{"id":5810,"date":"2025-09-10T13:07:36","date_gmt":"2025-09-10T05:07:36","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=5810"},"modified":"2025-11-27T10:50:12","modified_gmt":"2025-11-27T02:50:12","slug":"malaysia-rental-income-tax","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-rental-income-tax\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u79df\u91d1\u6536\u5165\u7a0e\uff1a\u8425\u4e1a\u6536\u5165 vs \u6295\u8d44\u6536\u5165\u89e3\u6790"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5810\" class=\"elementor elementor-5810\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648c1aa e-flex e-con-boxed e-con e-parent\" data-id=\"648c1aa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0dd0f58 elementor-widget elementor-widget-text-editor\" data-id=\"0dd0f58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: left;\"><strong><span style=\"color: #ffffff;\">\u9a6c\u6765\u897f\u4e9a\u79df\u91d1\u6536\u5165\u7a0e\uff1a\u8425\u4e1a\u6536\u5165 vs \u6295\u8d44\u6536\u5165\u89e3\u6790<\/span><\/strong><\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52a033a e-flex e-con-boxed e-con e-parent\" data-id=\"52a033a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17552b9 elementor-widget elementor-widget-heading\" data-id=\"17552b9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u9a6c\u6765\u897f\u4e9a\u79df\u91d1\u6536\u5165\u7a0e\uff1a\u8425\u4e1a\u6536\u5165 vs \u6295\u8d44\u6536\u5165\u89e3\u6790<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-160b5675 e-con-full e-flex e-con e-parent\" data-id=\"160b5675\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-405676ae elementor-widget elementor-widget-text-editor\" data-id=\"405676ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 data-start=\"630\" data-end=\"647\">\u7b80\u4ecb<\/h2><p data-start=\"649\" data-end=\"1048\" class=\"translation-block\">\u6839\u636e\u300a1967\u5e74\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u300b\uff0c\u79df\u91d1\u6536\u5165\u7684\u5904\u7406\u65b9\u5f0f\u5e76\u4e0d\u5b8c\u5168\u76f8\u540c\u3002\u53d6\u51b3\u4e8e\u623f\u4e1c\u6240\u63d0\u4f9b\u670d\u52a1\u7684\u7a0b\u5ea6\uff0c\u79df\u91d1\u6536\u5165\u53ef\u80fd\u4f1a\u88ab\u5f52\u7c7b\u4e3a\u8425\u4e1a\u6536\u5165 [s.4(a)]\uff0c\u4e5f\u53ef\u80fd\u88ab\u5f52\u7c7b\u4e3a\u6295\u8d44\u6536\u5165 [s.4(d)]\u3002\u8fd9\u79cd\u5206\u7c7b\u5bf9\u8d39\u7528\u7684\u6263\u9664\u65b9\u5f0f\u3001\u662f\u5426\u53ef\u4ee5\u7533\u8bf7\u8d44\u672c\u6d25\u8d34\uff0c\u4ee5\u53ca\u79df\u91d1\u4e8f\u635f\u7684\u5904\u7406\u65b9\u5f0f\u90fd\u4f1a\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002<\/p><p data-start=\"1050\" data-end=\"1279\" class=\"translation-block\">\u5728\u8fd9\u7bc7\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c06\u89e3\u6790\u300a <a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_12_2018.pdf\" target=\"_self\"><strong data-start=\"1100\" data-end=\"1125\">Public Ruling 12\/2018<\/strong><\/a>\u300b\u4ee5\u53ca\u300a\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\u7684\u76f8\u5173\u6761\u6587\uff0c\u4e3a\u623f\u4e1c\u548c\u623f\u5730\u4ea7\u6295\u8d44\u8005\u6e05\u6670\u8bb2\u89e3\u9a6c\u6765\u897f\u4e9a\u79df\u91d1\u6536\u5165\u7684\u7a0e\u52a1\u89c4\u5b9a\u3002<\/p><hr \/><h1 data-start=\"1286\" data-end=\"1335\">1. \u79df\u91d1\u6536\u5165\u4f5c\u4e3a\u8425\u4e1a\u6536\u5165\uff08s.4(a)\uff09<\/h1><h3 data-start=\"1337\" data-end=\"1392\">\u79df\u91d1\u6536\u5165\u5728\u4ec0\u4e48\u65f6\u5019\u4f1a\u88ab\u89c6\u4e3a\u8425\u4e1a\u6536\u5165\uff1f<\/h3><p data-start=\"1393\" data-end=\"1699\" class=\"translation-block\">\u6839\u636e\u300a<a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_12_2018.pdf\" target=\"_self\"><strong data-start=\"1406\" data-end=\"1436\">Public Ruling (PR) 12\/2018<\/strong><\/a>\u300b\uff0c\u5f53\u623f\u4e1c\u63d0\u4f9b\u5168\u9762\u4e14\u79ef\u6781\u7684\u7ef4\u4fee\u6216\u652f\u63f4\u670d\u52a1\u65f6\uff0c\u79df\u91d1\u6536\u5165\u5c06\u5728\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 4(a) \u6761\u4e0b\u88ab\u89c6\u4e3a\u8425\u4e1a\u6536\u5165\u3002\u8fd9\u4e9b\u670d\u52a1\u53ef\u4ee5\u7531\u623f\u4e1c\u76f4\u63a5\u63d0\u4f9b\uff0c\u4e5f\u53ef\u4ee5\u901a\u8fc7\u7b2c\u4e09\u65b9\u63d0\u4f9b\u3002\u82e5\u53ea\u662f\u88ab\u52a8\u5730\u6536\u53d6\u79df\u91d1\uff0c\u5219\u4e0d\u7b26\u5408\u8425\u4e1a\u6536\u5165\u7684\u6761\u4ef6\u3002<\/p><h3 data-start=\"1701\" data-end=\"1728\"><span style=\"text-decoration: underline;\">\u597d\u5904<\/span><\/h3><ul data-start=\"1729\" data-end=\"2095\"><li data-start=\"1729\" data-end=\"1794\"><p data-start=\"1731\" data-end=\"1794\" class=\"translation-block\">\u53ef\u7533\u62a5\u8d44\u672c\u6d25\u8d34\uff08Capital Allowance\uff09<\/p><\/li><li data-start=\"1795\" data-end=\"1874\"><p data-start=\"1797\" data-end=\"1874\" class=\"translation-block\">\u6839\u636e\u7b2c 33(1) \u6761\uff0c\u6240\u6709\u5df2\u53d1\u751f\u7684\u5f00\u9500\u5747\u53ef\u6263\u9664\uff0c\u4e0d\u53d7\u9650\u5236<\/p><\/li><li data-start=\"1875\" data-end=\"2009\"><p data-start=\"1877\" data-end=\"2009\" class=\"translation-block\">\u79df\u91d1\u4e8f\u635f\uff1a\u82e5\u51fa\u79df\u8d39\u7528 &gt; \u79df\u91d1\u6536\u5165\uff0c\u8be5\u4e8f\u635f\u89c6\u4e3a\u672c\u5e74\u5ea6\u8425\u4e1a\u4e8f\u635f\uff0c\u53ef\u7ed3\u8f6c\u62b5\u6263\u672a\u6765\u5e74\u5ea6\u3002<\/p><\/li><li data-start=\"2010\" data-end=\"2095\"><p data-start=\"2012\" data-end=\"2095\" class=\"translation-block\">\u5f00\u59cb\u65e5\u671f\uff1a\u7269\u4e1a\u51c6\u5907\u597d\u51fa\u79df\u7684\u65e5\u671f\u3002<\/p><\/li><\/ul><h3 data-start=\"2097\" data-end=\"2155\" class=\"translation-block\">\u4e0d\u53ef\u6263\u9664\u7684\u521d\u59cb\u8d39\u7528\uff08\u8d44\u672c\u6027\u652f\u51fa\uff09\uff1a<\/h3><ul data-start=\"2156\" data-end=\"2366\"><li data-start=\"2156\" data-end=\"2204\"><p data-start=\"2158\" data-end=\"2204\">Advertisement to secure the <strong data-start=\"2186\" data-end=\"2202\">first tenant<\/strong><\/p><\/li><li data-start=\"2205\" data-end=\"2249\"><p data-start=\"2207\" data-end=\"2249\">\u521d\u59cb\u79df\u8d41\u534f\u8bae\u7684\u6cd5\u5f8b\u8d39\u7528<\/p><\/li><li data-start=\"2250\" data-end=\"2313\"><p data-start=\"2252\" data-end=\"2313\">\u79df\u8d41\u534f\u8bae\u51c6\u5907\u8d39\uff08\u5f8b\u5e08\u8d39\u3001\u5370\u82b1\u7a0e\uff09<\/p><\/li><li data-start=\"2250\" data-end=\"2313\"><p data-start=\"2252\" data-end=\"2313\">\u4ea7\u4e1a\u7a0e\u53ca\u5730\u7a0e\uff08\u51fa\u79df\u524d\u7684\u8d39\u7528\uff09<\/p><\/li><li data-start=\"2314\" data-end=\"2366\"><p data-start=\"2316\" data-end=\"2366\">\u4ef2\u4ecb\u4f63\u91d1\uff08\u9996\u6b21\u79df\u6237)<\/p><\/li><\/ul><h3 data-start=\"2368\" data-end=\"2402\"><span style=\"text-decoration: underline;\">\u53ef\u6263\u9664\u7684\u7ecf\u5e38\u6027\u8d39\u7528\uff1a<\/span><\/h3><ul data-start=\"2403\" data-end=\"2730\"><li data-start=\"2403\" data-end=\"2431\"><p data-start=\"2405\" data-end=\"2431\">\u4ea7\u4e1a\u7a0e\u53ca\u5730\u7a0e<\/p><\/li><li data-start=\"2432\" data-end=\"2449\"><p data-start=\"2434\" data-end=\"2449\">\u8d37\u6b3e\u5229\u606f<\/p><\/li><li data-start=\"2450\" data-end=\"2476\"><p data-start=\"2452\" data-end=\"2476\">\u706b\u9669\u4fdd\u9669\u8d39<\/p><\/li><li data-start=\"2477\" data-end=\"2531\"><p data-start=\"2479\" data-end=\"2531\">\u76d1\u7ba1\u4e0e\u79df\u91d1\u6536\u53d6\u8d39\u7528\uff08\u5305\u62ec\u5f8b\u5e08\u8d39\uff09<\/p><\/li><li data-start=\"2532\" data-end=\"2601\"><p data-start=\"2534\" data-end=\"2601\" class=\"translation-block\">\u83b7\u53d6\u65b0\u79df\u6237\u6216\u66ff\u4ee3\u79df\u6237\u7684\u8d39\u7528\uff08\u4e0d\u5305\u62ec\u9996\u6b21\u79df\u6237\uff09<\/p><\/li><li data-start=\"2602\" data-end=\"2643\"><p data-start=\"2604\" data-end=\"2643\">\u666e\u901a\u7ef4\u4fee\u4e0e\u4fdd\u517b<\/p><\/li><li data-start=\"2644\" data-end=\"2697\"><p data-start=\"2646\" data-end=\"2697\">\u4fdd\u5b89\u670d\u52a1\u3001\u91cd\u6d82\u6cb9\u6f06\u3001\u9632\u76d7\u4fdd\u9669\u7b49\u5176\u4ed6\u8d39\u7528<\/p><\/li><li data-start=\"2698\" data-end=\"2730\"><p data-start=\"2700\" data-end=\"2730\">\u79df\u7ea6\u7eed\u7b7e\u8d39\u7528<\/p><\/li><\/ul><h3 data-start=\"2732\" data-end=\"2769\"><strong>\u9884\u6536\u79df\u91d1\uff08\u7b2c24(1)(b)\u6761\uff09\uff1a<\/strong><\/h3><p data-start=\"2770\" data-end=\"2953\" class=\"translation-block\">\u5f53\u7eb3\u7a0e\u4eba\u56e0\u63d0\u4f9b\u670d\u52a1\u6216\u51fa\u79df\u7269\u4e1a\u800c\u5f62\u6210\u5e94\u6536\u503a\u52a1\uff0c\u8be5\u91d1\u989d\u987b\u8ba1\u5165\u76f8\u5173\u5e74\u5ea6\u7684\u603b\u6536\u5165\u3002<\/p><p data-start=\"2770\" data-end=\"2953\">\u82e5\u65e5\u540e\u90e8\u5206\u79df\u91d1\u9000\u8fd8\uff0c\u5141\u8bb8\u5728\u8ba1\u7b97\u603b\u6536\u5165\u65f6\u6263\u9664\u9000\u8fd8\u91d1\u989d<\/p><h3 data-start=\"2732\" data-end=\"2769\"><strong style=\"font-size: 16px;\" data-start=\"1526\" data-end=\"1586\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-5812 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/pexels-kindelmedia-7578977-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1442\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/pexels-kindelmedia-7578977-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/pexels-kindelmedia-7578977-768x433.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/pexels-kindelmedia-7578977-1536x865.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/pexels-kindelmedia-7578977-2048x1154.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/pexels-kindelmedia-7578977-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/strong><\/h3><hr data-start=\"2955\" data-end=\"2958\" \/><h1 data-start=\"2960\" data-end=\"3011\">2. \u79df\u91d1\u6536\u5165\u4f5c\u4e3a\u6295\u8d44\u6536\u5165\uff08\u7b2c4(d)\u6761\uff09<\/h1><h3 data-start=\"3013\" data-end=\"3070\">\u79df\u91d1\u6536\u5165\u5728\u4ec0\u4e48\u65f6\u5019\u4f1a\u88ab\u89c6\u4e3a\u6295\u8d44\u6536\u5165\uff1f<\/h3><p data-start=\"3071\" data-end=\"3216\" class=\"translation-block\">\u5f53\u623f\u4e1c\u672a\u63d0\u4f9b\u79ef\u6781\u4e14\u5168\u9762\u7684\u652f\u63f4\u6216\u7ef4\u4fee\u670d\u52a1\u65f6\uff0c\u79df\u91d1\u6536\u5165\u5c06\u6839\u636e\u7b2c 4(d) \u6761\u88ab\u5f52\u7c7b\u3002<\/p><h3 data-start=\"3218\" data-end=\"3251\"><strong>\u6839\u636e\u7b2c 4(d) \u6761\u7684\u7a0e\u52a1\u5904\u7406\uff1a<\/strong><\/h3><ul data-start=\"3252\" data-end=\"3472\"><li data-start=\"3252\" data-end=\"3322\"><p data-start=\"3254\" data-end=\"3322\" class=\"translation-block\">\u5f00\u59cb\u65e5\u671f\u662f\u6307\u7269\u4e1a\u9996\u6b21\u51fa\u79df\u7684\u65f6\u95f4\u3002<\/p><\/li><li data-start=\"3323\" data-end=\"3398\"><p data-start=\"3325\" data-end=\"3398\" class=\"translation-block\">\u79df\u91d1\u4e8f\u635f\u4e0d\u53ef\u7ed3\u8f6c\uff1b\u5b83\u4eec\u5c5e\u4e8e\u6c38\u4e45\u6027\u4e8f\u635f\u3002<\/p><\/li><li data-start=\"3399\" data-end=\"3472\"><p data-start=\"3401\" data-end=\"3472\">\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5de5\u4e1a\u5efa\u7b51\u514d\u7a0e\u989d\uff08IBA\uff09\u4ecd\u7136\u9002\u7528\u3002<\/p><\/li><\/ul><h3 data-start=\"3474\" data-end=\"3532\"><span style=\"text-decoration: underline;\">\u4e0d\u53ef\u6263\u9664\u7684\u521d\u59cb\u8d39\u7528\uff1a<\/span><\/h3><ul data-start=\"3533\" data-end=\"3726\"><li data-start=\"3533\" data-end=\"3571\"><p data-start=\"3535\" data-end=\"3571\">\u5e7f\u544a\u8d39<\/p><\/li><li data-start=\"3572\" data-end=\"3618\"><p data-start=\"3574\" data-end=\"3618\">\u521d\u59cb\u79df\u8d41\u534f\u8bae\u7684\u6cd5\u5f8b\u8d39\u7528<\/p><\/li><li data-start=\"3619\" data-end=\"3682\"><p data-start=\"3621\" data-end=\"3682\">\u4ea7\u4e1a\u7a0e\u53ca\u5730\u7a0e\uff08\u51fa\u79df\u524d\u7684\u8d39\u7528\uff09<\/p><\/li><li data-start=\"3683\" data-end=\"3726\"><p data-start=\"3685\" data-end=\"3726\">\u4ef2\u4ecb\u4f63\u91d1\uff08\u9996\u6b21\u79df\u6237)<\/p><\/li><\/ul><h3 data-start=\"3728\" data-end=\"3762\"><span style=\"text-decoration: underline;\">\u53ef\u6263\u9664\u7684\u7ecf\u5e38\u6027\u8d39\u7528\uff1a<\/span><\/h3><ul data-start=\"3763\" data-end=\"4127\"><li data-start=\"3763\" data-end=\"3791\"><p data-start=\"3765\" data-end=\"3791\">\u4ea7\u4e1a\u7a0e\u53ca\u5730\u7a0e<\/p><\/li><li data-start=\"3792\" data-end=\"3809\"><p data-start=\"3794\" data-end=\"3809\">\u8d37\u6b3e\u5229\u606f<\/p><\/li><li data-start=\"3810\" data-end=\"3836\"><p data-start=\"3812\" data-end=\"3836\">\u706b\u9669\u4fdd\u9669\u8d39<\/p><\/li><li data-start=\"3837\" data-end=\"3906\"><p data-start=\"3839\" data-end=\"3906\">\u76d1\u7ba1\u4e0e\u79df\u91d1\u6536\u53d6\u8d39\u7528\uff08\u5305\u62ec\u5f8b\u5e08\u8d39\uff09<\/p><\/li><li data-start=\"3907\" data-end=\"3978\"><p data-start=\"3909\" data-end=\"3978\">\u83b7\u53d6\u65b0\u79df\u6237\u6216\u66ff\u4ee3\u79df\u6237\u7684\u8d39\u7528\uff08\u4e0d\u5305\u62ec\u9996\u6b21\u79df\u6237\uff09<\/p><\/li><li data-start=\"3979\" data-end=\"4006\"><p data-start=\"3981\" data-end=\"4006\">\u666e\u901a\u7ef4\u4fee\u4e0e\u4fdd\u517b<\/p><\/li><li data-start=\"4007\" data-end=\"4093\"><p data-start=\"4009\" data-end=\"4093\">\u8d44\u4ea7\u66ff\u6362\u6210\u672c\uff08Replacement basis\uff0c\u4e0d\u5305\u62ec\u6539\u826f\u652f\u51fa\u6216\u8d2d\u7f6e\u652f\u51fa\uff09<\/p><\/li><li data-start=\"4094\" data-end=\"4127\"><p data-start=\"4096\" data-end=\"4127\">\u79df\u7ea6\u7eed\u7b7e\u8d39\u7528<\/p><\/li><\/ul><blockquote data-start=\"4129\" data-end=\"4255\"><p data-start=\"4131\" data-end=\"4255\" class=\"translation-block\">\u6ce8\u610f\uff1a \u5728\u7269\u4e1a\u51fa\u79df\u4e4b\u524d\u4ea7\u751f\u7684\u8d39\u7528\u4e0d\u53ef\u6263\u9664\uff0c\u4e14\u5fc5\u987b\u6309\u6bd4\u4f8b\u8fdb\u884c\u8c03\u6574\u3002<\/p><\/blockquote><h3 data-start=\"4257\" data-end=\"4306\"><strong>\u79df\u91d1\u6536\u5165\u4e0e\u9884\u6536\u79df\u91d1\uff1a<\/strong><\/h3><ul data-start=\"4307\" data-end=\"4612\"><li data-start=\"4307\" data-end=\"4399\"><p data-start=\"4309\" data-end=\"4399\" class=\"translation-block\">\u7b2c27(1)\u6761\uff1a\u79df\u91d1\u6536\u5165\u4ee5\u6536\u53d6\u65f6\u8ba1\u7a0e\u3002<\/p><\/li><li data-start=\"4400\" data-end=\"4477\"><p data-start=\"4402\" data-end=\"4477\" class=\"translation-block\">\u7b2c27(3)\u6761\uff1a\u9884\u6536\u79df\u91d1\u5728\u6536\u53d6\u5f53\u5e74\u987b\u7eb3\u7a0e\uff0c\u5373\u4f7f\u672a\u6765\u53ef\u80fd\u9000\u8fd8<\/p><\/li><li data-start=\"4478\" data-end=\"4612\"><p data-start=\"4480\" data-end=\"4612\" class=\"translation-block\">\u6848\u4f8b\uff1aEK Sdn Bhd v DGIR\uff0c\u9ad8\u5ead\u88c1\u51b310\u5e74\u671f\u79df\u91d1\u9884\u6536\u603b\u989d\u5fc5\u987b\u5728\u6536\u53d6\u5f53\u5e74\u7eb3\u7a0e\u3002<\/p><\/li><\/ul><hr data-start=\"4614\" data-end=\"4617\" \/><h2 data-start=\"4619\" data-end=\"4673\">3. \u623f\u5730\u4ea7\u4f5c\u4e3a\u5355\u4e00\u6765\u6e90<img decoding=\"async\" class=\"aligncenter wp-image-5817 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/\u4f60\u7684\u6bb5\u843d\u6587\u5b57__1_-removebg-preview-e1757401098303.png\" alt=\"\" width=\"367\" height=\"365\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/\u4f60\u7684\u6bb5\u843d\u6587\u5b57__1_-removebg-preview-e1757401098303.png 367w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/\u4f60\u7684\u6bb5\u843d\u6587\u5b57__1_-removebg-preview-e1757401098303-12x12.png 12w\" sizes=\"(max-width: 367px) 100vw, 367px\" \/><\/h2><p class=\"translation-block\">\u623f\u4e1c\u53ef\u4ee5\u5c06\u6240\u6709\u623f\u5730\u4ea7\u5f52\u4e3a\u5355\u4e00\u6536\u5165\u6765\u6e90\uff0c\u6839\u636e\u7b2c4(a)\u6761\u6216\u7b2c4(d)\u6761\uff0c\u4f46\u524d\u63d0\u662f\u6bcf\u4e00\u5904\u623f\u4ea7\u90fd\u5df2\u7ecf\u5f00\u59cb\u4ea7\u751f\u79df\u91d1\u6536\u5165\u3002<\/p><h3 data-start=\"4841\" data-end=\"4866\">\u89c4\u5219\uff1a<\/h3><ul data-start=\"4867\" data-end=\"5241\"><li data-start=\"4867\" data-end=\"4979\"><p data-start=\"4869\" data-end=\"4979\">\u82e5\u65b0\u7269\u4e1a\u5c1a\u672a\u51fa\u79df\uff0c\u5176\u8d39\u7528\u4e0d\u53ef\u62b5\u6263\u5176\u4ed6\u7269\u4e1a\u7684\u79df\u91d1\u6536\u5165\u3002<\/p><\/li><li data-start=\"4980\" data-end=\"5241\"><p data-start=\"4982\" data-end=\"5016\">\u4e00\u65e6\u51fa\u79df\u5f00\u59cb\uff1a<\/p><ul data-start=\"5019\" data-end=\"5241\"><li data-start=\"5019\" data-end=\"5152\"><p data-start=\"5021\" data-end=\"5152\" class=\"translation-block\">\u7b2c4(a)\uff1a \u65b0\u7269\u4e1a\u8d39\u7528\u5168\u5e74\u53ef\u6263\u9664\uff0c\u53ea\u8981\u5176\u4ed6\u7269\u4e1a\u5e74\u521d\u5df2\u4ea7\u751f\u79df\u91d1\u3002<\/p><\/li><li data-start=\"5155\" data-end=\"5241\"><p data-start=\"5157\" data-end=\"5241\" class=\"translation-block\">\u7b2c4(d)\uff1a \u8d39\u7528\u4ec5\u5728\u5b9e\u9645\u51fa\u79df\u540e\u624d\u53ef\u6263\u9664\u3002<\/p><\/li><\/ul><\/li><\/ul><h3 data-start=\"5243\" data-end=\"5275\"><span style=\"text-decoration: underline;\">\u6682\u505c\u51fa\u79df\u60c5\u51b5<\/span><\/h3><p data-start=\"5276\" data-end=\"5338\">\u82e5\u51fa\u79df\u6682\u65f6\u4e2d\u6b62\uff0c\u4f46\u7269\u4e1a\u4ecd\u5904\u4e8e\u53ef\u51fa\u79df\u72b6\u6001\uff0c\u76f8\u5173\u8d39\u7528\u4ecd\u53ef\u6263\u9664\uff1a<\/p><ul data-start=\"5339\" data-end=\"5497\"><li data-start=\"5339\" data-end=\"5365\"><p data-start=\"5341\" data-end=\"5365\">\u5efa\u7b51\u7ef4\u4fee\u6216\u7ffb\u65b0\u671f\u95f4<\/p><\/li><li data-start=\"5366\" data-end=\"5401\"><p data-start=\"5368\" data-end=\"5401\">\u79df\u6237\u9000\u79df\u540e2\u5e74\u5185\u4ecd\u672a\u627e\u5230\u65b0\u79df\u6237<\/p><\/li><li data-start=\"5402\" data-end=\"5443\"><p data-start=\"5404\" data-end=\"5443\">\u56e0\u6cd5\u9662\u7981\u4ee4\u6216\u5b98\u65b9\u9650\u5236<\/p><\/li><li data-start=\"5444\" data-end=\"5497\"><p data-start=\"5446\" data-end=\"5497\">\u5176\u4ed6\u4e0d\u53ef\u63a7\u60c5\u51b5<\/p><\/li><\/ul><p data-start=\"5499\" data-end=\"5582\">\u524d\u63d0\u662f\u8be5\u7269\u4e1a\u4fdd\u6301\u5728\u826f\u597d\u72b6\u6001\uff0c\u5e76\u5df2\u51c6\u5907\u597d\u51fa\u79df\u3002<\/p><h3 data-start=\"5584\" data-end=\"5626\"><span style=\"text-decoration: underline;\">\u9884\u6536\u79df\u91d1\u7684\u5904\u7406\uff08\u5f52\u7c7b\uff09<\/span><\/h3><ul data-start=\"5627\" data-end=\"5840\"><li data-start=\"5627\" data-end=\"5745\"><p data-start=\"5629\" data-end=\"5745\" class=\"translation-block\">\u7b2c 4(a) \u6761\uff1a\u5982\u679c\u9884\u6536\u79df\u91d1\u5728\u67d0\u5e74\u5ea6\u88ab\u5f81\u7a0e\uff0c\u5219\u5176\u540e\u76f8\u5173\u7684\u5f00\u9500\u53ef\u5728\u53d1\u751f\u7684\u5e74\u5ea6\u6263\u9664\u3002<\/p><\/li><li data-start=\"5746\" data-end=\"5840\"><p data-start=\"5748\" data-end=\"5840\" class=\"translation-block\">\u7b2c 4(d) \u6761\uff1a\u5f00\u9500\u5fc5\u987b\u4e0e\u9884\u6536\u79df\u91d1\u88ab\u5f81\u7a0e\u7684\u5e74\u5ea6\u76f8\u5339\u914d\u3002<\/p><\/li><\/ul><h3 data-start=\"5842\" data-end=\"5856\"><span style=\"text-decoration: underline;\">\u62bc\u91d1\u7684\u7a0e\u52a1\u5904\u7406<\/span><\/h3><ul data-start=\"5857\" data-end=\"6038\"><li data-start=\"5857\" data-end=\"5954\"><p data-start=\"5859\" data-end=\"5954\" class=\"translation-block\">\u6536\u5230\u62bc\u91d1\u65f6\uff1a\u4e0d\u7eb3\u7a0e\uff0c\u9664\u975e\u8f6c\u4e3a\u79df\u91d1\u6216\u88ab\u6ca1\u6536\u3002<\/p><\/li><li data-start=\"5955\" data-end=\"6038\"><p data-start=\"5957\" data-end=\"6038\" class=\"translation-block\">\u9000\u8fd8\u62bc\u91d1\u65f6\uff1a\u4e0d\u53ef\u6263\u9664\uff0c\u56e0\u4e3a\u5f53\u521d\u672a\u4f5c\u4e3a\u6536\u5165\u7eb3\u7a0e\u3002<\/p><\/li><\/ul><hr data-start=\"6040\" data-end=\"6043\" \/><h2 data-start=\"6045\" data-end=\"6095\">4. \u5229\u606f\u8d39\u7528\u9650\u5236<\/h2><p data-start=\"6097\" data-end=\"6391\" class=\"translation-block\">\u5982\u679c\u8d37\u6b3e\u662f\u4e3a\u4e1a\u52a1\u76ee\u7684\u800c\u53d6\u5f97\uff0c\u7528\u4e8e\u878d\u8d44\u51fa\u79df\u7684\u4e0d\u52a8\u4ea7\uff0c\u5219\u5229\u606f\u5f00\u9500\u5fc5\u987b\u6839\u636e\u7b2c 33(2) \u5c0f\u8282\u52a0\u4ee5\u9650\u5236\u3002\u4e3a\u878d\u8d44\u51fa\u79df\u7269\u4e1a\u800c\u4ea7\u751f\u7684\u8d37\u6b3e\u5229\u606f\u53ef\u4ee5\u62b5\u6263\u79df\u91d1\u6536\u5165\uff0c\u4f46\u4ec5\u9650\u4e8e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u6240\u5141\u8bb8\u7684\u8303\u56f4\u5185\u3002<\/p><hr data-start=\"6393\" data-end=\"6396\" \/><h2 data-start=\"6398\" data-end=\"6413\">\u5c0f\u7ed3<\/h2><p data-start=\"6415\" data-end=\"6681\" class=\"translation-block\">\u7406\u89e3 \u7b2c4(a)\u6761\u7684\u8425\u4e1a\u6536\u5165 \u4e0e \u7b2c4(d)\u6761\u7684\u6295\u8d44\u6536\u5165 \u7684\u533a\u522b\uff0c\u5bf9\u9a6c\u6765\u897f\u4e9a\u7684\u623f\u4e1c\u6765\u8bf4\u81f3\u5173\u91cd\u8981\u3002\u4e0d\u540c\u7684\u7a0e\u52a1\u5904\u7406\u65b9\u5f0f\u5c06\u5f71\u54cd\u60a8\u662f\u5426\u53ef\u4ee5\u7ed3\u8f6c\u79df\u91d1\u4e8f\u635f\u3001\u7533\u62a5\u8d44\u672c\u514d\u7a0e\u989d\uff08Capital Allowances\uff09\u3001\u6216\u6263\u9664\u7279\u5b9a\u5f00\u9500\u3002<\/p><p data-start=\"6683\" data-end=\"6932\">\u901a\u8fc7\u6839\u636e\u300a1967\u5e74\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u300b\u6b63\u786e\u5206\u7c7b\u79df\u91d1\u6536\u5165\uff0c\u623f\u4e1c\u4e0d\u4ec5\u80fd\u786e\u4fdd\u9075\u5b88\u7a0e\u52a1\u6cd5\u89c4\uff0c\u8fd8\u80fd\u6700\u5927\u5316\u7a0e\u52a1\u6548\u7387\u3002\u82e5\u79df\u8d41\u5b89\u6392\u8f83\u4e3a\u590d\u6742\uff0c\u5f3a\u70c8\u5efa\u8bae\u5bfb\u6c42\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\u7684\u534f\u52a9\u3002<\/p><hr data-start=\"6393\" data-end=\"6396\" \/><h2><strong><br \/>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2><p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p><p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p><p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p><p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p><p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you. <a href=\"https:\/\/ancgroup.biz\/cn\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Malaysia Rental Income Tax: Business Income vs Investment Income Explained Malaysia Rental Income Tax: Business Income vs Investment Income Explained Introduction Under the Malaysia Income Tax Act 1967, rental income is not always treated the same way. Depending on the level of services provided by a landlord, rental income may be taxed as either business [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5812,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Rental Income Tax: Business Income vs Investment Income Explained - ANC Group<\/title>\n<meta name=\"description\" content=\"Malaysia rental income tax explained: Business vs Investment income under ITA 1967, tax deductions, capital allowance and advance rental treatment\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/malaysia-rental-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Rental Income Tax: Business Income vs Investment Income Explained - 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