1960年到1990年，马来西亚从一个低人均收入的初级产品生产者的国家．迅速向新工业化经济的国家迈进。预计到本世纪末，可以进入亚洲四小龙（南韩、香港、台湾、新加坡）的行列。由于马来西亚企图维持经济高增长及其更接近发达工业化国家的情况，因而在税收制度方面需要实行进 From 1960 to 1990, Malaysia grew from a country with a low per capita income of primary product producers. Quickly move toward a new industrialized economy in the country. It is estimated that by the end of this century, four Asian dragons (South Korea, Hong Kong, Taiwan and Singapore) will be able to enter the ranks. Due to Malaysia’s attempts to maintain its high economic growth and its proximity to the more developed industrialized countries, Malaysia needs to implement the tax system