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发表于 22-2-2012 10:39:02|来自:新加坡
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neoshock 发表于 22-2-2012 04:08
2.4 WHAT IS AN OUT-OF-SCOPE SUPPLY?
An out-of-scope supply is a supply which is not made in Sin ...
谢谢。你引用的是GST注册指南有关内容,是吧?
你引用的这段,紧接着还有后面这些
However, the input tax for the following out-of-scope supplies is claimable if you are a GST-registered trader:
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i. Supplies outside Singapore which would be taxable if made in Singapore;
For example, the supply of electronic goods from a foreign country to another foreign country would be taxable if it were made in Singapore. The input tax attributable to such a supply is claimable.
ii. Supplies within Zero GST warehouses/licensed warehouses or Free Trade Zone.
For example, sale of goods to a local customer within the Free Trade Zone is an out-of-scope supply and no GST is chargeable.
对照我前面回复的索回GST的一个条件:
the input tax is directly attributable to taxable supplies (i.e. standard-rated supplies and zero-rated supplies), or out-of-scope supplies which would be taxable supplies if made in Singapore;
上面第一点特别举了例子,比如从供应电子产品从一个外国到另一个外国。这情况是可以索回input tax的。如果它在新加坡,将纳税(output)。虽然没有真的要纳税(因为不在范围内),但IRAS把这种情况和进行taxable supplies的情况同样处理。
再对比exempt supplies的情况,exempt supplies是肯定不能索回的,没有任何例外情况。
所以我的理解是:关键在于supplies的性质是否是taxable。如果是taxable supplies,不管是standard-rated rate,zero-rated,还是out-of-scope supplies,在处理input tax的时候,同样处理。
那么什么是taxable supplies呢?定义很有趣,就是除了exempt supplies之外都是taxable。
从IRAS举的电子产品的例子类推,如果在新加坡境内卖电子产品,要付output GST,肯定可以索回input tax。如果不在新加坡境内,即使不用付output GST,也可以索回。以此类推,卖别的产品也可以对比电子产品的案例。
非常感谢你指出这一点。我若有不对的地方,请继续指出。
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