Malaysia: 在马来西亚创业前需考虑的关键因素 / Key Considerations Before Starting A Business In Malaysia

Last Updated: 12 March 2018
Article by TMF Group

在马来西亚创业之前,海外跨国公司需深入了解投资其环境和法律、会计和税务框架。以下是创业者需要知晓的关键因素。

马来西亚基础设施良好,拥有富有才能的多语种劳动力覧其中26%拥有高等学历覧而且完备的银行和金融服务领域也向海外投资者提供有利营商的环境。

为了实现在2020年能取得发达国家的地位,马来西亚政府积极鼓励外来投资。目前,政府已经吸引5,000多家外国公司。

在2018年的预算中,政府宣布在吉隆坡国际机场建设数字自由贸易区(DFTZ),旨在吸引以成本效益来制造和经销货物的科技公司。

按照世界银行集团最新的《营商环境报告》,马来西亚在2017年全球营商便利度排名第24位,亚洲排名第4位,仅次于新加坡、香港和台湾。而在我们的《 2017年金融复杂度指数报告》中 (其报告按照会计和税务合规的复杂程度,对全球94个管辖区进行排名),马来西亚排名第59位。整体而言,马来西亚的多个商业排名均有所提高,这反映出人们对商业和投资环境的信心不断增强。

尽管如此,在打进该市场前,海外跨国企业必须深入了解当地的投资环境及法律、会计和税务框架。

成立企业

在马来西亚,您可以在一周内成立一家企业。您必须在公司秘书向马来西亚公司委员会(CCM)提交公司注册成立文件前,向CCM提交申请,并检查拟议公司名称的可用性。为便于新企业的注册,马来西亚政府提供一站式服务,通过电子报关提高登记流程的效率。

登记物业

企业登记物业时必须要求律师的协助,也必在向土地管理局/登记处登记转让行为前,向印花税属提交转让备忘录(14A)并经由产业估价局评估。

遵守当地税务规则

按照税务要求,企业每年必须缴纳八次税款覧相较于2006年规定的35次缴税要求,缴纳税款的次数出现显著减少。商品和服务税(GST)覧在马来西亚境内,相当于增值税覧的比率为6%。马来西亚皇家海关局(RMCD)会向延迟缴纳GST的组织处以罚款,若组织在30天内未缴GST,则罚款的最低比例为GST的5%。自2006年起,政府逐步将公司税率降至24%,以加强全球和地区的竞争力。马来西亚加入东盟自由贸易区,免去成员国间的关税,该举措也预计会加强马来西亚的竞争力。

为刺激贸易,马来西亚纳闽离岸管辖区的公司税率为经审计净利润的3%,贸易活动的统一费率为马来西亚林吉特20,000元(约4,902美元)。此外,纳闽既不向投资控股活动征收公司税,也不收取GST。

在2018年9月,由于马来西亚承诺加入经合组织(OECD)的税基侵蚀和利润转移(BEPS)和共同申报准则(CRS)信息共享倡议,跨国公司开始着手准备,以满足该等财务报告和税务合规要求。随着即将来临的变革,各组织正在测试资料、系统和知识覧所有项目可涉及内部资源的重大升级,以确保了解最新的报告要求。虽然如果不能遵守BEPS和CRS会导致罚款,但是鉴于BEPS和CRS的设立目的是提高透明度和改善公司管治,所以实施BEPS和CRS在很大程度上被视为积极举措。

《公司法》的变更

马来西亚《2016年公司法》的变更是影响企业在马来西亚营商的另一关键因素,其变更包括:

  • 将最低股东人数要求从两名减至一名
  • 将当地董事人数要求从两名减至一名
  • 降低授权资本
  • 私人公司无需召开年度股东大会(AGM),这意味着私人公司无需制作呈交AGM的经审计财务报表。

结论

该等措施既能减轻法定要求和合规负担,又能提高在马来西亚建立企业的吸引力和可承受性。但是对于跨国公司而言,满足当地合规和报告标准仍是重大挑战。

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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