{"id":18,"date":"2025-05-15T16:11:35","date_gmt":"2025-05-15T07:11:35","guid":{"rendered":"https:\/\/my.px-acc.com\/my\/?p=18"},"modified":"2025-09-03T10:39:34","modified_gmt":"2025-09-03T01:39:34","slug":"%e6%b3%95%e4%ba%ba%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e7%9f%a5%e8%ad%98%ef%bc%88%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%ef%bc%89","status":"publish","type":"post","link":"https:\/\/my.px-acc.com\/my\/2025\/05\/15\/%e6%b3%95%e4%ba%ba%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e7%9f%a5%e8%ad%98%ef%bc%88%e3%83%9e%e3%83%ac%e3%83%bc%e3%82%b7%e3%82%a2%ef%bc%89\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\uff08\u30de\u30ec\u30fc\u30b7\u30a2\uff09"},"content":{"rendered":"\n<p>\u203b\u672c\u30ac\u30a4\u30c9\u306f\u4e3b\u8981\u306a\u4e8b\u9805\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u4e00\u90e8\u306e\u4e8b\u9805\u3092\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u52d9\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3088\u308a\u8a73\u7d30\u306a\u6cd5\u5f8b\u7b49\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u5225\u9014\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><strong>\u6700\u7d42\u66f4\u65b0\u65e5\uff1a2024\u5e7412\u67085\u65e5<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u7387\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6cd5\u4eba\u7a0e\u7387\u306f <strong>24\uff05<\/strong> \u304c\u6a19\u6e96\u3067\u3059\u3002<br>\u305f\u3060\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304cRM600,000\u307e\u3067\u306e\u90e8\u5206\u306b\u5bfe\u3057\u3066 <strong>17\uff05<\/strong> \u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u3069\u306e\u3088\u3046\u306a\u8efd\u6e1b\u7a0e\u7387\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">SME\u5411\u3051\u8efd\u6e1b\u7a0e\u7387\uff08Small and Medium Enterprises\uff09<\/h3>\n\n\n\n<p>\u30fb\u6761\u4ef6\uff1a<br>\u3000- \u6255\u8fbc\u8cc7\u672c\u91d1\u304cRM2,500,000\u4ee5\u4e0b<br>\u3000- \u95a2\u9023\u4f1a\u793e\u306e\u6255\u8fbc\u8cc7\u672c\u91d1\u3082RM2,500,000\u4ee5\u4e0b<br>\u3000- \u4e0a\u5834\u4f01\u696d\u307e\u305f\u306f\u305d\u306e\u5b50\u4f1a\u793e\u3067\u306a\u3044<\/p>\n\n\n\n<p>\u30fb\u5185\u5bb9\uff1a<br>\u3000- \u8ab2\u7a0e\u6240\u5f97RM600,000\u307e\u3067 \u2192 <strong>17\uff05<\/strong><br>\u3000- RM600,001\u4ee5\u4e0a \u2192 <strong>24\uff05<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u6b20\u640d\u91d1\u306f\u7e70\u8d8a\u3057\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p>\u30fb\u6cd5\u4eba\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\uff08Business Losses\uff09\u306f <strong>10\u5e74\u9593\u7e70\u8d8a\u53ef\u80fd<\/strong> \u3067\u3059\u3002<br>\u30fb\u305f\u3060\u3057\u3001\u682a\u4e3b\u69cb\u6210\u306e\u5927\u5e45\u306a\u5909\u66f4\u3084\u4e8b\u696d\u5185\u5bb9\u306e\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5229\u7528\u5236\u9650\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u306e\u53d6\u308a\u6271\u3044\u306f\uff1f<\/h3>\n\n\n\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u539f\u5247\u3068\u3057\u3066 <strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u975e\u8ab2\u7a0e<\/strong> \u3067\u3059\u3002<br>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f <strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u76ca\u8ab2\u7a0e\uff08Real Property Gains Tax, RPGT\uff09<\/strong> \u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u30fb\u6cd5\u4eba\u3068\u3082\u306b\u5bfe\u8c61<\/li>\n\n\n\n<li>\u4fdd\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u7387\u304c\u5909\u52d5<br>\u3000\u4f8b\uff1a<br>\u3000\u3000- 3\u5e74\u4ee5\u5185\u58f2\u5374 \u2192 \u6700\u592730\uff05<br>\u3000\u3000- 5\u5e74\u4ee5\u4e0a\u4fdd\u6709 \u2192 5\uff05<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u308a\u6271\u3044\u306f\uff1f<\/h3>\n\n\n\n<p>\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u305d\u306e\u307e\u307e\u7a0e\u52d9\u3067\u8a8d\u3081\u3089\u308c\u305a\u3001\u4ee3\u308f\u308a\u306b <strong>\u8cc7\u672c\u7684\u63a7\u9664\uff08Capital Allowances\uff09<\/strong> \u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5de5\u5834\u3001\u6a5f\u68b0\u3001\u8eca\u4e21\u306a\u3069\u304c\u5bfe\u8c61<\/li>\n\n\n\n<li>\u521d\u5e74\u5ea6\u7279\u5225\u63a7\u9664\uff08Initial Allowance\uff09\u3068\u3001\u6bce\u5e74\u306e\u5b9a\u7387\u63a7\u9664\uff08Annual Allowance\uff09\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u8cbb\u7528\u306e\u7279\u5fb4\u306f\uff1f<\/h3>\n\n\n\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f\u300c\u4e8b\u696d\u9042\u884c\u306e\u305f\u3081\u306b\u652f\u51fa\u3055\u308c\u305f\u8cbb\u7528\u300d\u306f\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u7559\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30f3\u30e1\u30f3\u30c8\u8cbb\u7528\u306e\u4e00\u90e8\u306f\u640d\u91d1\u4e0d\u7b97\u5165<\/li>\n\n\n\n<li>\u81ea\u5bb6\u7528\u8eca\u95a2\u9023\u8cbb\u7528\u306f\u5236\u9650\u3042\u308a<\/li>\n\n\n\n<li>\u5bc4\u4ed8\u91d1\u306f\u767b\u9332\u6e08\u307f\u56e3\u4f53\u3078\u306e\u3082\u306e\u306e\u307f\u4e00\u5b9a\u5272\u5408\u3067\u63a7\u9664\u53ef<\/li>\n\n\n\n<li>\u6e1b\u4fa1\u511f\u5374\u3067\u306f\u306a\u304f <strong>Capital Allowances<\/strong> \u306e\u307f\u8a8d\u3081\u3089\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c45\u4f4f\u6cd5\u4eba\u30fb\u975e\u5c45\u4f4f\u6cd5\u4eba\u306e\u533a\u5206<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5c45\u4f4f\u6cd5\u4eba<\/strong>\uff1a\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u7d4c\u55b6\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\uff08\u53d6\u7de0\u5f79\u4f1a\u958b\u50ac\u5730\u306a\u3069\u3067\u5224\u65ad\uff09<br>\u3000\u2192 \u7a0e\u512a\u9047\u3084\u79df\u7a0e\u6761\u7d04\u9069\u7528\u304c\u53ef\u80fd<\/li>\n\n\n\n<li><strong>\u975e\u5c45\u4f4f\u6cd5\u4eba<\/strong>\uff1a\u56fd\u5916\u3067\u7d4c\u55b6\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba<br>\u3000\u2192 \u7a0e\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u305a\u3001\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306e\u53d6\u308a\u6271\u3044<\/h3>\n\n\n\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u306f\u5c5e\u5730\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u8ab2\u7a0e\u5bfe\u8c61\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u30012022\u5e74\u4ee5\u964d\u306f\u56fd\u5916\u6240\u5f97\u9001\u91d1\u8ab2\u7a0e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3001<br>\u5c45\u4f4f\u6cd5\u4eba\u304c\u56fd\u5916\u6240\u5f97\u3092\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u9001\u91d1\u3057\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08Transfer Pricing\uff09<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u95a2\u9023\u8005\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff08Arm\u2019s Length Principle\uff09\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u58f2\u4e0a\u304cRM25\u767e\u4e07\u4ee5\u4e0a\u307e\u305f\u306f\u95a2\u9023\u8005\u9593\u53d6\u5f15\u304cRM15\u767e\u4e07\u4ee5\u4e0a\u306e\u5834\u5408\u3001TP\u6587\u66f8\u306e\u4f5c\u6210\u7fa9\u52d9\u3042\u308a\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b0\u30eb\u30fc\u30d7\u7a0e\u5236\uff08Group Relief\uff09<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u3082\u30b0\u30eb\u30fc\u30d7\u30ea\u30ea\u30fc\u30d5\u5236\u5ea6\u304c\u5b58\u5728\u3002<\/li>\n\n\n\n<li>70\uff05\u4ee5\u4e0a\u306e\u6301\u5206\u95a2\u4fc2\u304c\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u9593\u3067\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u79fb\u8ee2\u304c\u53ef\u80fd\u3002<\/li>\n\n\n\n<li>\u305f\u3060\u3057\u3001\u8a2d\u7acb\u304b\u30893\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306e\u307f\u5bfe\u8c61\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u52d9\u8abf\u67fb\uff08Tax Audit\uff09<\/h3>\n\n\n\n<ul 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