论文部分内容阅读
为吸引投资和促进经济增长,马来西亚于10月21日宣布公司税将从现行的40%降为35%。据法新社报道,马来西亚将从1989年起,将公司税削减五个百分点;同时,公司目前还必须负担的5%的发展税,将从1990年起降低一个百分点,并在今后数年内逐步取消。马财政部长在宣布上述消息时说,公司税的削减将使该国的税率具很高的竞争力。该国工商业人士一向认为,马来西亚高水准的公司税,对吸引外国投资起着消极作用。
To attract investment and boost economic growth, Malaysia announced on October 21 that corporate tax will be reduced from the current 40% to 35%. According to AFP, Malaysia will cut corporate tax by 5 percentage points from 1989 onwards. At the same time, the 5% development tax that the company still has to bear will be reduced by one percentage point from 1990 and gradually be phased in over the next few years cancel. In announcing the above news, the Minister of Finance said that the reduction of corporate tax will make the country’s tax rate highly competitive. Industry and business people in the country have always believed that a high standard of corporate tax in Malaysia plays a negative role in attracting foreign investment.