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一、立法背景、意义及结构(一)立法背景1.引进商品与服务税前的税收体系。在引进商品与服务税之前,马来西亚的税收体制包括以下若干不同的间接税税种,并由皇家海关署专门负责全国间接税的征收管理:(1)进口关税,对进境的商品课征;(2)出口关税,对生产以外销的商品课征;(3)政府销售税(Government Sales Tax),对大范围的商品课征;(4)服务税(Service Tax),对多种类型的服务课征;(5)消费
First, the legislative background, meaning and structure (a) the legislative background 1. The introduction of goods and services tax before the tax system. Prior to the introduction of GST, Malaysia’s tax system includes several different indirect tax types and is administered exclusively by the Royal Customs Administration for the collection and administration of indirect taxes throughout the country: (1) import tariffs, which are levied on imported goods; (2) Export tariffs on goods produced for export; (3) Government Sales Tax, which levies on a wide range of goods; (4) Service Tax, which levies on various types of services ; (5) consumption