企业税务入门：实用税务计算工作坊

课程收获

• 了解马来西亚企业税计算的整体流程
• 分清可扣税、特别扣税、额外扣税与不可扣税的开销
• 掌握个人与公司适用的税率
• 从会计利润一路计算到应缴税款
• 运用税务回扣与分期缴税管理现金流

适合学员

• 没有税务背景的中小企业主与创业者
• 希望规划公司税务的雇主与董事
• 需要了解企业税基础的非财务经理
• 会计系毕业生与初级会计人员
• 参与财务规划的营运与行政经理

课程大纲

1. 1

   马来西亚企业税概述

   • The Malaysian tax computation process, end to end
   • Key concepts: chargeable income, year of assessment, basis period
   • How to approach and master tax computation
2. 2

   业务开销：可扣税与不可扣税

   • General deductions under Section 33(1)(a), Income Tax Act 1967
   • Special deductions and further (double) deductions
   • Non-deductible expenses owners often claim by mistake
3. 3

   其他扣除、税率与税务规划

   • Current year and brought forward business losses
   • Approved donations and their limits
   • When the 15%, 17%, 24% and 30% rates apply, and SME rate conditions
   • Practical tax planning strategies
4. 4

   实操：企业税计算

   • From accounting profit to chargeable income to tax payable
   • Tax rebates and how to apply them
   • Instalment payments (CP204): estimate, pay and reconcile
   • Worked examples using realistic SME scenarios

讲师

• Dr Dominic Hu Khie YeenPhD、MSc (UK)、BSc (UK)、FCCA (UK)、C.A.(M)、ACTIM、CMT (HK)

  Dr D & Co 创办人，执业特许会计师，拥有逾 10 年会计与税务经验，曾任职于审计事务所、跨国企业与上市公司。HRD Corporation 认证讲师。

即将开课

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