馬來西亞SST全稱叫做Sales and Service Tax，是在2018年9月1日由馬來西亞財政部推出的一個關鍵稅種。在這個SST退出之前，馬來西亞一直以來都是執行Goods and Service Tax簡稱GST多年，一般是按照消費總額的6%來執行，也就是說，你去商場的店里面消費購物或者吃飯，你的消費總額的6%是要打稅給政府的，當然這個在你去路邊攤吃飯的時候不收。

Special designated areas that include Langkawi Island, Tioman Island and Labuan Island are exempted from the Service Tax. 除了一些特定場所如蘭卡威、刁曼島和納閩島之外，馬來西亞全國都是需要征收這個SST的

如果說SST和GST有什么區別的話，你可以簡單的理解為，SST會比GST更加復雜，更能體現政府在開源上面的效果，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，服務商家如果一年營業額超過50萬馬幣是需要注冊SST的，而對于餐館、酒吧、食堂、咖啡廳這種實體餐飲服務商家，SST的起征標準是150萬馬幣。關于各個行業的各種起征標準的話，各位可以看看下面這個政府鏈接。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

這里總結一下SST和GST的幾點最大不同如下：

The SST is levied at the consumer end while the GST is paid by all companies.SST是在消費末端做稅費征收，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只有在購買物品消費的時候才征收，而GST是只要產生公司交易就算。

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%這個環節，而SST會從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可以針對每個人，而SST針對消費端。

所以，各位覺得到底是哪種最適合人在馬來西亞做生意的外國人群體呢？好了涉及到馬來西亞工作簽證的咨詢可以來找小曹，thx.