{"id":6401,"date":"2025-11-20T10:35:59","date_gmt":"2025-11-20T02:35:59","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6401"},"modified":"2025-11-27T09:54:11","modified_gmt":"2025-11-27T01:54:11","slug":"malaysia-income-tax-lease-vs-hire-purchase","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-income-tax-lease-vs-hire-purchase\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\uff1a\u79df\u8d41 vs \u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u7684\u4e3b\u8981\u533a\u522b"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6402\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-scaled.jpg\" alt=\"Malaysia Income Tax Lease vs Hire Purchase\" width=\"2560\" height=\"1709\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-768x513.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-2048x1367.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessmen-analyzing-business-plan-tablet-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h1>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u6839\u636e\u300a\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c36(1)\u6761\uff0c\u603b\u7a0e\u6536\u5c40\u5c40\u957f\uff08DGIR\uff09\u6709\u6743\u9488\u5bf9\u67d0\u4e9b\u7c7b\u578b\u7684\u8425\u4e1a\u6536\u5165\u5b9e\u65bd\u7279\u522b\u7a0e\u52a1\u5904\u7406\u3002\u8fd9\u4e9b\u4ea4\u6613\u5305\u62ec \u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u3001\u5206\u671f\u507f\u8fd8\u503a\u52a1\u53ca\u79df\u8d41\u4ea4\u6613\u3002\u4e3a\u7edf\u4e00\u548c\u89c4\u8303\uff0cDGIR \u4e8e 1986 \u5e74\u53d1\u5e03\u4e86 \u300a\u6240\u5f97\u7a0e\u79df\u8d41\u6761\u4f8b\u300b\uff08ITLR 1986\uff09\uff0c\u8be5\u6761\u4f8b\u4ec5\u9002\u7528\u4e8e\u52a8\u4ea7\u79df\u8d41\u4ea4\u6613\u3002\u672c\u6587\u5c06\u89e3\u91ca\u76f8\u5173\u89c4\u5b9a\uff0c\u5e76\u6bd4\u8f83 \u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u4e0b\u7684\u79df\u8d41\u4e0e\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u3002<\/p>\n<h2><b>\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u4e0b\u7684\u79df\u8d41\u5b9a\u4e49<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">ITA \u7b2c2\u6761\uff1a\u79df\u8d41\u5305\u62ec\u201c\u8f6c\u79df\u3001\u4e09\u5e74\u6216\u4ee5\u4e0b\u7684\u79df\u8d41\uff0c\u4ee5\u53ca\u4efb\u4f55\u79df\u8d41\u6216\u8f6c\u79df\u534f\u8bae\u201d\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">ITLR 1986 \u7b2c4\u6761\uff1a\u79df\u8d41\u6307\u201c\u4efb\u4f55\u4e3a\u4f7f\u7528\u8d44\u4ea7\u800c\u652f\u4ed8\u8d39\u7528\u7684\u534f\u8bae\u6216\u5b89\u6392\u201d\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9002\u7528\u8303\u56f4\uff1aITLR \u4ec5\u9002\u7528\u4e8e \u52a8\u4ea7\uff0c\u4e0d\u5305\u62ec\u4e0d\u52a8\u4ea7\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u516c\u5171\u88c1\u5b9a No.5\/2014\uff1a\u79df\u8d41\u662f\u6307\u8d44\u4ea7\u6240\u6709\u4eba\uff08\u51fa\u79df\u4eba\uff09\u5c06\u8d44\u4ea7\u63d0\u4f9b\u7ed9\u627f\u79df\u4eba\u4f7f\u7528\uff0c\u4ee5\u56fa\u5b9a\u6216\u6d6e\u52a8\u7684\u79df\u91d1\u4f5c\u4e3a\u5bf9\u4ef7\uff0c\u79df\u671f\u53ef\u56fa\u5b9a\u6216\u7075\u6d3b\u3002<\/li>\n<\/ul>\n<p>\ud83d\udc49 \u79df\u8d41\u671f\u6ee1\u540e\uff0c\u8d44\u4ea7\u5c06\u5f52\u8fd8\u51fa\u79df\u4eba\uff0c\u6216\u6309\u5176\u6307\u793a\u5904\u7f6e\u3002\u65e0\u8bba\u662f\u878d\u8d44\u79df\u8d41\u8fd8\u662f\u7ecf\u8425\u79df\u8d41\uff0c\u5747\u4eab\u6709\u76f8\u540c\u7684\u7a0e\u52a1\u5904\u7406\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u79df\u8d41\u4e0e\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u7684\u4e3b\u8981\u533a\u522b<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u5dee\u5f02\u7684\u8be6\u7ec6\u8bf4\u660e\uff1a<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u5206\u7c7b<\/b><\/td>\n<td><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e<\/b><\/td>\n<td><b>\u79df\u8d41<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u662f\u5426\u6709\u8d2d\u4e70\u9009\u62e9\u6743<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u662f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5426<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6240\u6709\u6743\u5f52\u5c5e<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4e70\u65b9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u51fa\u79df\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u7a0e\u52a1\u5904\u7406<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u79df\u8d41\u53ca\u975e\u79df\u8d41\uff08\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\uff09\u6d3b\u52a8\u6240\u5f97\u9700\u5206\u5f00\u4f5c\u4e3a\u72ec\u7acb\u6536\u5165\u6765\u6e90\u5904\u7406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6309\u79df\u8d41\u6536\u5165\u5904\u7406\uff1b\u53d7 ITLR 1986 \u89c4\u8303<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u8d44\u4ea7\u5f52\u8fd8<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u5b8c\u6210\u540e\u4e70\u65b9\u83b7\u5f97\u6240\u6709\u6743<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d44\u4ea7\u5f52\u8fd8\u51fa\u79df\u4eba\u6216\u6309\u51fa\u79df\u4eba\u6307\u793a\u5904\u7f6e<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u9002\u7528\u6cd5\u5f8b<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u300a\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u6cd5 1967\u300b+ ITA \u7b2c36(1)\u6761<\/span><\/td>\n<td><span style=\"font-weight: 400;\">ITLR 1986 + ITA \u7b2c36(1)\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u8d44\u4ea7\u7c7b\u578b<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u52a8\u4ea7\uff0c\u901a\u5e38\u4e3a\u673a\u68b0\u6216\u8f66\u8f86<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u52a8\u4ea7\uff08\u7531 DGIR \u76d1\u7ba1\uff09\uff0c\u5305\u62ec\u878d\u8d44\u79df\u8d41\u4e0e\u7ecf\u8425\u79df\u8d41<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5728\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u4e0b\uff0c\u79df\u8d41\u4e0e\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u5c5e\u4e8e\u4e0d\u540c\u6982\u5ff5\uff0c\u4e14\u5404\u81ea\u53d7\u4e0d\u540c\u6cd5\u89c4\u76d1\u7ba1\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\u4ec5\u9002\u7528\u4e8e \u52a8\u4ea7\uff0c\u5e76\u53d7 ITLR 1986 \u89c4\u8303\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u5728\u5b8c\u6210\u6700\u540e\u4e00\u7b14\u4ed8\u6b3e\u540e\u624d\u8f6c\u79fb\u6240\u6709\u6743\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u51fa\u4e8e\u7a0e\u52a1\u76ee\u7684\uff0c\u79df\u8d41\u6536\u5165\u4e0e\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u6536\u5165\u5fc5\u987b\u5206\u522b\u5904\u7406\u3002<\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/b><\/h2>\n<p><b>Q1\uff1a\u5728\u9a6c\u6765\u897f\u4e9a\u7a0e\u6cd5\u4e0b\uff0c\u79df\u8d41\u4e0e\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u7684\u4e3b\u8981\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u79df\u8d41\u4e0d\u8f6c\u79fb\u6240\u6709\u6743\uff0c\u800c\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u6700\u7ec8\u5141\u8bb8\u4e70\u65b9\u53d6\u5f97\u6240\u6709\u6743\u3002<\/span><\/p>\n<p><b>Q2\uff1aITLR 1986 \u662f\u5426\u9002\u7528\u4e8e\u6240\u6709\u8d44\u4ea7\uff1f<\/b><b><br \/>\n<\/b> \u4e0d\u9002\u7528\u3002\u5b83\u4ec5\u9002\u7528\u4e8e\u52a8\u4ea7\uff0c\u5982\u8f66\u8f86\u548c\u673a\u68b0\u3002<\/p>\n<p><b>Q3\uff1a\u79df\u8d41\u4e0e\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u7684\u6536\u5165\u5728\u7a0e\u52a1\u4e0a\u6709\u4f55\u4e0d\u540c\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u79df\u8d41\u6536\u5165\u5f52\u7c7b\u4e8e ITLR 1986\uff0c\u800c\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u6536\u5165\u5fc5\u987b\u4e0e\u79df\u8d41\u5206\u5f00\u5904\u7406\u3002<\/span><\/p>\n<p><b>Q4\uff1a\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u534f\u8bae\u53d7\u54ea\u90e8\u6cd5\u5f8b\u7ba1\u8f96\uff1f<\/b><b><br \/>\n<\/b> \u300a\u5206\u671f\u4ed8\u6b3e\u8d2d\u7f6e\u6cd5 1967\u300b\u53ca ITA \u7b2c36(1)\u6761\u3002<\/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>","protected":false},"excerpt":{"rendered":"<p>Introduction Under Section 36(1) of the Malaysia Income Tax Act (ITA), the Director General of Inland Revenue (DGIR) is empowered to introduce special tax treatments for certain types of business income. These include hire purchase transactions, debt instalment transactions, and lease transactions. To standardize this, the DGIR issued the Income Tax Leasing Regulations (ITLR) 1986, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6402,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6401","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 v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Income Tax Lease vs Hire Purchase: Key Differences<\/title>\n<meta name=\"description\" content=\"Learn the key differences between lease and hire purchase under Malaysia\u2019s Income Tax Act, including tax treatment, ownership, and DGIR rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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