简介
在马来西亚，一项 符合资格的研究与开发活动 必须满足《1967年所得税法》第2条下的标准。自2018年12月28日起，只有完全符合条件的活动才被视为合格R&D，可享有税务优惠。
什么是符合资格的研究与开发活动？
根据马来西亚《所得税法》，R&D必须满足以下条件：
1. R&D目标
- 获取新知识
- 创造新产品或新流程
- 改良现有产品或流程
2. 新颖性与技术风险
项目必须涉及新的元素或存在需要解决的技术风险。
3. 系统性、调查性和实验性研究 (SIE)
活动必须以系统性方式进行，并涉及科学或技术领域的调查与实验。
资格判定流程图
在此放置流程图图片
R&D 活动的开始与完成
开始日期
指具体R&D项目正式启动的日期。
完成日期
指完成原型测试，或成功确立新生产流程原理的日期。
R&D 活动的期间
R&D活动可能会跨越两个或更多的课税期间，只要持续符合资格条件。
关键要点
- R&D必须符合《所得税法》的所有条件。
- 目标：获取知识、创造或改良产品/流程。
- 必须包含新颖性、技术风险和SIE研究。
- 开始日=项目启动；完成日=原型或流程确立。
- 可跨越多个课税期间。
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