如果政府真的决定实行，而我们又依然故我的爽爽就去shopping, 衣柜和鞋柜里永远都觉得不够，而买呀买~ 继续促进经济，政府还会理我们吵？
单据竟然出现 tax amount RM0.00。
歪歪拿着单据问爱人，单据里的tax amount，是不是就为了政府说的消费税, 而准备的？
政府说的消费税-Goods and Services Tax-GST，到底是什么东西？
消费税 -Goods and Services Tax
Is GST a new consumption tax?
GST is a consumption tax based on the value-added concept. GST is imposed on goods and services
at every production and distribution stage in the supply chain including importation of goods and services.
Why the sales tax and service tax (SST) need to be replaced with GST?
is a more comprehensive, effective, transparent, and business friendly
tax system. GST can overcome the various weaknesses inherent in the
present consumption tax system. The inherent weaknesses under the
present tax system are the cascading tax, double tax and pyramiding tax,
tax erosion and leakages through transfer pricing and other means.
Besides that, GST is expected to increase tax compliance and is easier
to administer in view of its self policing method. Besides that, the
businesses are required only to submit simplified tax returns based on
prescribed formats. All records and documents relating to the relevant
transaction are required to be kept in the business premises for audit
by the GST auditor.
Is it true that those earning below RM3,000 per month who are not liable to pay income tax will now have to pay tax under GST?
This perception is not correct
the scope of charge for both types of tax is vastly different. The
scope of charge for income tax is based on income received by an
individual whilst the imposition of GST is based on the consumption of goods and services
Presently, those not liable to income tax still pay sales tax and service tax on goods and services
that they consume.
The issue is, most consumers are not aware that the
tax element has been embedded in the price of goods and services sold by
As a matter of fact, the imposition of GST will not
make any difference to the tax burden of those earning below RM3,000
monthly as they would have paid tax on the consumption of those goods
Who will collect GST and remit to the government?
can only be collected by persons who are registered under GST and the
tax shall be remitted to the government within the stipulated period.
How does GST work?
GST is charged and collected on all taxable goods and services produced in the country including imports
Only businesses registered under GST can charge and collect GST.
GST collected on output must be remitted to the government. However,
businesses are allowed to claim the input tax credit through the
following mechanism and method:-
i. GST collected on output (output tax) is deducted against the GST paid on input (input tax).
ii. If there is excess, the amount shall be remitted to the government within the stipulated period.
iii. If there is deficit, businesses can claim for refund from the government.
Do all businesses need to be registered under GST?
Only businesses with annual sales turnover of RM500,000 and above are liable to be registered under GST
Businesses having an annual sales turnover of less than this amount are not liable to be registered
under the GST. However, such businesses can apply for voluntary registration.
南洋商报 - 蔡兆源： 国会未通过 消费税年内不可能落实
现在的连锁餐馆都是用税前的价格吸引消费者，餐牌列明的价格都是没有包括Goverment Services Tax(服务税）和Services charges服务费。