What is GST?
回答 (2)
2006-12-22 12:35 am
GST - the Goods and Services Tax is a Value-added tax
Value added tax (VAT) is tax on exchanges. It is levied on the value added that results from each exchange. It differs from a sales tax because a sales tax is levied on the total value of the exchange. For this reason VAT is neutral with respect to the number of passages that there are between the producer and the final consumer.
VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final consumption, exports (which are, by definition, consumed abroad) are usually not subject to VAT or VAT is refunded which led to such consequenses.
VAT was invented by a French economist in 1954. Maurice Lauré, joint director of the French tax authority, the Direction générale des impôts, as taxe sur la valeur ajoutée (TVA in French) was first to introduce VAT with effect from 10 April 1954 for large businesses, and extended over time to all business sectors. In France, it is the most important source of state finance, accounting for approximately 45% of state revenues.
Personal end-consumers of products, consumers and services cannot recover VAT on purchases, but businesses are able to recover VAT on the materials and services that they buy to make further supplies or services directly or indirectly sold to end-users. In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business to its products, and most of the cost of collecting the tax is borne by business, rather than by the state. VAT was invented because very high sales taxes and tariffs encourage cheating and smuggling. It has been criticized on the grounds that it is a regressive tax.
Value added tax (VAT) is tax on exchanges. It is levied on the value added that results from each exchange. It differs from a sales tax because a sales tax is levied on the total value of the exchange. For this reason VAT is neutral with respect to the number of passages that there are between the producer and the final consumer.
VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final consumption, exports (which are, by definition, consumed abroad) are usually not subject to VAT or VAT is refunded which led to such consequenses.
VAT was invented by a French economist in 1954. Maurice Lauré, joint director of the French tax authority, the Direction générale des impôts, as taxe sur la valeur ajoutée (TVA in French) was first to introduce VAT with effect from 10 April 1954 for large businesses, and extended over time to all business sectors. In France, it is the most important source of state finance, accounting for approximately 45% of state revenues.
Personal end-consumers of products, consumers and services cannot recover VAT on purchases, but businesses are able to recover VAT on the materials and services that they buy to make further supplies or services directly or indirectly sold to end-users. In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business to its products, and most of the cost of collecting the tax is borne by business, rather than by the state. VAT was invented because very high sales taxes and tariffs encourage cheating and smuggling. It has been criticized on the grounds that it is a regressive tax.
2006-12-21 11:41 pm
商品及服務稅（銷售稅 / 消費稅），又稱「增值稅」，是政府向消費品徵收的稅項，可從批發商或零售商徵收。雖然這是針對本地消費的稅項，而且最終由消費者承擔，但登記產銷商在生產和分銷過程的每個階段都會徵收，而他們須就商品及服務所增加的價值課稅，因此，這稅項又稱為「增值稅」。
銷售稅是以多階段方式徵收的稅項。在商品和服務到達最終消費者之前，由登記產銷商在生產和分銷過程中代收取稅項。在銷售稅的架構下，各登記產銷商在銷售其商品和服務時會徵收商品及服務稅，並就其購買的商品和服務所繳稅款申請抵免。各產銷商在生產和分銷過程中向稅務當局繳交的商品及服務稅總額，等於消費者最終承擔的稅額。
以生產及銷售一套西裝為例，並假設商品及服務稅稅率為5%，以及各產銷商都已在商品及服務稅制度下登記，說明如何在生產和分銷過程中徵收商品及服務稅。
詳細資料，請參閱以下WEBSITE
http://www.taxreform.gov.hk/chi/pdf/Chapter_04.pdf
http://www.hkedcity.net/iworld/feature/view.phtml?iworld_id=68&category=¤t_page=3&feature_id=1502&page=1
銷售稅是以多階段方式徵收的稅項。在商品和服務到達最終消費者之前，由登記產銷商在生產和分銷過程中代收取稅項。在銷售稅的架構下，各登記產銷商在銷售其商品和服務時會徵收商品及服務稅，並就其購買的商品和服務所繳稅款申請抵免。各產銷商在生產和分銷過程中向稅務當局繳交的商品及服務稅總額，等於消費者最終承擔的稅額。
以生產及銷售一套西裝為例，並假設商品及服務稅稅率為5%，以及各產銷商都已在商品及服務稅制度下登記，說明如何在生產和分銷過程中徵收商品及服務稅。
詳細資料，請參閱以下WEBSITE
http://www.taxreform.gov.hk/chi/pdf/Chapter_04.pdf
http://www.hkedcity.net/iworld/feature/view.phtml?iworld_id=68&category=¤t_page=3&feature_id=1502&page=1
收錄日期: 2021-04-18 19:54:36
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20061221000051KK01996