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Is GST making you crazy? This book is written for businessmen and consumers who are not tax professionals to grasp the concept of GST and make strategic decisions on the planning and preparation for GST.
Is GST making you crazy? This book is written for businessmen and consumers who are not tax professionals to grasp the concept of GST and make strategic decisions on the planning and preparation for GST.
Firstly, you
must fully understand the concepts and mechanics of GST, compliance
requirements (e.g. filing of GST returns, records keeping and accounting
software requirements) and the risk of penalty involved. These are covered in
Section 1 of the book.
Secondly, GST
is not just a tax matter, GST is a business issue. Section 2 of the
book demonstrates the impact of GST on the cost structure, pricing structure,
cash flow, marketing strategy, employee benefits, contracts, etc. In view of
this, “everyone in the firm has to be involved in GST implementation, except
for the tea lady and security guard!” – a participant of my workshop
concluded. You may be required to modify your business model and therefore bosses have to be involved in making
those decisions e.g. pricing and credit terms. “GST is not the end, it is a means
to an end!”
Finally, you
want to get ready for GST. Section 3 offers you a proven model for the entire
GST implementation project. Nonetheless, wherever possible, you may want to
outsource the GST implementation project to tax professionals so that your
personnel and you could focus on your core business and not GST.
To the
consumers, price increase and short term inflation are unavoidable. Therefore,
it is recommended that you revisit your budgeting, spending behaviour and investment
portfolio.
To make the
reading easier for you, diagrammatic illustrations, tables of summary,
examples, FAQs, bullet points, short sentences, etc. are used in this book.
Technical jargons are avoided unless it is absolutely necessary. Cross references
are made to the relevant paragraph in [1.1.1] format for readers who wish to
explore the subject matter further.
Writing about a
new tax law is always challenging as there are many contentious issues. I ask
readers to excuse me for any omission or misstatement that I could not have
known of at the time of writing. Needless to say, expert advice should be
sought before a tax position is taken.
Hopefully with
this book, GST is made easy for you!
Dato’
Chua Tia Guan
August 2014
撰写一本普罗大众仍存有争议的新税务法，是一项具挑战性的任务。若在撰写过程中有何错漏，敬请见谅。毋庸置疑，商家统筹与执行消费税前，有必要咨询消费税顾问。
希望这一本书，有助于您轻松地应对消费税！
蔡兆源
2014年8月
消费税让你抓狂了吗？
本书特地为想要掌握消费税概念又不精通税务的商家与消费者量身打造设计，使他们能在消费税实施前做好规划和应对准备，进而能在新税收制度下做出相应的战略决策。
首先，你必须充分了解消费税的概念和机制，应遵从的条例（如：申报消费税、保存交易文件记录、消费税会计软件系统要求），以及违反消费税条例将面对的惩罚风险。这部分的内容在第1章。
其次，消费税不仅仅是税务事项，它其实是一项商业课题! 本书第2章说明消费税对生意成本结构、定价策略、现金流、营销策略、员工福利和合同等所带来的影响。犹记我的工作坊有一位参加者说:“每位职员都会涉及企业对消费税的规划与实施，除了泡茶阿嫂和守卫”。因应消费税的实施，企业可能需要修改生意模式，因此，老板也需要参与相关决策的制定（如：货品或服务的定价、放账月数）。有人说，“消费税不是终极目标，而是达致目标的一种手段！”
最后，准备就绪迎接消费税。第3章为你提供一个行之有效的消费税统筹与执行模式。尽管如此，商家可能还是需要外包消费税的事务给税务顾问，以便老板与职员能专注于核心业务，不为消费税费神。
对消费者而言，面对价格上涨及短期的通货膨胀是不可避免的。因此，建议消费者重新规划个人的预算、消费行为和投资组合。
为了让读者更易明白消费税，本书以消费税常见问题循序渐进撰写，少用较难理解的技术术语，并且使用图表、要点、短句、实例、总结的手法呈现。
撰写一本普罗大众仍存有争议的新税务法，是一项具挑战性的任务。若在撰写过程中有何错漏，敬请见谅。毋庸置疑，商家统筹与执行消费税前，有必要咨询消费税顾问。
希望这一本书，有助于您轻松地应对消费税！
蔡兆源
2014年8月
