Zafrul: Tax policies key to encouraging corporations to embrace ESG

Tax policies and strategies must play a role in encouraging corporations to embrace and implement environmental, social, and governance (ESG) policies, said caretaker Finance Minister Tengku Datuk Seri Zafrul Tengku Abdul Aziz.

看守财政部长 Tengku Datuk Seri Zafrul Tengku Abdul Aziz 表示，税收政策和战略必须在鼓励企业接受和实施环境、社会和治理 (ESG) 政策方面发挥作用。

He noted that Malaysia had adopted the 2030 Agenda for Sustainable Development, which includes priorities to reduce greenhouse gas emissions by 45% of gross domestic product by 2030.

他指出，马来西亚已通过 2030 年可持续发展议程，其中包括到 2030 年将温室气体排放量减少 45% 国内生产总值的优先事项。

“We are also committed to achieving carbon neutrality by 2050, and have urged all government-linked investment companies, as well as government-linked companies, to set similar net-zero targets,” he said in his keynote speech in the 2022 annual meeting of the 51st Study Group on Asia-Pacific Tax Administration and Research here on 18th October.

10月18日，他在亚太税收管理与研究小组第51届2022年年会的主旨演讲中表示:“我们也致力于到2050年实现碳中和，并敦促所有与政府有关联的投资公司以及与政府有关联的公司设定类似的净零目标。”

To support this effort, he said, the caretaker Government is working towards carbon taxation and studying the feasibility of a carbon pricing mechanism.

他说，为了支持这项工作，看守政府正在努力征收碳税，并研究碳定价机制的可行性。

“We have also proposed extending the Green Investment Tax Allowance and Green Income Tax Exemption for eligible green activities, and we expand these to include solar and battery energy storage systems,” he said.

“我们还提议扩大符合条件的绿色活动的绿色投资税收减免和绿色所得税豁免，我们将其扩大到包括太阳能和电池储能系统，”他说。

He also said that the Government is committed to sustainability in the broadest sense beyond the environment, and in line with the United Nations’ Sustainable Development Goals (SDGs), which are targeted to be achieved by 2030.

他还表示，政府致力于在环境之外的最广泛意义上实现可持续性，并符合联合国的可持续发展目标（SDGs），目标是到2030年实现。

“Aligned to the SDGs, the Government targets to eliminate hardcore poverty and towards this, in Budget 2023, we proposed to set aside RM1 billion focused on helping the very poor households to improve their earnings,” he explained.

“根据可持续发展目标，政府的目标是消除核心贫困，为此，我们在 2023 年预算案中提议拨出 10 亿令吉，专注于帮助非常贫困的家庭提高收入，”他解释说。

Tengku Zafrul also pointed out that Malaysia had progressed well in education, where currently for enrolment into universities, women outnumber men.

Tengku Zafrul 还指出，马来西亚在教育方面取得了良好进展，目前进入大学的女性人数超过男性。

“However, in the labour force, female labour force participation remains relatively low at 55.7%, compared with male labour force participation of 82.6%, mainly due to women leaving the workforce to care for family,” he said.

“然而，在劳动力中，女性劳动力参与率仍然相对较低，为 55.7%，而男性劳动力参与率为 82.6%，主要是由于女性离开劳动力市场照顾家庭，”他说。

Towards supporting working mothers, he said, a RM3,000 tax relief was proposed in Budget 2023 for childcare expenses, with income tax exemption for women returning to work after a career break.

他说，为了支持在职母亲，2023年财政预算案提议为育儿费用提供3000令吉的税收减免，职业中断后重返工作岗位的女性可豁免所得税。

Tengku Zafrul also emphasised that tax administrations bear enormous responsibility for ensuring that a country’s financial position is adequate to fund the Government’s planned spending.

Tengku Zafrul 还强调，税务机关在确保一个国家的财政状况足以为政府的计划支出提供资金方面承担着巨大的责任。

“As such, tax administrations must be quick to adapt to changing socio-economic conditions and new norms when conducting tax operations,” he added.

“因此，税务机关在开展税务业务时必须迅速适应不断变化的社会经济条件和新规范，”他补充说。