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2017 提交所得稅必知
可扣稅事項列表
哪裏報?
只有受薪收入的納稅人將在今年4月底之前,呈報2016年的所得稅.
URL: http://www.hasil.gov.my/
奉養父母可扣稅
為減輕子女照顧年邁父母的負擔,納稅人奉養父母可各扣稅
1500令吉(2人共3000令吉)。但必須注意的是,此扣稅項目必須
符合條件,而且並非由單一納稅人享有,必須與兄弟姐妹共享,
除非納稅人是獨生子女。
另一方面,納稅人為父母支付的醫療費、特殊需要和看護開銷,
可獲得最多5000令吉的減免。不過,納稅人只可在父母的醫療
費用及奉養減免中擇其一,若已申領父母醫療費的減免,就不能
獲得奉養父母的稅務減免。
書籍、電腦、運動器材報紙也可以扣稅
從2017年開始,幾項個人扣稅項目,例如書籍、電腦和運動器材,將合並為生活方式
扣稅項目,扣稅頂額為2500令吉。政府也會擴大生活方式的扣稅項目,包括購買主流
報紙、智能手機及平板電腦、簽購網絡及健身會員費。
PRS減免至2021稅年
為避免人民在退休之年不夠錢養老,我國政府成立了私人退休
計劃(PRS)。除了為日後的生活未雨綢繆外,納稅人為該計劃繳
付的款項,每年可獲得3000令吉稅務減免,為期10年,從2012
稅年至2021稅年。
兒女教育金可扣 RM6000
如果你有通過國家高等教育基金(PTPTN)推出的國民教育儲蓄
計劃(SSPN),為兒女儲蓄教育基金,那麼你將可從有關淨存款
額中獲得6000令吉的稅務減免。
身體檢查可扣 RM500
個人、配偶或孩子因嚴重疾病而支出的醫療費用,可獲得最高
5000令吉的稅務減免,其中涵蓋了500令吉的全面身體檢查
(thorough examination)稅務回扣。所以,去年曾進行身體檢查
的納稅人,可別忘了這個減免。
社險減免RM250
雇員每月繳納的社險,如今多了個亮點!為了鼓勵人民投保社
險,政府宣布從2016稅年開始,繳納社險的雇員,可獲得最高
250令吉的社險減免。
更高兒女減免額
A.個人進修及教育費減免,從5000令吉增至7000令吉
B.沒有工作的配偶減免或前妻贍養費,從3000令吉增至4000令
吉
C.18歲以下孩子減免額從1000令吉增至2000令吉;
d. 18歲以上,未婚且接受全日制教育的兒女,每名減免額從
1000令吉增至2000令吉
更高兒女減免額
E.18歲以上、未婚且在國內外大學或學院就讀的兒女,每名減免
額從6000令吉增至8000令吉;
f.18歲以上,在國內外大學或學院就讀的殘障兒女,每名減免額
從1萬2000令吉增至1萬4000令吉(包括6000令吉的殘障兒女減
免和8000令吉深造減免)
嬰兒哺乳器材可扣稅
- 鼓勵母乳,2歲以下嬰兒哺乳器材可以1000令吉扣稅(兩年一
次)
6岁童学前教育可扣税
家有6岁以下孩子报读学前教育,可获1000令吉扣税
另外,再次提醒你,報稅前記得把相
關文件與收據整理好,因為有收據
證明才能扣稅喔!
參考
1) 2017 報稅前必知:可扣稅事項列表 - http://www.cocomy.net/post/334563
2) 2017年 申報個人所得稅可扣稅事項 - http://www.cocomy.net/post/316020
3) ◤必知!◢2017年可以扣税的东西,记得把收据收好来!不但电脑,书籍可以扣税,连
「这些东西」都可以扣!- http://rojaklah.com/2016/11/30/incometaxqi301116/

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2017-提交个人所得税必知-可扣税事项列表(马来西亚)|income tax Malaysia must know-deduct tax list|提交個人所得稅必知-可扣稅事項列表(馬來西亞)