Important GST Dates and GST Calendar 2025-26
Important GST Dates and GST Calendar 2025-26
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感激大家之前的留言，我会兑现我的承诺。今天我们讨论一下： 最后一次GST呈报，stock in hand / assets 应该怎么办？ 切记：只要你是GST registrant，你都必须遵守。与SST无关。 Q1 : 是不是需要呈报在GST-03呢？ Q2 : stock in hand 应该用Cost 还是 Open Market Value? Q3 : Assets呢？ Cost 还是 Net Book Value? Q4 : GST 都0%了嘛，到底关税局为什么还是要我们呈报呢？rationale / 原理是什么？ Q5 : double entry 是什么？Tax Code 是什么？ 皆因GST Transitional Rules 没有发布，所以影片纯粹个人意见。每位老师的想法都有可能不一样，建议查询自己公司的审计师，税务顾问，以求肯定。 Q3 : Stocks in hand 應該用Market Value。但針對指定行業，無法找出MV的，你們可以用cost。 * Para 5(9) 其实有提到若没有input tax 的话，就不需要呈报，但前提是你要给关税局证明。我的
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