NEW SST 2025 中文 | Power UP Training

✔️HRD Corp SBL-Khas Claimable

📝附送 Training E-Book

🔔课后交流群可发问 (1个月)

☑️关税局 MySST 实际操作指南

☑️SST 2025 扩展范围

🎓有文凭 E-Certificate of Completion

🎦有上课 Video 可复习

🔥2025年11月 —— 位子有限

Aeris老师社交媒体频道与近期培训

NEW SST 2025 中文班

谁适合参加?

- 管理层与主要干部

- 会计部与财务部相关人士

教学目标——在课程结束时，学员将能够：

详细阐述马来西亚销售与服务税 (SST) 框架的基本概念
识别应税人员、应税商品和服务、规定的门槛、税率、注册要求（包括门槛计算、注册期和SST合规的纳税期）
运用正确的税务计算方法，包括豁免类型，例如B2B豁免、指定区域、特殊区域、集团减免等
识别各行业的应税服务组，包括每个服务组别在2025年7月1日前后的最新变化、应税人员、应税服务范围、规定的门槛、税率以及各种实际研究案例（例如，餐饮、物流、建筑、租赁等）
在规定的期限内完成SST申报、付款程序和合规报告，并管理过渡期
评估坏账的退款和偿还税款申请，以及税收抵扣的对销制度
说明并关联现实生活中的场景，展示如何将 SST 应用于不同的商业环境

老师背景：

Aeris Chow - MBA, CEP

International Trade Expert
20 years of expertise in both local & multinational companies
Various skill & experiences in shipment management, customer management, sales & marketing, new market research, market entry strategies etc.
Certified Export Professional (CEP), European International University
Master of Business Administration (MBA) with Distinction, Inti International University
HRD Corp Accredited Trainer (PSMB)
Licensed Practitioner of Neuro-Linguistic Programming (NLP)
Member of Toastmasters International

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课程详情：
💎日期：2025年 11月 14日 (星期五) —— 位子有限🔥
💎时间：9.00am - 5.00pm

💎时长：1天，7小时 (不包括午餐休息时间)
💎地点：Zoom 线上教学💻
💎人数：Live 只限30人🔥 [小班制]

💎语言：中文解说、英文课件

🎓文凭：E-Certificate of Completion in Sales & Service Tax

** HRD Corp Training Program No.: 10001432409

原价 : RM900/- per pax

特价👉RM550 + 8% SST = RM594/-

*可以☑开单去公司 /☑个人付款 /☑刷卡 /☑Claim HRDC Fund

课程内容：

📌Session 1: Overview of Sales & Service Tax (SST) 销售及服务税 (SST) 概述

GST & SST Transition 消费税和销售及服务税过渡
Introduction of SST 销售及服务税简介
Taxable Persons for SST 纳税人
Prescribed Threshold for SST 规定门槛
Threshold Calculation 门槛计算
Registration Period 登记期
Taxable Period 纳税期
Accounting for SST (Accrual/Payment Basis) 会计处理（应计/付款制）
Overview of SST Expansion (Effective 1 July 2025) 扩展概述（2025 年 7 月 1 日生效）
Filing Tax Returns 提交纳税申报表
Paying SST 缴纳 SST
Penalties 罚款

📌Session 2: Introduction & Implementation of Service Tax 服务税的介绍与实施

Service Tax Types 服务税种类
Service Tax Rate 服务税率
Overview of Service Tax Expansion (Effective 1 July 2025) 服务税扩展概述（2025年7月1日生效）
Determination of Taxable Service Tax Value 应税服务税值的确定
Taxable Persons 纳税人
Service Tax Registration 服务税登记
Service Tax Exemption 服务税豁免
Groups of Taxable Services (Group, Service, Threshold, Tax Rate) 应税服务类别（类别、服务、门槛值、税率）

📌Session 3: Taxable Service Groups (Included Newly Added Scopes) 应税服务类别（包含新增范围）

Latest changes - Before vs After (1 July 2025) 最新变化 - 修订前后对比（2025年7月1日）
Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate 应税人员、应税服务、规定门槛、税率
Scenarios, Examples, FAQ and Study Cases 场景、示例、常见问题解答和案例研究
Service Tax Explanation (Group by Group) 服务税解释（按组别）
- Group A: Accommodation A组：住宿
- Group B: Food and Beverage (F&B) B组：餐饮（F&B）
- Group C: Night-Clubs, Dance Halls, Wellness Centre and etc C组：夜总会、舞厅、健身中心等
- Group D: Private Clubs D组：私人俱乐部
- Group E: Golf Club and Golf Driving Range E组：高尔夫俱乐部及高尔夫练习场
- Group F: Betting and Gaming F组：博彩及游戏

📌Session 4: Taxable Service Group (Included NEWLY ADDED SCOPES) – Continue 应税服务组（包含新增范围）—继续

Group G: Professionals G组：专业人士
- Latest changes - Before vs After (1 July 2025)
- Variety Types of Professional Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Non-Taxable Services (Group Relief)
- Business to Business Exemption (B2B Exemption)
- Registration and Responsibilities of a Registered Person
- Scenarios, Examples, FAQ and Study Cases

Group H: Finance H组：金融
- Latest changes - Before vs After (1 July 2025)
- Terminology of Financial Services
- Variety Types of Group H
- Effective Date
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Imported Services
- Service Tax in Designated Areas (DA) or Special Areas (SA)
- Financial Services not subject to Service Tax
- Exemption from Payment of Service Tax
- Procedure for Service Tax Exemption
- Transitional Period
- Scenarios, Examples, FAQ and Study Cases

Group I: Other Service Providers I组：其他服务供应商
- Latest changes - Before vs After (1 July 2025)
- Variety Types of Group I
- Newly Added Services in Group I
  - Healthcare Services by Private Healthcare Facilities
  - Traditional and Complementary Medicine Private Services
  - Private Allied Health Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Taxable Service related to Designated Areas (DA) and Special Areas (SA)
- Non-Taxable Service
- Exemption from Payment of Service Tax
- Transitional Issues
- Scenarios, Examples, FAQ and Study Cases

Group J: Logistic Services J组：物流服务
- Variety Types of Group J
  - Logistic Services
  - Courier Services
  - Custom Agent
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Service Tax Exemption (if any)
- Scenarios, Examples, FAQ and Study Cases

📌Session 5: Taxable Service Group (Included NEWLY ADDED SCOPES) – Continue 应税服务组（包含新增范围）—继续

Group K: Rental or Leasing K组：租赁
- Latest changes - Before vs After (1 July 2025)
- Terminology of Rental or Leasing
- Implication of the Service Tax Expansion
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- List of Taxable Rental or Leasing Services
- List of Non-Taxable Rental or Leasing Services
- Exemption from Payment of Service Tax
  - Sublet /Sublease
  - Small and Micro Enterprise
  - Non-Reviewable Contracts
- Operational Lease vs Financial Lease
- Transition Rules and Arrangement
- Taxable Period and Filing Requirement
- Scenarios, Examples, FAQ and Study Cases

Group M: Education M组：教育
- Latest changes - Before vs After (1 July 2025)
- Terminology and overview of Education Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Imposition of Service Tax on Special Areas (SA) or Designated Areas (DA)
- Treatment on Imported Taxable Services
- Registration and Responsibilities of Registered Persons
- Transitional Issues
- Scenarios, Examples, FAQ and Study Cases

📌Session 6: Taxable Service Group (Included NEWLY ADDED SCOPES) – Continue 应税服务组（包含新增范围）—继续

Group L: Construction Works L组：建筑工程
- Latest changes - Before vs After (1 July 2025)
- Terminology of Construction Work Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Main Players in Construction Industry
- Example type of project lists
- Construction Services for Mixed Development
- Construction Services for Residential Buildings
- Exemption from Service Tax Payment (B2B Exemption)
- Transition Period Management
  - Effect of Changes in Taxable Services
  - Treatment of Retention Sum
  - Liquidated and Ascertained Damages (LAD)
  - Non-Reviewable Contract
- Construction Services within Special Areas (SA) and Designated Areas (DA)
- Service Tax Rates & Calculation
- Business Flow & Invoice Issuance Requirement
- Taxable Period & Service Tax Due
- Registration and Responsibilities of Registered Persons
- Compliance and Filing Requirement
- SST-02 Return Preparation, Payment Procedures
- Scenarios, Examples, FAQ and Study Cases