12.07.2015 Views

GST - bheuu

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<strong>GST</strong> menghapuskan cukai berganda Produk : Biskut <strong>GST</strong> pada 5%Harga kilang : RM4.00<strong>GST</strong> 5% = RM0.20Harga belian : RM4.20Harga jualan hotel : RM7.00(RM4.00 + RM3.00)<strong>GST</strong> 5% = RM0.35Pengguna membayar RM7.35(RM7.00 + RM0.35)Jumlah <strong>GST</strong> yang dibayar RM0.35<strong>GST</strong> sebanyakRM0.20 TIDAKdimasukkan kedalam hargajualanJumlah cukaidibayar = RM0.35Penjimatan kepadapengguna = RM0.2127CJP tidak berkesan Cukai bertingkatAnggap CJP pada 10%Pengilang Pemborong Peruncit PenggunaKos= RM100Cukai jualan= RM10RM110Kos= RM110Margin (20%)= RM22RM10 x 20%= RM2RM132Kos= RM132Margin (30%)= RM39.60(RM10 +RM2)x 30%= RM3.60RM171.60RM10.00cukai dibayarRM10 RM 0 RM 0 RM10cukai dikutip2814

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