{"id":199,"date":"2023-02-21T09:00:00","date_gmt":"2023-02-21T09:00:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=199"},"modified":"2023-02-10T14:52:54","modified_gmt":"2023-02-10T14:52:54","slug":"%e8%80%81%e6%9d%bf%e6%b3%a8%e6%84%8f%e4%ba%86%ef%bc%9a%e4%bb%80%e4%b9%88%e6%98%afwithholding-tax","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2023\/02\/21\/%e8%80%81%e6%9d%bf%e6%b3%a8%e6%84%8f%e4%ba%86%ef%bc%9a%e4%bb%80%e4%b9%88%e6%98%afwithholding-tax\/","title":{"rendered":"\u8001\u677f\u6ce8\u610f\u4e86\uff1a\u4ec0\u4e48\u662fWithholding Tax"},"content":{"rendered":"<p>\u53ea\u8981\u662f\u505a\u751f\u610f\u7684\u670b\u53cb\u90fd\u907f\u514d\u4e0d\u4e86\u542c\u8fc7Withholding tax\u3002\u5230\u5e95\u4ec0\u4e48\u662fWithholding tax (WHT)\u5462\uff1f<\/p>\n\n\n\n<p>WHT\u5176\u5b9e\u5c31\u662f\u9488\u5bf9\u4e00\u4e9b\u6d77\u5916\u516c\u53f8\u5728\u9a6c\u6765\u897f\u4e9a\u672c\u571f\u8d5a\u53d6\u7684\u6536\u5165\u800c\u5f81\u6536\u7684\u7684\u7a0e\u52a1\u3002\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u6cd5\u4ee4\uff0c\u53ea\u8981\u4f60\u5728\u9a6c\u6765\u897f\u4e9a\u8d5a\u53d6\u4efb\u4f55revenue\u7684\u6536\u5165\uff0c\u4f60\u5c31\u5fc5\u987b\u4ea4\u4ed8\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u3002\u8fd9\u9879\u6761\u4f8b\u4e0d\u662f\u53ea\u662f\u5c40\u9650\u4e8e\u9a6c\u6765\u897f\u4e9a\u4eba(resident\/citizen)\uff0c\u4e5f\u5305\u62ec\u975e\u9a6c\u6765\u897f\u4e9a\u4eba\u3002<\/p>\n\n\n\n<p>\u4f46\u662f\u5982\u679c\u4f60\u662f\u6d77\u5916\u516c\u53f8\/\u4f01\u4e1a\uff0c\u5728\u9a6c\u6765\u897f\u4e9a\u4e5f\u6ca1\u6709\u8bbe\u7acb\u516c\u53f8\u3002\u4f60\u80af\u5b9a\u4f1a\u89c9\u5f97\u201c\u6211\u4e3a\u4ec0\u4e48\u9700\u8981\u5448\u62a5\u6240\u5f97\u7a0e\u5427\uff1f\u201d 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<\/p>\n\n\n\n<p>\u662f\u7684\u3002\u6839\u636e\u73b0\u5728\u7684\u8d8b\u52bf\uff0c\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u5c40\u7684\u786e\u65e0\u6cd5\u5bf9\u975e\u9a6c\u6765\u897f\u4e9a\u6210\u7acb\u7684\u516c\u53f8\/\u975e\u9a6c\u6765\u897f\u4e9a\u4eba\u8fdb\u884c\u8fd9\u4e00\u65b9\u9762\u7684\u53d6\u7f14\u3002\u56e0\u4e3a\u4f60\u4eec\u6839\u672c\u4e0d\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u96be\u542c\u4e00\u53e5\uff0c\u4ed6\u4eec\u4e5f\u65e0\u6cd5\u6293\u5230\u4f60\u3002\u56e0\u4e3a\u8fd9\u6837\u624d\u4f1a\u884d\u751f\u9664WHT\u3002<\/p>\n\n\n\n<p>\u9762\u5bf9\u73b0\u5728\u7f51\u9645\u7f51\u7edc\u7684\u53d1\u660e\uff0c\u4e16\u754c\u5404\u5730\u7684\u4eba\u90fd\u6709\u53ef\u80fd\u901a\u8fc7\u7b80\u5355\u7684\u65b9\u5f0f\u5c31\u80fd\u8d5a\u53d6\u9a6c\u6765\u897f\u4e9a\u7684\u6536\u5165\u3002\u4f46\u662f\u8fd9\u7c7b\u578b\u7684\u5bf9\u8c61\uff0c\u80af\u5b9a\u4e0d\u4f1a\u4e56\u4e56\u7684\u53bb\u7f34\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u3002\u6240\u4ee5\u6240\u5f97\u7a0e\u5c40\u5c31\u628a\u8fd9\u90e8\u5206\u7684\u8d23\u4efb\u6dfb\u52a0\u5728\u8ddf\u8fd9\u4e9b\u6d77\u5916\u7684\u4eba\u6216\u516c\u53f8\u4ea4\u6613\u7684\u9a6c\u6765\u897f\u4e9a\u516c\u53f8\u3002\u5728\u4f60\u652f\u4ed8\u7ed9\u8fd9\u4e9b\u6d77\u5916\u516c\u53f8\u7684\u65f6\u5019\uff0c\u4f60\u5c31\u9700\u8981\u4ece\u652f\u4ed8\u4ed6\u4eec\u7684\u6b3e\u9879\u4e2d\u6263\u9664\u4e00\u90e8\u5206\u7684\u7a0e\u52a1\u51fa\u6765\uff0c\u7136\u540e\u628a\u6b64\u7a0e\u52a1\u8f6c\u4ea4\u7ed9\u6240\u5f97\u7a0e\u5c40\u3002\u6263\u9664\u51fa\u6765\u7684\u90e8\u5206\u5c31\u662f\u6211\u4eec\u5e38\u8bf4\u7684WHT.<\/p>\n\n\n\n<p>\u542c\u8d77\u6765\u662f\u4e0d\u662f\u5f88\u719f\u6089\u5462\uff1f\u8ddf\u6211\u4eec\u4e4b\u524d\u7684GST\u662f\u4e00\u6837\u7684\uff0c\u5982\u679c\u4f60\u6ca1\u4ee3\u6263\uff0c\u90a3\u5c31\u662f\u4f60\u7684\u95ee\u9898\u4e86\u3002<\/p>\n\n\n\n<p><strong>\u662f\u4e0d\u662f\u6240\u6709\u7684\u8d39\u7528\u90fd\u9700\u8981\u6263\u9664WHT\u5462\uff1f<\/strong><\/p>\n\n\n\n<p>\u4e0d\u662f\u7684\u3002WHT\u53ea\u662f\u9488\u5bf9\u4e00\u4e9b\u652f\u4ed8\u7ed9\u6d77\u5916\u516c\u53f8\/\u4f01\u4e1a\/\u4e2a\u4eba\u7684\u8d39\u7528\u3002\u800c\u4e14\u53ea\u6709\u4ee5\u4e0b\u7c7b\u578b\u7684\u8d39\u7528\u624d\u4f1a\u4ea7\u751fWHT\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Installation or operation of any plant, machinery or other apparatus \u7ec4\u88c5\u673a\u5668\u7684\u7ec4\u88c5\u8d39<\/li>\n\n\n\n<li>Any advice given or assistance or services rendered in connection with management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme &#8211; \u4e13\u4e1a\/\u54a8\u8be2\u8d39\u6216\u7ba1\u7406\u8d39 <\/li>\n\n\n\n<li>Rental of moveable property &#8211; \u79df\u7528\u6c7d\u8f66\/\u673a\u5668\u7b49<\/li>\n\n\n\n<li>Interest-\u5229\u606f<\/li>\n\n\n\n<li>Royalty &#8211; \u7248\u7a0e<\/li>\n\n\n\n<li>Public Entertainer &#8211; \u516c\u4f17\u4eba\u7269\u7684\u8868\u6f14\u8d39<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f60\u53ef\u80fd\u4f1a\u60f3\uff0c\u8fd9\u662f\u653f\u5e9c\u7684\u8d23\u4efb\u4e3a\u4ec0\u4e48\u6211\u8981\u5e2e\u5fd9\uff1f<\/strong><\/p>\n\n\n\n<p>\u4f5c\u4e3a\u9a6c\u6765\u897f\u4e9a\u4eba\uff0c\u4e3a\u56fd\u5bb6\u670d\u52a1\u662f\u5e94\u8be5\u7684\uff01 \u505c\u2014\u2014\u56e0\u4e3a\u5982\u679c\u4f60\u4e0d\u7167\u505a\u7684\u8bdd\uff0c\u4f60\u53ef\u80fd\u5c31\u4f1a\u9762\u4e34\u4ee5\u4e0b\u7684\u540e\u679c\u54e6\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7f5a\u6b3e-\u672a\u4ea4\u4ed8WHT\u7684\u7f5a\u6b3e-10% of WHT.\u5982\u679c\u4f60\u652f\u4ed8\u7ed9\u6d77\u5916\u516c\u53f8\u7684\u8d39\u7528\u4e3aRM10,000,\u4f60\u8be5\u4ea4\u4ed8\u7684WHT\u662fRM1,000(RM10,000 x 10%)\u3002\u4f46\u662f\u4f60\u6ca1\u7167\u505a\uff0c\u90a3\u6837\u653f\u5e9c\u5c31\u4f1a\u518d\u989d\u5916\u5411\u4f60\u5f81\u6536RM1,000\u768410%.\u4f60\u6240\u8be5\u652f\u4ed8\u7ed9\u653f\u5e9c\u7684\u8d39\u7528\u5c31\u4f1a\u662fRM1,100\u800c\u4e0d\u662fRM1,000<\/li>\n\n\n\n<li>\u4e0d\u80fd\u6263\u7a0e-\u5982\u679c\u4f60\u652f\u4ed8\u4e86\u6d77\u5916\u516c\u53f8\u8d39\u7528\u53c8\u5fd8\u4e86withhold WHT\uff0c\u5f88\u62b1\u6b49\u3002\u8fd9\u7b14\u5f00\u9500\u662f\u4e0d\u80fd\u62ff\u6263\u7a0e\u7684\uff01\u94b1\u51fa\u4e86\u4e0d\u80fd\u6263\u7a0e\u4e0d\u662f\u5f88\u51a4\u6789\u5417\uff1f\uff01<\/li>\n\n\n\n<li>\u5982\u679c\u4f60\u786c\u786c\u8981\u6263\u7684\u8bdd\uff0c\u5c31\u4f1a\u53e6\u5916\u9762\u4e34Incorrect return\u7684\u7f5a\u6b3e\u3002\u771f\u662f\u8d54\u4e86\u592b\u4eba\u53c8\u6298\u5175\uff01\uff01<\/li>\n<\/ul>\n\n\n\n<p>\u603b\u5f52\u4e00\u53e5\uff0c\u5bf9\u5404\u4f4d\u8001\u677f\u800c\u8a00\u5bf9\u7a0e\u52a1\u8fd9\u65b9\u9762\u7684\u4e86\u89e3\u867d\u7136\u4e0d\u80fd\u5e2e\u4f60\u63d0\u5347\u4e1a\u7ee9\uff0c\u4f46\u662f\u81f3\u5c11\u53ef\u4ee5\u5e2e\u4f60\u907f\u6389\u5f88\u591a\u5730\u96f7\u533a\u3002\u7701\u4e0b\u7684\u7f5a\u6b3e\u76f8\u5bf9\u4e0b\u4e5f\u662f\u4e3a\u4f60\u7684\u4f01\u4e1a\u5e26\u6765\u597d\u5904\u7684\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u53ea\u8981\u662f\u505a\u751f\u610f\u7684\u670b\u53cb\u90fd\u907f\u514d\u4e0d\u4e86\u542c\u8fc7Withholding tax\u3002\u5230\u5e95\u4ec0\u4e48\u662fWithholding tax (WHT)\u5462\uff1f WHT\u5176\u5b9e\u5c31\u662f\u9488\u5bf9\u4e00\u4e9b\u6d77\u5916\u516c\u53f8\u5728\u9a6c\u6765\u897f\u4e9a\u672c\u571f\u8d5a\u53d6\u7684\u6536\u5165\u800c\u5f81\u6536\u7684\u7684\u7a0e\u52a1\u3002\u6839\u636e\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u6cd5\u4ee4\uff0c\u53ea\u8981\u4f60\u5728\u9a6c\u6765\u897f\u4e9a\u8d5a\u53d6\u4efb\u4f55revenue\u7684\u6536\u5165\uff0c\u4f60\u5c31\u5fc5\u987b\u4ea4\u4ed8\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\u3002\u8fd9\u9879\u6761\u4f8b\u4e0d\u662f\u53ea\u662f\u5c40\u9650\u4e8e\u9a6c\u6765\u897f\u4e9a\u4eba(resident\/citizen)\uff0c\u4e5f\u5305\u62ec\u975e\u9a6c\u6765\u897f\u4e9a\u4eba\u3002 \u4f46\u662f\u5982\u679c\u4f60\u662f\u6d77\u5916\u516c\u53f8\/\u4f01\u4e1a\uff0c\u5728\u9a6c\u6765\u897f\u4e9a\u4e5f\u6ca1\u6709\u8bbe\u7acb\u516c\u53f8\u3002\u4f60\u80af\u5b9a\u4f1a\u89c9\u5f97\u201c\u6211\u4e3a\u4ec0\u4e48\u9700\u8981\u5448\u62a5\u6240\u5f97\u7a0e\u5427\uff1f\u201d 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