Insentif Cukai S&T

 

Pelbagai fiskal insentif  tersenarai dalam bentuk pengecualian cukai dan juga pemotongan berganda untuk perbelanjaan R&D, telah disediakan oleh kerajaan Malaysia sebagai satu agenda menggalakkan aktiviti R&D di Malaysia. Kajian telah menunjukkan bahawa  insentif cukai R&D boleh menjadi satu instrumen berkesan untuk mendorong penyelidikan dalam sektor swasta. Insentif cukai boleh meningkatkan perbelanjaan penyelidikan bersamaan dengan nilai kehilangan dalam pada purata pendapatan cukai, namun ia bergantung kepada hasil reka bentuk tersebut.

 

  1. A company of an individual (that carry on business) investing in a BioNexus Status company is eligible for a tax deduction equivalent to the total investment made in initiating commercialization stage financing.
  2. Tax exemption on 100% statutory income derived from a new business or anexpansion project that is equivalent to an allowance of 100% of qualifying capital expenditure incurred for a period of 5 years.
  3. Tax exemption on 100% statutory income for a period of 5 consecutive years from the first year the company derived its statutory income from the existing business AND expansion project.
  4. Tax exemption on 100% statutory income derived from a new business or an expansion project that is equivalent to an allowance of 100% of qualifying capital expenditure incurred for a period of 5 years.
  5. A BioNexus status company is entitled to a concessionary tax rate of 20% on statutory income from its qualifying activities for 10 years upon the expiry of the tax exemption period.
  6. Import duty exemption on Imported raw materials, components, machinery and equipment.
  7. Potongan Cukai Berganda
  8. Potongan Cukai Berganda
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  11. Potongan Cukai Berganda