{"id":204,"date":"2023-03-14T09:03:00","date_gmt":"2023-03-14T09:03:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=204"},"modified":"2023-02-26T14:26:29","modified_gmt":"2023-02-26T14:26:29","slug":"tax-resident","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2023\/03\/14\/tax-resident\/","title":{"rendered":"Tax resident"},"content":{"rendered":"

\u4f5c\u4e3a\u4e00\u4f4d\u7eb3\u7a0e\u4eba\uff0c\u4f60\u4e00\u5b9a\u8981\u77e5\u9053\u4ec0\u4e48\u662fTax resident!\u56e0\u4e3a\u8fd9\u662f\u4f1a\u51b3\u5b9a\u4f60\u9700\u8981\u7f34\u7a0e\u7684\u7387\u4f8b\uff01<\/p>\n\n\n\n

\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u5982\u679c\u4f60\u7b26\u5408Tax resident\u7684\u6807\u51c6\uff0c\u4f60\u5c31\u53ef\u4ee5\u4eab\u6709\u6bd4\u8f83\u4f4e\u7684\u7a0e\u52a1\u7387\u4f8b\u54e6\uff01\u4e5f\u5c31\u662f\u8bf4\u4f60\u53ef\u4ee5\u4ea4\u6bd4\u8f83\u5c11\u7684\u7a0e\u4e5f\u80fd\u4eab\u6709\u8bb8\u591a\u7684\u7a0e\u52a1\u56de\u6263(tax relief)\u54e6\uff01<\/p>\n\n\n\n

\u5982\u4f55\u77e5\u9053\u6211\u662f\u4e0d\u662fTax resident\u5462?<\/strong><\/p>\n\n\n\n

\u60f3\u6210\u4e3aTax resident\u7684\u5c31\u5fc5\u987b\u7b26\u5408\u4ee5\u4e0b\u4efb\u4f55\u4e00\u79cd\u6761\u4ef6\uff1a<\/p>\n\n\n\n

    \n
  1. Sec 7(1)(a) – \u4e00\u5e74\u91cc\u5fc5\u987b\u62e5\u6709182\u5929\u6216\u4ee5\u4e0a\u7684\u5929\u6570\u662f\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a<\/li>\n<\/ol>\n\n\n\n

    2. Sec 7(1)(b) – \u5982\u679c\u8fd9\u5e74\u65e0\u6cd5\u7b26\u5408182\u5929\u6570\uff0c\u4f46\u662f\u62e5\u6709\u4efb\u4f55\u4e00\u4e2a\u53ef\u4ee5link to or link from 182\u5929\u7684period\uff0c\u8fd9\u6837\u5f53\u5e74\u4f60\u4e5f\u53ef\u4ee5\u6210\u4e3aTax resident.<\/p>\n\n\n\n

    \n

    Example\uff1a<\/p>\n\n\n\n

    2021\u5e74-\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u5929\u6570\u4e3a192\u5929 – Tax resident under Sec 7(1)(a)<\/p>\n\n\n\n

    2022\u5e74-\u62d8\u7559\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u5929\u6570\u4e3a97\u5929 – Tax resident under Sec 7(1)(a) – failed<\/p>\n\n\n\n

    \u5982\u679c\u4f60\u60f3\u8981\u8ba92022\u5e74\u4e5f\u6210\u4e3atax resident \u7684\u8bdd\uff0c\u4f60\u53ef\u4ee5\u5b89\u6392\u57282021\u5e7412\u670831\u65e5\u548c2022\u5e741\u67081\u65e5\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a\u4f60\u5c31\u53ef\u4ee5\u4ee5Sec 7(1)(b) \u7684\u65b9\u5f0f\u5f62\u6210\u4e00\u4e2alink from 182 \u5929period<\/p>\n\n\n\n

    \u5982\u679c\u4f602021\u5e7412\u670831\u65e5\u548c2022\u5e741\u67081\u65e5\u4e0d\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u8bdd\uff0c\u81f3\u5c11\u4f60\u8981\u5b89\u63922022\u5e74\u768412\u670831\u65e5\u548c2023\u5e741\u67081\u65e5\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u8ba9\u5b83\u53ef\u4ee5\u4ee5link to \u7684\u65b9\u5f0f\u4eab\u7528Sec 7(1)(b)\u7684Tax resident. \u524d\u63d0\u662f\u4f60\u5fc5\u987b\u786e\u4fdd2023\u5e74\u4f60\u4f1a\u5728\u9a6c\u6765\u897f\u4e9a\u5c45\u7559182\u5929\u6216\u4ee5\u4e0a\u54e6<\/p>\n<\/blockquote>\n\n\n\n

    3. Sec 7(1)(c) – \u4e00\u5e74\u91cc\u62e5\u670990\u5929\u6216\u4ee5\u4e0a\u7684\u5929\u6570\u662f\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a\u548c\u524d\u97624\u5e74\u91cc\u81f3\u5c11\u67093\u5e74\u4f60\u662f\u7b26\u5408\u4ee5\u4e0a2\u70b9\u7684tax resident\u6761\u4ef6\uff0c\u6216\u7b26\u5408\u6bcf\u5e74\u62e5\u670990\u5929\u6216\u4ee5\u4e0a\u662f\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a<\/p>\n\n\n\n

    \n

    Example:<\/p>\n\n\n\n

    2019\u5e74- Tax resident under Sec 7(1)(a) – \u62e5\u6709182\u5929\u6216\u4ee5\u4e0a<\/p>\n\n\n\n

    2020\u5e74- Tax resident under Sec 7(1)(b) – \u5f53\u5e74\u5c11\u4e8e182\u5929\u5c45\u7559\u5927\u9a6c\uff0c\u4f46\u662f\u62e5\u6709link from 2019\u5e74\u7684182\u5929<\/p>\n\n\n\n

    2021\u5e74 – Non-tax resident but have 90days in Malaysia<\/p>\n\n\n\n

    2022\u5e74 – Have 90 days in Malaysia – Tax resident under Sec 7(1)(c)<\/p>\n<\/blockquote>\n\n\n\n

    4. Sec 7(1)(d) – \u60f3\u8981\u5229\u7528\u8fd9\u6761\u4f5c\u4e3atax resident\u7684\u6761\u4ef6\uff0c\u4f60\u5fc5\u987b\u7b26\u5408\u8fde\u7eed\u524d\u97623\u5e74\u5fc5\u987b\u662ftax resident\u548c\u4e0b\u4e00\u5e74\u5fc5\u987b\u662ftax resident<\/p>\n\n\n\n

    \n

    Example:<\/p>\n\n\n\n

    2019\u5e74 – Tax resident under Sec 7(1)(a) – \u62e5\u6709182\u5929\u5c45\u7559\u5728\u5927\u9a6c<\/p>\n\n\n\n

    2020\u5e74 – Tax resident under Sec 7(1)(c) – \u62e5\u670990\u5929\u5c45\u7559\u5728\u5927\u9a6c<\/p>\n\n\n\n

    2021\u5e74 – Tax resident under Sec 7(1)(a) – \u62e5\u6709182\u5929\u5c45\u7559\u5728\u5927\u9a6c<\/p>\n\n\n\n

    2022\u5e74 – Tax resident under Sec 7(1)(d) – \u5b8c\u5168\u6ca1\u6709\u5c45\u7559\u5728\u5927\u9a6c<\/p>\n\n\n\n

    2023\u5e74 – Tax resident under Sec 7(1)(a) – \u62e5\u6709182\u5929\u5c45\u7559\u5728\u5927\u9a6c<\/p>\n<\/blockquote>\n\n\n\n

    \u770b\u5b8c\u4ee5\u4e0a\u7684\u89e3\u8bf4\uff0c\u4e0d\u77e5\u9053\u4f60\u4f1a\u4e0d\u4f1a\u8ba1\u7b97\u81ea\u5df1\u4eca\u5e74\u662f\u5426\u662ftax resident\u5462\uff1f<\/p>\n\n\n\n

    \u4f5c\u8005\u989d\u5916\u63d0\u9192\uff1a\u6240\u4ee5\u8bf4\uff0c\u4f5c\u4e3a\u5927\u9a6c\u516c\u6c11\u4f60\u5e76\u4e0d\u662f\u81ea\u52a8\u8d4b\u4e88tax resident\u7684\uff0c\u4f60\u4e5f\u5fc5\u987b\u7b26\u5408\u4ee5\u4e0a\u51e0\u70b9\u624d\u80fd\u4ee5tax resident\u4eab\u6709\u6307\u5b9a\u7684tax relief\u548c\u7387\u4f8b. \u6362\u53e5\u8bdd\u8bf4\uff0c\u975e\u5927\u9a6c\u516c\u6c11\u4e5f\u4e0d\u4e00\u5b9a\u662f\u76f4\u63a5\u88abtax 30%\u7684\uff0c\u53ea\u8981\u4f60\u80fd\u7b26\u5408\u4ee5\u4e0a\u7684\u6761\u4ef6\u4e5f\u53ef\u4ee5\u4ee5\u8f83\u4f4e\u7684\u7a0e\u52a1\u7387\u4f8b\u6765\u5448\u62a5\u6240\u5f97\u7a0e\u7684\u3002<\/p>","protected":false},"excerpt":{"rendered":"

    \u4f5c\u4e3a\u4e00\u4f4d\u7eb3\u7a0e\u4eba\uff0c\u4f60\u4e00\u5b9a\u8981\u77e5\u9053\u4ec0\u4e48\u662fTax resident!\u56e0\u4e3a\u8fd9\u662f\u4f1a\u51b3\u5b9a\u4f60\u9700\u8981\u7f34\u7a0e\u7684\u7387\u4f8b\uff01 \u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u5982\u679c\u4f60\u7b26\u5408Tax resident\u7684\u6807\u51c6\uff0c\u4f60\u5c31\u53ef\u4ee5\u4eab\u6709\u6bd4\u8f83\u4f4e\u7684\u7a0e\u52a1\u7387\u4f8b\u54e6\uff01\u4e5f\u5c31\u662f\u8bf4\u4f60\u53ef\u4ee5\u4ea4\u6bd4\u8f83\u5c11\u7684\u7a0e\u4e5f\u80fd\u4eab\u6709\u8bb8\u591a\u7684\u7a0e\u52a1\u56de\u6263(tax relief)\u54e6\uff01 \u5982\u4f55\u77e5\u9053\u6211\u662f\u4e0d\u662fTax resident\u5462? \u60f3\u6210\u4e3aTax resident\u7684\u5c31\u5fc5\u987b\u7b26\u5408\u4ee5\u4e0b\u4efb\u4f55\u4e00\u79cd\u6761\u4ef6\uff1a 2. Sec 7(1)(b) – \u5982\u679c\u8fd9\u5e74\u65e0\u6cd5\u7b26\u5408182\u5929\u6570\uff0c\u4f46\u662f\u62e5\u6709\u4efb\u4f55\u4e00\u4e2a\u53ef\u4ee5link to or link from 182\u5929\u7684period\uff0c\u8fd9\u6837\u5f53\u5e74\u4f60\u4e5f\u53ef\u4ee5\u6210\u4e3aTax resident. Example\uff1a 2021\u5e74-\u5c45\u7559\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u5929\u6570\u4e3a192\u5929 – Tax resident under Sec 7(1)(a) 2022\u5e74-\u62d8\u7559\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u5929\u6570\u4e3a97\u5929 – […]<\/p>","protected":false},"author":1,"featured_media":208,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[40,18],"class_list":["post-204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-resident","tag-taxation"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/02\/25.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/204","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=204"}],"version-history":[{"count":2,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/204\/revisions"}],"predecessor-version":[{"id":207,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/204\/revisions\/207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/208"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}