自僱人士報稅須知，自僱人士怎麼報稅？Borang B, Borang P 或 Borang BE？有了收入，幾時要繳稅？設立Sole Proprietor/ Partnership/ Sdn Bhd?

要开公司 Want to start a company 已经有公司的老板们 Already a boss 不可不知的报税知识 Things must know for income tax submission Hello大家好我是Hailey Hello everyone, I am Hailey 是一名理财规划师 A licensed financial planner 今天我就来跟大家分享一下 Today I will share with you 自雇人士所需要知道的报税知识 Things need to know for self-employed for tax filing 假如你是老板或者是要做老板 If you are boss or want to be a boss 就一定要守到视频的最后 You have to watch till the end of the video 会跟大家分享一下自雇人士应该要知道的小贴士哦 I will share with you some tips that you should know 首先我们先来关注一下 First, let’s start with 为什么报税那么重要呢 Why tax submission is important 因为如果少报税或者是没有报税的话 Because any under-declare tax or fail to file your taxes 假如被税务局抓到 If caught by the Inland Revenue Board (IRB) 会被罚款80%到300%的 Will be fined 80% to 300% 是的 是300% Yes it is 300% 只要有经营生意 As long as running a business 就在6月30日之前报税 Need to submit tax filing before 30 June 今年例外要在8月30日之前报税 With exception for this year which is before 30 August 自雇人士要知道的是 Self-employed also need to aware that 他们需要缴交所得税的分期付款 They need to pay income tax installments 自雇人士必须预付明年的所得税 Self-employed must prepay next year's income tax 到报税的时候 During tax filing 有任何多缴的所得税 any overpaid income tax 是会退还给纳税人的 Will be refunded to the taxpayer 分期付款是根据税务局所预计的明年的所得税 The installment payment is based on estimation done by IRB 每两个月付一次 Have to pay every two months 关于所得税的分期付款 Further detail on the income tax installment 可以看看之前和大家分享的这个视频 Can watch this video which I shared before 这里不但包括了自雇人士的所得税付款 This video not only includes income tax instalment for self-employed 也有包括了公司的所得税分期付款 And also includes company’s income tax installment 而如果迟缴税 将会被罚款10% Any late payment income tax will be fined 10% 假如60天过后还没有缴税的话 If the tax still not paid after 60 days 会另外加5% Will add another 5% 现在来看看 Now lets look at 自雇人士要怎样报税 How to declare taxes for self-employed 首先要分清楚的是 The first thing need to know 是合伙生意还是独自经营生意 Is whether is a partnership or a sole proprietor 如果是Partnership的话是要填 Borang P If it’s a partnership, fill in Borang P 如果是Sole Proprietor 的话要填 Borang B If it is Sole Proprietor, fill in Borang B 打工一族的话 就要填 Borang BE If under employed, fill in Borang BE 只要是经营生意 As long as it is a business 不管是Partnership还是Sole Proprietor都要做账 Whether it’s Partnership or Sole Proprietor 包括了小型生意的老板 Including small business owners 自由职业者 自由写稿人 Freelance writer 合同工 佣金驾驶员 Contract worker, commission driver 寿险代理员 旅行推销员 Life Insurance Agent, Traveling Agent 房产经纪人等他们都是属于自雇人士 Real estate agents and others are self-employed 做账 如果是简单的话是可以自己做的 If the account is simple, you can do it yourself 简单来说就是包括了 To simplified, accounts include 资产负债表和损益表 Balance sheet and income statement 资产负债表就是Balance Sheet 或者是 Statement of financial position The balance sheet or Statement of financial position 包括了公司的固定资产 流动资产 Including the company’s fixed assets and current assets 公司债务还有公司的资本 Company liabilities and capital 固定资产就是 fixed assets Fixed assets 可以包括了公司的电脑 Such as computers 公司的桌子椅子和橱柜等等 Office tables, chairs, cabinets, etc. 流动资产包括了 Current assets include 银行余额 应收账款 Bank balance and accounts receivable 公司的债务包括了 The company’s liabilities includes 应付账款和银行的债务 Accounts payable and borrowings 损益表就包括了 The income statement includes 收入扣掉公司的支出 Revenue deducts company expenses 这些费用一定要是直接或间接属于公司的运作成本 These expenses must be office operating costs either directly or indirectly 如果是车油 电话费 If it’s car fuel, phone charges 就按百分比来分 Proportion by percentage 哪一些是属于公司的哪一些是属于私人的 How much for business and how much for individual 如果是entertainment If it is entertainment 只有和生意上网来的应酬才可以扣税 Only entertainment for business purpose can be deductible 如顾客的entertainment Such as customer’s entertainment 员工的entertainment Employee's entertainment 而供应商的Entertainment是除外的 While entertainment for supplier is non deductible 经营生意有什么好处呢 What are the benefits of running a business? 就是所有关于公司营业的费用都可以扣税的 All expenses relate to business are tax deductible 不仅如此 Not only that 假如公司是亏损的话 If the company is at a loss 那年的亏损是可以带到明年来抵消明年的盈利 The loss of that year can be carried to next year to offset future profit 而这亏损只是可以带到七年 This loss can only be carried forward for seven years 也就是说如果2018年公司亏损到2025年 In other words, if the company loss from 2018 to 2025 到2026年的时候 In 2026 2018年所带下来的亏损 The losses in 2018 将不可以抵消2026年的盈利 Will not be able to offset the profit in 2026 有了整个account 就要把account 填进 Borang P或者是Borang B Once have the entire account, need to fill in Borang P or Borang B Borang P 是给 Partnership 的 Borang P is for Partnership 需要填上几个股东的名字 Need to fill in the name of shareholders 股份是多少 How much is the shares 盈利会根据股份来分 Profit will be divided according to shares ownership 而每个股东就要把分配的盈利再填在Borang B Each shareholder has to fill in Borang B with the distributed profit 有了公司的净盈利 Once have the net profit 就可以填到Borang B Can fill in Borang B 假如另外有打工的话打工的工资也要填在这里 If there is other under employed job, then the pay also need to declare here 除此之外还可以享有个人减免 In addition, you can also enjoy personal relief 之前在这个视频有提到 As mentioned in this video before 如果还没有看的话可以看看这个视频 If you haven’t watched it, you can watch this video 里面很详细的解释了 It explained in detail 个人减免有什么 What is personal relief 如果有租金收入 If there is rental income 哪一些是可以扣税的项目 What is permitted expenses 还有怎样可以合法的减少税收 And how to minimise taxes payment 都一一在这里可以了解到了 All can know from this video OK现在就来讲一下视频一开始跟大家承诺的会分享的小贴士 OK, let’s talk about the tips that I mentioned at the beginning of the video 其实还没有开始做生意前的老板 In fact, before starting business 都会考虑到一点就是要开什么形式的公司 Bosses will need to decide what kind of company to start up with 应该用Sole Proprietor, Limited Liability Partnership 还是 Sdn Bhd Should use Sole Proprietor, Limited Liability Partnership or Sdn Bhd 分别在哪里 Have compile 这就是一些简单的分别 Here is some differences Sole Proprietor有一位老板 Sole Proprietor has one owner Limited Liability Partnership有二到二十位股东 Limited Liability Partnership has two to twenty shareholders Sdn Bhd 有一位或以上的股东 Sdn Bhd has one or more shareholders 法律地位 Legal Status Sole Proprietor是非独立的实体 Sole Proprietor is a non separate entity Limited Liability partnership 和 Sdn Bhd是独立的实体 Limited Liability partnership and Sdn Bhd are separate entities 个人责任 Limited liability Sole Proprietor没有限制的责任 Sole Proprietor has unlimited liability 可以延伸到个人的资产 Debts can extend to personal assets Limited Liability Partnership Limited Liability Partnership 合伙人不承担任何责任除非是自己不合法的行为 Partners do not bear any responsibility unless it is their own illegal behavior Sdn Bhd Sdn Bhd 股东不为公司负上个人的责任 Shareholders do not attach personal liability to the company 审计要求 Audit requirements Sole Proprietor是不需要的 Sole Proprietor not required Limited Liability Partnership 也是不需要 Limited Liability Partnership not required 除非是合伙协议规定 Unless stipulated in the partnership agreement 而Sdn Bhd 是需要审计的 And Sdn Bhd needs to be audited 费用 Annual fee Sole Proprietor的费用是低费用 Sole Proprietor's fees are very low Limited Liability Partnership 的费用少过 Sdn Bhd Limited Liability Partnership cost is lesser than Sdn Bhd 因为不需要审计 Because no audit is required Sdn Bhd 的费用包括 Sdn Bhd’s fees include 会计审计 税务代理 Accounting, audit, tax 秘书等费用 Secretary and other expenses 至于所得税 Income tax rate Sole Proprietor 的所得税是1% 到30% Sole Proprietor's income tax is 1% to 30% 根据应纳所得税的总额 Based on the total amount of income tax payable Limited Liability Partnership 和Sdn Bhd Limited Liability Partnership and Sdn Bhd 假如是中小型企业的话首50万是17% If it is a small and medium enterprise, the first 500,000 is 17% 接下来是24% Remaining is 24% 从2020 年起首60万是17% However from 2020 onwards, the first 600,000 is 17% 所以要经营生意也是需要规划的 To run a business also requires planning 根据以上的分别 With reference to the above 可以知道哪种公司比较适合自己的生意模式 Can know which type of company is more suitable for your business model 好了今天的分享就到这里为止 Okay, thats all for today’s sharing 如果大家喜欢我的影片记得按like If you like my video, please click like 如果还没关注我的频道记得订阅我的频道哦 If you haven’t follow my channel, remember to subscribe my channel 还有记得点击旁边的小铃铛 And remember to click the little bell next to it 这样就不会错过接下来跟大家分享的一些理财知识了 So taht you won’t miss any financial planning sharing in future 如果大家还有什么问题 If you have any questions 可以填写以下的表格让我知道哦 You can fill in the form below and let me know 拜拜 Bye bye