{"id":6245,"date":"2025-11-20T09:50:47","date_gmt":"2025-11-20T01:50:47","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6245"},"modified":"2025-11-27T10:18:59","modified_gmt":"2025-11-27T02:18:59","slug":"malaysia-rd-incentives-iba-and-capital-allowances","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-rd-incentives-iba-and-capital-allowances\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u7814\u53d1\u6fc0\u52b1\uff1a\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34\u4e0e\u8d44\u672c\u6d25\u8d34"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6253\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-scaled.jpg\" alt=\"Malaysia R&amp;D Incentives\" width=\"2560\" height=\"1463\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-768x439.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-1536x878.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-2048x1170.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-businessman-analyzing-data-holding-magnifying-glass-generated-by-ai-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a\u7814\u53d1\u6fc0\u52b1 \u65e8\u5728\u9f13\u52b1\u4f01\u4e1a\u6295\u5165\u7814\u7a76\u4e0e\u5f00\u53d1\u6d3b\u52a8\u3002\u5728\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u4e0b\uff0c\u4f01\u4e1a\u53ef\u901a\u8fc7\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34 (IBA) \u4e0e\u8d44\u672c\u6d25\u8d34 (CA) \u6765\u6263\u9664\u5408\u683c\u7684\u7814\u53d1\u652f\u51fa\u3002\u8fd9\u4e9b\u6fc0\u52b1\u4e0d\u4ec5\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6536\u5165\uff0c\u4e5f\u63a8\u52a8\u521b\u65b0\u4e0e\u6210\u957f\u3002<\/p>\n<h2><b>\u9a6c\u6765\u897f\u4e9a\u7684\u7814\u53d1\u6fc0\u52b1\u7c7b\u578b<\/b><\/h2>\n<h4><b>\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34 (IBA)<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u7528\u4e8e\u7814\u53d1\u7684\u5efa\u7b51\u5efa\u9020\u6216\u8d2d\u4e70\u6240\u4ea7\u751f\u7684\u8d44\u672c\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5305\u62ec\u5bf9\u79df\u8d41\u573a\u6240\u7684\u6539\u9020\u6216\u7ffb\u65b0\u4ee5\u8fdb\u884c\u7814\u53d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u7b26\u5408\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u4e0b\u7684\u5efa\u7b51\u652f\u51fa\u8d44\u683c\u3002<\/span><\/li>\n<\/ul>\n<h4><b>\u8d44\u672c\u6d25\u8d34 (CA)<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u6279\u51c6\u7684\u7814\u53d1\u6d3b\u52a8\u6240\u4f7f\u7528\u7684\u673a\u5668\u4e0e\u8bbe\u5907\u7684\u8d44\u672c\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u652f\u51fa\u5fc5\u987b\u76f4\u63a5\u7528\u4e8e\u7814\u53d1\u76f8\u5173\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e ITA \u7b2c34A\u6761\u6b3e\uff0c\u9700\u83b7\u5f97\u8d22\u653f\u90e8\u957f\u7684\u6279\u51c6\u3002<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><b>\u8d44\u683c\u4e0e\u6761\u4ef6<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7814\u53d1\u6d3b\u52a8\u5fc5\u987b\u7b26\u5408\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c2\u6761\u7684\u5b9a\u4e49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u51fa\u5fc5\u987b\u76f4\u63a5\u4e0e\u7814\u53d1\u76f8\u5173\uff0c\u4e0d\u5305\u62ec\u4e00\u822c\u8fd0\u8425\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u53ca\u6c38\u4e45\u6027\u5efa\u7b51\u7269\u7b49\u8d44\u672c\u6027\u652f\u51fa\u4e0d\u7b26\u5408\u8d44\u683c\u3002<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><span style=\"text-decoration: underline;\">\u9a6c\u6765\u897f\u4e9a\u7814\u53d1\u7a0e\u52a1\u4f18\u60e0\uff1a\u5de5\u4e1a\u5927\u697c\u6d25\u8d34 (IBA) vs \u8d44\u672c\u6d25\u8d34 (CA)<\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>\u5206\u7c7b<\/th>\n<th>\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34 (IBA)<\/th>\n<th>\u8d44\u672c\u6d25\u8d34 (CA)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u8303\u56f4<\/strong><\/td>\n<td>\u7528\u4e8e\u7814\u53d1\u76ee\u7684\u7684\u5927\u697c<\/td>\n<td>\u7528\u4e8e\u7814\u53d1\u7684\u673a\u5668\u4e0e\u8bbe\u5907<\/td>\n<\/tr>\n<tr>\n<td><strong>\u652f\u51fa<\/strong><\/td>\n<td>\u2022 \u5efa\u9020\/\u8d2d\u4e70\u7814\u53d1\u5927<br \/>\n\u2022 \u79df\u8d41\u573a\u6240\u7684\u6539\u9020\/\u88c5\u4fee\u7528\u4e8e\u7814\u53d1<\/td>\n<td>\u2022 \u8d2d\u4e70\u7528\u4e8e\u7814\u53d1\u7684\u673a\u5668\/\u8bbe\u5907<br \/>\n\u2022 \u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c34A\u6761\u83b7\u90e8\u957f\u6279\u51c6\u7684\u8d44\u672c\u652f\u51fa<\/td>\n<\/tr>\n<tr>\n<td><strong>\u662f\u5426\u9700\u8981\u6279\u51c6<\/strong><\/td>\n<td>\u65e0\u9700\u4e8b\u5148\u6279\u51c6\uff0c\u53ea\u8981\u662f\u5408\u683c\u652f\u51fa<\/td>\n<td>\u5fc5\u987b\u83b7\u5f97\u90e8\u957f\u6279\u51c6\uff08\u7b2c34A\u6761\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u6263\u9664\u7c7b\u578b<\/strong><\/td>\n<td>\u5de5\u4e1a\u5927\u697c\u6d25\u8d34<br \/>\n(\u9010\u5e74\u6263\u9664\uff0c\u76f4\u5230\u6210\u672c\u644a\u9500\u5b8c\u6bd5\uff09<\/td>\n<td>\u8d44\u672c\u6d25\u8d34<br \/>\n(\u521d\u59cb\u6d25\u8d34 + \u5e74\u5ea6\u6d25\u8d34\uff09<\/td>\n<\/tr>\n<tr>\n<td><strong>\u6392\u9664\u9879<\/strong><\/td>\n<td>\u975e\u76f4\u63a5\u7528\u4e8e\u7814\u53d1\u7684\u5927\u697c<\/td>\n<td>\u4e0e\u7814\u53d1\u65e0\u5173\u7684\u673a\u5668\u3001\u4e2a\u4eba\u6216\u884c\u653f\u7528\u9014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a\u7814\u53d1\u6fc0\u52b1\u5305\u62ec IBA \u4e0e CA\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IBA \u9002\u7528\u4e8e\u7814\u53d1\u76f8\u5173\u7684\u5efa\u7b51\u6216\u7ffb\u65b0\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CA \u9002\u7528\u4e8e\u76f4\u63a5\u7528\u4e8e\u7814\u53d1\u7684\u673a\u5668\u4e0e\u8bbe\u5907\uff0c\u5e76\u9700\u90e8\u957f\u6279\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6fc0\u52b1\u5e2e\u52a9\u4f01\u4e1a\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6536\u5165\uff0c\u63a8\u52a8\u521b\u65b0\u3002<\/span><\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p><b>Q1: IBA \u4e0e CA \u7684\u4e3b\u8981\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A1: IBA \u9002\u7528\u4e8e\u7814\u53d1\u5efa\u7b51\uff0cCA \u9002\u7528\u4e8e\u7814\u53d1\u8bbe\u5907\u4e0e\u673a\u5668\u3002<\/span><\/p>\n<p><b>Q2: \u79df\u8d41\u573a\u6240\u662f\u5426\u53ef\u4ee5\u7533\u8bf7 IBA\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A2: \u53ef\u4ee5\uff0c\u53ea\u8981\u8d44\u672c\u652f\u51fa\u7528\u4e8e\u7814\u53d1\u76f8\u5173\u7684\u7ffb\u65b0\u6216\u6539\u9020\u3002<\/span><\/p>\n<p><b>Q3: \u6240\u6709\u7814\u53d1\u652f\u51fa\u90fd\u80fd\u7533\u8bf7 CA \u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4e0d\u884c\u3002\u53ea\u6709\u76f4\u63a5\u7528\u4e8e\u7814\u53d1\u7684\u8bbe\u5907\u4e0e\u673a\u5668\u652f\u51fa\u624d\u7b26\u5408\u8d44\u683c\uff0c\u5e76\u9700\u90e8\u957f\u6279\u51c6\u3002<\/span><\/p>\n<p><b>Q4: \u571f\u5730\u548c\u6c38\u4e45\u6027\u5efa\u7b51\u80fd\u5426\u7533\u8bf7\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4e0d\u80fd\u3002\u571f\u5730\u4e0e\u6c38\u4e45\u6027\u5efa\u7b51\u4e0d\u7b26\u5408 IBA \u4e0e CA \u7684\u6761\u4ef6\u3002<\/span><\/p>\n<p><b>Q5: \u4f01\u4e1a\u5982\u4f55\u7533\u8bf7\u8fd9\u4e9b\u6fc0\u52b1\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4f01\u4e1a\u9700\u4fdd\u5b58\u8be6\u7ec6\u7684\u7814\u53d1\u652f\u51fa\u8bb0\u5f55\uff0c\u5e76\u9075\u5b88\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u3002\u7533\u8bf7 CA \u65f6\u9700\u90e8\u957f\u6279\u51c6\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\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>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia R&amp;D incentives are designed to encourage companies to invest in research and development activities. Under the Income Tax Act 1967, businesses can benefit from Industrial Building Allowance (IBA) and Capital Allowances (CA) for qualifying R&amp;D expenditure. These incentives reduce taxable income while supporting innovation and growth. Types of R&amp;D Incentives in Malaysia Industrial [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6245","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 Incentives: IBA and Capital Allowances - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn about Malaysia R&amp;D incentives under the Income Tax Act 1967, including Industrial Building Allowance (IBA) and Capital Allowances (CA).\" \/>\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-rd-incentives-iba-and-capital-allowances\/\" \/>\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 Incentives: IBA and Capital Allowances - 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