Malaysia: 纳闽岛公司注册指南

Last Updated: 12 April 2019
Article by Labuan IBFC Inc.

什么是纳闽岛公司?

纳闽岛公司是按照《1990年纳闽岛公司法案》(LCA 1990)注册的公司。依此法注册的公司允许在纳闽岛境内、 从纳闽岛或通过纳闽岛开展业务,以享受其税收中立的有利条件。纳闽岛公司可由以下股份形式组构:

  • 股份有限公司
  • 担保责任有限公司
  • 无限公司

公司类型:

  • 纳闽岛公司
  • 纳闽岛外国公司
  • 纳闽岛受保护单元公司

马来西亚居民与非居民均被允许注册纳闽岛公司。在1990年纳闽岛公司法案(LCA 1900)第7 (5) 条文中,一家 纳闽岛公司允许和居民商业来往,但须通知纳闽岛金融服务管理局(Labuan FSA)。

为什么要注册纳闽岛公司?

在马来西亚纳闽国际商业金融中心设立之公司可享有:

  • 受惠于马来西亚与超过80个国家的双重税务协议(附件1)
  • 具竞争力税务机制的纳闽岛商业活动,根据1990年纳闽岛商业活动税务法案(LBATA 1990)提供:

    • 从事贸易活动的公司,每年缴纳经审核纯利的3%作为税收。
    • 从事非贸易活动的公司不必纳税,即零税率。
    • 在LBATA 1990第3A1 条文中,公司可选择根据《1967年马来西亚所得税法案》纳税,即首笔500,000马币 的收入须缴纳20%公司税,之后为24%。
    • 纳闽岛商业活动及其课税方式的说明摘要如下表所示:

  • 营商便利度:

    • 当地提供银行和贸易金融服务
    • 高度发达的法律架构
    • 发达的商业生态环境,包括科技、技术劳工和资源
    • 精通英文和中文的人才
    • 具竞争力的营运成本
  • 无进口税、销售税或资本增值税
  • 无外汇兑换管制
  • 在纳闽岛公司位居管理职位或之上的非马来西亚居民,享有50%的个人所得税减免
  • 非马来西亚居民董事的董事费用享有100%个人所得税全免
  • 纳闽岛公司(包括在马来西亚纳闽国际商业金融中心与根据金融服务相关法案获得执照的公司)可在吉隆坡 和/或马来西亚依斯甘达特区成立营销办公室
  • 在亚太地区的便利地理位置

成立纳闽岛公司的条件是什么?

股本

  • 除马币之外,可用其它任何货币
  • 最少一股,无最低股本面值

董事数量

  • 一家纳闽岛公司必须要有一名董事可担任常驻董事

公司秘书

" 纳闽岛公司必须要有一名公司秘书,该公司应为纳闽岛信托公司

注册办公室

  • 必须要有一家注册办公室作为纳闽岛信托的主要办公室。更多关于纳闽岛信托公司的详情,请浏览 www.labuanibfc.com

会计准则

  • 纳闽岛公司必须提交经审计的账目作为纳税申报的一部分
  • 根据《LCA 1990法案》的规定,公司记录无需公开

纳闽岛公司的组建费用是多少?

以下为须向纳闽岛金融服务管理局缴纳的费用:

(备注:以下费用不包括必须委任纳闽岛信托公司为纳闽岛公司秘书的费用)

公司名称的预定

50马币

15美元

成立纳闽岛公司

a) 根据纳闽岛公司实收资本的注册费为:

i. 少于50,000马币

1,000马币

300美元

ii. 50,000马币但少于100万马币

2,000马币

500美元

iii. 超过100万马币5,000 马币

5,000马币

1,500美元

b) 纳闽岛外国公司注册费用

6,000马币

2,000美元

年费

i. 纳闽岛公司

2,600马币

1,500美元

ii. 纳闽岛外国公司

5,300马币

2,000美元

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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