2024 Budget Snapshots & Thought Leaders (In Mandarin)

尊敬的财政部长拿督斯里安华·依布拉欣于2023年10月13日制定了2024年财政预算案。
The honorable Minister of Finance, YAB Dato’ Seri Anwar bin Ibrahim, tabled the 2024 Budget on 13 October 2023.

我们很高兴能够为您提供马来西亚2024年财政预算案快解以及相关阅读素材，您可以通过以上的链接查阅。
We are pleased to provide a snapshot of Malaysia's 2024 Budget proposals and relevant reading materials for your attention, which can be accessed via the links provided above

我们的领导人很高兴能够为您提供他们对于预算案中所公布的显着税收变化的见解，特别是以下要点：
Our leaders are pleased to provide their insights into the notable tax changes announced, specifi­­cally:

税收调动以增强财政实力
戴溧𬇹对于国家运营与发展支出预算再次创下新高，达到 3,938 亿令吉，发表了他的见解。文章阐述了 2024年财政预算案所强调的以增强国家的财政实力的机制.
Mobilising Tax for Fiscal Strength
Tai Lai Kok provides his insights on yet again, another record-high budget at RM393.8 billion for the country’s operating and development expenditure. The article sets out the mechanism highlighted in 2024 Budget to supercharge the fiscal strength of the country

税务新时代 – 迈向全球最低税收的一步
梁明源与颜静仪对于全球最低税在马来西亚的实施发表了看法. 文章概述了全球反税基侵蚀第二支柱规则 (GloBE规则)，实施过程中需要考虑的问题、税务激励措施的未来以及建议采取的下一步骤.
A New Era in Tax – A Step Towards Global Minimum Tax
Neoh Beng Guan and Gan Cheng Yee expressed their views on the implementation of Global Minimum Tax in Malaysia.  The article covers an overview of the GloBE Rules, areas of consideration on the implementation, future of tax incentives and the suggested next steps.

马来西亚引入资本盈利税
Steven Derek Solomon与Sazlinda Sazali 分享了他们对新的资本盈利税（10%）的见解，该税将从 2024 年 3 月 1 日起适用于纳税人出售非上市公司股票所产生的盈利. 文章简要概述了预算案公告中所述的主要参数和豁免情况，以及因该公告而产生的诸多问题.
Capital Gains Tax Comes to Malaysia
Steven Derek Solomon and Sazlinda Sazali share their insights on the new Capital Gains Tax of 10% that is to be applied to gains derived from disposal of unlisted shares by taxpayers starting from 1 March 2024. This article provides a brief overview of the key parameters and exemptions stated in the budget announcement and the many questions that arise from its announcement.

高价商品税 – 全新的税务
黄淑玲与刘丽莉分享了他们对高价商品税新立法的看法. 文章探讨了预期中的"奢侈品税法令"或"高价商品税法令"，将如何适应当前的形势.
High Value Goods Tax – The New Branded Tax
Ng Sue Lynn and Liew Li Lih share their thoughts on the new legislation on High Value Goods Tax.  The article reflects on how the anticipated "Luxury Goods Tax Act" or "High Value Goods Tax Act" could fit into the current landscape.

环境，社会与管理挑战：成本与效益
毕马威团队从税务与报告的角度分享了他们对环境、社会与管理（"ESG"）的见解. 文章重点介绍了企业纳税人在采用 ESG 实践时的主要考虑因素.
The Environmental, Social and Governance Conundrum: Cost vs Benefit
The KPMG team shares their insights on Environmental, Social and Governance ("ESG") from a tax and reporting angle. The article focuses on the key considerations in adopting ESG practices by corporate taxpayers.

电子发票： 两个月就能解决问题吗？
黄薇薇与她的团队讨论了电子发票延迟实施的问题，以及纳税人该如何充分利用这次短暂的延迟.
e-Invoicing: Is Two Months the Answer?
Ng Wei Wei and her team discuss on the deferment on the implementation of e-Invoicing and how taxpayers can make the most of this brief postponement.

Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
lsoh@kpmg.com.my
+ 603 7721 7019

Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271

Tai Lai Kok
Partner - Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020

Bob Kee
Partner - Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029

Long Yen Ping
Partner - Head of Global Mobility Services  yenpinglong@kpmg.com.my
+ 603 7721 7018

Evelyn Lee
Partner - Penang Tax
evewflee@kpmg.com.my
+603 7721 2399

Crystal Chuah Yoke Chin
Associate Director - Ipoh Tax
ycchuah@kpmg.com.my
+603 7721 2714

Regina Lau
Partner - Kuching & Miri Tax
reglau@kpmg.com.my
+603 7721 2188

Titus Tseu
Executive Director - Kota Kinabalu Tax
titustseu@kpmg.com.my
+603 7721 2822

Ng Fie Lih
Partner - Johor Tax
flng@kpmg.com.my
+603 7721 2514