Malaysia: Introduction To Labuan IBFC (Simplified Chinese)

Last Updated: 28 May 2019
Article by Labuan IBFC Inc.

马来西亚纳闽国际商业金融中心(纳闽IBFC)成立于25年前,它的主要作用是:

  • 补充吉隆坡的国内金融市场的活动;以及
  • 促进马来西亚联邦直辖区纳闽岛的经济活动发展。

纳闽金融服务管理局(纳闽FSA)是纳闽的一站式监管机构,其全资子公司纳闽国际商业金融中心有限公 司致力于推广纳闽国际商业金融中心作为亚太地区首选的国际商业金融中心。

纳闽国际商业金融中心提供广泛的结构和解决方案,并制定以下多个重点发展领域:

纳闽岛立法

马来西亚国会在2010年颁布了四项法令,亦在同年就现行四项相关法令作出全面修订。

因此,纳闽国际商业金融中心目前受到下列立法监管:

  • 1990年《纳闽公司法》
  • 1990年《纳闽商业活动税务法》
  • 1996年《纳闽信托法》
  • 2010年《纳闽基金法》
  • 2010年《纳闽有限合伙及有限责任合伙法》
  • 2010年《纳闽金融服务及证券法》
  • 2010年《纳闽伊斯兰金融服务及证券法》
  • 1996年《纳闽金融服务管理局法》

纳闽税收体系

1990年纳闽商业活动税务法(LBATA)规定了与纳闽实体有关的税法。

根据纳闽商业活动税务法笫4(1)条规定,纳闽实体应按其从事贸易性商业活动中产生的净审计利润的3%的 年税率纳税。

如果纳闽实体从事非贸易性商业活动,可在该年度豁免缴税。纳闽的非贸易性活动是指与纳闽实体或以其 名义所持有的纳闽证券、股票、股份、贷款、存款或任何其他财产投资有关的活动。

纳闽贸易性活动则包括银行业务、保险、贸易、交易、管理、执照、运输业务或任何它活动。

除了纳闽商业活动税务法提供的税收优惠,纳闽当局也通过多项法令提供税收、预扣税及印花税减免优惠。

在某些情况下,也可部分减免工资税。 在马来西亚普遍适用的税收政策,其中包括外汇管制条例、外国投资者所有权限制、资本利得税、遗产税 及间接税,也一概不适用于纳闽公司或机构。

如果纳闽公司或机构不愿意根据纳闽商业活动税务法去纳税,也可以选择按照1967年所得税法(ITA)纳税, 它是不可撤销的选择。马来西亚内陆税务局已就纳闽实体选择根据纳闽商业活动税务法纳税的税收处理 (包括合规要求)颁布了指南。

马来西亚内陆税务局制定的预先裁定条款,也适用于按照纳闽商业活动税务法规定纳税的纳闽实体。

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