Deduction of enterprise income 

企业收入扣除

（在马来西亚不可以企业税前抵扣的科目有哪些）

 Cost of acquisition of goodwill/amortisation of goodwill is not deductible, as theseexpenses are capital in nature.

 商誉取得成本/商誉摊销不可扣除，因为这些费用属资本性质

Fines and penalties are generally not deductible. 

罚款和惩罚通常是不可扣除的

Taxes on income are generally not deductible

所得税一般是不能扣除的

EXPENSES THAT ARE NOT INCURRED

未发生的费用

Provision of expenses
费用准备

General provision of bad debt

坏账的一般准备

Depreciation and loss on disposal capital assets

处置资本资产的折旧和损失

Unrealised foreign exchange loss

未实现的外汇损失

CAPITAL EXPENDITURE

资本支出

Pre-commencement expenses

业务费用

Costs including incidental costs, of acquiring, improving or altering capital assets 

成本，包括购置、改进或生产的附带成本变更资本资产

Costs of protecting, preserving or defending the title of capital assets
保护、保存或捍卫的费用资本资产

Renovation or construction cost of premises

房屋翻新或建造费用

Acquisition repair

收购修复

First painting on premises

第一幅室内绘画