{"id":49005,"date":"2026-04-21T06:35:35","date_gmt":"2026-04-20T22:35:35","guid":{"rendered":"https:\/\/speedhome.com\/blog\/?p=49005"},"modified":"2026-05-02T18:28:12","modified_gmt":"2026-05-02T10:28:12","slug":"%e6%94%b6%e7%a7%9f%e5%88%ab%e5%bf%98%e8%ae%b0%e4%ba%a4%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/speedhome.com\/blog\/%e6%94%b6%e7%a7%9f%e5%88%ab%e5%bf%98%e8%ae%b0%e4%ba%a4%e7%a8%8e\/","title":{"rendered":"\u6536\u79df\u522b\u5fd8\u8bb0\u4ea4\u7a0e\uff1a\u9a6c\u6765\u897f\u4e9a\u623f\u4e1c\u7a0e\u52a1\u5b8c\u6574\u6307\u5357 (2026)"},"content":{"rendered":"\n

\u6536\u4e86\u79df\u91d1\uff0c\u4ee5\u4e3a\u94b1\u8fdb\u53e3\u888b\u5c31\u6ca1\u4e8b\u4e86\uff1f\u9519\u3002\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u5c40\uff08LHDN\uff09\u628a\u79df\u91d1\u6536\u5165\u5217\u4e3a\u6cd5\u5b9a\u6536\u5165\uff0c\u5fc5\u987b\u6bcf\u5e74\u7533\u62a5\u2014\u2014\u4e0d\u7ba1\u4f60\u7684\u623f\u5b50\u6709\u6ca1\u6709\u8d37\u6b3e\uff0c\u6709\u6ca1\u6709\u8d5a\u5230\u94b1\u3002\u6f0f\u62a5\u7684\u7f5a\u6b3e\u662f\u6b20\u7a0e\u989d\u7684 45%\uff08\u300a1967 \u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 113 \u6761\uff09\u3002<\/p>\n\n\n\n

\u597d\u6d88\u606f\u662f\uff1a\u61c2\u5f97\u5584\u7528\u6263\u7a0e\u9879\u76ee\uff0c\u5b9e\u9645\u8981\u7f34\u7684\u7a0e\u53ef\u4ee5\u4f4e\u5f88\u591a\u3002\u8fd9\u7bc7\u6307\u5357\u5e2e\u4f60\u7406\u6e05\u695a\u54ea\u4e9b\u80fd\u6263\u3001\u54ea\u4e9b\u4e0d\u80fd\u6263\u3001\u600e\u4e48\u62a5\u3001deadline \u662f\u51e0\u65f6\u3002<\/p>\n\n\n\n\n

\"Branded
Branded checklist visual for \u00ca\u00ee\u2202\u00c1\u00df\u00fc\u00c2\u00e0\u00b4\u00c2\u00f8\u00f2\u00cb\u00c6\u221e\u2030\u222b\u00a7\u00c1\u00ae\u00e9\u00d4\u00ba\u00f6\u00c8\u00a9\u00a8\u00ca\u00f9\u2022\u00cb\u2022\u00f8\u2030\u222b\u00f6\u00ca\u00e0\u00f8\u2030\u220f\u00fa\u00c1\u00ae\u00e9\u00c2\u00e4\u00b0\u00c2\u00c6\u00e5\u00ca\u00ef\u00a5\u00ca\u00e5\u00e1\u00c2\u00e7\u00f3 step-by-step image<\/figcaption><\/figure>\n\n\n\n\n

\u79df\u91d1\u6536\u5165\u7b97\u4ec0\u4e48\u7a0e\uff1f<\/h2>\n\n\n\n

\u6839\u636e\u300a1967 \u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 4(d) \u6761\uff0c\u79df\u91d1\u6536\u5165\u5c5e\u4e8e”\u6cd5\u5b9a\u6536\u5165”\uff0c\u5fc5\u987b\u900f\u8fc7 LHDN e-Filing \u7533\u62a5\u3002\u8fd9\u8ddf\u4f60\u7684\u5de5\u8d44\u6536\u5165\u662f\u5206\u5f00\u8ba1\u7b97\u7684\uff0c\u4f46\u4e24\u8005\u52a0\u8d77\u6765\u624d\u662f\u4f60\u6574\u4f53\u7684\u5e94\u8bfe\u7a0e\u6536\u5165\u3002<\/p>\n\n\n\n

\u4e3e\u4f8b\uff1a\u5de5\u8d44 RM60,000 + \u51c0\u79df\u91d1\u6536\u5165 RM24,000 = \u5e94\u8bfe\u7a0e\u6536\u5165 RM84,000\uff0c\u8fb9\u9645\u7a0e\u7387 21%\u3002\u6240\u4ee5\u79df\u91d1\u8d8a\u591a\uff0c\u7a0e\u7387\u53ef\u80fd\u66f4\u9ad8\uff0c\u66f4\u8981\u597d\u597d\u89c4\u5212\u6263\u7a0e\u3002<\/p>\n\n\n\n\n

\"Branded
Branded checklist visual for \u00ca\u00ee\u2202\u00c1\u00df\u00fc\u00c2\u00e0\u00b4\u00c2\u00f8\u00f2\u00cb\u00c6\u221e\u2030\u222b\u00a7\u00c1\u00ae\u00e9\u00d4\u00ba\u00f6\u00c8\u00a9\u00a8\u00ca\u00f9\u2022\u00cb\u2022\u00f8\u2030\u222b\u00f6\u00ca\u00e0\u00f8\u2030\u220f\u00fa\u00c1\u00ae\u00e9\u00c2\u00e4\u00b0\u00c2\u00c6\u00e5\u00ca\u00ef\u00a5\u00ca\u00e5\u00e1\u00c2\u00e7\u00f3 comparison image<\/figcaption><\/figure>\n\n\n\n\n

\u54ea\u4e9b\u8d39\u7528\u53ef\u4ee5\u6263\u7a0e\uff1f<\/h2>\n\n\n\n

\u53ef\u4ee5\u4ece\u79df\u91d1\u6536\u5165\u91cc\u6263\u9664\u7684\u8d39\u7528\u5305\u62ec\uff1a<\/p>\n\n\n\n

\u53ef\u6263\u7a0e\u9879\u76ee<\/th>\u6761\u4ef6<\/th><\/tr><\/thead>
\u623f\u8d37\u5229\u606f<\/td>\u53ea\u7b97\u5229\u606f\u90e8\u5206\uff0c\u672c\u91d1\u4e0d\u80fd\u6263<\/td><\/tr>
\u5730\u7a0e\uff08Quit Rent\uff09+ \u95e8\u724c\u7a0e\uff08Assessment\uff09<\/td>\u7531\u623f\u4e1c\u7f34\u4ed8\u7684\u624d\u7b97<\/td><\/tr>
\u706b\u9669 \/ \u697c\u5b87\u4fdd\u9669<\/td>\u4ec5\u9650\u51fa\u79df\u623f\u4ea7<\/td><\/tr>
\u7ef4\u4fee\u4e0e\u4fdd\u517b\u8d39<\/td>\u9650\u4e8e”\u6062\u590d\u539f\u72b6”\u7684\u7ef4\u4fee\uff0c\u975e\u88c5\u4fee<\/td><\/tr>
\u623f\u4ea7\u4ee3\u7406\u4f63\u91d1<\/td>\u9700\u6709\u53d1\u7968<\/td><\/tr>
\u7ba1\u7406\u5e73\u53f0\u8d39\u7528<\/td>\u5982 SPEEDHOME \u7b49\u51fa\u79df\u5e73\u53f0\u8d39<\/td><\/tr>
\u5bb6\u7535\u6298\u65e7<\/td>\u521d\u59cb\u514d\u7a0e 20%\uff0c\u5e74\u5ea6\u514d\u7a0e 14%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u6240\u6709\u6263\u7a0e\u9879\u76ee\u90fd\u5fc5\u987b\u6709\u6536\u636e\u6216\u5355\u636e\u652f\u6491\uff0c\u7533\u62a5\u65f6\u8bb0\u5f97\u5907\u597d\u3002<\/p>\n\n\n\n\n

\"Branded
Branded checklist visual for \u00ca\u00ee\u2202\u00c1\u00df\u00fc\u00c2\u00e0\u00b4\u00c2\u00f8\u00f2\u00cb\u00c6\u221e\u2030\u222b\u00a7\u00c1\u00ae\u00e9\u00d4\u00ba\u00f6\u00c8\u00a9\u00a8\u00ca\u00f9\u2022\u00cb\u2022\u00f8\u2030\u222b\u00f6\u00ca\u00e0\u00f8\u2030\u220f\u00fa\u00c1\u00ae\u00e9\u00c2\u00e4\u00b0\u00c2\u00c6\u00e5\u00ca\u00ef\u00a5\u00ca\u00e5\u00e1\u00c2\u00e7\u00f3 summary image<\/figcaption><\/figure>\n\n\n\n\n

\u54ea\u4e9b\u4e0d\u80fd\u6263\uff1f<\/h2>\n\n\n\n
\u4e0d\u53ef\u6263\u7a0e\u9879\u76ee<\/th>\u539f\u56e0<\/th><\/tr><\/thead>
\u623f\u8d37\u672c\u91d1<\/td>\u8d44\u672c\u6027\u652f\u51fa<\/td><\/tr>
\u88c5\u4fee\u7ffb\u65b0\u8d39<\/td>\u8d44\u672c\u6027\u652f\u51fa\uff0c\u63d0\u5347\u623f\u4ea7\u4ef7\u503c<\/td><\/tr>
\u5bb6\u5177\u8d2d\u7f6e\u8d39<\/td>\u8d44\u672c\u6027\u652f\u51fa\uff08\u53ef\u7533\u8bf7\u6298\u65e7\uff0c\u4f46\u4e0d\u80fd\u76f4\u63a5\u6263\uff09<\/td><\/tr>
\u4e2a\u4eba\u751f\u6d3b\u5f00\u9500<\/td>\u4e0e\u79df\u91d1\u6536\u5165\u65e0\u5173<\/td><\/tr>
\u7a7a\u79df\u671f\u95f4\u635f\u5931<\/td>\u6ca1\u6709\u5b9e\u9645\u4ed8\u6b3e\uff0c\u4e0d\u7b97\u652f\u51fa<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u6700\u5e38\u89c1\u7684\u9519\u8bef\uff1a\u628a\u88c5\u4fee\u8d39\u5f53”\u7ef4\u4fee\u8d39”\u7533\u62a5\u3002LHDN \u7684\u5ba1\u8ba1\u4f1a\u76f4\u63a5\u67e5\u2014\u2014\u6269\u5efa\u3001\u91cd\u65b0\u88c5\u6f62\u90fd\u7b97\u8d44\u672c\u6027\u652f\u51fa\uff0c\u4e0d\u80fd\u6263\u3002<\/p>\n\n\n\n

\u7ef4\u4fee vs \u88c5\u4fee\uff0c\u5dee\u522b\u5728\u54ea\u91cc\uff1f<\/h2>\n\n\n\n

\u4fee\u7406\u662f\u8ba9\u623f\u5b50”\u6062\u590d\u539f\u72b6”\u2014\u2014\u4fee\u6c34\u7ba1\u3001\u8865\u5899\u6f06\u3001\u6362\u574f\u6389\u7684\u9501\uff0c\u8fd9\u4e9b\u53ef\u4ee5\u6263\u7a0e\u3002\u88c5\u4fee\u662f”\u63d0\u5347\u623f\u4ea7”\u2014\u2014\u52a0\u5efa\u623f\u95f4\u3001\u5168\u5c4b\u7ffb\u65b0\u3001\u6362\u65b0\u53a8\u67dc\uff0c\u8fd9\u4e9b\u4e0d\u80fd\u6263\uff0c\u5c5e\u4e8e\u8d44\u672c\u6027\u652f\u51fa\u3002<\/p>\n\n\n\n

\u7b80\u5355\u5224\u65ad\u6cd5\uff1a\u4fee\u597d\u4e4b\u540e\uff0c\u623f\u5b50\u8ddf\u539f\u6765\u4e00\u6837\u5417\uff1f\u5982\u679c\u662f\uff0c\u53ef\u4ee5\u6263\u3002\u5982\u679c\u4fee\u5b8c\u4e4b\u540e\u6bd4\u539f\u6765\u66f4\u597d\u3001\u66f4\u5927\u3001\u66f4\u503c\u94b1\uff0c\u90a3\u5c31\u662f\u88c5\u4fee\uff0c\u4e0d\u80fd\u6263\u3002<\/p>\n\n\n\n

\u5168\u88c5\u4fee\u51fa\u79df\u7684\u7a0e\u52a1\u4f18\u52bf<\/h2>\n\n\n\n

\u5982\u679c\u4f60\u7684\u623f\u5b50\u662f\u5168\u88c5\u4fee\u51fa\u79df\uff0c\u51b7\u6c14\u673a\u3001\u51b0\u7bb1\u3001\u6d17\u8863\u673a\u7b49\u5bb6\u7535\u53ef\u4ee5\u7533\u8bf7\u8d44\u672c\u514d\u7a0e\uff08Capital Allowance\uff09\uff1a\u521d\u59cb\u514d\u7a0e 20%\uff0c\u5e74\u5ea6\u514d\u7a0e 14%\u3002<\/p>\n\n\n\n

\u8fd9\u4e0d\u662f\u76f4\u63a5\u6263\u7a0e\uff0c\u800c\u662f\u628a\u5bb6\u7535\u7684”\u6298\u65e7”\u5f53\u4f5c\u652f\u51fa\u6765\u8ba1\u7b97\uff0c\u9010\u5e74\u6263\u51cf\u3002\u957f\u671f\u6301\u6709\u51fa\u79df\u623f\u4ea7\u7684\u623f\u4e1c\uff0c\u5168\u88c5\u4fee\u53cd\u800c\u6bd4\u8f83\u5212\u7b97\u3002<\/p>\n\n\n\n

2026 \u5e74\u6240\u5f97\u7a0e\u7a0e\u7387\u8868\uff08YA 2025\uff09<\/h2>\n\n\n\n
\u5e94\u8bfe\u7a0e\u6536\u5165\uff08RM\uff09<\/th>\u7a0e\u7387<\/th><\/tr><\/thead>
0 \u2013 5,000<\/td>0%<\/td><\/tr>
5,001 \u2013 20,000<\/td>1%<\/td><\/tr>
20,001 \u2013 35,000<\/td>3%<\/td><\/tr>
35,001 \u2013 50,000<\/td>8%<\/td><\/tr>
50,001 \u2013 70,000<\/td>13%<\/td><\/tr>
70,001 \u2013 100,000<\/td>21%<\/td><\/tr>
100,001 \u2013 400,000<\/td>24%<\/td><\/tr>
\u8d85\u8fc7 400,000<\/td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u79df\u91d1\u6536\u5165\u8ddf\u5de5\u8d44\u5408\u5e76\u8ba1\u7b97\uff0c\u76f4\u63a5\u5f71\u54cd\u4f60\u843d\u5728\u54ea\u4e2a\u7a0e\u7387\u6863\u3002\u5982\u679c\u4f60\u672c\u6765\u5de5\u8d44\u5df2\u7ecf\u5728 21% \u6863\uff0c\u989d\u5916\u7684\u79df\u91d1\u6536\u5165\u53ef\u80fd\u88ab\u5f81 24%\u3002<\/p>\n\n\n\n

\u600e\u4e48\u62a5\u7a0e\uff1f\u4e00\u6b65\u4e00\u6b65\u6765<\/h2>\n\n\n\n
    \n
  1. \u767b\u5165 MyTax \u7cfb\u7edf\uff08mytax.hasil.gov.my\uff09<\/li>\n
  2. \u9009\u62e9 e-Filing \u2192 Form BE\uff08\u53d7\u85aa\u4eba\u58eb\uff09\u6216 Form B\uff08\u81ea\u96c7\u4eba\u58eb\uff09<\/li>\n
  3. \u586b\u5165\u79df\u91d1\u603b\u6536\u5165<\/li>\n
  4. \u9010\u9879\u586b\u5165\u53ef\u6263\u7a0e\u652f\u51fa<\/li>\n
  5. \u7cfb\u7edf\u81ea\u52a8\u8ba1\u7b97\u51c0\u6cd5\u5b9a\u6536\u5165<\/li>\n
  6. \u6838\u5bf9\u65e0\u8bef\u540e\u63d0\u4ea4\uff0c\u7f34\u4ed8\u5e94\u7f34\u7a0e\u6b3e<\/li>\n<\/ol>\n\n\n\n

    \u62a5\u7a0e\u622a\u6b62\u65e5\u671f<\/h3>\n\n\n\n
    \u8868\u683c<\/th>\u9002\u7528\u5bf9\u8c61<\/th>\u622a\u6b62\u65e5\u671f<\/th><\/tr><\/thead>
    Form BE<\/td>\u53d7\u85aa\u4eba\u58eb\uff08\u6709\u5de5\u8d44 + \u79df\u91d1\u6536\u5165\uff09<\/td>4 \u6708 30 \u65e5<\/td><\/tr>
    Form B<\/td>\u81ea\u96c7\u4eba\u58eb<\/td>6 \u6708 30 \u65e5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    \u9700\u8981\u51c6\u5907\u54ea\u4e9b\u6587\u4ef6\uff1f<\/h3>\n\n\n\n

    \u6536\u636e\u3001\u79df\u7ea6\u3001\u7ef4\u4fee\u53d1\u7968\u3001\u623f\u8d37\u6708\u7ed3\u5355\u3001\u4fdd\u9669\u5355\u3001\u5730\u7a0e \/ \u95e8\u724c\u7a0e\u6536\u636e\u3001\u4ee3\u7406\u4f63\u91d1\u53d1\u7968\u2014\u2014\u5168\u90e8\u8981\u4fdd\u7559 7 \u5e74\u3002LHDN \u5ba1\u8ba1\u53ef\u4ee5\u8ffd\u6eaf 7 \u5e74\uff0c\u4e0d\u662f 3 \u5e74\u3002<\/p>\n\n\n\n

    \u6f0f\u62a5\u6216\u8fdf\u62a5\u7684\u540e\u679c<\/h2>\n\n\n\n
    \u8fdd\u89c4\u60c5\u51b5<\/th>\u7f5a\u6b3e<\/th><\/tr><\/thead>
    \u6f0f\u62a5\u79df\u91d1\u6536\u5165<\/td>\u6b20\u7a0e\u989d\u7684 45%\uff08\u7b2c 113 \u6761\uff09<\/td><\/tr>
    \u8fdf\u4ea4\u62a5\u7a0e\u8868<\/td>RM200 \u2013 RM2,000 \u6216\u6b20\u7a0e\u989d\u7684 300%<\/td><\/tr>
    \u5ba1\u8ba1\u8ffd\u6eaf\u671f<\/td>\u6700\u957f 7 \u5e74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    LHDN \u4f1a\u4ea4\u53c9\u5bf9\u6bd4\u79df\u7ea6\u5370\u82b1\u7a0e\u8bb0\u5f55\u3001\u623f\u4ea7\u62e5\u6709\u6743\u6570\u636e\u548c\u94f6\u884c\u5b58\u6b3e\u3002\u5982\u679c\u4f60\u7684\u8d26\u6237\u6bcf\u6708\u56fa\u5b9a\u6536\u5230\u8f6c\u8d26\uff0c\u4f46\u6ca1\u6709\u7533\u62a5\u79df\u91d1\uff0c\u5f88\u5bb9\u6613\u89e6\u53d1\u5ba1\u8ba1\u3002<\/p>\n\n\n\n

    \u5982\u679c\u4f60\u62e5\u6709\u591a\u4e2a\u51fa\u79df\u5355\u4f4d\uff0c\u5efa\u8bae\u53c2\u9605\u6211\u4eec\u7684\u8be6\u7ec6\u7533\u62a5\u6307\u5357\uff1a\u79df\u91d1\u6536\u5165\u62a5\u7a0e\u5b8c\u6574\u6307\u5357\uff08\u9a6c\u6765\u897f\u4e9a\u623f\u4e1c\u5fc5\u8bfb\uff09\uff0c\u6db5\u76d6\u591a\u623f\u4ea7\u7533\u62a5\u3001\u5370\u82b1\u7a0e\u8c41\u514d\u53ca\u5e38\u89c1\u9519\u8bef\u3002<\/p>\n\n\n\n

    \u5e38\u89c1\u95ee\u9898<\/h2>\n\n\n\n
    \n\n
    \n

    \u53ea\u51fa\u79df\u4e00\u95f4\u623f\uff0c\u4e5f\u8981\u62a5\u7a0e\u5417\uff1f<\/h3>\n
    \n

    \u8981\u3002LHDN \u7684\u8d77\u5f81\u70b9\u662f RM0\u2014\u2014\u54ea\u6015\u4f60\u4e00\u4e2a\u6708\u53ea\u6536 RM500 \u623f\u79df\uff0c\u6280\u672f\u4e0a\u4e5f\u9700\u8981\u7533\u62a5\u3002\u5b9e\u9645\u4e0a\u7f34\u591a\u5c11\u7a0e\u53d6\u51b3\u4e8e\u4f60\u7684\u603b\u5e94\u8bfe\u7a0e\u6536\u5165\uff0c\u843d\u5728\u4f4e\u6863\u7684\u8bdd\u53ef\u80fd\u7a0e\u6b3e\u63a5\u8fd1\u96f6\uff0c\u4f46\u7533\u62a5\u4e49\u52a1\u662f\u5b58\u5728\u7684\u3002<\/p>\n <\/div>\n <\/div>\n\n

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    \u88c5\u4fee\u8d39\u53ef\u4ee5\u6263\u7a0e\u5417\uff1f<\/h3>\n
    \n

    \u4e0d\u80fd\u76f4\u63a5\u6263\u3002\u88c5\u4fee\u5c5e\u4e8e\u8d44\u672c\u6027\u652f\u51fa\uff0c\u4e0d\u662f\u53ef\u6263\u7a0e\u7684\u6536\u5165\u652f\u51fa\u3002\u67d0\u4e9b\u5bb6\u7535\u53ef\u4ee5\u900f\u8fc7\u8d44\u672c\u514d\u7a0e\uff08Capital Allowance\uff09\u9010\u5e74\u644a\u9500\uff0c\u4f46\u7ffb\u65b0\u5de5\u7a0b\u672c\u8eab\u4e0d\u80fd\u6263\u3002<\/p>\n <\/div>\n <\/div>\n\n

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    \n

    \u5370\u82b1\u7a0e\u53ef\u4ee5\u6263\u7a0e\u5417\uff1f<\/h3>\n
    \n

    \u4e0d\u80fd\u3002\u5370\u82b1\u7a0e\u662f\u4e00\u6b21\u6027\u7684\u4ea4\u6613\u7a0e\uff0c\u4e0d\u5c5e\u4e8e\u53ef\u6263\u7a0e\u7684\u79df\u91d1\u6536\u5165\u652f\u51fa\u3002\u4f46\u5df2\u76d6\u7ae0\u7684\u79df\u7ea6\u662f LHDN \u5ba1\u8ba1\u65f6\u7684\u5fc5\u8981\u6587\u4ef6\uff0c\u5efa\u8bae\u6bcf\u4efd\u79df\u7ea6\u90fd\u8981\u76d6\u7ae0\u3002<\/p>\n <\/div>\n <\/div>\n\n

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    2026 \u5e74\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\u662f\u54ea\u5929\uff1f<\/h3>\n
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    \u53d7\u85aa\u4eba\u58eb\uff08Form BE\uff09\u622a\u6b62\u65e5\u662f 2026 \u5e74 4 \u6708 30 \u65e5\uff1b\u81ea\u96c7\u4eba\u58eb\uff08Form B\uff09\u622a\u6b62\u65e5\u662f 2026 \u5e74 6 \u6708 30 \u65e5\u3002<\/p>\n <\/div>\n <\/div>\n\n<\/div>\n\n\n\n

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