{"id":6172,"date":"2025-11-19T15:35:26","date_gmt":"2025-11-19T07:35:26","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6172"},"modified":"2025-11-27T10:45:58","modified_gmt":"2025-11-27T02:45:58","slug":"malaysia-rnd-double-deduction","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-rnd-double-deduction\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u7814\u53d1\u53cc\u91cd\u6263\u9664\u4e0e\u5355\u91cd\u6263\u9664"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6174\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\" alt=\"Malaysia R&amp;D Double Deduction and Single Deduction\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a\u7814\u53d1\u53cc\u91cd\u6263\u9664\u662f\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b(ITA) \u4e0b\u63d0\u4f9b\u7684\u4e00\u9879\u7a0e\u52a1\u4f18\u60e0\uff0c\u65e8\u5728\u9f13\u52b1\u521b\u65b0\u3002\u5f00\u5c55\u7b26\u5408\u6761\u4ef6\u7684\u7814\u7a76\u4e0e\u5f00\u53d1\uff08R&amp;D\uff09\u6d3b\u52a8\u7684\u516c\u53f8\uff0c\u53ef\u4ee5\u5c31\u7ecf\u6279\u51c6\u7684\u652f\u51fa\u7533\u8bf7\u5355\u91cd\u6263\u9664\u6216\u53cc\u91cd\u6263\u9664\u3002\u8fd9\u4e9b\u4f18\u60e0\u65e2\u80fd\u51cf\u5c11\u5e94\u7a0e\u6536\u5165\uff0c\u53c8\u80fd\u4fc3\u8fdb\u79d1\u5b66\u548c\u6280\u672f\u7684\u53d1\u5c55\u3002<\/p>\n<h2><b>\u7814\u53d1\u6263\u9664\u7684\u7c7b\u578b<\/b><\/h2>\n<h4><span style=\"text-decoration: underline;\"><b>\u5355\u500d\u6263\u9664 \u2013 ITA \u7b2c34(7)\u6761<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9002\u7528\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u7814\u53d1\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u6536\u5165\u652f\u51fa\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u65e0\u9700\u4e8b\u5148\u6279\u51c6\uff0c\u4f46\u5fc5\u987b\u5355\u72ec\u4fdd\u5b58\u8bb0\u5f55\u3002<\/li>\n<\/ul>\n<h4><span style=\"text-decoration: underline;\"><b>\u53cc\u500d\u6263\u9664 \u2013 ITA \u7b2c34A\u6761<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9002\u7528\u4e8e\u83b7\u6279\u51c6\u7684\u5185\u90e8\u7814\u53d1\u6d3b\u52a8\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e0d\u5305\u62ec\u8d44\u672c\u652f\u51fa\uff0c\u4f8b\u5982\u5efa\u7b51\u7269\u3001\u571f\u5730\u53ca\u673a\u5668\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5148\u950b\u5730\u4f4d\u516c\u53f8\uff08Pioneer Company\uff09\u4e0d\u53ef\u7533\u8bf7\u6b64\u6761\u6b3e\u4e0b\u7684\u53cc\u500d\u6263\u9664\u3002<\/li>\n<\/ul>\n<h4><span style=\"text-decoration: underline;\"><b>\u53cc\u500d\u6263\u9664 \u2013 ITA \u7b2c34B\u6761<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u5411\u83b7\u6279\u7814\u7a76\u673a\u6784\u6350\u8d60\u73b0\u91d1<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u5411\u83b7\u6279\u51c6\u7684\u7814\u7a76\u673a\u6784\u6216\u516c\u53f8\u652f\u4ed8\u670d\u52a1\u8d39\u7528<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">\u5411\u7814\u53d1\u516c\u53f8\u6216\u5408\u7ea6\u7814\u53d1\u516c\u53f8\u652f\u4ed8\u670d\u52a1\u8d39\u7528<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e0d\u5305\u62ec\u8d44\u672c\u652f\u51fa\u3002<\/li>\n<\/ul>\n<h2><b>\u7b26\u5408\u8d44\u683c\u7684 R&amp;D \u652f\u51fa<\/b><\/h2>\n<h4><b>1. \u539f\u6750\u6599<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7528\u4e8e\u7814\u53d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6392\u9664\u56fa\u5b9a\u8d44\u4ea7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a21\u5177\/\u5de5\u5177\u5bff\u547d\u5c11\u4e8e1\u5e74\u53ef\u7533\u62a5<\/span><\/li>\n<\/ul>\n<h4><b>2. \u4eba\u529b\u6210\u672c<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4ec5\u9650\u76f4\u63a5\u53c2\u4e0e\u7814\u53d1\u7684\u57fa\u672c\u85aa\u8d44<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u5206\u644a\u517c\u804c\u7814\u53d1\u4eba\u5458\u7684\u85aa\u8d44<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EPF\u3001SOCSO\u3001\u5956\u91d1\u53ca\u533b\u7597\u8d39\u7528\u4e0d\u53ef\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h4><b>3.\u6280\u672f\u670d\u52a1<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u987e\u95ee\u8d39\u3001\u68c0\u6d4b\u3001\u6570\u636e\u5206\u6790\u7b49<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6d77\u5916\u652f\u4ed8 &gt;30% \u4e0d\u5f97\u7533\u62a5\u53cc\u500d\u6263\u9664\uff0c\u4f46\u53ef\u4f5c\u4e3a\u5355\u500d\u6263\u9664\u3002<\/li>\n<\/ul>\n<h4><b>4. \u5dee\u65c5\u8d39<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7814\u53d1\u5458\u5de5\u51fa\u5dee\u6216\u53c2\u5c55<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6bcf\u65e5\u6d25\u8d34\u4e0a\u9650 RM400<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u7814\u53d1\u76f4\u63a5\u76f8\u5173\u7684\u8bfe\u7a0b\/\u7814\u8ba8\u4f1a\u8d39\u7528\u53ef\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h4><b>5. \u8fd0\u8f93\u8d39<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd0\u9001\u7814\u53d1\u539f\u6599\u53ef\u7533\u62a5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u6309\u6570\u91cf\u5206\u644a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd0\u8f93\u56fa\u5b9a\u8d44\u4ea7\u6216\u884c\u653f\u90ae\u8d39\u4e0d\u53ef\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h4><b>6. \u7ef4\u4fee\u8d39<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7528\u4e8e\u7814\u53d1\u7684\u8f66\u8f86\u3001\u8bbe\u5907\u53ca\u5efa\u7b51\u7ef4\u4fee<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6539\u826f\u53ca\u975e\u7814\u53d1\u7528\u9014\u4e0d\u53ef\u7533\u62a5<\/span><\/li>\n<\/ul>\n<h4><b>7. \u79df\u91d1<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7814\u53d1\u7528\u9014\u7684\u8f66\u8f86\u3001\u8bbe\u5907\u53ca\u5efa\u7b51<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u6309\u4f7f\u7528\u6bd4\u4f8b\u5206\u644a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u884c\u653f\/\u751f\u4ea7\u7528\u9014\u7684\u79df\u91d1\u4e0d\u53ef\u7533\u62a5<\/span><\/li>\n<\/ul>\n<h4><b>8. \u5176\u4ed6\u652f\u51fa<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c34\u7535\u3001\u5feb\u9012\u3001\u6587\u5177\u3001\u5b9e\u9a8c\u5ba4\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e66\u7c4d\u3001\u6742\u5fd7\u3001\u4fdd\u9669\u53ca\u7a0e\u6536\u4e0d\u53ef\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h2><b>\u7a0e\u52a1\u5904\u7406<\/b><\/h2>\n<p class=\"translation-block\">\u6839\u636e LHDN \u516c\u5e03\u7684 Public Ruling 10\/2021\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u82e5\u8d44\u672c\u5316\u5165\u8d44\u4ea7\u8d1f\u503a\u8868 \u2192 \u53ef\u5728\u7a0e\u52a1\u8ba1\u7b97\u4e2d\u76f4\u63a5\u53cc\u500d\u6263\u9664\u3002<\/li>\n<li aria-level=\"1\">\u5982\u679c\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u8d44\u672c\u5316 \u2192 \u5728\u7eb3\u7a0e\u8ba1\u7b97\u4e2d\u53ef\u6263\u9664\u5408\u683c\u652f\u51fa\u7684\u4e24\u500d\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5148\u950b\u516c\u53f8\u4ec5\u53ef\u7533\u62a5\u76f4\u63a5\u7684\u6536\u5165\u652f\u51fa\uff08ITA \u7b2c34A(4)\u6761\uff09\u3002<\/li>\n<\/ul>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5355\u500d\u6263\u9664 \u2192 ITA \u7b2c34(7)\u6761\uff0c\u6536\u5165\u652f\u51fa\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u53cc\u500d\u6263\u9664 \u2192 ITA \u7b2c34A\uff08\u5185\u90e8\u7814\u53d1\uff0c\u987b\u6279\u51c6\uff09\u3001\u7b2c34B\uff08\u6350\u732e\/\u670d\u52a1\u652f\u4ed8\uff09\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e0d\u5305\u62ec\u8d44\u672c\u652f\u51fa\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u59a5\u5584\u4fdd\u5b58\u5355\u72ec\u8d26\u76ee\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5916\u7814\u53d1\u652f\u51fa\u4e0a\u965030%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5148\u950b\u516c\u53f8\u6709\u9650\u5236\u3002<\/span><\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p><b>Q1: \u5355\u500d\u6263\u9664\u548c\u53cc\u500d\u6263\u9664\u7684\u4e3b\u8981\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u5355\u500d\u6263\u9664\u9002\u7528\u4e8e\u65e0\u9700\u6279\u51c6\u7684\u6536\u5165\u652f\u51fa\uff1b\u53cc\u500d\u6263\u9664\u9700\u6279\u51c6\uff0c\u5e76\u63d0\u4f9b\u66f4\u9ad8\u7684\u7a0e\u52a1\u4f18\u60e0\u3002<\/span><\/p>\n<p><b>Q2: \u5148\u950b\u516c\u53f8\u662f\u5426\u53ef\u7533\u62a5\u53cc\u500d\u6263\u9664\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4e0d\u53ef\u4ee5\u3002\u5148\u950b\u516c\u53f8\u4ec5\u80fd\u6839\u636e ITA \u7b2c34A(4) \u7533\u62a5\u76f4\u63a5\u6536\u5165\u652f\u51fa\u3002<\/span><\/p>\n<p><b>Q3: \u8d44\u672c\u652f\u51fa\u662f\u5426\u7b26\u5408\u8d44\u683c\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4e0d\u7b26\u5408\u3002\u571f\u5730\u3001\u5efa\u7b51\u7269\u3001\u673a\u5668\u53ca\u6c38\u4e45\u6027\u7ed3\u6784\u5747\u4e0d\u7b26\u5408\u6761\u4ef6\u3002<\/span><\/p>\n<p><b>Q4: \u6d77\u5916\u7814\u53d1\u670d\u52a1\u662f\u5426\u53ef\u7b26\u5408\u53cc\u500d\u6263\u9664\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4ec5\u5728\u603b\u7814\u53d1\u6210\u672c \u226430% \u7684\u60c5\u51b5\u4e0b\u7b26\u5408\uff0c\u5426\u5219\u4ec5\u80fd\u7533\u62a5\u5355\u500d\u6263\u9664\u3002<\/span><\/p>\n<p><b>Q5: \u516c\u53f8\u9700\u4fdd\u5b58\u4ec0\u4e48\u8bb0\u5f55\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u5fc5\u987b\u4e3a\u6bcf\u4e2a\u7814\u53d1\u6d3b\u52a8\u5355\u72ec\u5efa\u7acb\u8d26\u76ee\uff0c\u65e0\u8bba\u662f\u5426\u83b7\u6279\u51c6\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u66f4\u591a\u8be6\u60c5\uff0c\u8bf7\u53c2\u9605\u4ee5\u4e0b\u94fe\u63a5\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_10_2021.pdf\">LHDN \u2013 R&amp;D Public Ruling 10\/2021<\/a><\/li>\n<li><a href=\"https:\/\/www.mof.gov.my\/ms\/\">MOF Malaysia \u2013 Tax Incentives<\/a><\/li>\n<\/ul>\n<hr \/>\n<p>&nbsp;<\/p>\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\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/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.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia R&amp;D double deduction is a tax incentive provided under the Income Tax Act 1967 (ITA) to encourage innovation. Companies conducting qualifying research and development (R&amp;D) activities may claim either a single deduction or a double deduction for approved expenditures. These incentives reduce taxable income while supporting scientific and technological growth. Types of R&amp;D [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia R&amp;D Double Deduction and Single Deduction - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Malaysia R&amp;D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax 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-rnd-double-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia R&amp;D Double Deduction and Single Deduction - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn Malaysia R&amp;D double deduction and single deduction under Income Tax Act 1967. 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