{"id":5958,"date":"2025-09-12T15:49:43","date_gmt":"2025-09-12T07:49:43","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=5958"},"modified":"2025-11-27T10:49:25","modified_gmt":"2025-11-27T02:49:25","slug":"commencement-of-business","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/commencement-of-business\/","title":{"rendered":"\u4e1a\u52a1\u5f00\u59cb\u4e0e\u9884\u8fd0\u8425\u652f\u51fa\uff1a\u53ef\u6263\u9664\u4e0e\u89c4\u5219"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5958\" class=\"elementor elementor-5958\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d8c52 e-flex e-con-boxed e-con e-parent\" data-id=\"e1d8c52\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9407802 e-con-full e-flex e-con e-child\" data-id=\"9407802\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-21cc2c1 e-con-full e-flex e-con e-child\" data-id=\"21cc2c1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3fbf971 e-flex e-con-boxed e-con e-child\" data-id=\"3fbf971\" 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-0464fa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0464fa3\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/Commencement%20of%20Business%20&#038;%20Business%20Expenditure\">\u4e1a\u52a1\u5f00\u59cb\u4e0e\u9884\u8fd0\u8425\u652f\u51fa\uff1a\u53ef\u6263\u9664\u4e0e\u89c4\u5219<\/a><\/h1>\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\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-9655735 e-flex e-con-boxed e-con e-parent\" data-id=\"9655735\" 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-9f19e58 elementor-widget elementor-widget-heading\" data-id=\"9f19e58\" 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\">\u4e1a\u52a1\u5f00\u59cb\u4e0e\u9884\u8fd0\u8425\u652f\u51fa\uff1a\u53ef\u6263\u9664\u4e0e\u89c4\u5219<\/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-d1c0ac8 e-flex e-con-boxed e-con e-parent\" data-id=\"d1c0ac8\" 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-323c429 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"323c429\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"553\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815.png\" class=\"attachment-full size-full wp-image-5970\" alt=\"\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815.png 827w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815-768x514.png 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815-18x12.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/>\t\t\t\t\t\t\t\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-62f49992 e-flex e-con-boxed e-con e-parent\" data-id=\"62f49992\" 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-1e96afdb elementor-widget elementor-widget-text-editor\" data-id=\"1e96afdb\" 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><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u4e1a\u52a1\u5f00\u59cb \u662f\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u4e2d\u7684\u5173\u952e\u6982\u5ff5\u3002\u5b83\u51b3\u5b9a\u4e86\u54ea\u4e9b\u8d39\u7528\u53ef\u4ee5\u6263\u9664\uff0c\u4ee5\u53ca\u516c\u53f8\u5728\u8fd0\u8425\u524d\u53d1\u751f\u7684\u652f\u51fa\u5982\u4f55\u5904\u7406\u3002<\/p>\n<h2><b>2.\u4e1a\u52a1\u5f00\u59cb\u4e0e\u5546\u4e1a\u652f\u51fa<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5f00\u4e1a\u524d\u7684\u8d39\u7528\u901a\u5e38 \u4e0d\u53ef\u6263\u9664\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b26\u5408\u6761\u4ef6\u7684\u8d44\u672c\u652f\u51fa\u53ef\u5728\u4e1a\u52a1\u5f00\u59cb\u540e\u4eab\u6709\u8d44\u672c\u6d25\u8d34\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u516c\u53f8\u6216\u6709\u9650\u8d23\u4efb\u5408\u4f19\uff08LLP\uff09\u9700\u8981\u9009\u62e9\u8d22\u653f\u5e74\u7ed3\u65e5\u3002<\/li>\n<\/ul>\n<h2><b><br>3. \u516c\u544a\u4ee4\u4e0b\u7684\u5408\u683c\u9884\u8fd0\u8425\u652f\u51fa<\/b><\/h2>\n<h3><b>\u516c\u53f8\u6ce8\u518c\u8d39\u7528\uff08\u6388\u6743\u8d44\u672c \u2264 RM2.5M\uff09<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u7684\u652f\u51fa\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u7ae0\u7a0b\u3001\u7ec4\u7ec7\u7ae0\u7a0b\u7684\u51c6\u5907\u4e0e\u5370\u5237\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u8d39\u3001\u5370\u82b1\u7a0e\u53ca\u6cd5\u5b9a\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u521d\u6b65\u5408\u540c\u4e0e\u76f8\u5173\u5370\u82b1\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u5238\u3001\u80a1\u7968\u8bc1\u4e66\u3001\u516c\u53f8\u5370\u7ae0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u627f\u9500\u4f63\u91d1\u3002<br><br><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f449.svg\" alt=\"\ud83d\udc49\"> \ud83d\udc49 \u89c6\u4e3a\u5728\u516c\u53f8\u4e1a\u52a1\u5f00\u59cb\u5e74\u5ea6\u53d1\u751f\u3002<\/span><\/p>\n<h2><b><br>4. \u6d77\u5916\u6295\u8d44\uff08\u9644\u8868 4B\uff09<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5408\u683c\u652f\u51fa\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u884c\u6027\u7814\u7a76\u4e0e\u5e02\u573a\u8c03\u67e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5916\u4ee3\u8868\u7684\u5dee\u65c5\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u5bbf\u4e0e\u81b3\u98df\uff08\u6bcf\u65e5\u6700\u9ad8 RM400\uff09\u3002<br><br><\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">\ud83d\udca1 \u672a\u4f7f\u7528\u7684\u652f\u51fa\u53ef\u65e0\u9650\u671f\u7ed3\u8f6c\uff0c\u76f4\u81f3\u5b8c\u5168\u7528\u5b8c\u3002<\/p><h2><b>5. \u4e1a\u52a1\u6765\u6e90\u4e0e\u8d39\u7528\u5206\u644a<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5404\u4e1a\u52a1\u6765\u6e90\u5206\u522b\u8ba1\u7b97\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6d25\u8d34\u4e0d\u53ef\u8de8\u6765\u6e90\u62b5\u6263\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u516c\u5171\u652f\u51fa\u987b\u6309 \u603b\u6536\u5165\u6cd5 \u5206\u644a\u3002<\/li>\n<\/ul>\n<p class=\"translation-block\">\ud83d\udcda \u6848\u4f8b: LHDN vs Daya Leasing \u2192 \u6cd5\u9662\u652f\u6301 LHDN \u91c7\u7528\u603b\u6536\u5165\u6cd5\u3002<\/p>\n<p class=\"translation-block\">\ud83d\udcda \u6848\u4f8b: River Estates vs DGIR \u2192 \u79cd\u690d\u4e0e\u4f10\u6728\u88ab\u89c6\u4e3a\u4e0d\u540c\u6765\u6e90\uff0c\u6d25\u8d34\u9700\u5206\u5f00\u3002<\/p>\n<h2><b><br>6. \u5176\u4ed6\u5408\u683c\u652f\u51fa<\/b><\/h2>\n<h3><span style=\"text-decoration: underline;\"><b><br>i. \u6279\u51c6\u57f9\u8bad\uff08\u5236\u9020\u4e1a\u516c\u53f8\uff09<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7b26\u5408\u6761\u4ef6\uff0c\u53ef\u4ee5\u4eab\u6709\u53cc\u500d\u6263\u9664\uff1a<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u5f00\u4e1a\u524d\u7684\u5458\u5de5\u57f9\u8bad\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u6240\u83b7\u5f97\u7684\u6280\u80fd\u662f\u6280\u672f\u6027\u6216\u76d1\u7763\u6027\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u662f MIDA \u6216\u8d22\u653f\u90e8\u6279\u51c6\u7684\u8bfe\u7a0b\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/274c.svg\" alt=\"\u274c\"> \u82e5\u5df2\u901a\u8fc7 HRDF \u7533\u8bf7\uff0c\u4e0d\u53ef\u91cd\u590d\u4eab\u6709\u3002<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b><br>ii. \u5458\u5de5\u62db\u8058\u8d39\u7528<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5f00\u4e1a\u524d\u4e00\u5e74\u5185\u53d1\u751f\u7684\u62db\u8058\u652f\u51fa\u53ef\u5728\u5f00\u4e1a\u65e5\u89c6\u4e3a\u53d1\u751f\u3002<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b><br>iii. \u7279\u8bb8\u7ecf\u8425\u8d39\u7528<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5f00\u4e1a\u524d\u652f\u4ed8\u7684 \u4e00\u6b21\u6027\u672c\u5730\u7279\u8bb8\u7ecf\u8425\u8d39 \u53ef\u6263\u9664\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u54c1\u724c\u987b\u5728 MDTCC \u6ce8\u518c\uff0c\u4e14 \u226570% \u7531\u5927\u9a6c\u4eba\u6301\u80a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u274c \u4e0d\u5305\u62ec\u7248\u7a0e\u6216\u5b9a\u671f\u4ed8\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h2><b><br>7.\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u5f00\u59cb\u65e5\u51b3\u5b9a\u652f\u51fa\u80fd\u5426\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u6ce8\u518c\u4e0e\u90e8\u5206\u9884\u8fd0\u8425\u652f\u51fa\u53ef\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5916\u6295\u8d44\u5728\u9644\u8868 4B \u4e0b\u6709\u7279\u522b\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5171\u8d39\u7528\u987b\u7528\u603b\u6536\u5165\u6cd5\u5206\u644a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u6279\u51c6\u57f9\u8bad\u3001\u62db\u8058\u548c\u7279\u8bb8\u7ecf\u8425\u8d39\u7528\u53ef\u4eab\u7a0e\u52a1\u4f18\u60e0\u3002<\/span><\/span><\/span>\n<p><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<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&nbsp;<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,&nbsp;<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and&nbsp;<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>\n<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>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<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>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.&nbsp;<a href=\"https:\/\/ancgroup.biz\/cn\/tax-services\/\">Contact us here<\/a>&nbsp;to 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Commencement of Business &amp; Business Expenditure 1.Introduction Commencement of business is a critical concept in Malaysian tax. It determines when expenses become deductible and how companies should treat pre-operational costs. 2.Commencement of Business &amp; Business Expenditure Pre-commencement expenses are generally not deductible. Qualifying Capital Expenditure (QCE) may be eligible for capital allowances once the business [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,16,42],"tags":[],"class_list":["post-5958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-income-tax","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commencement of Business &amp; Pre-Operational Expenditure - ANC Group<\/title>\n<meta name=\"description\" content=\"Understand commencement of business for tax purposes. Learn deductible pre-operational expenses, incorporation costs, and key business expenditure rules.\" \/>\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\/commencement-of-business\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commencement of Business &amp; Pre-Operational Expenditure - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Understand commencement of business for tax purposes. 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