{"id":2841,"date":"2024-08-23T15:22:02","date_gmt":"2024-08-23T07:22:02","guid":{"rendered":"https:\/\/russellbedford.com.my\/?p=2841"},"modified":"2025-05-30T14:42:27","modified_gmt":"2025-05-30T06:42:27","slug":"reinvestment-incentive","status":"publish","type":"post","link":"https:\/\/russellbedford.com.my\/ja\/rb-inform\/reinvestment-incentive\/","title":{"rendered":"2023\u5e74\u65b0\u7523\u696d\u30de\u30b9\u30bf\u30fc\u30d7\u30e9\u30f3\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u63a7\u9664"},"content":{"rendered":"

\u30de\u30ec\u30fc\u30b7\u30a2\u6295\u8cc7\u958b\u767a\u5e81\uff08MIDA\uff09\u306f\u30012030\u5e74\u65b0\u7523\u696d\u30de\u30b9\u30bf\u30fc\u30d7\u30e9\u30f3\uff08New Industrial Master Plan\uff1a\u4ee5\u4e0b\u3001\u300cNIMP 2030\u300d\uff09\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u63a7\u9664\u306e\u7533\u8acb\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u767a\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u3053\u306e\u767a\u8868\u306f\u30012024\u5e74\u5ea6\u4e88\u7b97\u6848\u3067\u63d0\u6848\u3055\u308c\u305f\u6bb5\u968e\u7684\u306a\u6295\u8cc7\u63a7\u9664\uff08Investment Tax Allowance\uff1aITA\uff09\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308a\u3001\u518d\u6295\u8cc7\u63a7\u9664\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u65e2\u5b58\u4f01\u696d\u304c\u3001\u9ad8\u6210\u9577\u30fb\u9ad8\u4ed8\u52a0\u4fa1\u5024\u5206\u91ce\u3078\u306e\u6295\u8cc7\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u3092\u5968\u52b1\u3059\u308b\u4e8b\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u53d6\u308a\u7d44\u307f\u306f\u6226\u7565\u7684\u306a\u30bb\u30af\u30bf\u30fc\u3078\u306e\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6301\u7d9a\u7684\u306a\u7d4c\u6e08\u767a\u5c55\u3092\u652f\u63f4\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

NIMP 2030\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u6982\u8981<\/strong><\/p>\n\n\n\n

 <\/td>Tier 1<\/strong><\/td>Tier 2<\/strong><\/td><\/tr>
\u7a0e\u5236\u512a\u9047\u63aa\u7f6e<\/td>\u571f\u5730\u8cbb\u7528\u3092\u9664\u304f\u9069\u683c\u8cc7\u672c\u7684\u652f\u51fa\uff08Qualifying Capital Expenditure\u300cQCE\u300d\uff09\u306b\u5bfe\u3059\u308b100%\u306e\u6295\u8cc7\u63a7\u9664\uff08\u300cITA\u300d\uff09<\/strong> \u304c\u8a8d\u3081\u3089\u308c\u3001 \u6cd5\u5b9a\u6240\u5f97\u306e100%\u307e\u3067\u76f8\u6bba\u53ef\u80fd\u3002<\/strong><\/strong><\/td>\u571f\u5730\u8cbb\u7528\u3092\u9664\u304f\u9069\u683c\u8cc7\u672c\u7684\u652f\u51fa\uff08\u300cQCE\u300d\uff09\u306b\u5bfe\u3059\u308b60%\u306e\u6295\u8cc7\u63a7\u9664\uff08\u300cITA\u300d\uff09<\/strong> \u304c\u8a8d\u3081\u3089\u308c\u3001 \u6cd5\u5b9a\u6240\u5f97\u306e70%\u307e\u3067\u76f8\u6bba\u53ef\u80fd\u3002<\/strong><\/td><\/tr>
\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u671f\u9593<\/td>5\u5e74<\/td><\/tr>
\u9069\u683c\u7533\u8acb\u8005<\/td>(i)\t2016\u5e74\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u3055\u308c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u5730\u3092\u6301\u3064\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u3002
(ii)\t1986\u5e74\u6295\u8cc7\u4fc3\u9032\u6cd5\uff08PIA\uff09\u304a\u3088\u3073\/\u307e\u305f\u306f1967\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act\uff1aMITA\uff09\u306b\u57fa\u3065\u304f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u904e\u53bb\u306b\u53d7\u3051\u305f\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u305a\u3001\u65e2\u5b58\u306e\u88fd\u9020\u696d\u8005\u304c\u5bfe\u8c61\u3002\u904e\u53bb\u306b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u305f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u88fd\u54c1\u307e\u305f\u306f\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u8acb\u6c42\u671f\u9593\u304c\u7d42\u4e86\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002
(iii)\t\u88fd\u9020\u696d\u90e8\u9580\u306b\u304a\u3051\u308b\u62e1\u5f35\u307e\u305f\u306f\u591a\u89d2\u5316\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3053\u3068\u3002
(iv)\t\u95a2\u9023\u4f1a\u793e\u304c\u3059\u3067\u306bNIMP 2030\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u4f1a\u793e\u306f\u7570\u306a\u308b\u88fd\u54c1\u307e\u305f\u306f\u6d3b\u52d5\u306b\u95a2\u308f\u308b\u5834\u5408\u306b\u306e\u307f\u518d\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002
(v)\t\u3053\u306e\u518d\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u4e00\u5ea6\u306e\u307f\u5229\u7528\u53ef\u80fd\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n


<\/strong><\/p>\n\n\n\n

\u9069\u683c\u88fd\u54c1\u307e\u305f\u306f\u6d3b\u52d5<\/td>-\t\u822a\u7a7a\u5b87\u5b99
-\t\u81ea\u52d5\u8eca
-\t\u5316\u5b66\uff08\u30d0\u30a4\u30aa\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u542b\u3080\uff09
-\t\u96fb\u6c17\u304a\u3088\u3073\u96fb\u5b50
-\t\u98df\u54c1\u52a0\u5de5
-\t\u30cf\u30e9\u30fc\u30eb
-\t\u6a5f\u68b0\u304a\u3088\u3073\u8a2d\u5099
-\t\u533b\u7642\u6a5f\u5668
-\t\u91d1\u5c5e \u00a0<\/td>		-\t\u9271\u7269
-\t\u30d1\u30fc\u30e0\u6cb9\u7531\u6765\u306e\u88fd\u54c1
-\t\u533b\u85ac\u54c1\uff08\u30d0\u30a4\u30aa\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u542b\u3080\uff09
-\t\u77f3\u6cb9\u5316\u5b66\u88fd\u54c1\u304a\u3088\u3073\u77f3\u6cb9\u5316\u5b66
-\t\u9244\u9053
- \u9020\u8239\u304a\u3088\u3073\u8239\u8236\u4fee\u7406
- \u7e4a\u7dad\u3001\u8863\u6599\u304a\u3088\u3073\u5c65\u7269
- \u6728\u6750\u3001\u7d19\u304a\u3088\u3073\u5bb6\u5177<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u30c6\u30a3\u30a2\u30ea\u30f3\u30b0\u306b\u3088\u308b\u6bb5\u968e\u7684\u306a\u7a0e\u5236\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u3001\u4ee5\u4e0b\u306e\u6210\u679c\u30d9\u30fc\u30b9\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u57fa\u3065\u304d\u307e\u3059\uff1a<\/p>\n\n\n\n

 <\/td>Tier 1<\/strong><\/td>Tier 2<\/strong><\/td><\/tr>
\u6700\u4f4e\u6761\u4ef6<\/td>(i)\t\u571f\u5730\u3092\u9664\u304f\u9069\u683c\u8cc7\u672c\u7684\u652f\u51fa\uff08QCE\uff09\u30923\u5e74\u4ee5\u5185\u306b\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3002
(ii)\t\u57fa\u672c\u7684\u306aIR4.0\u6280\u8853\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30821\u3064\uff08\u4eba\u5de5\u77e5\u80fd\u3001IoT\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3001\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790\u3001\u307e\u305f\u306f\u5148\u7aef\u6750\u6599\u30fb\u6280\u8853\uff09\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\uff08\u56fd\u5bb6\u7b2c4\u6b21\u7523\u696d\u9769\u547d\uff084IR\uff09\u653f\u7b56\u306b\u57fa\u3065\u304f\uff09\u3002
(iii)\t \u88fd\u54c1\u3084\u6280\u8853\u306e\u5f37\u5316\u306b\u95a2\u9023\u3059\u308b\u7d4c\u8cbb\u3092\u542b\u3080\u3001R&D\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u5341\u5206\u306a\u652f\u51fa\u3092\u884c\u3046\u3053\u3068\u3002 \u00a0<\/td><\/tr>
\u8ffd\u52a0\u6761\u4ef6      <\/td>\u4ee5\u4e0b\u306e\u6210\u679c\u306a\u3069\u306b\u57fa\u3065\u304f\u304c\u3001\u3053\u308c\u306b\u9650\u5b9a\u3055\u308c\u306a\u3044\uff1a
(i)\t\u9ad8\u4ed8\u52a0\u4fa1\u5024\u306e\u30d5\u30eb\u30bf\u30a4\u30e0\u96c7\u7528\uff08\u6700\u4f4e\u57fa\u672c\u7d66RM10,000\/\u6708\uff09\u3092\u5341\u5206\u306b\u5275\u51fa\u3059\u308b\u3053\u3068\u3002
(ii)\t\u63d0\u6848\u3055\u308c\u305f\u6570\u306e\u5730\u5143\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u3002
(iii)\t\u30b0\u30ea\u30fc\u30f3\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\uff08\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u306e\u751f\u6210\u307e\u305f\u306f\u30a8\u30cd\u30eb\u30ae\u30fc\u52b9\u7387\u306e\u9ad8\u3044\u8a2d\u5099\u306e\u5229\u7528\uff09\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3002
(iv)\t\u627f\u8a8d\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u767a\u5c55\u306b\u95a2\u9023\u3059\u308b\u305d\u306e\u4ed6\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3002 \u00a0<\/td>		\u8a72\u5f53\u306a\u3057<\/td><\/tr>
\u7533\u8acb\u671f\u9593<\/td>2024\u5e741\u67081\u65e5\u304b\u30892028\u5e7412\u670831\u65e5\u307e\u3067<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

1967\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08MITA\uff09\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb7A\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u63a7\u9664\uff08\u300cRA\u300d\uff09\u3092\u8acb\u6c42\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u76f8\u4e92\u6392\u4ed6\u7684\u306a\u3053\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u9078\u629e\u3057\u3066\u3082\u3001\u518d\u6295\u8cc7\u63a7\u9664\u306e15\u5e74\u9593\u306e\u9069\u683c\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb7A\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u63a7\u9664\uff08\u300cRA\u300d\uff09\u8acb\u6c42\u3092\u958b\u59cb\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001\u3053\u306e\u65b0\u3057\u3044\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

\u5bfe\u8c61\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u521d\u306e\u8ca9\u58f2\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u524d\u306b\u3001MIDA\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

2023\u5e74\u65b0\u7523\u696d\u30de\u30b9\u30bf\u30fc\u30d7\u30e9\u30f3\u306b\u57fa\u3065\u304f\u518d\u6295\u8cc7\u63a7\u9664<\/p>","protected":false},"author":3,"featured_media":2844,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[32],"class_list":["post-2841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rb-inform","tag-balance-sheet"],"acf":[],"_links":{"self":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts\/2841","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/comments?post=2841"}],"version-history":[{"count":5,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts\/2841\/revisions"}],"predecessor-version":[{"id":3660,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts\/2841\/revisions\/3660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/media\/2844"}],"wp:attachment":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/media?parent=2841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/categories?post=2841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/tags?post=2841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}