大三下合作课税法part d gst.pdfVIP

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  • 2024-08-10 发布于北京
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GOODSANDSERVICESTAX

▪ReasonForIntroduction

•Moveawayfromrelianceondirecttaxes

•Goodswerealwaystaxed–toaddequityby

taxingservicesaswell

•IntroducedABN

•IntroducedwithPAYGSystem

GST-OVERVIEW

➔Rateof10%

➔Isataxonsupplyoftaxablegoodsand

services

➔InputTaxCreditspreventescalatingcost

ofGST

➔Exemptionsintroduceequity

➔Sellerliabletotax–section9.40

GENERALSCHEME

•GSTISPAYABLEONTAXABLE

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