馬來(lái)西亞SST全稱叫做Sales and Service Tax，是在2018年9月1日由馬來(lái)西亞財(cái)政部推出的一個(gè)關(guān)鍵稅種。在這個(gè)SST退出之前，馬來(lái)西亞一直以來(lái)都是執(zhí)行Goods and Service Tax簡(jiǎn)稱GST多年，一般是按照消費(fèi)總額的6%來(lái)執(zhí)行，也就是說(shuō)，你去商場(chǎng)的店里面消費(fèi)購(gòu)物或者吃飯，你的消費(fèi)總額的6%是要打稅給政府的，當(dāng)然這個(gè)在你去路邊攤吃飯的時(shí)候不收。
Special designated areas that include Langkawi Island, Tioman Island and Labuan Island are exempted from the Service Tax. 除了一些特定場(chǎng)所如蘭卡威、刁曼島和納閩島之外，馬來(lái)西亞全國(guó)都是需要征收這個(gè)SST的
如果說(shuō)SST和GST有什么區(qū)別的話，你可以簡(jiǎn)單的理解為，SST會(huì)比GST更加復(fù)雜，更能體現(xiàn)政府在開(kāi)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.總之，服務(wù)商家如果一年?duì)I業(yè)額超過(guò)50萬(wàn)馬幣是需要注冊(cè)SST的，而對(duì)于餐館、酒吧、食堂、咖啡廳這種實(shí)體餐飲服務(wù)商家，SST的起征標(biāo)準(zhǔn)是150萬(wàn)馬幣。關(guān)于各個(gè)行業(yè)的各種起征標(biāo)準(zhǔn)的話，各位可以看看下面這個(gè)政府鏈接。https://mysst.customs.gov.my/RegisterBussiness#ServiceTax
The following taxable services are subject to the service tax:下面的這些行業(yè)肯定是涉及到SST的了，小曹這里不做其他翻譯。
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
這里總結(jié)一下SST和GST的幾點(diǎn)最大不同如下：
The SST is levied at the consumer end while the GST is paid by all companies.SST是在消費(fèi)末端做稅費(fèi)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只有在購(gòu)買物品消費(fèi)的時(shí)候才征收，而GST是只要產(chǎn)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%這個(gè)環(huán)節(jié)，而SST會(huì)從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可以針對(duì)每個(gè)人，而SST針對(duì)消費(fèi)端。
所以，各位覺(jué)得到底是哪種最適合人在馬來(lái)西亞做生意的外國(guó)人群體呢？好了涉及到馬來(lái)西亞工作簽證的咨詢可以來(lái)找小曹，thx.
贊賞
微信贊賞
支付寶贊賞
