Sunday, May 4, 2014

解读GST (一)

2015年4月1日,准备迎接大马政府为我们精心策划的愚人节礼物 - 消费税。铺天盖地的广告为洗脑而来,而GST到底是经济宝丹或灵药?来,让我们来了解GST。 是否所有货品与服务都被征收消费税?

 答案:No。货品与服务的服务税制分成三种:

 1. 标准税率的算法:

Level of supplySales price (including GST at 6%)Payment to Government
原料供应商Sales price = RM50.00
GST = RM3.00
Total sales price = RM53.00
GST collection = RM3.00
Less: GST paid =RM0.00
GST payable = RM3.00
制造商Sales price = RM100.00
GST = RM6.00
Total sales price = RM106.00
GST collection = RM6.00
Less: GST paid =RM3.00
GST payable = RM3.00
批发商Sales price = RM125.00
GST = RM7.50
Total sales price = RM132.50
GST collection = RM7.50
Less: GST paid =RM6.00
GST payable = RM1.50
零售商Sales price = RM156.00
GST = RM9.36
Total sales price = RM165.36
GST collection = RM9.36
Less: GST paid =RM7.50
GST payable = RM1.86



2。零税率的算法:

每一层的商家都无需被课征GST,也即是说,消费者就无需缴付GST了。

Level of supplySales price(including GST at 6%)Payment to Government
批发商Sales price = RM100.00
GST = RM0.00
Total sales price = RM100.00
GST collection = RM0.00
Less: GST paid =RM0.00
GST payable = RM0.00
零售商Sales price = RM125.00
GST = RM0.00
Total sales price = RM125.00
GST collection = RM0.00
Less: GST paid =RM0.00
GST payable = RM0.00

零税率的货品+服务包括:
a. 耕种 - 稻谷,新鲜蔬菜和水果
b. 家畜 - 猪肉, 羊肉,牛肉
c. 鱼,虾,蟹,鱿鱼,蚝,蜊
d. 家畜 - 鸡,鸭,鹅
e. 蛋 - 鸡蛋,鸭蛋,鹅蛋
f. 供应已处理的水源 (不包括蒸馏水,去离子水,含氧水,矿泉水)
g. 供应给本地家庭的首200单位的电流
h. 出口的货品或服务
i. 在自由贸易区内(Pulau Langkawi,Labuan,Pulau Tioman)之间的货物与服务。如果这三个指定地方的商家售卖货品或服务予其他的国内地方,就必须征收消费税。

详细的资料,可以细看http://gst.customs.gov.my/en/rg/SiteAssets/gst_order/Cukai%20Barang%20dan%20Perkhidmatan%20(Pembekalan%20Berkadar%20Sifar).pdf

 3。 豁免消费税的算法

注意!豁免消费税与零税率不同,货品/服务在抵达零售商手上之前,都要缴付消费税,只有最后一层,在卖给消费者这部分不需要缴付!所以,其实零售价格也肯定会起,因为之前的前三四层都有缴付消费税,到了零售商的手上,成本已经贵了6%,零售商会自己承受这个涨幅吗?

豁免消费税的货品与服务包括:
a. 金融服务
b. 教育服务 (包括学前教育,小学,高等教育,学校食堂等)
c. 幼儿照顾服务
d. 私人医疗服务(包括医疗,牙科,护士,药剂等服务)
e. 用作耕种,大众用途的土地(包括墓地,休闲公园,政府部门等)
f. 收费大道
g. 公共交通如巴士,火车,轻快铁,单轨火车,机场快线,Taxi,渡轮,客船
h. 丧礼,葬礼,火葬服务

更多详情,请参考:
http://gst.customs.gov.my/en/rg/SiteAssets/gst_order/Cukai%20Barang%20dan%20Perkhidmatan%20(Pembekalan%20Dikecualikan).pdf

Level of supplySales price(including GST at 6%)Payment to Government
原料供应商Sales price = RM50.00
GST = RM3.00
Total sales price = RM53.00
GST collection = RM3.00
Less: GST paid =RM0.00
GST payable = RM3.00
制造商Sales price = RM100.00
GST = RM6.00
Total sales price = RM106.00
GST collection = RM6.00
Less: GST paid =RM3.00
GST payable = RM3.00
服务供应者Sales price = RM129.00
GST = RM0.00
Total sales price = RM129.00
GST collection = RM0.00
Less: GST paid =RM0.00
GST payable = RM0.00

部分资料来自:gst.customs.gov.my 与参考:钟子税术之消费税

(待续)

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