China: 资产租赁指南

Last Updated: 18 October 2018
Article by Labuan IBFC Inc.

纳闽国际商业金融中心资产租赁简介

过去几年来,纳闽国际商业金融中心(Labuan IBFC)的租赁业务与区域经济实现同步增长,为了满足区域经济效益增 长的需求,固定设备需求也不断增长。

纳闽国际商业金融中心租赁交易的便捷性,以及可利用的高效税收框架,使其极受青睐,已成为近400家租赁 公司的注册地。 这些公司均从纳闽国际商业金融中心的租赁安排中获益。石油天然气行业、航空业、航运业以 及其他行业的大型企业,充分利用纳闽国际商业金融中心的高效税收体制和友好的商业监管环境构建其租赁 安排。

经纳闽金融服务局(Labuan FSA)批准并受其监管的纳闽租赁公司,具有财务中立和稳定的理想优势,从而可有 效地管理其运营成本。

另外,随着辖区管理透明度要求的不断提高,它为在纳闽岛上创造经济物质提供了成本效益的最优环境。

为什么选择纳闽国际金融中心

  • 它具有亚洲最具竞争力和灵活性的财务监管体制。
  • 它以拥有现代化的强大立法体系著称。
  • 租赁结构可以使用与马来西亚签订有避免双重征税网络的80多个国家。
  • 它战略性地位于亚太中心,与亚洲许多主要城市具有相同时区。
  • 作为马来西亚的一部分,纳闽是东盟贸易集团和东盟经济共同体的成员之一。
  • 纳闽金融服务局是唯一的监管当局。
  • 它作为世界上第一个伊斯兰综合金融监管机构的所在地,可提供满足所有伊斯兰教义的金融服务,包括适用 伊斯兰教义的租赁解决方案(即Ijarah)。
  • 它严格执行反洗钱和反恐怖金融监管要求。a

在纳闽国际商业金融中心设立租赁结构的优势

所得税

租赁业务属于纳闽所定义的商业活动范围之内,是纳闽的贸易活动之一。因此,根据纳闽商业活动税收法案 1990的条款,纳闽租赁公司可按照经审计帐户应付净利润3%的税率纳税,或可选择缴纳每年20,000马币的固 定税。

预扣

向纳闽以外地区付款

  • 纳闽公司无需为以下支出缴纳预扣税:

    • 分红
    • 利息
    • 版税
    • 技术费
  • 该规定适用于向马来西亚及非马来西亚居民的付款 。

向纳闽的付款

  • 由纳闽管理或控制的公司将被视为马来西亚纳税居民。因此,由马来西亚国内公司向纳闽公司支付租赁资金 无需缴纳任何预扣税。
  • 注册于其它主权地区的公司向纳闽公司支付租赁费用时或许需要缴付某种形式的预扣税,具体取决于付款方 所在主权地区的法律。因此,有必要核实该主权地区的立法,特别是有关马来西亚与该国的避免双重征税协 义的有关条款。

租赁税减免

  • 由马亚西亚国内公司向一家纳闽公司支付的租赁款,可作为马亚西亚国内公司可减税的费用。
  • 其他司法管辖区的公司应该参考其地区的相关法律。租赁的处理可能会有各种不同的情况。

从纳闽公司收到股息

  • 纳闽公司向股东宣布的股息免征马来西亚公司税 [1967年马来西亚所得税法案的2007年所得税(免税)第22 号令]。

其他税收优惠

纳闽国际商业金融中心不征收资本收益税、财产税、印花税或进口税。另外,纳闽国际商业金融中心为外国专 家和管理者提供50%税收减免,非居民董事费用100%免税。

凭借具有竞争力的税收体制、纳入马来西亚与各国所签属避免双重征税协议中、以及在纳闽所设立的传统银行 和伊斯兰教银行机构的支持下,纳闽国际商业金融中心脱颖而出成为亚洲令人瞩目的租赁中心。

通用租赁结构的案例

注意:

  • 由马来西亚居民向纳闽公司支付的租赁费可作为马来西亚居民的免税费用
  • 纳闽公司向股东分配的留存收益红利将不再缴纳马来西亚公司税[2007年所得税 (免税) 第 22号令]。

利用租赁结构的航空器融资案例

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