2023 年国家财政预算案及毕马威领袖见解

The honourable Minister of Finance, YB Senator Tengku Datuk Seri Utama Zafrul bin Tengku Abdul Aziz, tabled the 2023 Budget on 7 October 2022.
我们尊贵的财务部部长,东姑赛夫鲁于2022年10月7日公布了2023年的国家财政预算案。

We are pleased to provide a snapshot of the notable tax changes announced in the 2023 Budget for your attention.
我们很荣幸能借此机会分享我们对于2023年国家财政预算案在税务方面的快解。

Our leaders are also pleased to provide their insights into the notable tax changes announced in the 2023 Budget.
我们的领袖们也想借此机会针对这次的2023年财政预算案在税务方面的重大改革分享他们的看法。

New Tax Incentive for the Tourism Sector?

旅游业的新税收优惠

Tai Lai Kok and his team share their thoughts on the new tax incentive proposed for the tourism sector and consider the matters arising from this proposal.

戴溧漍及他的团队分享了他们对为旅游业提出的新税收优惠的看法,并考虑了该预算案引起的问题。

BEPS 2.0: Pillars One and Two – The Path Ahead

税基侵蚀和利润转移(“BEPS”)2.0:支柱一和支柱二

Neoh Beng Guan and his team share their views on the introduction of Pillar Two of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework on Base Erosion and Profit Shifting and consider the issues arising from this proposal.

梁明源及他的团队就引入经济合作与发展组织/G20 税基侵蚀和利润转移包容性框架的第二支柱分享了他们的观点,并考虑了该预算案引起的问题。

Is Malaysia Ready for Real-Time Compliance Through e-Invoicing?

马来西亚是否准备好通过电子发票实现实时合规?

Ng Wei Wei and her team share their views on the real-time compliance through e-invoicing and if Malaysia is ready for the change.

黄薇薇和她的团队就电子发票的实时合规性以及马来西亚是否准备好迎接变革分享了他们的看法。

Preparing for a Future-Proof Tax

准备面向未来的税

In the ever-changing taxing environment, especially from an indirect tax front which has gone through several transformations over the years, it is important for businesses to adapt and be prepared for such changes. Although no major tax reforms were announced in the 2023 Budget, Sue Lynn and her team list down some areas to be considered to prepare for a future-proof tax.

在不断变化的税收环境中,特别是从多年来经历了几次转变的间接税方面,企业必须适应并为这种变化做好准备。 尽管 2023 年预算中没有宣布重大的税收改革,但淑玲和她的团队列出了一些需要考虑的领域,以便为未来的税收做准备。

Carbon Tax – A Matter of When

碳税 – 时间待定

Dany and Christine share some thoughts on the initiatives in place to drive carbon neutrality reforms, and also bracing for the introduction of carbon tax in the very near future.

Dany和Christine就推动碳中和改革的举措分享了一些想法,并为在不久的将来引入碳税做准备。

Should you have any questions or require further clarification, please do not hesitate to email or contact any of our China Business Practice team:

欧莉君 - 税务总监
电话: +603 7721 7284
lichinaw@kpmg.com.my

黄凯贤 - 税务副总监
电话: +603 7721 7278
kaixianng@kpmg.com.my

许禛文 – 税务副经理
电话: +603 7721 7375
chenboonkhor@kpmg.com.my

涂伟杰 - 税务副经理
电话: +603 7721 7242
weekiattoh@kpmg.com.my