{"id":6417,"date":"2025-11-20T10:43:19","date_gmt":"2025-11-20T02:43:19","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6417"},"modified":"2025-11-27T09:53:24","modified_gmt":"2025-11-27T01:53:24","slug":"malaysia-income-tax-leasing-vs-non-leasing","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-income-tax-leasing-vs-non-leasing\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e \u79df\u8d41 vs \u975e\u79df\u8d41\uff1a\u7a0e\u52a1\u89c4\u5219"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6418\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-scaled.jpg\" alt=\"Malaysia Income Tax Leasing vs Non-Leasing\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e \u79df\u8d41 vs \u975e\u79df\u8d41 \u6d3b\u52a8\u662f\u4f01\u4e1a\u5728\u300a\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff08ITA\uff09\u4e0b\u7684\u91cd\u8981\u8bfe\u9898\u3002\u7b2c36(1)\u548c\u7b2c33(1)\u6761\u6587\u89c4\u5b9a\u79df\u8d41\u4ea4\u6613\u5fc5\u987b\u4e0e\u975e\u79df\u8d41\u4e1a\u52a1\u6765\u6e90\u5206\u5f00\u5904\u7406\u3002\u672c\u6587\u5c06\u8bf4\u660e\u5982\u4f55\u8ba1\u7b97\u79df\u8d41\u6536\u5165\u3001\u8d39\u7528\u4e0e\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u7684\u5206\u644a\u65b9\u5f0f\uff0c\u4ee5\u53ca\u6f84\u6e05\u6b63\u786e\u7a0e\u52a1\u5904\u7406\u7684\u91cd\u8981\u6848\u4f8b\u3002<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u72ec\u7acb\u7684\u4e1a\u52a1\u6765\u6e90<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\u6cd5\u4e0b\uff0c\u79df\u8d41\u4e1a\u52a1\u88ab\u89c6\u4e3a\u4e00\u4e2a\u72ec\u7acb\u7684\u6536\u5165\u6765\u6e90\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\u4e1a\u52a1 \u2192 \u603b\u6536\u5165\u53ca\u79df\u91d1\u6536\u5165\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u975e\u79df\u8d41\u4e1a\u52a1 \u2192 \u878d\u8d44\u6536\u5165\u53ca\u5176\u4ed6\u76f8\u5173\u6536\u5165\u3002<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 \u8fd9\u79cd\u533a\u5206\u786e\u4fdd\u4e86ITA\u7684\u51c6\u786e\u7533\u62a5\u4e0e\u5408\u89c4\u3002<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u9700\u8981\u5355\u72ec\u8ba1\u7b97<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u51fa\u79df\u4eba\u5fc5\u987b\u51c6\u5907\u4e24\u4efd\u72ec\u7acb\u7684\u8ba1\u7b97\uff1a<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\u4e1a\u52a1 \u2192 \u79df\u91d1\u6536\u5165\uff08\u672c\u91d1 + \u5229\u606f\uff09\u5747\u9700\u7eb3\u7a0e\u3002<\/li>\n<li aria-level=\"1\">\u975e\u79df\u8d41\u4e1a\u52a1 \u2192 \u878d\u8d44\u6536\u5165\uff08\u4ec5\u5229\u606f\uff09\u3002<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u533a\u5206\u5f71\u54cd\u4e86\u603b\u6536\u5165\u3001\u8d39\u7528\u548c\u8d44\u672c\u6d25\u8d34\u7684\u7533\u62a5\u65b9\u5f0f\u3002<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u8d39\u7528\u4e0e\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u7684\u5206\u644a<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f53\u8d44\u4ea7\u6216\u8d39\u7528\u540c\u65f6\u7528\u4e8e\u79df\u8d41\u548c\u975e\u79df\u8d41\u4e1a\u52a1\u65f6\uff0c\u5fc5\u987b\u8fdb\u884c\u5206\u644a\uff0c\u4ee5\u786e\u4fdd\u516c\u5e73\u548cITA\u5408\u89c4\u3002<\/span><\/p>\n<h3><b>\u5206\u644a\u7684\u57fa\u7840<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e38\u89c1\u7684\u4e09\u79cd\u5206\u644a\u65b9\u6cd5\uff1a<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u91d1\u5e94\u6536\u989d\uff08\u672c\u91d1 + \u5229\u606f\uff09\u4e0e\u5176\u4ed6\u6536\u5165\u7684\u6bd4\u4f8b\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\u5e94\u6536\u8d26\u6b3e\/\u8d44\u4ea7\u4e0e\u8d37\u6b3e\u6216\u9884\u4ed8\u6b3e\u7684\u6bd4\u4f8b\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\u6536\u5165\uff08\u4ec5\u5229\u606f\uff09\u4e0e\u5176\u4ed6\u4e1a\u52a1\u6536\u5165\u7684\u6bd4\u4f8b\u3002<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u26a0\ufe0f \u4e0d\u540c\u7684\u6bd4\u4f8b\u53ef\u80fd\u5bfc\u81f4\u622a\u7136\u4e0d\u540c\u7684\u7eb3\u7a0e\u7ed3\u679c\u3002<\/span><\/p>\n<h2><em><b>\u6848\u4f8b\uff1aKPHDN v Daya Leasing Sdn Bhd<\/b><\/em><\/h2>\n<h3><b>\u9ad8\u7b49\u6cd5\u9662\u5224\u51b3<\/b><\/h3>\n<p class=\"translation-block\">\u6700\u521d\uff0c\u9ad8\u9662\u88c1\u5b9a\u5206\u644a\u5e94\u57fa\u4e8e \u975e\u8d44\u672c\u6536\u5165\uff08\u5229\u606f + \u9644\u5e26\u6536\u5165\uff09\u3002<\/p>\n<h3><b>\u4e0a\u8bc9\u6cd5\u9662\u5224\u51b3<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8bc9\u6cd5\u9662\u63a8\u7ffb\u4e86\u6b64\u5224\u51b3\uff0c\u88c1\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41\u6536\u5165 = \u672c\u91d1 + \u5229\u606f + \u9644\u5e26\u6536\u5165\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u975e\u79df\u8d41\u6536\u5165 = \u4ec5\u5229\u606f + \u9644\u5e26\u6536\u5165\u3002<\/li>\n<\/ul>\n<h3><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">ITA \u7b2c33(1)\u6761 \u2192 \u8d39\u7528\u5fc5\u987b\u4ece\u5404\u6765\u6e90\u7684\u603b\u6536\u5165\u4e2d\u6263\u9664\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">ITLR 1986 \u7b2c3\u6761 \u2192 \u672c\u91d1\u90e8\u5206\u4e0d\u80fd\u4ece\u79df\u8d41\u603b\u6536\u5165\u4e2d\u6392\u9664\u3002<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 \u6392\u9664\u672c\u91d1\u5c06\u8fdd\u53cd\u6240\u5f97\u7a0e\u6cd5\u3002<\/span><\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u79df\u8d41 vs \u975e\u79df\u8d41 \u662f\u9a6c\u6765\u897f\u4e9a\u7a0e\u6cd5\u4e0b\u7684\u72ec\u7acb\u6536\u5165\u6765\u6e90\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79df\u8d41\u4e0e\u878d\u8d44\u6536\u5165\u5fc5\u987b\u5206\u522b\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5171\u540c\u8d39\u7528\u7684\u5206\u644a\u4f9d\u636e ITA \u7b2c33(1)\u6761<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Daya Leasing \u6848 \u6f84\u6e05\u79df\u8d41\u6536\u5165\u5fc5\u987b\u5305\u62ec\u672c\u91d1\u4e0e\u5229\u606f\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u5206\u644a\u53ef\u80fd\u5bfc\u81f4\u5c11\u7f34\u7a0e\u4e0e\u7f5a\u6b3e\u3002<\/span><\/li>\n<\/ul>\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 income tax leasing vs non-leasing activities is a critical issue for businesses under the Income Tax Act (ITA). Section 36(1) and Section 33(1) require that leasing transactions be treated separately from non-leasing business sources. This article explains how leasing income is computed, the apportionment of expenses and capital allowances (CA), and the landmark [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6418,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6417","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 Income Tax Leasing vs Non-Leasing: Tax Rules<\/title>\n<meta name=\"description\" content=\"Learn Malaysia income tax rules on leasing vs non-leasing activities. Understand income separation, CA apportionment, and key court cases.\" \/>\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-income-tax-leasing-vs-non-leasing\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Income Tax Leasing vs Non-Leasing: Tax Rules\" \/>\n<meta property=\"og:description\" content=\"Learn Malaysia income tax rules on leasing vs non-leasing activities. 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