消费税认识和消费软件运用交流區

呈报消费税GST-03表格谜图。

1. 迷失TAX CODE （没进到Tax Code)，
2. 进错Tax Code. （ BL 进到 TX，OR TX_C 进到 TX_S)
3. SUPPLY INVOICE 有跟次序吗？ 有遗失吗？ 有双重进单？
21天RULE (D/O), 30天RULE ISSUE TAX INVOICE.
4. CN / DN （SUPPLY) 有Knocked　Off　吗？
5.(Supply)预先收到款项，相扣定金，要记账消费税６％。
6. (Supply) MISC CODE 要根据个别生意。
7. 先检查SUPPLY : 5a (Taxable amount), 5b (GST 6%) 
8. 检查ACQUISITION: 6a (Taxable amount), 6b (GST 6%)5. 
9. Purchase Tax INVOICE 有合格吗（公司名字）？ 有双重进单？
千万要记得BLOCKED INPUT TAX （BL) 的不能CLaimed. 
- passenger car 7 related exp like repair, medical expense, entertainment potential customers ,family benefit, sport & recreation subscriptions, 
10. CN / DN （Acquisition) 有Knocked　Off　吗？
11. 区分课税供应 ZRL,ZRE,ES,RS, 
12. 有烂帐吗。>6mths. or actual bad debts
13. Bad debts recovery
14. check Profit & Loss reconciliation with GST-03
( sale in P&L (reconcile) = Taxable amount in GST-03)
15. Profit & Loss analysis : business trend ( sale VS pur)
eg: No. sale in june but high Purchase?Y?
16. Sale of Assets (car bought B4 1/4/2015, charge gst 6%)
17. sale of other assets, charge GST 6%
18. Disposal of scrap (old newspaper, trade in assets) GST 6%
19. Management Fee charge to related companies on share warehouse, share office and others
20. Deemed supply ( Gift Rules>RM500)
CASH DONATION NON YOUR BUSINESS (OUT OF SCOPE) UNLESS IN RETURN WITH CONSIDERATION IN ANY KINDS.
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