春节公司开支税务优化指南
随着春节临近，合理规划节庆开支不仅能传递关怀与祝福，更能为公司实现合法税务优化。
本指南将各类常见开支的税务处理方式分类说明，助您一目了然。
一、 员工相关开支（可有效激励团队，多数可全额抵税）
此类开支旨在奖励员工，通常税务处理较为优惠，但必须按规定报备（如计入员工薪酬报表EA Form）。
| 项目 | 扣税情况 | 关键条件/备注 |
| 红包 | ✅ 100% 扣税 | 需作为薪酬一部分，申报在员工的薪资单（Payroll）及EA表格中。 |
| 花红/奖金 | ✅ 100% 扣税 | 需作为薪酬一部分，申报在员工的薪资单（Payroll）及EA表格中。 |
| 收工宴/开工宴 | ✅ 100% 扣税 | 专为公司员工举办的庆祝宴会。 |
| 赠送礼篮 | ✅ 100% 扣税 | 对象必须是公司员工。 |
二、 客户/供应商相关开支（维护商务关系，部分抵税）
此类商务招待与推广开支，税务处理取决于具体性质。
| 项目 | 扣税情况 | 关键条件/备注 |
| 赠送礼篮（带公司或产品标志） | ✅ 100% 扣税 | 视作促销赠品，具有广告宣传性质。 |
| 举办招待晚宴 | ✅ 50% 扣税 | 为公司客户或供应商举办的宴会。 |
| 赠送礼篮（无公司标志） | ✅ 50% 扣税 | 视为普通商务礼品。 |
三、 其他常见节庆开支（通常不可抵税）
此类开支多为营造节日氛围的消耗性活动，通常无法获得税务抵扣。
| 项目 | 扣税情况 | 备注 |
| 任何形式的现金红包 | ❌ 不可扣税 | 给予非员工的现金礼金（如给舞狮团的红包）。 |
| 舞狮表演 | ❌ 不可扣税 | 在公司农历新年活动中聘请舞狮团的费用。 |
| 燃放烟花 | ❌ 不可扣税 | 在公司活动中燃放烟花的费用。 |
A Guide to Tax Optimization for Chinese New Year Business Expenses
As Chinese New Year approaches, prudent planning of festive expenses can convey goodwill and achieve legitimate tax savings for your company. This guide categorizes the tax treatment of common expenses for your quick reference.
1. Employee-Related Expenses (Effective for team motivation, mostly fully deductible)
These expenses aim to reward staff and generally receive favorable tax treatment, but must be properly documented (e.g., reported in the EA Form).
| Item | Tax Deductibility | Key Condition / Notes |
|---|---|---|
| Ang Pow (Red Packets) | ✅ 100% Deductible | Must be treated as part of remuneration and reported in the employee’s payroll and EA Form. |
| Bonus / Incentive | ✅ 100% Deductible | Must be treated as part of remuneration and reported in the employee’s payroll and EA Form. |
| Year-End / Opening Dinner | ✅ 100% Deductible | Dinner or banquet organized exclusively for company employees. |
| Gift Hampers | ✅ 100% Deductible | Provided to employees only. |
2. Client/Supplier-Related Expenses (Maintaining business relationships, partially deductible)
Tax treatment for these business entertainment and promotion expenses varies by nature.
| Item | Tax Deductibility | Key Condition / Notes |
|---|---|---|
| Gift Hampers (with company/product logo) | ✅ 100% Deductible | Treated as promotional free samples (advertising purpose). |
| Hosting Entertainment Dinners | ✅ 50% Deductible | Banquets or dinners hosted for clients or suppliers. |
| Gift Hampers (no logo) | ✅ 50% Deductible | Treated as ordinary business gifts. |
3. Other Common Festive Expenses (Typically non-deductible)
These expenses are generally for creating festive atmosphere and are usually not tax-deductible.
| Item | Tax Deductibility | Notes |
|---|---|---|
| Cash Ang Pow in any form | ❌ Not Deductible | Cash gifts given to non-employees (e.g., to lion dance troupes). |
| Lion Dance Performance | ❌ Not Deductible | Fees for engaging lion dance troupes for company CNY events. |
| Fireworks Display | ❌ Not Deductible | Costs for setting off fireworks during company events. |
免责声明 (Disclaimer)
本内容提供的资料及马来西亚税务局 PR 4/2015 公共裁决整理。由于个别案例的会计处理（如娱乐费用与差旅费的划分）可能存在差异，建议在进行年度报税前，将您的开支清单交由委任的合格税务代理（Tax Agent）进行最终核审。
Disclaimer
The information provided herein is compiled based on the guidelines set forth in the Public Ruling (PR) No. 4/2015 issued by the Inland Revenue Board of Malaysia (LHDN). As accounting treatments for specific cases—such as the classification between entertainment expenses and travelling expenses—may vary depending on the nature of the transaction, it is strongly recommended that you submit your expenditure list to an appointed qualified Tax Agent for final verification and audit prior to your annual tax filing.
春节公司开支税务优化指南 – A Guide to Tax Optimization for Chinese New Year Business Expenses
