新山 - 建筑也消费税攻略 （GST On Construction Industry）

日期: 27 Mac 2018 (Tuesday)

时间: 9.00am - 7.00pm

地点: New York Hotel, JB

报名费: RM477 per person, 3 and above RM371 per person
Includes: Meal and Training Material

报名：报名 Link
Payee: ATA Corporate Services Sdn Bhd
RHB Bank: 2-01174-0003676-1

联络: 607-3583 966 / 016-7033 239
Fax No: 607-3583 922
Contact Person: Ms. Alicia / Ms. Eida
Email Address: wclim_office@yahoo.com

** 在不事先知会的情况下，主办当局保留调整课程内容、时间及地点的权利。
报名后，请在三天内付款，如果没有在指定时间内付款，主办当局也有权撤销报名名额。**

Part 1 - 练习 Test Your Knowledge

“供应”的成立
For There To Be A “Supply”


供应的种类
Type Of Supplies

税务代码
Tax Codes

消费税报表
GST Return

注册
Registration

供应的地点
Place Of Supply

供应的价值
Value Of Supply

供应的时间
Time Of Supply

建筑业 - 供应的时间
Time of Supply For Construction Industry

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Part 2 - 建筑服务消费税特别处理案例 Special GST Treatment

标价 Quotation

保留金 Retention Sum

认证价值 Certified Value

保留金 – 案例
Retention Sum – Case Study

代付费及开支补偿
Disbursement & Reimbursement

缺陷纠正
Rectification of Defect

招标订金
Tender Deposit

违约赔偿金
Liquidated and Ascertained Damages

进项税
Input Tax Credit

呆账与呆账减免
Bad Debt & Bad Debt Relief

进项税回拨与进项税偿还
Input Tax Claw Back & Repayment of Input Tax

进口服务
Imported Services

免费赠品或服务
Free Gift/Goods or Services

对销
Contra

指定地区
Designated Areas

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Part 3 - 附送 Appendix For Reference

建筑业的一般运作模式 General Operation of The Industry

范围与税务施予 Scope & Charge to Tax

供应 Supply

供应种类 Types of Supply

税务代码 Tax Codes

消费税报表 GST Return

注册 Registration

供应地点 Place of Supply

供应的价值 Value of Supply

供应的时间 Time of Supply

建筑业的供应的时间 Time of Supply for Construction Industry

税务发票 Tax Invoice

退款单及索款单 Credit Note & Debit Note

进项税 Input Tax

进项税回拨及进项税偿还 Input Tax Claw Back & Repayment of Input Tax

呆账减免及呆账回收 Bad Debt Relief & Bad Debt Recovered

免费赠品或服务 Free Gift/Goods or Services

雇员福利 Employee Benefits

开支补偿及代付费 Reimbursement & Disbursement

对销 Contra