简介
马来西亚的支出与费用规定决定了哪些企业成本可以扣税。理解可扣税与不可扣税的费用、费用的应计，以及相关案例法，对于正确遵守税务规定至关重要。
允许扣除的项目
可扣除的费用包括：
- 借款利息
- 应付租金
- 与场所、厂房、机器或固定装置的修理费用
不允许扣除的项目
以下属资本性支出，不允许扣除：
- 资产的更换
- 增强或改善
- 初始维修（资产使用前的大规模维修）
📚 Case: Federal Commissioner of Taxation vs James Flood Pty Ltd
- 费用即使未支付，只要纳税人已承担义务，也视为已发生。
- “Incurred” ≠ “Provision”。Provision 属于不确定性，可能被冲销，因此不算支出。
费用的应计
费用在权责发生制下可扣除，即使尚未实际支付。
📚 Case: Exxon Chemical (M) Sdn Bhd vs KPHDN
- EC 为员工设立退休及离职福利计划，拨出 RM881,270（YA1986–1991）。
- 税务局不允许扣除。
- 上诉法院判决：只要员工服务超过 11 年，享有既定权利 → 属于“完全且专门”支出 → 可扣除
特定允许利息 [s.33(1)]
利息支出可扣除，条件是：
- 贷款用于产生收入；或
- 贷款用于购买、持有在当期用于产生收入的资产。
关键要点
- 可扣除：利息、租金、维修费用
- 不可扣除：资本性支出（资产更换、改善、初始维修）
- 权责发生制原则：费用在负担义务时即可扣除
- 案例法：James Flood、Exxon Chemical 解释了相关规则
- 利息支出在 [s.33(1)] 下允许扣除，若与收入生产有关
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