{"id":1001,"date":"2026-09-03T12:00:00","date_gmt":"2026-09-03T12:00:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=1001"},"modified":"2026-08-12T09:54:53","modified_gmt":"2026-08-12T09:54:53","slug":"%e6%8d%90%e6%ac%be%e7%9c%9f%e7%9a%84%e8%83%bd%e6%89%a3%e7%a8%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2026\/09\/03\/%e6%8d%90%e6%ac%be%e7%9c%9f%e7%9a%84%e8%83%bd%e6%89%a3%e7%a8%8e%ef%bc%9f\/","title":{"rendered":"\u6350\u6b3e\u771f\u7684\u80fd\u6263\u7a0e\uff1f"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u3010\u6350\u6b3e\u771f\u7684\u80fd\u6263\u7a0e\uff1f\u62ff\u9519\u6536\u636e\uff0c\u968f\u65f6\u88ab\u7a0e\u5c40\u7f5a\u6b3e\uff01\ud83d\udcb8\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bb8\u591a\u975e\u8425\u5229\u7ec4\u7ec7\uff08NGO\/\u6148\u5584\u673a\u6784\uff09\u5728\u7b79\u6b3e\u65f6\u90fd\u4f1a\u5ba3\u4f20\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 \u201c\u6350\u6b3e\u7ed9\u6211\u4eec\uff0c\u53ef\u4ee5\u62ff\u6765\u6263\u7a0e\u54e6\uff01\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u4f60\u77e5\u9053\u5417\uff1f\u4e0d\u662f\u6240\u6709\u6148\u5584\u673a\u6784\u53d1\u51fa\u7684 Official Receipt\uff08\u6b63\u5f0f\u6536\u636e\uff09\u90fd\u80fd\u7528\u6765\u6263\u7a0e\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u4f60\u50bb\u50bb\u62ff\u4e86\u4e0d\u5408\u89c4\u7684\u6536\u636e\u53bb\u62a5\u7a0e\u6263\u7a0e\uff0c\u4e00\u65e6\u9047\u5230 LHDN \u5ba1\u8ba1\uff08Audit\uff09\uff0c\u4e0d\u4ec5\u8be5\u7b14\u6263\u7a0e\u4f1a\u88ab\u76f4\u63a5\u53d6\u6d88\uff08Disallow\uff09\uff0c\u8fd8\u53ef\u80fd\u56e0\u4e3a\u201c\u865a\u62a5\/\u8bef\u62a5\u6263\u7a0e\u201d\u800c\u9762\u4e34\u9ad8\u8fbe 45% \u7684\u7f5a\u6b3e\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udea8 \u505a\u5584\u4e8b\u8981\u652f\u6301\uff0c\u4f46\u6263\u7a0e\u524d\u8bf7\u52a1\u5fc5\u786e\u8ba4\u8fd9 3 \u70b9\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1\ufe0f\u20e3 \u5fc5\u987b\u62e5\u6709 Section 44(6) \u6279\u51c6\u6587\u53f7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ea\u6709\u83b7\u5f97\u5185\u9646\u7a0e\u6536\u5c40\u4f9d\u636e Income Tax Act 1967 Section 44(6) \u6279\u51c6\u7684\u673a\u6784\uff0c\u4ed6\u4eec\u53d1\u51fa\u7684\u6350\u6b3e\u6536\u636e\u624d\u5177\u6709\u6263\u7a0e\u6548\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2\ufe0f\u20e3 \u6536\u636e\u4e0a\u5fc5\u987b\u5370\u6709\u5b98\u65b9\u6279\u51c6\u5b57\u6837<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u89c4\u7684\u514d\u7a0e\u6536\u636e\u4e0a\uff0c\u5fc5\u987b\u6e05\u695a\u5370\u6709\u7c7b\u4f3c\u4ee5\u4e0b\u5b57\u6837\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;Receipt for Donation under Section 44(6) Income Tax Act 1967, Ref No: LHDN.01\/35\/42\/51\/&#8230;&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ca1\u6709\u8fd9\u884c\u5b57\u4e0e\u6279\u51c6\u6587\u53f7\uff08Ref No\uff09\uff0c\u666e\u901a\u6536\u636e\u5c31\u7b97\u5199\u7740\u201cOfficial Receipt\u201d\u4e5f\u4e0d\u80fd\u6263\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3\ufe0f\u20e3 \u6350\u6b3e\u6263\u7a0e\u662f\u6709\u4e0a\u9650\u7684\uff0810% Cap\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u7ba1\u662f\u4e2a\u4eba\u8fd8\u662f\u516c\u53f8\uff08Company\uff09\uff0c\u901a\u8fc7 Section 44(6) \u6350\u6b3e\u53ef\u6263\u9664\u7684\u6570\u989d\uff0c\u6700\u9ad8\u4e0d\u80fd\u8d85\u8fc7\u4f60\u5f53\u5e74\u5ea6\u603b\u6536\u5165\uff08Total Income\uff09\u7684 10%\uff01\u4e0d\u662f\u4f60\u6350\u4e86 10 \u4e07\u5c31\u80fd\u5168\u989d\u6263 10 \u4e07\u54e6\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd0d \u600e\u4e48\u67e5\u673a\u6784\u5230\u5e95\u6709\u6ca1\u6709 Section 44(6) \u8d44\u683c\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u7528\u542c\u522b\u4eba\u53e3\u5934\u8bf4\uff0c\u81ea\u5df1\u4e0a\u7f51\u5c31\u80fd\u67e5\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f60\u53ef\u4ee5\u76f4\u63a5\u524d\u5f80 LHDN \u5b98\u65b9\u7f51\u7ad9\u67e5\u8be2\u5408\u89c4\u673a\u6784\u540d\u5355\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 LHDN \u5b98\u65b9\u67e5\u8be2 Portal\uff1a\u641c\u7d22\u5f15\u64ce\u8f93\u5165 &#8220;LHDN Section 44(6) List&#8221; 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