Category: Business

政府宣布，2022年财政预算案总开销高达3321亿令吉，是有史以来最大手笔的财政预算案。其中2335亿令吉是用于行政开销，756亿令吉是用于发展开销，230亿令吉用于新冠肺炎基金。
政府推出了3项举措来缓解中小企业的营运资本需求，涵盖微型贷款、商业融资、马来西亚国家银行基金及企业融资担保，这些计划从1万令吉至1千万令吉，将开放给微型企业及中小型企业（SME）进行融资。

 For Business     企业篇

1) 中小企业获准将所得税分期付款推迟6个月，至2022年6月30日。

2) 在“大马一家雇佣奖掖计划”（JaminKerja）倡议下发放48亿令吉，创造60万个工作机会。

3) “大马一家雇佣奖掖计划 ”(JaminKerja)，中小企业雇佣“大马一家”非固定工作者，将可获得员工薪资的20%至30%补贴。

4) 政府续为工资补贴计划拨款20亿令吉，料30万名员工受惠。

5) 对收入减少至少30%的旅游业雇主提供工资补贴。

6) “PERANTIS实习计划”下，雇主雇佣18至30岁的毕业生和离校生，持有文凭及以上并且是行政级别，可获得每月高达900令吉的津贴，为期6个月。

7) 政府将对巧克力或可可、麦芽、咖啡和茶混合式含糖饮料征国产税。

8) 建筑/商业单位业主给予至少30%租金折扣，可享特别免税。

9) 为迎合防疫SOP程序进行的装修工程，例如通风升级、客户座位和员工设施，政府也为商家提供高达30万令吉的店面翻新及装修税务特殊减免，这项举措将有效至2022年12月31日。

10) 新成立的中小企业（于2020年7月1日至2022年12月31日成立）在未来3年内，每年可获得2万令吉的所得税退税。

11) 本地组装（CKD）轿车豁免100%销售税，进口（CBU）轿车豁免50%销售税，包括多用途轿车（MPV）及运动型多功能车（SUV），直至2022年6月30日。

12) 政府继续支持股权众筹和P2P融资，将在大马共同投资基金拨8000万令吉配对辅助金，以及马来西亚发展银行的1亿令吉投资。

13) 拨1亿令吉智能自动化配对辅助金，惠及200家制造和服务公司。

14) 向2万多家注册旅行社提供特别援助，总额8500万令吉。

15) 为Shop Malaysia Online和Go-eCommerce Onboarding拨款2亿5000万令吉。

16) 为农业和渔业提供17亿令吉的补贴和奖掖，包括15亿令吉的种子和化肥补贴。

17) 政府通过大马证券监督委员会（SC），强制上市公司董事部至少有一名女性董事。

18) 大马半岛的原棕油价格暴利税起征点将从每吨2500令吉，提高至3000令吉，而沙巴和砂拉越则从每吨3000令吉，提高至3500令吉。若价格高于门槛，沙巴和砂拉越的税率也将提高至3%，与半岛税率一致。

19) 中小企业数码化补助计划将于2022年增加至2亿令吉，其中5000万令吉用于农村地区的土著微商。

20) 为每个州属拨款2000万令吉，用于与食物安全、旅游和自然保护相关的项目。

21) 政府推出繁荣税（Cukai Makmur），向获取高收益公司征收的一次性特别税。2022课税年的首1亿令吉可征税收入，税率为24%，其余则33%。

22)对网上卖家海外销售，并通过航空快递发送到大马的低价值物品征收销售税

23) 对电子商务平台等服务供应商提供的配送服务征收服务税，但餐饮配送和物流服务除外。

24) 政府将对液态和凝胶电子烟油征国产税。

25) 继续短期雇佣合同（MySTEP）倡议，在公共领域和官联公司提供8万个合约性质的工作机会。
-50,000 为公共部门
-30,000 为政府相关公司
*以薪水超过RM1200的工作为准

26) 雇主可获得疫苗加强剂费用的税收减免和豁免。

27) 文化艺术活动、体育比赛和国际级休闲活动主办单位的所得税减免延长至2025年。

28) 电动汽车豁免进口税、国产税及销售税。

29) 大马交易所将推出自愿碳排放交易市场（Voluntary Carbon Market），作为绿色资产拥有者与其他实体之间的碳信贷交易平台。

30) 国家银行拨10亿令吉，协助中小企业采用可持续和低碳做法。

31) 拨款66亿令吉，用于相关部门和机构的各项计划，以加强和提高技术职业教育和培训（TVET）。此外，2亿令吉拨款供国家双轨制培训和工业认证计划等。

32) 为土著中小企业提供1亿令吉的配套拨款，以探索航空业。

For Individuals      个人篇

1) 每月家庭收入少于2500令吉，且家有3名或以上孩子的家庭，将获得政府发出一次性最高2000令吉的援助金.

2) 购买手机、电脑和平板电脑可获2500令吉特别税务减免。

3) 高等教育基金（PTPTN）借贷者可获10至15%的摊还折扣。

4) 技能提升课程扣税2000至7000令吉。

5) 每名学生可获150令吉的开学援助金，总拨款4亿5000万令吉，惠及300万学生。

6) 为营养餐计划拨款4亿令吉，确保学生获得足够的每日营养。

7) 推出eStart无现金交易计划，18至20岁青年将获政府汇入150令吉至电子钱包

8) 政府将全额承担残障人士（OKU）的车辆执照费用。

9) 所得税减免涵盖获得注册的精神科医生、临床心理学和辅导员服务费用或会诊费。

10) 雇员公积金局（EPF）将最低缴纳率9%延长至2022年6月。

11) 第六年起售屋免付产业盈利税（RPGT）。

12) 60万名B40家庭的大专生可获平板电脑，涉及4亿5000万令吉拨款。

13) 130万名56级及以下的公务员，每人可获700令吉特别援助金，100万名退休公务员则获350令吉，总额13亿令吉。

14) 政府根据房屋信贷担保计划拨款20亿令吉，以协助那些没有稳定收入的人，如打散工者，购买房屋。

15) 托儿和幼儿园费用可享高达3000令吉的个人所得税减免。

16) 1万名医药、牙科和药剂人员的合约将从2年延长至4年。

部分摘自 The Edge Markets

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The government announced an RM332.1 billion expansionary Budget for 2022, the highest allocation compared with previous budgets. The national Budget comprises RM233.5 billion in operating expenditure, RM75.6 billion in development expenditure and RM23 billion for the Covid-19 fund.The government has introduced 3 initiatives to ease working capital requirements for SMEs, including Micro Credit Scheme, Business Financing and Alternative Financing, Bank Negara Malaysia Funds and Business Finance Guarantee Scheme. These schemes range from RM10,000 to RM 10 million in financing, and are suitable for micro enterprises to small medium enterprises (SMEs).

For Business     企业篇

1) SMEs allowed to postpone income tax instalments for six months until June 30, 2022.

2) JaminKerja initiatives to create 600,000 job opportunities with RM4.8 billion allocation.

3) Under the JaminKerja initiative, SME business owners who employ those who are not actively working can enjoy an incentive of 20% to 30% of the employee’s monthly salary.

4) Govt allocates RM2 billion to continue wage subsidy programme targeting 300,000 workers.

5) Targeted wage subsidies for employers in tourism industry who have seen their income reduced by at least 30%.

6) Under the PERANTIS scheme, an allowance of up to RM900 per month for 6 months for graduates and school leavers from 18-30 years old on the executive level, for those with a diploma and above will be given.

7) Govt to introduce excise duty on chocolate or cocoa, malt, coffee, and tea-based premix drinks containing sugar.

8) Special tax exemption for building/commercial unit owners who give at least 30% rental discount.

9)  A tax deduction on costs of renovation and renewal of premises up to RM300,000 until end of the year 2022, with an extension of special deduction for renovation of business facilities to comply with SOP requirements such as ventilation upgrades, customer seating and employee infrastructure.

10) Newly incorporated SMEs (incorporated between 1 July 2020 until 31 December 2022) are given an income tax rebate of RM20,000 for every year for the next 3 years.

11) Govt to extend 100% sales tax waiver on CKD passenger vehicles and 50% sales tax exemption on CBU passenger vehicles, including MPVs and SUVs, until June 30, 2022.

12) Govt to continue supporting equity crowdfunding and peer-to-peer financing with RM80 million allocation in matching grants under Malaysia Co-Investment Fund, in addition to Bank Pembangunan Malaysia Bhd’s RM100 million investment.

13) RM100 million for smart automation matching grants to benefit 200 manufacturing and services companies.

14) RM85 million for special assistance to over 20,000 registered tour operators.

15) RM250 million allocated for Shop Malaysia Online and Go-eCommerce Onboarding.

16) RM1.7 billion in subsidies, incentives for farming and fisheries industries, including RM1.5 billion in subsidies for seeds and fertiliser.

17) Govt, through the Securities Commission Malaysia, to make it compulsory for public-listed companies to have at least one female director on their boards.

18) Windfall profit levy threshold for crude palm oil prices to be increased from RM2,500 per tonne to RM3,000 per tonne for Peninsular Malaysia and from RM3,000 per tonne to RM3,500 per tonne for Sabah and Sarawak. The tax rate for Sabah and Sarawak will also be raised to 3%, in line with the rate in Peninsular Malaysia, when prices exceed the threshold.

19) SME Digitalisation Grant Scheme to be increased to RM200 million in 2022, with RM50 million for Bumiputera micro entrepreneurs in rural areas.

20) RM20 million to be allocated to each state for projects related to food security, tourism, and nature conservation.

21) Govt to introduce Cukai Makmur, a special tax on a one-off basis to companies generating high profits. The first RM100 million in taxable earnings will be taxed at 24% while the remainder will be taxed at 33% for the tax assessment year of 2022.

22) Sales tax to be imposed on low-value items sourced overseas that are sold by online sellers and sent to Malaysia via air courier.

23) Services tax to be imposed on delivery services provided by service providers including e-commerce platforms, except for food and beverage deliveries and logistics services.

24) Govt to introduce excise duty on liquid, gel-based vaping e-liquids.

25) 80,000 job placements in public sector, GLCs to be continued via MySTEP initiative.
-50,000 for public sector
-30,000 for government related companies
*subject to job with salary of more than RM1200

26) Employers to get tax relief and exemptions on cost of boosters shots.

27) Income tax exemptions for organisers of artistic and cultural activities, as well as sports competitions and international-level recreational activities, to be extended until 2025.

28) Govt to provide full exemption on import, excise duties and sales tax for electric vehicles.

29) Bursa to launch Voluntary Carbon Market as voluntary platform for carbon credit trading between green asset owners and other entities.

30) Bank Negara to allocate RM1 billion towards assisting SMEs in adopting sustainable and low-carbon practices.

31) Govt to allocate RM6.6 billion for various initiatives under relevant ministries and agencies to strengthen and enhance technical and vocational education and training (TVET). RM200 million is also allocated for programmes such as the National Dual Training System and industrial certification programmes.

32) Matching grant of RM100 million for Bumiputera SMEs to explore aerospace industry.

For Individuals      个人篇

1) Government to introduce targeted aid called Bantuan Keluarga Malaysia (BKM) of RM2,000 for households with 3 or more children and a household income of below RM2,500.

2) Special RM2,500 tax relief for purchase of handphones, computers and tablets.

3) PTPTN borrowers to get 10-15% discounts, depending on chosen repayment option.

4) Tax deductions of RM2,000 to RM7,000 for upskilling courses.

5) RM150 Early Schooling Assistance for each student; total allocation of RM450 million to benefit 3 million students.

6) Daily milk program for poor students to be continued with RM400 million allocation.

7) eStart cashless transaction scheme to be introduced, which will see one-off RM150 deposited into e-wallets of those aged between 18 and 20.

8) Govt to fully bear cost of motor vehicle licences for the disabled (OKU).

9) Tax relief for cost of medical expenses/consultation involving registered psychiatrists, clinical psychologists, counsellors.

10) EPF to extend reduced minimum contribution rate of 9% until June 2022.

11) Real property gains tax removed for house sales from sixth year onwards.

12) 600,000 undergraduates from B40 families to get one tablet each, involving allocation of RM450 million.

13) 1.3 million civil servants Grade 56 and below to get RM700 special financial aid each; 1 million govt retirees to get RM350 each, altogether to involve RM1.3 billion allocation.

14) Govt to allocate RM2 billion under housing credit guarantee scheme to assist those without steady income, such as gig economy workers, to purchase homes.

15) Income tax exemption of up to RM3,000 for nursery and kindergarten fees.

16) Contracts of 10,000 medical, dental and pharmaceutical officers to be extended from two to four years.

部分摘自 The Edge Markets

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