简介
马来西亚研发税务优惠（Research and Development Incentives Malaysia）旨在鼓励企业投资创新。根据 1967年所得税法（Income Tax Act 1967），企业可就符合条件的研发支出申请 单扣或双扣，在减轻税负的同时提升技术竞争力。
研发税务优惠类别
单扣 – ITA 第34(7)条
企业可就 非资本性研发支出 申请单扣。
双扣 – ITA 第34A条
经**内陆税收局总监（DGIR）**批准的 内部研发支出（非资本性），可享有双扣。
双扣 – ITA 第34B条
适用于：
- 向获批研究机构捐赠现金
- 向获批研究机构或公司支付服务费用
- 马来西亚研发激励：工业建筑津贴与资本津贴
符合条件标准
申请 R&D 税务优惠的企业必须：
- 为 马来西亚税务居民
- 在马来西亚开展业务
- 从事与业务相关的 合格研发活动
- 在公司内部进行研发，或外包至获批研究机构或公司
- 若申请第34A条双扣 → 必须获得 DGIR 批准
- 若申请第34B条双扣 → 必须委托 获相关部长批准的研究机构/公司
关键要点
- 单扣：ITA 第34(7)条 → 研发支出
- 双扣：ITA 第34A条 → 内部研发（需DGIR批准）
- 双扣：ITA 第34B条 → 捐款或外包至获批机构
- 必须为 马来西亚税务居民企业
- 仅限 非资本性研发支出
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