This book is jointly written by two authors namely Mr. Wong Chi Tieng and Mr. Chin Chee Seng in dual language (English & Chinese)
- Total 7 Chapters, 121 pages.
- 双语版 - 全书共七个章节121页
“HOW TO AVOID BECOMING A MIXED SUPPLIER”? is a practical guide book on
how to deal with GST transactions on a mixed supplier.
The first part of the book covers the GST treatments on a mixed supplier, the claiming of
input tax of a mixed supplier, de Minimis rule, partial exemption rule, residual input tax,
annual adjustments and capital goods adjustments applicable to a mixed supplier. The
second part of this book deals with the scenarios of GST registrants becoming a mixed
supplier and suggests possible planning to avoid becoming a mixed supplier.
This book provides a good reference on the type of business which may end up becoming
a mixed supplier (whether knowingly, unknowingly or unintentionally). Businessman
must plan or restructure their business so as to avoid becoming a mixed supplier.
This book is jointly written by two authors namely Mr. Wong Chi Tieng and Mr. Chin
Chee Seng in dual language (English & Chinese) . Both authors conduct regular GST
seminars for the public.
Table of Contents (目录)
1. Introduction (序目)
2. GST Treatments on Mixed Suppliers (混合供应商的消费税处理方式)
3. Examples of Mixed Suppliers (混合供应商的例子)
4. Partial Exemption (部分豁免法则)
5. Annual Adjustments (年度调整)
6. Capital Goods Adjustments (资本商品调整）
7. How to avoid becoming a mixed supplier? (如何避免成为一名混合供应商?)
7.1 Property investment company from a taxable supplier to a mixed supplier (产业投资公司从课税供应商变成混合供应商)
7.2 Property investment company from a mixed supplier to a taxable supplier (产业投资公司从混合供应商变成课税供应商)
7.3 Sale of commercial land on company having agricultural land and commercial land (持有用作商业和农业用途土地的公司，出售其商业用途土地)
7.4 Sale of residential properties under barter trade (在物物交换协议下出售住宅产业)
7.5 Becoming a mixed supplier "unknowingly" ("不知情"的情况下成为混合供应商)
7.6 Company making exempt supply to employees (公司为雇员作出豁免供应)
7.7 Child Care Centre with Tuition Centre (附有补习中心的儿童托儿所)
7.8 Housing Developer on mixed development (发展综合项目的物业发展商)
7.9 Bus company providing some chartering services (巴士公司提供一些游览巴士服务)
7.10 Private School or Chinese Independent School (私立学校或华文独立学校)
Appendix A - Summary of Goods & Services Tax (Exempt Supply) Order 2014 (A附表-2014年消费税（豁免供应）指令的摘要
How To Avoid Becoming A Mixed Supplier (如何避免成为一名混合供应商)
- Brand: Wong Chi Tieng
- Product Code: How To Avoid Becoming A Mixed Supplier
- Availability: In Stock