Capital Allowance \u5176\u5b9e\u5c31\u662f\u6211\u4eec\u4f1a\u8ba1\u91cc\u5e38\u8bf4\u7684”\u6298\u65e7” \u53ea\u4e0d\u8fc7\u4ed6\u662f\u5c5e\u4e8e\u7a0e\u52a1\u65b9\u9762\u7684\u6298\u65e7\u3002\u5728\u7a0e\u52a1\u7684\u4e16\u754c\u91cc\uff0c\u4e0d\u53ea\u662f\u6211\u4eec\u6240\u8c13\u7684Revenue Expenditure\u53ef\u4ee5\u7528\u6765\u6263\u7a0e\uff0c\u5f53\u4f60\u7684\u4f01\u4e1a\u4e70\u4e86\u4e00\u4e9b\u8d44\u672c\u4ea7\u4e1a(Asset),\u53ea\u8981\u662f\u7528\u6765\u751f\u4ea7\u4f60\u4f01\u4e1a\u7684\u6536\u5165\u7684\uff0c\u90fd\u53ef\u4ee5\u4ee5Capital allowance\u6765\u5f97\u5230\u67d0\u7a0b\u5ea6\u7684\u56de\u6263\u3002<\/p>\n\n\n\n
\u8d44\u672c\u4ea7\u4e1a(Asset)\u662f\u6307\u4e00\u4e9b\u53ef\u4ee5\u7528\u8d85\u8fc72\u5e74\u6216\u4ee5\u4e0a\u7684\u4e1c\u897f\u3002\u597d\u6bd4\u8bf4\u4f60\u4eec\u5f00\u4e00\u95f4\u5e97\uff0c\u4f60\u53ef\u80fd\u4f1a\u4e70\u4e00\u4e9b\u7535\u8111\uff0c\u684c\u5b50\uff0c\u6905\u5b50\uff0cAir conditioner\u7b49\u7b49\uff0c\u8fd9\u4e9b\u6211\u4eec\u90fd\u4f1a\u900f\u8fc7Capital allowance\u7684\u65b9\u5f0f\u5728\u7a0e\u52a1\u4e0a\u7ed9\u4e8e\u56de\u6263\uff01\u4f46\u662fCapital allowance\u7684\u6263\u6cd5\u8ddfRevenue Expenditure\u7684\u6263\u6cd5\u662f\u4e0d\u4e00\u6837\u7684\u3002<\/p>\n\n\n\n
Revenue expenditure\u7684\u6263\u6cd5\u57fa\u672c\u5c31\u662f\u4f60\u6d88\u8d39\u4e86\u591a\u5c11\uff0c\u5c31\u53ef\u4ee5\u76f4\u63a5\u7528\u6765\u6263\u9664\u4f60\u516c\u53f8\u7684\u76c8\u5229\u3002\u800cCapital allowance\u7684\u6263\u6cd5\u662f\u6839\u636e\u4e0d\u540c\u7c7b\u578b\u7684\u8d44\u672c\u4ea7\u4e1a\u6765\u51b3\u5b9a\u80fd\u6263\u7684%\u6bd4\u3002\u4e0b\u9762\u6211\u4eec\u5c31\u5217\u51fa\u4e86\u57fa\u672c\u7684\u7c7b\u578b\u7684\u8d44\u672c\u4ea7\u4e1a%\u6bd4\uff1a<\/p>\n\n\n\n
TYPE OF ASSET ANNUAL ALLOWANCE (%)<\/p>\n\n\n\n
Heavy Machinery \/ Motor Vehicle \u2026 20%<\/p>\n\n\n\n
Plant and Machinery 14%<\/p>\n\n\n\n
Computer and ICT Equipment 40%<\/p>\n\n\n\n
Others 10%<\/p>\n\n\n\n
\u53ea\u8981\u4f60\u662f\u7b2c\u4e00\u5e74\u8d2d\u5165\u7684\u8d44\u672c\u4ea7\u4e1a\uff0c\u4f60\u90fd\u53ef\u4eab\u6709\u989d\u5916\u768420% Capital allowance\uff0c\u8fd9\u4e2a\u6211\u4eec\u79f0\u4e4b\u4e3aInitial allowance(IA)\uff0c \u7136\u540e\u540c\u5e74\u4f60\u4e5f\u53ef\u4ee5\u4eab\u6709Annual allowance(AA)\u7684\u56de\u6263\u3002Annual allowance\u7684\u6263\u6cd5%\u6bd4\u5c31\u662f\u50cf\u4e0a\u9762\u63d0\u4f9b\u7684%\u6765\u8ba1\u7b97\u3002<\/p>\n\n\n\n
\u4f8b\u5b50\uff1a<\/p>\n\n\n\n
\u5982\u679c\u4f60\u6709\u4e00\u95e8\u751f\u4ea7\u670d\u9970\u7684\u4f01\u4e1a\uff0c\u57282022\u5e74\u4f60\u8d2d\u5165\u4e86\u4e00\u53f0\u88c1\u7f1d\u673a\uff0c\u4ef7\u503cRM50,000. \u90a3\u57282022\u5e74\u91cc\u4f60\u516c\u53f8\u5c31\u80fd\u4eab\u6709RM17,000\u7684capital allowance (IA: RM10,000 + AA: RM7,000). \u57282023\u5e74\u4f60\u516c\u53f8\u53ef\u4ee5\u6bcf\u5e74\u518d\u4eab\u6709AA RM7,000\u7684Capital allowance\uff0c\u4ee5\u6b64\u7c7b\u63a8\u76f4\u5230\u4f60\u628a\u6570\u989d\u90fd\u6263\u5b8c\u4e3a\u6b62\u3002<\/p>\n\n\n\n
\u518d\u6765\u4e0d\u662f\u6bcf\u4e2a\u7eb3\u7a0e\u4eba\u90fd\u53ef\u4ee5\u4eab\u6709Capital allowance\u7684\uff0c\u53ea\u6709\u6709\u505a\u751f\u610f\u7684\u4f01\u4e1a\u4f60\u624d\u53ef\u4ee5\u900f\u8fc7Capital allowance\u6765\u51cf\u5c11\u4f60\u4f01\u4e1a\u7684\u7a0e\u52a1\u3002\u5982\u679c\u4f60\u53ea\u662f\u5355\u7eaf\u7684\u51fa\u79df\u4ea7\u4e1a\u6536\u79df\u91d1\u7684\u8bdd\uff0c\u90a3\u975e\u5e38\u62b1\u6b49\u4f60\u662f\u4e0d\u80fd\u4eab\u6709Capital allowance\u7684\u3002<\/p>\n\n\n\n
\u9664\u4e86\u505a\u751f\u610f\u4ee5\u5916\uff0c\u4f60\u8fd8\u8981\u786e\u4fdd\u4f60\u662f\u8be5\u8d44\u672c\u4ea7\u4e1a\u7684\u5408\u6cd5\u7528\u6709\u4eba\uff0c\u4f60\u6709\u652f\u4ed8\u8be5\u8d44\u672c\u4ea7\u4e1a\u7684\u8d39\u7528\u548c\u4f60\u7684\u8d44\u672c\u4ea7\u4e1a\u5fc5\u987b\u7528\u5728\u4f60\u7684\u4f01\u4e1a\u751f\u610f\u4e86\u3002\u53ea\u6709\u7b26\u5408\u4ee5\u4e0a\u51e0\u70b9\uff0c\u4f60\u624d\u80fd\u5408\u6cd5\u7684\u4eab\u6709Capital allowance\u7684\u56de\u6263\u3002<\/p>\n\n\n\n
\u800c\u4e14\u4e0d\u662f\u6bcf\u79cd\u8d44\u672c\u4ea7\u4e1a\u90fd\u53ef\u4ee5\u6263Capital allowance\u7684\uff0c\u6211\u4eec\u66fe\u7ecf\u770b\u591a\u5f88\u591a\u7684\u4eba\u7a0e\u52a1\u62a5\u8868\u90fd\u5728Capital allowance\u8fd9\u4e00\u73af\u505a\u9519\u4e86\u3002\u4e0d\u662f\u5c06\u4e0d\u80fd\u6263Capital allowance\u7684\u8d44\u672c\u4ea7\u4e1a\u62ff\u6765\u6263\uff0c\u5c31\u662f\u4e71\u4e71\u6263Capital allowance\u7684%\u7684\u3002\u505a\u9519\u4e0d\u53ef\u803b\uff0c\u4f46\u662f\u4f60\u53ef\u77e5\u9053\u4f60\u968f\u4fbf\u4e71\u6263\u7684\u8bdd\u53ef\u4f1a\u9020\u5c31\u4f60\u9700\u8981\u627f\u62c5\u7684\u7f5a\u6b3e\u5c31\u8d8a\u9ad8\u3002\u6240\u4ee5\u7a0e\u52a1\u65b9\u4fbf\u8fd8\u662f\u627e\u5408\u6cd5\u7684\u7a0e\u52a1\u4ee3\u7406\u4e3a\u4f60\u6765\u89e3\u51b3\uff0c\u7701\u4e86\u65f6\u95f4\uff0c\u7cbe\u529b\u548c\u5949\u732e\u3002\u5927\u5bb6\u5171\u52c9\u4e4b\u3002<\/p>\n\n\n\n
#approvedtaxagent #taxplanning #taxpayerrights #capitalallowance #\u7a0e\u52a1\u4ee3\u7406<\/p>","protected":false},"excerpt":{"rendered":"
Capital Allowance \u5176\u5b9e\u5c31\u662f\u6211\u4eec\u4f1a\u8ba1\u91cc\u5e38\u8bf4\u7684”\u6298\u65e7” \u53ea\u4e0d\u8fc7\u4ed6\u662f\u5c5e\u4e8e\u7a0e\u52a1\u65b9\u9762\u7684\u6298\u65e7\u3002\u5728\u7a0e\u52a1\u7684\u4e16\u754c\u91cc\uff0c\u4e0d\u53ea\u662f\u6211\u4eec\u6240\u8c13\u7684Revenue Expenditure\u53ef\u4ee5\u7528\u6765\u6263\u7a0e\uff0c\u5f53\u4f60\u7684\u4f01\u4e1a\u4e70\u4e86\u4e00\u4e9b\u8d44\u672c\u4ea7\u4e1a(Asset),\u53ea\u8981\u662f\u7528\u6765\u751f\u4ea7\u4f60\u4f01\u4e1a\u7684\u6536\u5165\u7684\uff0c\u90fd\u53ef\u4ee5\u4ee5Capital allowance\u6765\u5f97\u5230\u67d0\u7a0b\u5ea6\u7684\u56de\u6263\u3002 \u8d44\u672c\u4ea7\u4e1a(Asset)\u662f\u6307\u4e00\u4e9b\u53ef\u4ee5\u7528\u8d85\u8fc72\u5e74\u6216\u4ee5\u4e0a\u7684\u4e1c\u897f\u3002\u597d\u6bd4\u8bf4\u4f60\u4eec\u5f00\u4e00\u95f4\u5e97\uff0c\u4f60\u53ef\u80fd\u4f1a\u4e70\u4e00\u4e9b\u7535\u8111\uff0c\u684c\u5b50\uff0c\u6905\u5b50\uff0cAir conditioner\u7b49\u7b49\uff0c\u8fd9\u4e9b\u6211\u4eec\u90fd\u4f1a\u900f\u8fc7Capital allowance\u7684\u65b9\u5f0f\u5728\u7a0e\u52a1\u4e0a\u7ed9\u4e8e\u56de\u6263\uff01\u4f46\u662fCapital allowance\u7684\u6263\u6cd5\u8ddfRevenue Expenditure\u7684\u6263\u6cd5\u662f\u4e0d\u4e00\u6837\u7684\u3002 Revenue expenditure\u7684\u6263\u6cd5\u57fa\u672c\u5c31\u662f\u4f60\u6d88\u8d39\u4e86\u591a\u5c11\uff0c\u5c31\u53ef\u4ee5\u76f4\u63a5\u7528\u6765\u6263\u9664\u4f60\u516c\u53f8\u7684\u76c8\u5229\u3002\u800cCapital allowance\u7684\u6263\u6cd5\u662f\u6839\u636e\u4e0d\u540c\u7c7b\u578b\u7684\u8d44\u672c\u4ea7\u4e1a\u6765\u51b3\u5b9a\u80fd\u6263\u7684%\u6bd4\u3002\u4e0b\u9762\u6211\u4eec\u5c31\u5217\u51fa\u4e86\u57fa\u672c\u7684\u7c7b\u578b\u7684\u8d44\u672c\u4ea7\u4e1a%\u6bd4\uff1a TYPE OF ASSET ANNUAL ALLOWANCE (%) Heavy Machinery \/ Motor Vehicle \u2026 20% Plant and Machinery […]<\/p>","protected":false},"author":1,"featured_media":104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[21,22],"class_list":["post-103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-capital-allowance","tag-tax-planning"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2022\/11\/Modern-Minimal-QA-Popup-Interactive-Instagram-Post-3.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/comments?post=103"}],"version-history":[{"count":1,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/103\/revisions"}],"predecessor-version":[{"id":105,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/103\/revisions\/105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/104"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}