关于GST的疑问

出游趣

我看了很多次都不明白这到底怎样分。在登记的时候有一个地方要填的，还要分%，到底这几样有什么分别呢？

我家公司是office supplies买卖的，只在国内没有国外交易，这一种生意算哪一种呢？

Standard-rated supplies

• Standard-rated supplies are taxable supplies of goods and services which are subject to GST at standard rate. A taxable person who is registered under GST has to collect GST on the supply and is eligible to claim input tax credit on his business inputs in making taxable supplies.
  

Zero-rated supplies

• Zero-rated supplies are taxable supplies of goods and services which are subject to GST at zero percent rate. In this respect, businesses do not collect any GST on their supplies but are entitled to claim credit on inputs used in the course or furtherance of the business.
  

Exempt supplies

• Exempt supplies are supplies of goods or services which are not subject to GST. In this context, businesses do not collect any GST on their supplies and are not entitled to claim credit on his business inputs.
  

Supplies not within the scope of GST

• Supplies which do not fall within the charging provision of the GST Act include non-business transactions, sale of goods from a place outside Malaysia to another place outside Malaysia as well as services provided by the Government sector.
  

syj

照表面资料来看应该是100% standard supply.

出游趣

可以请问是什么意思吗？

naily

就是你卖货要多收tax还给kastam.
如果我没记错，生意量每个月多过500K,每个月都要呈报,少过两三个月呈报一次。
你可以去听政府开办的免费讲座，虽然比较片面，但你大概会知道要怎样做。

vrz

naily 发表于 5-9-2014 04:28 PM
就是你卖货要多收tax还给kastam.
如果我没记错，生意量每个月多过500K,每个月都要呈报,少过两三个月呈报一 ...

你答错了，正确是 ：

【每年】5,000,000 (五百万）以上的 taxable supply，每个月都要交 GST 表格，五百万以下是 【三个月】交一次。

500,000 是用来确定你要不要注册，不是确定你几时报 GST。

Vivien3670

Foc  可以claim input tax 吗?

Vivien3670

Foc  可以claim input tax 吗?

chrislai

vrz 发表于 5-9-2014 07:10 PM
你答错了，正确是 ：

【每年】5,000,000 (五百万）以上的 taxable supply，每个月都要交 GST 表格，五 ...

chrislai

Vivien3670 发表于 6-9-2014 09:13 PM
Foc  可以claim input tax 吗?

Foc 是什麼？？

clfoo

chrislai 发表于 29-10-2014 04:21 PM
Foc 是什麼？？

free of charge

clfoo

Vivien3670 发表于 6-9-2014 09:13 PM
Foc  可以claim input tax 吗?

foc 都没有价钱，应该不能claim input tax 吧？

可foc 给顾客的就要交 output tax，那是不是说也可以 claim input tax 呢？

有谁知道答案吗？

chrislai

clfoo 发表于 30-10-2014 12:53 PM
foc 都没有价钱，应该不能claim input tax 吧？

可foc 给顾客的就要交 output tax，那是不是说也可以  ...

應該是可以，因為只要是關係到我們的成本，都是可以繳回6%（input tax）
buy1free1的那個foc，顧客是需繳上6%的GST，除非廠家自己要掏錢。
exaplem：買冷氣機（RM1000）送熱水壺（RM100），顧客需繳RM1100的6%=RM66（共需付款RM1066）

如果廠家是用配套的方式賣-：冷氣機+熱水壺=1個配套=RM1000
那顧客就只需還RM1000+6%=RM1060