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简介 INTRODUCTION
了解消费税 WHAT IS GST?
消费税的模式PROPOSED MALAYSIAN GST MODEL
消费税注册 REGISTRATION FOR GST
讲座内容 Agenda
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什么是销售税 What is sales tax?
• 销售税是一项单层税,只对某些货品征税,只向以
下的货品征税: Sales tax is a single stage tax, only
taxes on certain goods, taxing only the following items:
- 某些进口货品 certain imported goods
- 拥有销售税执照者在大马加工及销售的货品goods manufactured by sales tax licensee in Malaysia
• 自1972年开始实施 Implemented since 1972
• 税率 5% 10% 特定 Tax rate 5%, 10% and
specific
• 门槛10万令吉 Threshold of RM100,000 per year
消费者支付的货物价格中已含有销售税
element of sales tax embedded in
the price paid by consumer
征收销售税sales tax is collected at
the manufacturer level
什么是销售税 What is sales tax?
制造商
Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
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什么是服务税 What is service tax?
• 拥有服务税执照者向其提供的服务及指定的货品征收的服务税 required
service tax license to collect service tax
• 1975年开始实施 Implemented since
1975
• 税率 特定 Tax rate 6% and
specific
• 多种门槛 Multiple threshold
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保安服务
Security Services
停车场
Parking Lots
专业服务Professional Services
维修中心
Car Service Centres
酒店 Hotel
6%
服务税例子Current Consumption Tax - Service Tax
餐馆 Restaurant
服务供应商Services provider
商业business
消费者consumer
服务提供予商业时
政府征税
服务提供予消费者时政府征税
消费者知道自己支付服务税
服务税6%
service tax
6% imposed
when
service
provided
什么是服务税 What is service tax?
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制造商
Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
Cost RM 100
+ 10% tax
(RM10)
+ 20% Margin
(RM 22)RM110
Govt
collects:
Tax
RM10
Tax
Nil
RM132 + 30% Margin
(RM 39.60) RM171.60
Final price paid by
Consumer
Tax
Nil
RM10.00
Total tax
collected by
Govt
RM 5.60
Total tax loss/
uncollected
Businessmen
“free ride”
RM10 x 20%
= RM2.00
(10 + 2) x 30%
= RM3.60
RM10.00 *Tax ballooned to RM15.60
(10 + 2 + 3.60)
销售与服务税 SST is ineffective 双重征税 Compounding effect
Assume SST at 10%
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Cost RM 100 + 20% Margin
on RM100 w/oTax
(RM 20)
RM100
Govt
collects:
Tax
RM 10
Tax
RM 2
RM120 + 30% Margin
on RM120 w/o Tax
(RM 36)
RM171.60
Tax
RM3.60
+ 10% tax
on RM20
(RM 2.00)
+ 10% tax
(RM10) RM10 RM12.00 + 10% tax
on RM36
(RM 3.60)
RM156
RM15.60Final price
paid by
Consumer
RM15.60
RM 0 (Zero)
Total tax loss/
uncollected
Total GST
collected
消费税是多层次的增值税 GST is an effective tax because it is
captured at every stage (Assume GST at 10%)
制造商
Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
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Cost RM 100 + 20% Margin
on RM100 w/oTax
(RM 20)
RM100
Govt
collects:
Tax
RM 6
Tax
RM 1.20
RM120 + 30% Margin
on RM120 w/o Tax
(RM 36)
RM165.36
Tax
RM2.16
+ 6% tax
on RM20
(RM 1.20)
+ 6% tax
(RM6) RM6 RM7.20 + 6% tax
on RM36
(RM 2.16)
RM156
RM9.36Final price
paid by
Consumer
RM9.36
RM 0 (Zero)
Total tax loss/
uncollected
Total GST
collected
消费税是多层次的增值税 GST is an effective tax because
it is captured at every stage (GST at 6%)
制造商
Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
OCEANIANo. of countries = 7
Highest tax rate = 15%
Lowest tax rate = 5%
ASIANo. of countries = 19
Highest tax rate = 20%
Lowest tax rate = 5%
ASEANNo. of countries = 7
Highest tax rate = 12%
Lowest tax rate = 7%
AFRICANo. of countries = 44
Highest tax rate = 20%
Lowest tax rate = 5%
EUROPENo. of countries = 53
Highest tax rate = 27%
Lowest tax rate = 5%
SOUTH AMERICANo. of countries = 11
Highest tax rate = 22%
Lowest tax rate = 10%
CARIBBEAN, CENTRAL &
NORTH AMERICA
No. of countries = 19
Highest tax rate = 17.5%
Lowest tax rate = 5%
160个国家落实消费税160 countries implementing GST/VAT
消费税的基本原则 Basic principles of GST• 基于消费的增值税务 A consumption tax in the form of value added
tax→ each stage of business transaction up to the retail stage of distribution
• Also known as Value Added Tax (VAT)
• 商业进项税可获回扣 GST incurred on inputs is allowed as a credit to
the registrant→ offset against output tax
业务Business
进项税INPUT
销项税OUTPUT
Raw materials, rents,
electricity, furniture,
professional services
etc.
Goods
Services
索回进项税Claimed input tax
GST on inputs
= Input taxGST on output
= Output tax
了解消费税 What is GST?
供应类别TYPES OF SUPPLY
销项税OUTPUT TAX
进项税INPUT TAX
标准税率Standard rated
6% Claimable
零税率Zero rated
0% Claimable
豁免Exempt
No GST charged Non claimable
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了解消费税 What is GST?
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消费税6% GST AT 6%
制造商Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
Consumer
pays 6%
GST only
Manufacturer
claims back
GST
标准税率 Standard-Rated
Wholesaler
claims back
GST
Retailer claims
back GST
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增值活动VALUE ADDED
ACTIVITY
供应链Supply
Chain
Purchase cost : RM100
GST* 6% : RM6
Purchase Price : RM106
*Note : claim input tax
Selling price : RM125
GST* 6% : RM7.50
Total selling price: RM132.50Added value : RM25
(Add GST : RM1.50)
标准税率 Standard-Rated
制造商Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
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GST AT 0%
Consumer
does not pay
any GST
Manufacturer
claims back
GST
Wholesaler
claims back
GST
Retailer
claims back
GST
零税率 Zero-Rated
制造商Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
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Purchase cost : RM100
GST* 0%
Purchase Price : RM100
*Note : claim input tax
Selling price : RM125
GST* 0% : RM0
Total selling price: RM125Added value : RM25
零税率 Zero-Rated
供应链Supply
Chain
增值活动VALUE ADDED
ACTIVITY
制造商Manufacturer
批发商Wholesaler
零售商Retailer
消费者Consumer
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GST 6%
Private hospital
cannot claim GST on
inputs
NO GST
供应商Medical supplier
私人医院private hospital
消费者consumer
Private Hospital
does not charge
GST – consumer does
not pay any GST
Supplier claims tax
paid on inputs
豁免 Exempt
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范围及推行 Scope and charged
• 消费税施于: GST is charged on:
须征税货品和服务 the taxable supply of goods and services
须缴税人执行 made by a taxable person
正在进行或继续营业的公司 in the course or furtherance of
business
在马来西亚 in Malaysia
• 进口货品或服务将征收消费税 注册消费税 GST is charged on the imported goods/services
• 必须注册者 (征税营业额> RM500K) Mandatory register (taxable turnover> RM500K)
• 自愿注册者 (征税营业额< RM500K) Voluntary registrant (taxable turnover <RM500K)
消费税的模式PROPOSED MALAYSIAN GST MODEL
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Sales Tax &
Service Tax (SST)
Goods and Services
Tax (GST)
5%, 6%, 10% & specific rate
Various threshold
Rate = 6 %
Threshold = RM500,000
• To replace current tax system2015年4月1日消费税(GST)6 %将取代现有的销售税与服务税
• GST is charged on goods and services that
are 消费税的范围
supplied in Malaysia大马供应货物和服务的税务
imported into Malaysia进口的货物和服务均需支付消费税
消费税的模式PROPOSED MALAYSIAN GST MODEL
BRIEFING AGENDA
零税率
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首300單位家庭電供300 units a month-domestic use
出口货物服务exported goods and services
–
家庭自來水供應water domestic use only
婴儿奶粉infant milk 谷米
rice
糖sugar
食油cooking oil
海鲜及鱼类seafood and fish
蛋eggs
青菜vegetable
家畜/产品肉类raw meat
零税率 Zero-Rated
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Rail Transporation Bus/Taxi/Hire Car Water Transportation
Toll Highway Residential Property Land for Agriculture
& General Use
Financial ServicesEducation
GST
Health
豁免 Exempt
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不在征税范围Out of Scope
提供的服务供应All supplies by Federal &
State government
提供的服务供应Supplies made in the regulatory
and enforcement (R&E) functions
eg. Assessment rate collection, issuance
of licenses, penalty
有消费税Subject to
GST
Supplies that have been
directed by Minister in the
GST (Government Taxable
Supply) Order
eg. Supply made by RTM, Prison
Department
业务活动Non R&E functions
ie. Business activities for example rental
facilities and etc.
中央政府、州政府Federal &
State Government
地方市政局/市议会Local Authority &
Statutory Body
消费税的模式-政府服务PROPOSED MALAYSIAN GST MODEL-Supply by Government
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消费税注册 Registration in GST
yellow text boxes indicate
mandatory fields
green text boxes indicate
optional fields
The Country defaults to
MALAYSIA”. white box means
taxpayers cannot change this
value.
The state and city details are automatically
filled in when a zip code is entered. It is
possible for multiple states/cities to share the
same zip code. In this case, the taxpayer will
be given the option to choose from a list of
states/cities when applicable
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消费税注册 Registration in GST
Refer Business Code of LHDN Form C, Part A
OR
http://msic.stats.gov.my
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(i) GST Processing Center (GPC)
Royal Malaysian Customs Department Federal Territory of KL,
No. 22, Jalan SS 6/3, Kelana Jaya,
47301 Petaling Jaya,
Selangor Darul Ehsan.
03- 7884 0856
ii) Lee Yok Yong,
Superintendent of Customs,
GST Branch,
Royal Malaysian Customs Department Federal Territory of KL.
03-788 44 788
询问处 Further Information