{"id":84,"date":"2022-11-21T03:08:39","date_gmt":"2022-11-21T03:08:39","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=84"},"modified":"2022-11-21T06:11:08","modified_gmt":"2022-11-21T06:11:08","slug":"%e4%b9%b0%e4%ba%a7%e4%b8%9a%e5%8f%af%e4%bb%a5%e6%89%a3%e7%a8%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2022\/11\/21\/%e4%b9%b0%e4%ba%a7%e4%b8%9a%e5%8f%af%e4%bb%a5%e6%89%a3%e7%a8%8e%ef%bc%9f\/","title":{"rendered":"\u4e70\u4ea7\u4e1a\u53ef\u4ee5\u6263\u7a0e\uff1f"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/1.5\/16\/1f9d0.png\" alt=\"\ud83e\uddd0\">\u8d2d\u4e70\u4ea7\u4e1a\u80fd\u591f\u6263\u7a0e\uff1f\uff01<br>\u6700\u8fd1\u5c0f\u7f16\u53c8\u4ece\u987e\u5ba2\u7fa4\u91cc\u542c\u5230\u4e86\u8fd9\u6837\u7684\u8be2\u95ee<br>\u201d\u6211\u542c\u8c01\u8c01\u8c01\u8bf4\uff0c\u4e70property\u53ef\u4ee5\u6263\u7a0e\u7684!&#8221;.<img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/ta7\/1.5\/16\/1f644.png\" alt=\"\ud83d\ude44\"><\/p>\n\n\n\n<p>\u5230\u5e95\u8fd9\u4f4d\u8c01\u8c01\u8c01\u662f\u9053\u542c\u9014\u8bf4\u8fd8\u662f\u771f\u7684\u6709\u8fd9\u4e48\u4e00\u56de\u4e8b\u5462\uff1f<img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\ude05\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tac\/1.5\/16\/1f605.png\"><\/p>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udcd6\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf7\/1.5\/16\/1f4d6.png\">\u5176\u5b9e\u5462\uff0c\u6839\u636e\u9a6c\u6765\u897f\u4e9a1967\u5e74\u7684\u6240\u5f97\u7a0e\u6cd5\u4ee4Schedule 3\u91cc\u7684\u786e\u662f\u5141\u8bb8\u67d0\u79cd\u6307\u5b9a\u7684\u884c\u4e1a\u662f\u53ef\u4ee5\u5f97\u5230\u4e00\u5b9a\u7684\u7a0e\u52a1\u56de\u6263\u7684\u3002\u8fd9\u79cd\u56de\u6263\u6211\u4eec\u79f0\u4e4b\u4e3aIndustrial Building Allowance (IBA)\u3002\u4f46\u662f\u770b\u597d\u4e86\uff0c\u662f\u6307\u5b9a\u7c7b\u578b\u7684\u884c\u4e1a\u3002\u4e5f\u5c31\u662f\u8bf4\u4e0d\u662f\u6bcf\u4e2a\u4e70\u4e86\u4ea7\u4e1a\u7684\u7eb3\u7a0e\u4eba\u90fd\u53ef\u4eab\u6709\u8fd9\u79cd\u56de\u6263\u7684\u3002<\/p>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83e\udd13\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tc\/1.5\/16\/1f913.png\">\u5982\u679c\u4f60\u662f\u4e2a\u4eba(\u6253\u5de5\u65cf)\/\u505a\u96f6\u552e\u3001\u6279\u53d1\u7684\u57fa\u672c\u4e0a\u63a5\u4e0b\u6765\u7684\u5206\u4eab\u5c31\u4e0d\u5173\u4f60\u7684\u4e8b\u4e86\u3002\u56e0\u4e3a\u4f60\u770b\u5230\u4e5f\u7528\u4e0d\u5230\u554a\uff01<\/p>\n\n\n\n<p>\ud83d\ude35\u200d\u6307\u5b9a\u7684\u4ea7\u4e1a\u548c\u884c\u4e1a\u662f\u6307\u54ea\u4e9b\u4ea7\u4e1a\u5462\uff1f<img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83c\udfea\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t0\/1.5\/16\/1f3ea.png\">paragraphs 63 to 66 of Schedule 3<br>a) \u6211\u4eec\u6700\u5e38\u89c1\u7684\u798f\u97f3\u884c\u4e1a-\u751f\u4ea7\u5546(Manufacturing business):<br>1. \u5de5\u5382\uff08Factory) &#8211; \u5de5\u5382\u5fc5\u987b\u7528\u4e8e\u751f\u4ea7\u4f5c\u7528\u7684\uff0c\u91cc\u5934\u8981\u6709\u751f\u4ea7\u7684\u673a\u5668\u7b49\u7b49\uff0c<br>2. \u5e97\u5c4bShoplot &#8211; \u5fc5\u987b\u7528\u4e8e\u751f\u4ea7\u4f5c\u7528\u7684\uff0c\u91cc\u5934\u8981\u6709\u751f\u4ea7\u7684\u673a\u5668\u7b49\u7b49\uff0c<br>3. \u4efb\u4f55\u7c7b\u578b\u7684\u5efa\u7b51\u5c4b-\u7528\u4e8e\u50a8\u5b58\u539f\u6599\u6216\u6210\u54c1\u7684\u4ed3\u5e93\uff08\u5fc5\u987b\u4e0e\u5de5\u5382\u5904\u4e8e\u540c\u4e00\u5730\u533a\u6216Compound)-\u57fa\u672c\u4e0a\u5c31\u662f\u8ddf\u4f60\u5de5\u5382\u94fe\u63a5\u5728\u4e00\u8d77\u7684\u3001next to\u4f60\u5de5\u5382\u7684\u5efa\u7b51\u7269\uff09<br>b. \u7ef4\u4fee\u4e2d\u5fc3 Workshop &#8211; \u7528\u4e8e\u8fdb\u884c\u7ef4\u4fee\u7684\u5de5\u4f5c<br>c. \u7801\u5934 \uff08Dock, wharf, depot or jetty)<br>d. \u516c\u5171\u4ed3\u5e93 (Public Warehouse)<br>e. \u53d1\u7535\u5382\u3001\u6c34\u575d<br>f. \u519c\u573a\u4e1a-\u4ed3\u5e93\uff0c\u6536\u96c6\u7ad9\uff0c\u5458\u5de5\u7684\u5bbf\u820d\u7b49<br>g. \u6316\u77ff\u4e1a-\u4ed3\u5e93<\/p>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83c\udfe2\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t51\/1.5\/16\/1f3e2.png\">\u9664\u4e86\u4ee5\u4e0a\u51e0\u79cd\uff0c\u8fd8\u6709\u4e00\u4e9b\u662f\u6211\u4eec\u6240\u8c13\u7684\u7279\u6b8a\u4ea7\u4e1a\uff08Special building)\uff1a<br>a) Licensed Hospital, maternity home and nursing home \u79c1\u4eba\u533b\u9662,\u5750\u6708\u4e2d\u5fc3,\u7597\u517b\u9662<br>b) Building used for research\u7814\u7a76\u4e2d\u5fc3<br>c) Warehouse use solely for export \u4ed3\u5e93<br>d) Hotel \u9152\u5e97<br>e) Airport\u673a\u573a<br>f) Motor racing circuit\u8d5b\u8f66\u573a<br>e) Child care centre \u6258\u513f\u6240<br>f) School or an educational institution\u5b66\u6821\u6216\u6559\u80b2\u4e2d\u5fc3 \uff08\u4e0d\u5305\u62ec\u8865\u4e60\u4e2d\u5fc3\uff09<br>g) Building for the industrial, technical or vocational training\u57f9\u8bad\u4e2d\u5fc3<br>h) Public roads under privatisation \u79c1\u8425\u5316\u7684\u516c\u8def<\/p>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udc4f\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t57\/1.5\/16\/1f44f.png\">\u5982\u679c\u4f60\u521a\u597d\u662f\u505a\u4ee5\u4e0a\u8fd9\u51e0\u79cd\u751f\u610f\u7684\u8001\u677f\uff0c\u90a3\u4f60\u5c31\u53ef\u4ee5\u8003\u8651\u901a\u8fc7\u8d2d\u4e70\u4ea7\u4e1a\u6765maximise\u4f60\u7684\u7a0e\u6536\u56de\u6263\uff0c\u8fd9\u6837\u7684\u8bdd\u624d\u80fd\u5bf9\u5f97\u8d77\u6240\u82b1\u7684\u6bcf\u4e00\u5757\u94b1\uff01<\/p>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udc4d\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t55\/1.5\/16\/1f44d.png\">\u5982\u679c\u4f60\u76ee\u524d\u4e0d\u5f52\u7eb3\u4e3a\u4ee5\u4e0a\u7684\u5546\u5bb6\u4e5f\u4e0d\u8981\u6c14\u9981\u3002\u4f60\u8fd8\u662f\u53ef\u4ee5\u5f80\u4e0a\u9762\u5217\u8868\u4e2d\u7684\u884c\u4e1a\u6765\u8fdb\u884c\u89c4\u5212\u548c\u4f5c\u4e3a\u4f60\u521b\u4e1a\u7684\u84dd\u56fe\u8003\u8651\u4e4b\u4e00\u3002<\/p>\n\n\n\n<p>*\u6240\u8c13\u7684\u7a0e\u52a1\u56de\u6263\u4e0d\u662f\u8bf4\u4f60\u4e70100\u4e07\u7684\u4ea7\u4e1a\uff0c\u5f53\u5e74\u7acb\u9a6c\u7ed9\u4f60\u6263100\u4e07\u7684\uff01IBA\u662f\u6bcf\u5e74\u6162\u6162\u6263\u7684\uff0c\u6839\u636e\u4e0d\u540c\u4ea7\u4e1a\u4e0d\u540c\u7684\u56de\u6263%.\u800c\u4e14\u6263\u6cd5\u4e0d\u662f\u76f4\u63a5\u6263\u4f60\u7684\u7a0e\u6536(tax)\uff0c\u662f\u62ff\u6765\u6263\u4f60\u516c\u53f8\/\u751f\u610f\u7684\u5229\u6da6 (profit)\uff0c\u518d\u8ba1\u7b97\u4f60\u7684tax.<\/p>\n\n\n\n<p>*\u6700\u540e\u5c0f\u7f16\u60f3\u63d0\u9192\u5927\u5bb6\u7684\u662f\u5343\u4e07\u4e0d\u8981\u968f\u4fbf\u4e71\u542c\u8c01\u8c01\u8c01\u7ed9\u7684\u514d\u8d39\u5047\u6d88\u606f\uff0c\u6bd5\u7adf\u51fa\u73b0\u95ee\u9898\uff0c\u6c38\u8fdc\u90fd\u662f\u4f60\u4e3a\u81ea\u5df1\u7684\u9519\u8bef\u4e70\u5355\u3002<img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\ude35\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t89\/1.5\/16\/1f635.png\"><\/p>\n\n\n\n<p>\u5982\u679c\u4f60\u6709\u7591\u95ee\u6b22\u8fce\u4e0b\u9762\u7559\u8a00\uff0c\u5927\u5bb6\u4ea4\u6d41\u4ea4\u6d41<\/p>\n\n\n\n<p><a href=\"https:\/\/www.facebook.com\/hashtag\/%E7%A8%8E%E5%8A%A1%E8%A7%84%E5%88%92?__eep__=6&amp;__tn__=*NK*F\">#\u7a0e\u52a1\u89c4\u5212<\/a>&nbsp;\u8fd8\u662f\u627elicensed tax agent<br><a href=\"https:\/\/www.facebook.com\/hashtag\/%E4%B9%B0%E4%BA%A7%E4%B8%9A%E6%89%A3%E7%A8%8E?__eep__=6&amp;__tn__=*NK*F\">#\u4e70\u4ea7\u4e1a\u6263\u7a0e<\/a><br><a href=\"https:\/\/www.facebook.com\/hashtag\/malaysiataxplanning?__eep__=6&amp;__tn__=*NK*F\">#malaysiataxplanning<\/a><a href=\"https:\/\/www.facebook.com\/hashtag\/jbtaxservices?__eep__=6&amp;__tn__=*NK*F\">#jbtaxservices<\/a><a href=\"https:\/\/www.facebook.com\/hashtag\/jbaccounting?__eep__=6&amp;__tn__=*NK*F\">#jbaccounting<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8d2d\u4e70\u4ea7\u4e1a\u80fd\u591f\u6263\u7a0e\uff1f\uff01\u6700\u8fd1\u5c0f\u7f16\u53c8\u4ece\u987e\u5ba2\u7fa4\u91cc\u542c\u5230\u4e86\u8fd9\u6837\u7684\u8be2\u95ee\u201d\u6211\u542c\u8c01\u8c01\u8c01\u8bf4\uff0c\u4e70property\u53ef\u4ee5\u6263\u7a0e\u7684!&#8221;. \u5230\u5e95\u8fd9\u4f4d\u8c01\u8c01\u8c01\u662f\u9053\u542c\u9014\u8bf4\u8fd8\u662f\u771f\u7684\u6709\u8fd9\u4e48\u4e00\u56de\u4e8b\u5462\uff1f \u5176\u5b9e\u5462\uff0c\u6839\u636e\u9a6c\u6765\u897f\u4e9a1967\u5e74\u7684\u6240\u5f97\u7a0e\u6cd5\u4ee4Schedule 3\u91cc\u7684\u786e\u662f\u5141\u8bb8\u67d0\u79cd\u6307\u5b9a\u7684\u884c\u4e1a\u662f\u53ef\u4ee5\u5f97\u5230\u4e00\u5b9a\u7684\u7a0e\u52a1\u56de\u6263\u7684\u3002\u8fd9\u79cd\u56de\u6263\u6211\u4eec\u79f0\u4e4b\u4e3aIndustrial Building Allowance (IBA)\u3002\u4f46\u662f\u770b\u597d\u4e86\uff0c\u662f\u6307\u5b9a\u7c7b\u578b\u7684\u884c\u4e1a\u3002\u4e5f\u5c31\u662f\u8bf4\u4e0d\u662f\u6bcf\u4e2a\u4e70\u4e86\u4ea7\u4e1a\u7684\u7eb3\u7a0e\u4eba\u90fd\u53ef\u4eab\u6709\u8fd9\u79cd\u56de\u6263\u7684\u3002 \u5982\u679c\u4f60\u662f\u4e2a\u4eba(\u6253\u5de5\u65cf)\/\u505a\u96f6\u552e\u3001\u6279\u53d1\u7684\u57fa\u672c\u4e0a\u63a5\u4e0b\u6765\u7684\u5206\u4eab\u5c31\u4e0d\u5173\u4f60\u7684\u4e8b\u4e86\u3002\u56e0\u4e3a\u4f60\u770b\u5230\u4e5f\u7528\u4e0d\u5230\u554a\uff01 \ud83d\ude35\u200d\u6307\u5b9a\u7684\u4ea7\u4e1a\u548c\u884c\u4e1a\u662f\u6307\u54ea\u4e9b\u4ea7\u4e1a\u5462\uff1fparagraphs 63 to 66 of Schedule 3a) \u6211\u4eec\u6700\u5e38\u89c1\u7684\u798f\u97f3\u884c\u4e1a-\u751f\u4ea7\u5546(Manufacturing business):1. \u5de5\u5382\uff08Factory) &#8211; \u5de5\u5382\u5fc5\u987b\u7528\u4e8e\u751f\u4ea7\u4f5c\u7528\u7684\uff0c\u91cc\u5934\u8981\u6709\u751f\u4ea7\u7684\u673a\u5668\u7b49\u7b49\uff0c2. \u5e97\u5c4bShoplot &#8211; \u5fc5\u987b\u7528\u4e8e\u751f\u4ea7\u4f5c\u7528\u7684\uff0c\u91cc\u5934\u8981\u6709\u751f\u4ea7\u7684\u673a\u5668\u7b49\u7b49\uff0c3. \u4efb\u4f55\u7c7b\u578b\u7684\u5efa\u7b51\u5c4b-\u7528\u4e8e\u50a8\u5b58\u539f\u6599\u6216\u6210\u54c1\u7684\u4ed3\u5e93\uff08\u5fc5\u987b\u4e0e\u5de5\u5382\u5904\u4e8e\u540c\u4e00\u5730\u533a\u6216Compound)-\u57fa\u672c\u4e0a\u5c31\u662f\u8ddf\u4f60\u5de5\u5382\u94fe\u63a5\u5728\u4e00\u8d77\u7684\u3001next to\u4f60\u5de5\u5382\u7684\u5efa\u7b51\u7269\uff09b. \u7ef4\u4fee\u4e2d\u5fc3 Workshop &#8211; \u7528\u4e8e\u8fdb\u884c\u7ef4\u4fee\u7684\u5de5\u4f5cc. \u7801\u5934 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":85,"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":[11,10],"class_list":["post-84","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-building-can-save-tax","tag-tax-deduction"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2022\/11\/315211227_503317871843972_4166291248303600461_n.jpg","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/84","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=84"}],"version-history":[{"count":3,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/84\/revisions"}],"predecessor-version":[{"id":244,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/84\/revisions\/244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/85"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=84"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=84"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=84"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}