{"id":6349,"date":"2025-11-20T10:23:49","date_gmt":"2025-11-20T02:23:49","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6349"},"modified":"2025-11-27T09:55:58","modified_gmt":"2025-11-27T01:55:58","slug":"labuan-business-activity-tax-act-explained","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/labuan-business-activity-tax-act-explained\/","title":{"rendered":"\u7eb3\u95fd(Labuan) \u5546\u4e1a\u6d3b\u52a8\u7a0e\u6cd5\u6848\u8be6\u89e3"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-6351 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-scaled.jpg\" alt=\"Labuan Business Activity Tax Act \" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/aerial-view-sandy-beach-with-tourists-swimming-beautiful-clear-sea-water-sumilon-island-beach-landing-near-oslob-cebu-philippines-boost-up-color-processing-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/p>\n<h3><b>\u7b80\u4ecb<\/b><\/h3>\n<p class=\"translation-block\">\u300aLabuan \u5546\u4e1a\u6d3b\u52a8\u7a0e\u6cd5\u6848\u300b(LBATA) \u662f\u9a6c\u6765\u897f\u4e9a\u4e00\u9879\u5173\u952e\u7684\u7a0e\u52a1\u6cd5\u89c4\uff0c\u4e13\u95e8\u7ba1\u8f96 Labuan \u5b9e\u4f53\u3002\u6839\u636e\u8be5\u6cd5\u6848\uff0c\u51e1\u4ece\u4e8b Labuan \u5546\u4e1a\u6d3b\u52a8\u7684\u5b9e\u4f53\uff0c\u987b\u4f9d\u636e LBATA \u7eb3\u7a0e\uff1b\u800c\u672a\u6db5\u76d6\u5728\u5185\u7684\u5b9e\u4f53\uff0c\u5219\u9700\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7eb3\u7a0e\u3002<\/p>\n<h3><b>\u4ec0\u4e48\u662f \u7eb3\u95fd \uff08Labuan\uff09 \u5546\u4e1a\u6d3b\u52a8\uff1f<\/b><\/h3>\n<p class=\"translation-block\">Labuan \u5546\u4e1a\u6d3b\u52a8\u662f\u6307\u5728 Labuan \u5185\u90e8\u3001\u4ece Labuan \u51fa\u53d1\u6216\u901a\u8fc7 Labuan \u8fdb\u884c\u7684\u8d38\u6613\u6216\u975e\u8d38\u6613\u6d3b\u52a8\uff0c\u4f46\u4e0d\u5305\u62ec\u4efb\u4f55\u5728\u9a6c\u6765\u897f\u4e9a\u6cd5\u5f8b\u4e0b\u5c5e\u8fdd\u6cd5\u7684\u6d3b\u52a8\u3002<\/p>\n<h3><b>Labuan \u8d38\u6613\u4e0e\u975e\u8d38\u6613\u6d3b\u52a8\u5bf9\u6bd4<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>\u5206\u7c7b<\/b><\/td>\n<td><b>\u6d3b\u52a8\u793a\u4f8b<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Labuan \u8d38\u6613<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u94f6\u884c\u4e1a\u3001\u4fdd\u9669\u4e1a\u3001\u8d38\u6613\u3001\u7ba1\u7406\u3001\u8bb8\u53ef\u3001\u822a\u8fd0\u4e1a\u52a1\u6216\u7c7b\u4f3c\u670d\u52a1<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Labuan \u975e\u8d38\u6613<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u6301\u6709\u8bc1\u5238\u3001\u80a1\u7968\u3001\u80a1\u4efd\u3001\u8d37\u6b3e\u3001\u5b58\u6b3e\u6216\u8d44\u4ea7\uff08\u4ec5\u4e3a\u81ea\u8eab\u5229\u76ca\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>\u5b9e\u8d28\u8981\u6c42<\/b><\/h3>\n<p class=\"translation-block\">\u82e5\u5b9e\u4f53\u8981\u53d7 LBATA \u7ba1\u8f96\uff0c\u5fc5\u987b\u4ece\u4e8b 2018\u5e74\u5b9e\u8d28\u8981\u6c42\u6cd5\u4ee4 [PU(A) 392\/2018] \u6240\u5217\u7684\u4e1a\u52a1\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labuan \u4fdd\u9669\u4eba\u3001\u518d\u4fdd\u9669\u4eba\u3001\u4f0a\u65af\u5170\u4fdd\u9669\/\u518d\u4f0a\u65af\u5170\u4fdd\u9669\u516c\u53f8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labuan \u94f6\u884c\u3001\u6295\u8d44\u94f6\u884c\u3001\u4f0a\u65af\u5170\u94f6\u884c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labuan \u79df\u8d41\u6216\u4f0a\u65af\u5170\u79df\u8d41<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labuan \u4fe1\u6258\u516c\u53f8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labuan \u56fd\u9645\u5927\u5b97\u5546\u54c1\u8d38\u6613\u516c\u53f8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labuan \u57fa\u91d1\u7ecf\u7406\u3001\u7ba1\u7406\u4eba\u6216\u8bc1\u5238\u6301\u724c\u4eba<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u80a1\u516c\u53f8\uff08\u7eaf\u80a1\u6743\u6216\u975e\u7eaf\u80a1\u6743\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u5982\u884c\u653f\u3001\u85aa\u8d44\u3001\u6cd5\u5f8b\u6216\u4f1a\u8ba1\u7b49\u670d\u52a1<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">\u82e5\u5b9e\u4f53\u4ece\u4e8b\u7684\u6d3b\u52a8 \u4e0d\u5728\u6b64\u6e05\u5355\u5185\uff0c\u5c06\u9002\u7528\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\uff0c\u800c\u975e LBATA\u3002<\/p>\n<h3><b>\u5173\u952e\u8981\u70b9<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u300aLabuan \u5546\u4e1a\u6d3b\u52a8\u7a0e\u6cd5\u6848\u300b\u7ba1\u8f96\u8d38\u6613\u4e0e\u975e\u8d38\u6613\u6d3b\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ea\u6709\u5f00\u5c55\u5b9e\u8d28\u8981\u6c42\u6e05\u5355\u5185\u4e1a\u52a1\u7684\u5b9e\u4f53\uff0c\u624d\u7b26\u5408 LBATA\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5176\u4ed6\u5b9e\u4f53\u5219\u9700\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7eb3\u7a0e\u3002<\/li>\n<\/ul>\n<h3><b>\u5e38\u89c1\u95ee\u9898<\/b><\/h3>\n<p><b>Q1\uff1aLBATA \u4e0b\u7684\u7a0e\u7387\u662f\u591a\u5c11\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A: LBATA allows qualifying entities to be taxed at a preferential rate compared to the standard corporate income tax.<\/span><\/p>\n<p><b>Q2\uff1aLabuan \u5b9e\u4f53\u53ef\u4ee5\u4f7f\u7528\u9a6c\u5e01\u4ea4\u6613\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u7b54\uff1a\u53ef\u4ee5\u3002Labuan \u5b9e\u4f53\u53ef\u4f7f\u7528\u5305\u62ec\u9a6c\u6765\u897f\u4e9a\u4ee4\u5409\u5728\u5185\u7684\u4efb\u4f55\u8d27\u5e01\u8fdb\u884c\u4ea4\u6613\uff0c\u5e76\u4e0e\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\u8fdb\u884c\u4ea4\u6613\u3002<\/span><\/p>\n<p><b>Q3\uff1a\u5982\u679c\u6211\u7684\u4e1a\u52a1\u4e0d\u5728\u5b9e\u8d28\u8981\u6c42\u6e05\u5355\u5185\u4f1a\u600e\u6837\uff1f<\/b><b><br \/>\n<\/b> \u7b54\uff1a\u8be5\u5b9e\u4f53\u5c06\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7eb3\u7a0e\uff0c\u800c\u4e0d\u662f LBATA\u3002<\/p>\n<p>&nbsp;<\/p>\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\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 The Labuan Business Activity Tax Act (LBATA) is a key tax legislation in Malaysia that governs Labuan entities. Under this Act, entities carrying out Labuan business activities are taxed according to LBATA, while those outside its scope fall under the Income Tax Act 1967. What is a Labuan Business Activity? A Labuan business activity [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6351,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6349","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>Labuan Business Activity Tax Act Explained - ANC Group<\/title>\n<meta name=\"description\" content=\"Understand the Labuan Business Activity Tax Act, its scope, and how trading vs non-trading activities are taxed under Malaysia\u2019s law.\" \/>\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\/labuan-business-activity-tax-act-explained\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Labuan Business Activity Tax Act Explained - 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