{"id":221,"date":"2023-04-11T09:11:00","date_gmt":"2023-04-11T09:11:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=221"},"modified":"2023-03-25T08:23:08","modified_gmt":"2023-03-25T08:23:08","slug":"2022%e5%b9%b4%e6%9b%b4%e6%96%b0-%e6%b5%b7%e5%a4%96%e6%94%b6%e5%85%a5%e9%9c%80%e8%a6%81%e6%8a%a5%e7%a8%8e%e5%90%97%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2023\/04\/11\/2022%e5%b9%b4%e6%9b%b4%e6%96%b0-%e6%b5%b7%e5%a4%96%e6%94%b6%e5%85%a5%e9%9c%80%e8%a6%81%e6%8a%a5%e7%a8%8e%e5%90%97%ef%bc%9f\/","title":{"rendered":"2022\u5e74\u66f4\u65b0-\u6d77\u5916\u6536\u5165\u9700\u8981\u62a5\u7a0e\u5417\uff1f"},"content":{"rendered":"<p>\u57282022\u5e74\u4ee5\u524d\uff0c\u5f88\u591a\u8d5a\u53d6\u6d77\u5916\u6536\u5165\u7684\u670b\u53cb\u90fd\u4e0d\u9700\u8981\u5728\u9a6c\u6765\u897f\u4e9a\u62a5\u7a0e\u3002\u4f46\u662f\u4ece2022\u5e741\u67081\u65e5\u5f00\u59cb\uff0c\u4eab\u6709\u8c41\u514d\u7684\u6d77\u5916\u6536\u5165\u5c31\u6709\u6240\u6539\u53d8\u4e86\u3002\u6240\u5f97\u7a0e\u5c40\u4e3a\u4e86\u54cd\u5e94\u548c\u9f13\u52b1\u7eb3\u7a0e\u4eba\u79ef\u6781\u5c06\u6d77\u5916\u6536\u5165\u5e26\u5165\u5927\u9a6c\uff0c\u6240\u5f97\u7a0e\u751a\u81f3\u8fd8\u63a8\u51fa\u4e86\u8d85\u4f4e\u7684\u7a0e\u52a1\u7a0e\u7387\u7ed9\u6240\u6709\u5c06\u6d77\u5916\u6536\u5165\u5e26\u5165\u9a6c\u6765\u897f\u4e9a\u7684\u7eb3\u7a0e\u4eba\u3002\u53ea\u8981\u662f\u4f60\u57282022\u5e741\u67081\u65e5\u52302022\u5e746\u670830\u65e5\u671f\u95f4\u628a\u6d77\u5916\u6536\u5165\u5e26\u5165\u5927\u9a6c\uff0c\u8fd9\u4e9b\u6536\u5165\u5c06\u4eab\u67093% \u7684\u7a0e\u7387\u3002<\/p>\n\n\n\n<p>\u4f46\u662f\u6bd5\u7adf\u9a6c\u6765\u897f\u4e9a\u5df2\u7ecf\u8c41\u514d\u4e86\u6d77\u5916\u6536\u5165\u90a3\u4e48\u591a\u5e74\uff0c\u5f53\u8fd9\u9879\u66f4\u65b0\u63a8\u51fa\u65f6\u7684\u786e\u5f97\u5230\u5f88\u591a\u4eba\u4e0d\u6ee1\u7684\u58f0\u97f3\u3002\u56e0\u4e3a\u57fa\u4e8e\u5151\u6362\u7387\u7684\u4f18\u52bf\uff0c\u9a6c\u6765\u897f\u4e9a\u91cc\u4eba\u5f88\u591a\u662f\u5230\u6d77\u5916\u6253\u5de5\u7684\uff0c\u8fd9\u4e9b\u63aa\u65bd\u63a8\u51fa\u4ee5\u540e\uff0c\u7684\u786e\u5bf9\u9a6c\u52b3\u5e26\u6765\u5f88\u5927\u7684\u51b2\u51fb\u3002\u6240\u4ee5\u4e3a\u4e86\u5b89\u629a\u7eb3\u7a0e\u4eba\u7684\u5fc3\u60c5\u3002\u653f\u5e9c\u53ea\u597d\u53c8\u63a8\u51fa\u53e6\u59162\u9879\u7684\u8c41\u514d\u6761\u4f8b\u3002\u51e1\u662f\u4f60\u7b26\u5408\u4ee5\u4e0b\u7684\u6761\u4ef6\uff0c\u4f60\u7684\u6d77\u5916\u6536\u5165\u4f9d\u7136\u53ef\u4ee5\u4eab\u6709\u8c41\u514d\u7684\u3002\u4e0d\u8fc7\u8fd92\u9879\u8c41\u514d\u6761\u4f8b\u6709\u6548\u671f\u95f4\u53ea\u96502022\u5e741\u67081\u65e5\u52302026\u5e7412\u670831\u65e5\u3002<\/p>\n\n\n\n<p>\u5728\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u673a\u5236\u91cc\uff0c\u6700\u4e3b\u8981\u5206\u4e3a2\u79cd\u7eb3\u7a0e\u7fa4\u4f53\u30021\u4e3a\u4e2a\u4eba\u6536\u5165\uff0c2\u4e3a\u516c\u53f8\/\u4f01\u4e1a\u6536\u5165\u3002\u800c\u4e14\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u673a\u5236\u662f\u91c7\u7528<em>territorial<\/em> tax system\u3002\u53ea\u6709income derived and received in Malaysia\u9700\u8981\u7f34\u4ed8\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\uff08\u9664\u4e86\u5c5e\u4e8eAir, sea, banking, insurance income\uff09\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u53ea\u8981\u662f\u4f60\u8d5a\u53d6\u4efb\u4f55\u9a6c\u6765\u897f\u4e9a\u6536\u5165\uff0c\u6216\u662f\u5728\u9a6c\u6765\u897f\u4e9a\u6536\u5230\u7684\u4efb\u4f55\u6536\u5165\u90fd\u9700\u8981\u7f34\u4ed8\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u7684\u3002<\/p>\n\n\n\n<p>\u4e3a\u4e86\u68c0\u6d4b\u4f60\u7684\u6d77\u5916\u662f\u5426\u9700\u8981\u5448\u62a5\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\uff0c\u4f60\u53ef\u4ee5\u81ea\u884c\u901a\u8fc7\u4ee5\u4e0b\u7684\u65b9\u5f0f\u6765\u6d4b\u8bd5\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"946\" height=\"851\" src=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Individual-foreign-income-exemption.png\" alt=\"\" class=\"wp-image-267\" srcset=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Individual-foreign-income-exemption.png 946w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Individual-foreign-income-exemption-300x270.png 300w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Individual-foreign-income-exemption-768x691.png 768w\" sizes=\"auto, (max-width: 946px) 100vw, 946px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"854\" src=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Company-foreign-income-exemption.png\" alt=\"\" class=\"wp-image-268\" srcset=\"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Company-foreign-income-exemption.png 768w, https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Company-foreign-income-exemption-270x300.png 270w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p>\u770b\u4e86\u4ee5\u4e0a\u7684\u68c0\u6d4b\uff0c\u4e0d\u77e5\u9053\u4f60\u662f\u5426\u660e\u767d\u81ea\u5df1\u7684\u6d77\u5916\u6536\u5165\u9700\u4e0d\u9700\u8981\u7f34\u7a0e\u5462\uff1f\u4ece\u4e0a\u9762\u7684\u7684\u7ed3\u6784\u56fe\uff0c\u6211\u4eec\u660e\u663e\u770b\u5230\u53ea\u6709<a href=\"https:\/\/atsymgmt.com\/zh\/2023\/03\/14\/tax-resident\/\">tax resident<\/a>\u624d\u4f1a\u53d7\u5230\u8fd9\u9879\u65b0\u66f4\u65b0\u800c\u6709\u6240\u5f71\u54cd\u3002\u56e0\u4e3a\u51e1\u662fnon-resident\u4f60\u7684\u6d77\u5916\u6536\u5165\u4f9d\u7136\u4f1a\u4eab\u6709Paragraph 28 Schedule 6 \u7684\u8c41\u514d\u3002\u68c0\u6d4b\u81ea\u5df1\u662f\u5426\u662f<a href=\"https:\/\/atsymgmt.com\/zh\/2023\/03\/14\/tax-resident\/\">tax residen<\/a>t\u53ef\u53c2\u8003\u6211\u4eec\u7684\u89e3\u91ca\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u4f60\u8fd8\u662f\u770b\u4e0d\u61c2\uff0c\u53ef\u4ee5\u8be2\u95ee\u4f60\u7684\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u3002\u770b\u4e86\u8fd9\u7bc7\u6587\u7ae0\u4f60\u6709\u4ec0\u4e48\u60f3\u8bf4\u7684\u5462\uff1f\u4e0b\u9762\u7559\u8a00\u8ba9\u6211\u4eec\u77e5\u9053\u3002<\/p>\n\n\n\n<p>#foreignsourceincome #foreignincome #malaysiataxation #foreignincomepaytaxinmalaysia #\u6d77\u5916\u6536\u5165 #\u65b0\u52a0\u5761\u6536\u5165\u8981\u5728\u9a6c\u6765\u897f\u4e9a\u62a5\u7a0e\u5417\uff1f #\u5916\u56fd\u6536\u5165\u8981\u62a5\u9a6c\u6765\u897f\u4e9a\u7a0e\u5417\uff1f<\/p>","protected":false},"excerpt":{"rendered":"<p>\u57282022\u5e74\u4ee5\u524d\uff0c\u5f88\u591a\u8d5a\u53d6\u6d77\u5916\u6536\u5165\u7684\u670b\u53cb\u90fd\u4e0d\u9700\u8981\u5728\u9a6c\u6765\u897f\u4e9a\u62a5\u7a0e\u3002\u4f46\u662f\u4ece2022\u5e741\u67081\u65e5\u5f00\u59cb\uff0c\u4eab\u6709\u8c41\u514d\u7684\u6d77\u5916\u6536\u5165\u5c31\u6709\u6240\u6539\u53d8\u4e86\u3002\u6240\u5f97\u7a0e\u5c40\u4e3a\u4e86\u54cd\u5e94\u548c\u9f13\u52b1\u7eb3\u7a0e\u4eba\u79ef\u6781\u5c06\u6d77\u5916\u6536\u5165\u5e26\u5165\u5927\u9a6c\uff0c\u6240\u5f97\u7a0e\u751a\u81f3\u8fd8\u63a8\u51fa\u4e86\u8d85\u4f4e\u7684\u7a0e\u52a1\u7a0e\u7387\u7ed9\u6240\u6709\u5c06\u6d77\u5916\u6536\u5165\u5e26\u5165\u9a6c\u6765\u897f\u4e9a\u7684\u7eb3\u7a0e\u4eba\u3002\u53ea\u8981\u662f\u4f60\u57282022\u5e741\u67081\u65e5\u52302022\u5e746\u670830\u65e5\u671f\u95f4\u628a\u6d77\u5916\u6536\u5165\u5e26\u5165\u5927\u9a6c\uff0c\u8fd9\u4e9b\u6536\u5165\u5c06\u4eab\u67093% \u7684\u7a0e\u7387\u3002 \u4f46\u662f\u6bd5\u7adf\u9a6c\u6765\u897f\u4e9a\u5df2\u7ecf\u8c41\u514d\u4e86\u6d77\u5916\u6536\u5165\u90a3\u4e48\u591a\u5e74\uff0c\u5f53\u8fd9\u9879\u66f4\u65b0\u63a8\u51fa\u65f6\u7684\u786e\u5f97\u5230\u5f88\u591a\u4eba\u4e0d\u6ee1\u7684\u58f0\u97f3\u3002\u56e0\u4e3a\u57fa\u4e8e\u5151\u6362\u7387\u7684\u4f18\u52bf\uff0c\u9a6c\u6765\u897f\u4e9a\u91cc\u4eba\u5f88\u591a\u662f\u5230\u6d77\u5916\u6253\u5de5\u7684\uff0c\u8fd9\u4e9b\u63aa\u65bd\u63a8\u51fa\u4ee5\u540e\uff0c\u7684\u786e\u5bf9\u9a6c\u52b3\u5e26\u6765\u5f88\u5927\u7684\u51b2\u51fb\u3002\u6240\u4ee5\u4e3a\u4e86\u5b89\u629a\u7eb3\u7a0e\u4eba\u7684\u5fc3\u60c5\u3002\u653f\u5e9c\u53ea\u597d\u53c8\u63a8\u51fa\u53e6\u59162\u9879\u7684\u8c41\u514d\u6761\u4f8b\u3002\u51e1\u662f\u4f60\u7b26\u5408\u4ee5\u4e0b\u7684\u6761\u4ef6\uff0c\u4f60\u7684\u6d77\u5916\u6536\u5165\u4f9d\u7136\u53ef\u4ee5\u4eab\u6709\u8c41\u514d\u7684\u3002\u4e0d\u8fc7\u8fd92\u9879\u8c41\u514d\u6761\u4f8b\u6709\u6548\u671f\u95f4\u53ea\u96502022\u5e741\u67081\u65e5\u52302026\u5e7412\u670831\u65e5\u3002 \u5728\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u673a\u5236\u91cc\uff0c\u6700\u4e3b\u8981\u5206\u4e3a2\u79cd\u7eb3\u7a0e\u7fa4\u4f53\u30021\u4e3a\u4e2a\u4eba\u6536\u5165\uff0c2\u4e3a\u516c\u53f8\/\u4f01\u4e1a\u6536\u5165\u3002\u800c\u4e14\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u673a\u5236\u662f\u91c7\u7528territorial tax system\u3002\u53ea\u6709income derived and received in Malaysia\u9700\u8981\u7f34\u4ed8\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\uff08\u9664\u4e86\u5c5e\u4e8eAir, sea, banking, insurance income\uff09\u3002 \u6240\u4ee5\u53ea\u8981\u662f\u4f60\u8d5a\u53d6\u4efb\u4f55\u9a6c\u6765\u897f\u4e9a\u6536\u5165\uff0c\u6216\u662f\u5728\u9a6c\u6765\u897f\u4e9a\u6536\u5230\u7684\u4efb\u4f55\u6536\u5165\u90fd\u9700\u8981\u7f34\u4ed8\u9a6c\u6765\u897f\u4e9a\u7684\u7a0e\u52a1\u7684\u3002 \u4e3a\u4e86\u68c0\u6d4b\u4f60\u7684\u6d77\u5916\u662f\u5426\u9700\u8981\u5448\u62a5\u9a6c\u6765\u897f\u4e9a\u7684\u6240\u5f97\u7a0e\uff0c\u4f60\u53ef\u4ee5\u81ea\u884c\u901a\u8fc7\u4ee5\u4e0b\u7684\u65b9\u5f0f\u6765\u6d4b\u8bd5\uff1a \u770b\u4e86\u4ee5\u4e0a\u7684\u68c0\u6d4b\uff0c\u4e0d\u77e5\u9053\u4f60\u662f\u5426\u660e\u767d\u81ea\u5df1\u7684\u6d77\u5916\u6536\u5165\u9700\u4e0d\u9700\u8981\u7f34\u7a0e\u5462\uff1f\u4ece\u4e0a\u9762\u7684\u7684\u7ed3\u6784\u56fe\uff0c\u6211\u4eec\u660e\u663e\u770b\u5230\u53ea\u6709tax resident\u624d\u4f1a\u53d7\u5230\u8fd9\u9879\u65b0\u66f4\u65b0\u800c\u6709\u6240\u5f71\u54cd\u3002\u56e0\u4e3a\u51e1\u662fnon-resident\u4f60\u7684\u6d77\u5916\u6536\u5165\u4f9d\u7136\u4f1a\u4eab\u6709Paragraph 28 Schedule 6 \u7684\u8c41\u514d\u3002\u68c0\u6d4b\u81ea\u5df1\u662f\u5426\u662ftax resident\u53ef\u53c2\u8003\u6211\u4eec\u7684\u89e3\u91ca\u3002 \u5982\u679c\u4f60\u8fd8\u662f\u770b\u4e0d\u61c2\uff0c\u53ef\u4ee5\u8be2\u95ee\u4f60\u7684\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u3002\u770b\u4e86\u8fd9\u7bc7\u6587\u7ae0\u4f60\u6709\u4ec0\u4e48\u60f3\u8bf4\u7684\u5462\uff1f\u4e0b\u9762\u7559\u8a00\u8ba9\u6211\u4eec\u77e5\u9053\u3002 #foreignsourceincome #foreignincome #malaysiataxation #foreignincomepaytaxinmalaysia #\u6d77\u5916\u6536\u5165 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":269,"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":[46,48,47,18],"class_list":["post-221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-foreign-income","tag-foreign-source-income","tag-malaysia-tax","tag-taxation"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/03\/Insta-post-ATSY-News-2-1.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/221","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=221"}],"version-history":[{"count":5,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/221\/revisions"}],"predecessor-version":[{"id":274,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/221\/revisions\/274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}