租金特别税务减免3.0
业主租金税务减免：现在开放非中小型企业哦!
Special Tax Deduction for Landlord Rental Discount to Businesses. Now open to non-SME.
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: 1.0，2.0和3.0有何差别？-
：– 1.0 只有3个月期限。
– 2.0延长并添加了一项条款：中小微型企业必须有SME Corp证书。
– 3.0 延长至2021年6月，并开放给予非中小型企业。
: 1.0, 2.0 and 3.0 what are the differences?：– 1.0 was available for a short period of 3 months
– 2.0 extended the period with new condition for SME : SME Corp Certificate
– 3.0 extended until 30 June 2021 and it is now open to non SME.
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: 这项租金税务减免是什么？：为了减轻商家的负担，提供至少30%产业租金折扣的业主（纳税人），可以获得特别租金税务减免 : What is this all about?：In order to ease the burden of the businesses, taxpayer who offered a rental deduction of at least 30% to its tenant is eligible for a special rental tax deduction.—–
: 符合条件有哪些？：– 纳税人将产业出租给任何合格的中小微型企业
– 产业是用于开展业务（做生意用）
– 租金折扣必须是现有租金的至少30%
– 特别减免只供于 -
中小微型企业：2020年4月至2021年6月 -
非中小微型企业：2021年1月至2021年6月 提供的租金折扣
– 若租金折扣少于30%，纳税人则不符合进行特别减免
: What are the qualifying conditions?：– Taxpayers renting out business premises to any qualified SME tenants
– Rented premises must be used by tenant for purpose of carrying out business
– Rental reduction must be at least 30% from the existing monthly rental rate
– Special deduction is for period of rental deduction offered: - SMME : April 2020 until June 2021
Non SMME : January 2021 until June 2021
– If rental reduction is less than 30%, company is not eligible to claim the special deduction for the particular month.
: How SME can apply for SME Corp?：Registration link：https://smereg.smecorp.gov.my/reg/—–
: 如果那个月的租金折扣没有30%，就全数不符合吗？：不。只有那个月不符合。 : If my discount for that particular month is less than 30%, does that mean I won’t be entitle for any special deduction?：No. Only that particular month does not fulfil. The rest of the months can still entitled to the special tax deduction.Related posts
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