Perlaksanaan
cukai barangan dan perkhidmatan (GST) akan membolehkan kerajaan mengurangkan
cukai korporat dan pendapatan untuk menggalakkan pelaburan, kata seorang pakar
ekonomi.
Pakar
ekonomi itu, yang enggan untuk dinamakan, berkata, GST akan membantu negara
mengekalkan bakat untuk mendorong pertumbuhan ekonomi dalam persekitaran global
yang berdaya saing.
Beliau
berkata, pertumbuhan ekonomi negara akan membantu mencipta pekerjaan nilai
tambah dan meningkatkan pendapatan.
"Bagaimanapun,
sebagai rakyat, kita perlu memperbaiki diri kita untuk mendapat manfaat
daripadanya," katanya kepada Bernama hari ini.
Sungguhpun
kerajaan belum menentukan kadarnya ketika Rang Undang-Undang GST dibentangkan,
ia telah membayangkan kadar tetap akan bermula daripada empat peratus, katanya.
"Pada
kadar ini, GST adalah lebih rendah daripada cukai jualan dan perkhidmatan pada
masing-masing 10 peratus dan enam peratus," katanya.
Syarikat
dengan perolehan tidak melebihi RM500,000 setahun juga mungkin dikecualikan
daripada mengenakan GST, katanya.
"Ini
bermakna, kita akan membayar harga yang lebih rendah untuk beberapa barangan
dan perkhidmatan jika perniagaan itu menyalurkan penjimatan tersebut kepada
rakyat.
"Dalam
dunia sebenar, bagaimanapun, ini tidak selalunya terjadi, memandangkan beberapa
perniagaan akan mengambil kesempatan dan menyimpan penjimatan itu sebagai
keuntungannya," kata beliau.
Pakar
ekonomi itu berkata, dengan GST, kerajaan akan mengumpulkan lebih banyak
perolehan dan pengelakan cukai boleh dikurangkan berikutan mekanisme cukai itu
yang boleh mengekang pengelakan.
Berdasarkan
kepada pengalaman Singapura, beliau berkata, lebih 80 peratus daripada GST yang
dikumpulkan adalah daripada golongan kaya dan pelancong kerana nilai penggunaan
pada umumnya lebih tinggi.
Sementara
itu, RHB Research berkata, GST akan membantu kerajaan melaksanakan struktur
cukai yang lebih luas.
"Pada
masa ini, asas cukai kerajaan adalah sempit, dengan hanya 11 peratus daripada
syarikat berdaftar dan 14.8 peratus pekerja membayar cukai," katanya dalam
satu nota. - BERNAMA
Pelaksanaan cukai barangan dan perkhidmatan (GST) akan membolehkan syarikat tempatan menjadi lebih kompetitif untuk bersaing pada peringkat antarabangsa, kata sebuah syarikat percukaian, audit dan perakaunan, MNZWAJ Associates.
ReplyDeletePelaksanaan ini memang tiada kecualian lagi.
DeleteSemoga pelaksanaan ini dijalankan secara berperingkat.
DeleteIa berikutan potensi penjimatan kos pengeluaran hasil penghapusan pelbagai cukai tersembunyi membabitkan pembelian barang mentah perniagaan.
ReplyDeleteKos rendah pun tidak bermakna harga barangan akan murah. Beban rakyat masih sama.
DeleteSelain mengurangkan modal pengeluaran, GST juga membolehkan peniaga menuntut kembali pembayaran cukai bahan mentah, iaitu cukai GST yang dikenakan untuk pembelian setiap barangan mentah daripada cukai GST yang dikenakan bagi jualan produk siap.
ReplyDeletePengarah Urusannya, Mohd Nasri Ismail, berkata kini cukai sedia ada yang dikenakan bagi pembelian bahan mentah syarikat menjadikan produk keluaran mereka tidak boleh ditawarkan pada harga kompetitif berbanding produk sama luar negara.
ReplyDeleteSemoga product Malaysia dapat disaing di pasaran antarabangsa
DeleteKatanya, keadaan itu menyebabkan syarikat tempatan mengenakan harga lebih tinggi berbanding pesaing luar negara kerana faktor kos pengeluaran lebih tinggi yang mana ia menyebabkan syarikat tempatan hanya bergantung kepada jualan dalam negara.
ReplyDeleteDengan pelaksanaan GST ini, kos pengeluaran dapat disaing.
Delete“Walaupun tujuan pelaksanaan GST adalah untuk meningkatkan sumber pendapatan kerajaan, ia tidak akan menyebabkan pertambahan beban cukai sedia ada kerana GST bertindak menggantikan cukai yang tidak seragam yang kini dikenakan ke atas kebanyakan bahan mentah.
ReplyDelete“Justeru, tidak akan berlaku pertambahan bayaran cukai secara keseluruhannya, tetapi ia membolehkan kerajaan mengekang ketirisan cukai dalam kalangan syarikat kerana GST memerlukan simpanan rekod bagi membolehkan syarikat menuntut kembali cukai input mereka,” katanya.
ReplyDeleteRujuk negara lain untuk mendapat maklumnat selanjutnya apakah kebaikan dan keburukannya.
DeleteBeliau berkata, GST juga akan mempengaruhi eksport negara secara positif kerana selepas cukai itu dilaksanakan, ia tidak akan dikenakan terhadap barangan dan perkhidmatan tempatan yang dieksport ke luar negara.
ReplyDeleteSemoga pelaksanaan polisi baru ini memanfaatkan ekonomi di Malaysia agar syarikat tempatan dapat meningkatkan daya bersaing.
DeleteSetakat ini, 146 negara di seluruh dunia sudah melaksanakan GST atau VAT dan bagi rantau Asia Tenggara, hanya Malaysia, Brunei dan Myanmar saja yang masih belum lagi melaksanakan sistem cukai berdasarkan penggunaan itu.
ReplyDeleteBoleh merujuk kepada negara yang sudah melaksanakan GST. Mungkin boleh menjadi contoh baik selepas pelaksanaan GST secara keseluruhan.
ReplyDeleteQ1 What is GST?
ReplyDeleteGST 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.
Q2 Is GST a new consumption tax?
ReplyDeleteGST will replace the present consumption tax comprising the sales tax and the service tax (SST). The difference between GST and the present consumption tax is in terms of its scope of charge which is more comprehensive, inclusive of the manufacturing and distribution stages as well as providing a tax credit claim for GST paid on business inputs. When compared with the present consumption tax system, the sales tax is imposed only at the manufacturing stage that is at the time when the goods are manufactured or when the goods are imported. On the other hand, service tax is imposed on specific services at the time when the services are provided to the consumer.
Q3 Why the sales tax and service tax (SST) need to be replaced with GST?
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.
Q4 Why does the government want to implement GST?
The GST implementation is part of the government’s tax reform programme to enhance the capability, effectiveness and transparency of tax administration and management.
Q5 What is the rate of GST that will be imposed?
At the moment, the government has not fixed the GST rate to be imposed in Malaysia. Nevertheless, the social and pricing impact studies conducted by the Ministry of Finance indicated that the suitable GST rate is in the range of 4%.
Q6 Why the government proposes a GST rate which is lower than the current tax rate
ReplyDeleteThe purpose of the government in proposing the GST at a lower rate is to neutralize GST impact on the rakyat and consumers so as not to unduly burden the rakyat especially the lower income group. By imposing GST at a lower rate, it is expected that the consumers will benefit from the price reduction in most of the goods and services.
Q7 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 as 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 the retailers. 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 and services.
Q8 When will the government implement GST?
The Government has not decided on the implementation date of GST in Malaysia. Presently, the Government is actively involved in carrying out awareness programme regarding the concept and mechanism of GST. If GST is to be implemented, the Government will provide sufficient time for businesses and industries to be GST ready i.e. between 18 to 24 months.
Q9 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.
Q10 What is input tax, output tax and input tax credit
Input tax is the GST charged on the purchase of goods and services used in the business activity. Output tax on the other hand, is GST charged and collected on sales/supplies of goods and services. Input tax credit means tax input claimable by businesses registered under GST.
Q11 What are standard rated, zero rated and exempt supplies?
Standard rated supplies are taxable supplies of goods and services which are subject to the standard rate. Zero rated supplies are taxable supplies which are subject to a zero rate, that is not liable to GST at the output or input stage. Exempt supplies are non taxable supplies which are not subject to GST at the output stage that is, when supplied to the consumer. However, the GST paid on input by the businesses cannot be claimed as tax credit.
Q12 Who will collect GST and remit to the government?
GST can only be collected by persons who are registered under GST and the tax shall be remitted to the government within the stipulated period.
Q13 How will the government ensure that the business will remit the right amount of tax collected to the government?
To ensure that businesses remit the right amount of tax, the government will conduct an early detection program through desk audit and transaction audit on the tax returns submitted by businesses for every taxable period. The GST audit team will conduct field audit on records and accounts of businesses to ensure there is no tax manipulation by businesses. Besides that, the GST risk assessment system, a computerized checking system, will trigger alerts relating to high risk cases.
Q14 Will the GST rate be increased in the near future like what has been done by the Singapore government?
ReplyDeleteThe main objective of the government is to ensure the smooth and efficient implementation of the GST. The government has no plans to increase the GST rate like what has been done by the Singapore government. The government is concerned and always take into consideration the interest and welfare of the rakyat before making any policy changes. It is important to note that even though the sales tax was implemented since 1972, the rate has been increased only once in 1983, whilst the rate of service tax has never been increased since its introduction in 1975.
Q15 Are all goods and services subject to GST?
In principle, GST is imposed on all goods and services produced in the country including imports. However, certain basic foodstuff likes rice, sugar, flour, cooking oil, vegetable, fish and meat, eggs and essential services such as health and private education, public transportation, residential property and agricultural land are not subject to GST. Such exemption is to ensure that the lower income group is not burdened by GST.
Q16 Will GST lead to inflation?
The Ministry of Finance has conducted price impact studies to see the effect of GST implementation on 729 types of consumer goods and services from 95 industries. These studies showed that based on the GST rate of 4%, the Consumer Price Index is expected to decrease by 0.10%.
Q17 What benefits do businesses get from GST?
In principle, the GST is not a cost to business as the GST paid on the business inputs can be claimed as tax credit. As such, it is estimated that the cost of doing business will decrease by an amount of RM4.3 billion inclusive of a saving of RM1.4 billion by exporters on their business inputs. The reduction in the business costs will make the local products and services more competitive in the domestic and international markets. In addition, the GST is expected to improve tax compliance and is easier to administer due to its self-policing feature. With GST, bureaucracy in the government’s delivery system will be significantly reduced.
Q18 What benefits will the rakyat get?
Based on a GST rate of 4%, it is expected that there will be a price reduction between 0.08% to 2.71% in respect of eight components of goods and services. With this price reduction, the rakyat will benefit from the cheaper goods and services such as clothing and footwear, basic food, communication, furnishings, hardware and maintenance, transport, housing, water, electricity, gas and fuel. The tax burden borne by the rakyat and consumers is expected to be lower compared with that under the present tax system. This is due to the reason that various basic needs such as rice, sugar, flour, cooking oil, vegetables, fish, meat, eggs, and essential services such as public transport, private education and health, residential properties and agricultural land are not subject to GST.
Q19 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.
Q20 Why is the threshold fixed at RM500, 000?
The annual threshold is fixed at RM500,000 to ensure that the small businesses are GST-free and are not required to bear the costs of registration (start-up cost and compliance cost) under the GST.Based on studies, it is estimated that about 78% of the total business establishments will not fall within the GST system. As such the consumers has the choice of making their purchases of basic needs from the businesses which do not charge the GST. Indirectly, the consumers especially the rakyat residing in the rural areas will not be burdened by the GST.
The government could reduce its dependency on the oil and gas sector by having additional revenue raised through the Goods and Services Tax (GST), says an economist.
ReplyDeleteRAM Holdings Bhd Group Chief Economist Dr Yeah Kim Leng said the GST would provide the government with greater flexibility to balance its budget as well as to increase spending to stimulate the economy should the need arise.
ReplyDeleteRevenue from the oil and gas sector currently accounts for 40% of the country's revenue collection, he said.
Yeah said Malaysians could reap the benefits in the form of services including health, security and education, in return for sharing the GST tax burden roughly in proportion to what they spent on.
ReplyDeleteDengan GST, beban dapat dibahagikan secara keseluruhan.
Delete“The government need not cut back on spending in these areas if additional revenue can be raised through GST. Besides the direct benefits, the indirect, economy-wide benefits of GST are equally important,” he said.
ReplyDeleteTo maintain the current spending level without GST, Yeah said other taxes such as corporate and individual income taxes would have to rise or else the fiscal deficit and debt level would worsen further and put the country at risk from a sudden loss of investor and market confidence.
ReplyDeleteIn the region, Malaysia is among the four countries, apart from Hong Kong, Brunei and Myanmar, that have yet to implement the GST to enhance government revenue.
ReplyDeleteIn a research note recently, RHB Research said the high dependency on oil revenue makes the government vulnerable to the fluctuation of international crude oil prices, which is beyond its control.
ReplyDelete“A sudden and significant drop in crude oil prices will likely strain the fiscal position dramatically, as much of the government's expenditure is sticky downward and could not be cut easily,” it said.
ReplyDeleteIn 2009, the government experienced a sharp drop in crude oil price by 38% when oil revenue accounted for close to 40% of its revenue. However, it managed to cushion the impact via the change of tax on petroleum income.
ReplyDeleteCrude oil price only fell briefly and it bounced back in 2010.
“Nonetheless, the government may not have the luxury, if it happens again. We believe the government needs to make a tough decision to reduce its subsidies to a more sustainable level as in the early 2000s,” added RHB Research
ReplyDeletepelaksanaan GST masih dalam pertimbangan. buatlah keputusan terbaik.
ReplyDeleteKerajaan masih belum memutuskan bila cukai barangan dan perkhidmatan (GST) akan dapat dilaksanakan kerana ia masih di peringkat kajian.
ReplyDeleteMenteri Kewangan II, Datuk Seri Ahmad Husni Hanadzlah berkata sekiranya kerajaan melaksanakan GST tersebut, mekanisme yang akan digunakan adalah melindungi golongan berpendapatan rendah.
“Kerajaan mahu sistem kutipan cukai yang terbaik dalam menguruskan kewangan kerana peningkatan hasil pendapatan akan membolehkan peningkatan perbelanjaan untuk kepentingan ekonomi.
“Sekiranya dilaksanakan kita sudah buat kajian untuk menggunakan model pengkadaran sifar melibatkan barangan keperluan asas,” katanya menjawab soalan lisan Datuk Ahmad Fauzi Zahari (Setiawangsa -BN) berhubung langkah kerajaan melaksanakan kadar GST sebanyak tujuh peratus.
Ahli Parlimen Tambun itu berkata, GST merupakan satu sistem percukaian yang baik dan telah dilaksanakan di 140 negara.
“Barang makanan itu antaranya beras, minyak masak, haiwan ternakan,bekalan eletrik 200 kilowat, bekalan air 30 meter padu dan model bekalan pengecualian untuk sistem perkhidmatan seperti bas, teksi dan pengangkutan awam lain,” katanya.
Bagaimanapun, Husni berkata, kerajaan akan melakukan lebih banyak promosi serta memberikan penerangan mengenai persepsi negatif terhadap pelaksanaan GST. Rang Undang- Undang GST dibentangkan di Parlimen untuk bacaan pertama pada Disember 2009, namun bacaan kedua yang dijadualkan pada Mac 2010, ditangguhkan. Ia pada mulanya dijangka dilaksanakan pada pertengahan 2011 bagi menggantikan cukai jualan dan perkhidmatan.
The introduction of Goods and Services Tax (GST) was first announced in the Budget 2005 in order to replace the existing sales and services tax structure in Malaysia.
ReplyDeleteThis new tax reform is projected to be implemented in January 2007.
However, the Government has announced on 22 February 2006 that the implementation would be postponed to a later date. Recently in Budget 2010 the Government is currently at the final stage of completing the study on the implementation of GST, particularly to identify the social impact of GST on the rakyat.
The implementation of GST will witness that, not only on manufacturing and services sector would be affected, but also include other sectors such as education, health, transport, financial services, agriculture and mining, petroleum, land, property and construction, telecommunication, electricity and water industry.
Besides, GST also would be imposed on export services/international services, government, charities, club, association and union.
During the first time GST was announced, there were conflicting views from the masses. However, GST will also provide more income and strengthen our economy in future.
According to Former executive director of the Malaysian Institute of Economic Research Prof Datuk Mohamed Ariff Abdul Kareem, who has been one of the most vocal proponents for the implementation of GST in Malaysia, argues, GST is needed not only to raise more revenue for the Government, but also to diversify its sources of income.
This entails issue of readiness among businesses and the view of the general public that GST would become burdensome. It takes too long to discuss and reviewed the benefit of new tax implementation and the most important concern is toward businesses and public, which they prefer the win win-win situation.
ReplyDeleteDatuk Dr Jacob George, president of the Consumers Association of Subang and Shah Alam, (TheStarOnline) for people to accept any new form of tax, the Government has to make strong effort to educate and explain to consumers clearly on how the new tax will benefit them in the long run.It has to give the public confidence that the additional tax they pay to the Government is managed well and used in their best interests
Moreover, changes are the main difficult things to do without any preparation. According to tax specialist Dr Arjunan Subramaniam, there is always resistance to change, even change for the better.
The main challenge is addressing the mindset of taxpayers. They need to be educated on this new method of indirect taxation (TheStarOnline). Besides, the refinement of GST law is one of the most paramount opinions, in the view of practitioners. In addition, the importance of GST is highlighted due to the reason that it is not simply related to tax matter, but it is a comprehensive issue, which could not be taken for granted by society.
Cukai barangan dan perkhidmatan (GST) lebih efisien dan menyebabkan kurang herotan ekonomi berbanding cukai jualan yang akan digantikan, kata seorang pakar ekonomi.
ReplyDeleteKetua Pakar Ekonomi Malaysian Rating Corp Bhd (MARC) Nor Zahidi Alias berkata struktur GST akan menyediakan insentif kukuh bagi perniagaan untuk berdaftar dengan pihak berkuasa cukai, dan seterusnya menambah baik kecekapan kutipan.
ReplyDelete"Salah satu cara ia akan memberi manfaat kepada ekonomi ialah GST adalah neutral berkaitan dengan kuasa pasaran dan perniagaan, tidak seperti cukai jualan," katanya kepada Bernama.
ReplyDeleteNor Zahidi berkata cadangan kadar tujuh peratus akan memberi kesan minimum kepada harga dalam tempoh jangka sederhana dan panjang berbanding cukai jualan sekarang antara lima peratus dan 10 peratus. Beliau berkata terdapat kemungkinan inflasi tinggi dalam fasa-fasa awal, terutamanya sekiranya aktiviti pencatutan tidak dibendung dengan baik.
ReplyDeleteSementara itu RHB Research berkata pengenalan GST dijangka membawa kepada kenaikan sekali inflasi, bergantung kepada paras barangan dan perkhidmatan dalam kumpulan indeks harga pengguna (IHP) yang akan terlibat.
ReplyDeletePelaksanaan GST dijangka menambah antara 0.8 dan dua mata peratusan kepada IHP, mengandaikan kira-kira 20 peratus dan 50 peratus barangan dan perkhidmatan dalam kumpulan IHP akan tertakluk kepada empat peratus GST, kata firma penyelidikan itu dalam nota penyelidikannya.
ReplyDeleteDalam Bajet 2013, kerajaan menyatakan adalah penting untuk melaksanakan rejim cukai baharu bagi memastikan kewangannya kekal kukuh, kata firma itu. Ketua Ekonomi Nomura International bagi Asia kecuali Jepun, Rob Subbaraman berkata cukai penggunaan akan meningkatkan hasil kerajaan dan mengurangkan defisit fiskal yang seterusnya juga boleh meningkatkan lebihan akaun semasa.
ReplyDelete"Cukai penggunaan boleh berfungsi meningkatkan lebihan akaun semasa kerana ia boleh mengurangkan penggunaan isi rumah berbanding pendapatan, yang seterusnya meningkatkan tabungan peribadi," katanya.
ReplyDeleteNomura, dalam laporan 'Asia's Rising Risk Premium' berkata lebihan akaun semasa Malaysia semakin mengecil dalam tempoh dua tahun lepas, mencecah paras rendah dalam tempoh 10 tahun pada 3.7 peratus daripada keluaran dalam negara kasar (KDNK) dalam suku pertama 2013 berbanding 10 peratus daripada KDNK pada 2011.
ReplyDelete"Pengurangan lebihan akaun semasa itu adalah disebabkan kombinasi daripada eksport lemah, permintaan domestik kukuh dan harga komoditi rendah," kata firma tersebut.
ReplyDeleteKerajaan harus kaji secara mendalam sebelum pelaksanaan GST ini.
ReplyDeletePELAKSANAAN CUKAI GST MEMPUNYAI KESAN POSITIF DAN NEGATIFNYA.TERSERAH PADA KERAJAAN BAGAIMANA UNTUK MENGURUSKANNYA AGAR TIDAK MEMBEBANKAN RAKYAT
ReplyDeleteVAT/GST diperkenalkan di Perancis pada 1954 oleh Maurice Lauré, untuk mengganti sistem yang sangat bergantung kepada cukai yang tidak menentu berdasarkan jualan bagi menyeimbang dengan sistem cukai pendapatan yang tidak begitu berkesan.
PELAKSANAAN CUKAI GST MEMPUNYAI KESAN POSITIF DAN NEGATIFNYA.TERSERAH PADA KERAJAAN BAGAIMANA UNTUK MENGURUSKANNYA AGAR TIDAK MEMBEBANKAN RAKYAT
ReplyDeleteKini 138 negara melaksanakan Value Added Taxes (VAT) sementara beberapa negara – terutama US , mengenakan cukai jualan , biasanya cukai pada satu aras sahaja diperingkat runcit. Dalam hamper semua negara cukai-cukai ini adalah sama ada penyumbang terbesar atau penyumbang kedua besar kepada perolehan negara.
PELAKSANAAN CUKAI GST MEMPUNYAI KESAN POSITIF DAN NEGATIFNYA.TERSERAH PADA KERAJAAN BAGAIMANA UNTUK MENGURUSKANNYA AGAR TIDAK MEMBEBANKAN RAKYAT
ReplyDeleteGST atau dalam bahasa Inggeris Goods and Services Tax adalah sejenis cukai di mana apa sahaja barang dan perkhidmatan yang digunakan oleh pengguna mengandungi elemen cukai. Sebab itulah ia juga dikenali sebagai cukai kepenggunaan (consumption tax). Dalam erti kata yang lain, asasnya jauh lebih luas daripada Cukai Jualan dan Cukai Perkhidmatan yang ada sekarang.
PELAKSANAAN CUKAI GST MEMPUNYAI KESAN POSITIF DAN NEGATIFNYA.TERSERAH PADA KERAJAAN BAGAIMANA UNTUK MENGURUSKANNYA AGAR TIDAK MEMBEBANKAN RAKYAT
ReplyDeleteGST adalah cukai penggunaan dan ia berasaskan konsep nilai ditambah. GST dikutip daripada pelanggan untuk pihak kerajaan oleh organisasi perniagaan yang berdaftar dengan pihak berkuasa cukai.
Lazimnya, pembekal atau penjual boleh mendaftar untuk mengutip GST jika jumlah jualan tahunan bagi produk atau perkhidmatan yang dibekal melebihi jumlah tertentu yang ditetapkan.
PELAKSANAAN CUKAI GST MEMPUNYAI KESAN POSITIF DAN NEGATIFNYA.TERSERAH PADA KERAJAAN BAGAIMANA UNTUK MENGURUSKANNYA AGAR TIDAK MEMBEBANKAN RAKYAT
ReplyDeleteGST diambil kira dalam setiap tahap urus niaga. Jumlah jualan barangan dan perkhidmatan (dikenali juga sebagai bekalan) merupakan jumlah nilai yang diterima oleh organisasi perniagaan (tidak termasuk GST) ke atas semua aktiviti yang dicukai.
Aktiviti yang dicukai merangkumi aktiviti yang dijalankan secara berterusan. Organisasi perniagaan yang berkenaan hendaklah membekal (atau bersetuju untuk membekal) barangan atau perkhidmatan kepada pengguna sama ada untuk tujuan mendapat untung atau tujuan lain seperti aktiviti perdagangan, pembuatan, kerjaya, persatuan atau kelab.
Rakyat dapat merasakan manfaat serta-merta pelaksanaan cukai barangan dan perkhidmatan (GST) dengan menikmati harga lebih murah untuk pelbagai jenis barang.
ReplyDeletePengerusi Panel Penilaian Cukai Kementerian Kewangan, Datuk Kamariah Hussain berkata, antaranya rakyat hanya perlu membayar GST empat peratus ketika menjamu selera di restoran makanan segera berbanding cukai perkhidmatan lebih tinggi dikenakan sekarang.
ReplyDeleteKos perniagaan lain juga berkurangan selepas GST menggantikan cukai jualan dan perkhidmatan (SST) kerana restoran berkenaan tidak lagi perlu membayar cukai jualan atas pembelian meja, kerusi dan kemudahan lain. Dengan pelaksanaan GST, peniaga boleh menawarkan harga yang lebih murah hasil penjimatan daripada pembayaran cukai.
ReplyDeletepelaksanaan GST memberi kesan kepada penurunan Indeks Harga Pengguna (IHP) sekali gus menurunkan perbelanjaan isi rumah. GST akan menurunkan IHP tetapi ini tidak bermakna IHP mesti turun selepas GST dilaksanakan kerana jatuh naik IHP turut dipengaruhi faktor lain.
ReplyDeletebukan semua harga barang akan menurun selepas GST diperkenalkan dan terdapat barang tertentu yang akan mengalami kenaikan atau kekal pada harga asal.
ReplyDeletepanduan pengguna akan diterbitkan supaya orang ramai mengetahui impak pelaksanaan GST kepada 350 jenis barang supaya peniaga menurunkan harga barang tersebut pada kadar yang sesuai. Harga untuk minuman berkarbonat umpamanya akan menurun selepas GST menggantikan SST dan kami mahu peniaga menyelaraskan harga secara berpatutan.
ReplyDeletekerajaan pada masa sama juga akan berbincang dan memujuk pasar raya besar di negara ini supaya mengekalkan harga lama jika harga barang berkenaan meningkat selepas GST diperkenalkan. Mereka meminta pasar raya menyerap perubahan harga yang disebabkan oleh pelaksanaan GST. Adalah penting supaya pasar raya besar tidak menaikkan harga kerana terdapat juga peruncit yang membeli barang secara pukal daripada mereka untuk dijual semula di tempat lain.
ReplyDeletependapatan cukai kerajaan melalui GST pada kadar empat peratus adalah kurang berbanding perolehan SST lalu mendorong kerajaan mengambil langkah lain untuk menampung kekurangan yang bakal berlaku. Beliau menegaskan, dasar kerajaan untuk melaksanakan GST bukan bertujuan mengatasi defisit fiskal negara tetapi menyelesaikan kelemahan dalam cukai jualan dan perkhidmatan serta mempelbagai sumber pendapatan negara.
ReplyDeleteTime to look at GST, says tax expert
ReplyDeleteKUALA LUMPUR: The goods and services taxes has been “misunderstood” by the public, a tax expert said today, stressing that there was a need to relook the controversial system now that polls were over.
“All countries in Asia have implemented the GST except Myanmar and Malaysia. This is not a good comparison for us to make,” said Jennifer Chang, senior executive of PricewaterhouseCoopers Tax Services at the Perdana Leadership Foundation CEO Forum 2013.
ReplyDeleteChang said the GST was the only way in which the government could ensure all its citizens paid taxes evenly.
ReplyDelete“Only one million out of 29 million Malaysians pay taxes now. All those people driving the big, beautiful cars – some of them are probably evading taxes, and the GST is the most efficient way of collecting the taxes from them.”
ReplyDeleteBut she said the government had failed to “market” the GST effectively enough to the people, and this was why it had dragged its feet in the implementation.
ReplyDelete“The problem of not implementing it faster was because of the general election. In Australia, after the government implemented the GST, they lost the election,” she said, to laughs from the audience.
ReplyDeleteBut now that the polls were over, the time was ripe to talk about the GST seriously, she said.
ReplyDelete“GST has been misunderstood by the public, and we need to properly market these taxes so that the public understand what it is all about,” said Chang.
ReplyDeleteShe rubbished the misconception that the price of goods would increase dramatically in the wake of the GST, saying that common goods such as milk would be exempted from the tax.
ReplyDelete“This tax exemption will ensure it doesn’t hurt the common person so much,” she said.
ReplyDelete