| 马来西亚个人所得税初探 |
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| 引用本文： | 杨富源. 马来西亚个人所得税初探[J]. 企业科技与发展, 2008, 0(4): 161-162 |
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| 作者姓名： | 杨富源 |
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| 作者单位： | 广西财经学院,广西南宁530003 |
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| 摘 要： | 马来西亚是一个中等收入国家，与新加坡、文莱、印尼等东盟国家相似都以直接税为主。个人所得税在设计上充分体现了其社会经济发展的特点，作为一个外向型国家，马来西亚通过低税率、宽优惠的方式吸引外资和人才。
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| 关 键 词： | 个人所得税 马来西亚 税收申报 |
To Study Personal Income Tax In Malaysia |
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| Yang Fuyuan. To Study Personal Income Tax In Malaysia[J]. , 2008, 0(4): 161-162 |
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| Authors: | Yang Fuyuan |
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| Affiliation: | Yang Fuyuan (Guangxi Financial ＆ Economic College, Nanning, Guangxi 530003 ) |
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| Abstract: | Malaysia is a country with moderate income, and its main tax is direct tax, just like Singapere, Brunei and Indonesia. The design of personal income tax fully shows the characteristics of its social economic development. As an expeg-oriented country, Malaysia attracts overseas investment and talented people by reducing tax rate, and providing favorable pelicies. |
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| Keywords: | personal income tax Malaysia Tax declaration |
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