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聊聊马来西亚销售和服务税SST的历史与由来

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聊聊马来西亚销售和服务税SST的历史与由来
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马来西亚SST全称叫做Sales and Service Tax,是在2018年9月1日由马来西亚财政部推出的一个关键税种。在这个SST退出之前,马来西亚一直以来都是执行Goods and Service Tax简称GST多年,一般是按照消费总额的6%来执行,也就是说,你去商场的店里面消费购物或者吃饭,你的消费总额的6%是要打税给政府的,当然这个在你去路边摊吃饭的时候不收。

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Special designated areas that include Langkawi Island, Tioman Island and Labuan Island are exempted from the Service Tax. 除了一些特定场所如兰卡威、刁曼岛和纳闽岛之外,马来西亚全国都是需要征收这个SST的

如果说SST和GST有什么区别的话,你可以简单的理解为,SST会比GST更加复杂,更能体现政府在开源上面的效果,哈哈。

In general, the services provider is liable to be registered under the Service Tax Act 2018 when the value of taxable services provided for a period of 12 months that exceeds a threshold of RM500,000. The SST registration threshold is RM1,500,000 for Operator of restaurant, bar, snack-bar, canteen, coffee house or any place which provides food and drinks (eat-in or take-away , exclude canteen in an educational institution or operated by a religious institution or body), Caterer and Food court operator.总之,服务商家如果一年营业额超过50万马币是需要注册SST的,而对于餐馆、酒吧、食堂、咖啡厅这种实体餐饮服务商家,SST的起征标准是150万马币。关于各个行业的各种起征标准的话,各位可以看看下面这个政府链接。https://mysst.customs.gov.my/RegisterBussiness#ServiceTax

The following taxable services are subject to the service tax:下面的这些行业肯定是涉及到SST的了,小曹这里不做其他翻译。

Hotel (include lodging house, service apartment, homestay, Inn, rest house, boarding house)

Insurance and Takaful

Service of food and beverage preparation (include restaurant, cafe, catering, take-away, food truck, retail outlet, hawkers and etc)

Club (include Night club, private club, golf club)

Gaming (include Casino, game of chance, sweepstakes, gaming machines, lottery, betting)

Telecommunication

Pay-TV

Forwarding agents

Legal

Accounting

Surveying

Architectural

Valuer

Engineering

Employment agency

Security

Management services

Parking

Motor vehicle service or repair

Courier

Hire and drive car

Advertising

Domestic flight except Rural Air Services

Credit or charge card

IT services

Electricity

这里总结一下SST和GST的几点最大不同如下:

The SST is levied at the consumer end while the GST is paid by all companies.SST是在消费末端做税费征收,而GST是向公司征收。

The SST is payable when consuming good while GST is payable on every transaction between companies before reaching the end consumer.SST只有在购买物品消费的时候才征收,而GST是只要产生公司交易就算。

The Sales Tax will only be imposed on the manufacturer or consumer level, while the Service Tax is taxed on consumers that are using tax services.

The GST, which stands at a flat rate of 6%, while the SST rates vary from 5-10% to specific rates.GST是固定在6%这个环节,而SST会从5-10%不等。

The GST covers everyone, while the sales tax only covers manufacturers and services tax covers certain prescribed services like professional services.GST可以针对每个人,而SST针对消费端。

所以,各位觉得到底是哪种最适合人在马来西亚做生意的外国人群体呢?好了涉及到马来西亚工作签证的咨询可以来找小曹,thx.

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