服务税

税基 = asas cukai

Asas cukai ialah nilai perkhidmatan sebelum cukai ditambah. Kadar 8% didarab dengan nilai ini untuk menghasilkan amaun cukai. Fikirkan setiap pilihan: yang mana wujud sebelum cukai dikira, dan yang mana hanya muncul selepas pengiraan atau semasa bayaran?

Contoh: Cucian kereta RM75 dengan cukai 8%: asas ialah RM75, dan cukai ialah RM75 × 0.08 = RM6.

Awas: Amaun cukai ialah hasil pengiraan, jadi ia tidak boleh menjadi asas bagi dirinya sendiri. Wang baki pula tiada kaitan dengan kadar.

税基 = tax base

The tax base is the service value before tax is added. The 8% rate is multiplied by this value to produce the tax. Look at each choice: which one exists before the tax is worked out, and which ones only appear afterwards or at payment?

Example: A car wash of RM75 with 8% tax: the base is RM75, and the tax is RM75 × 0.08 = RM6.

Watch out: The tax amount is a result, so it cannot be the base for itself. The change returned to a customer has nothing to do with the rate.

百分率税额 = cukai peratus

Asas perkhidmatan RM350, kadar 6%. Cari 1% daripada RM350 iaitu RM3.50, kemudian darab dengan 6. Soalan meminta amaun cukai sahaja, jadi jangan tambah kepada RM350 pada langkah akhir.

Contoh: Asas RM450 pada 6%: 1% ialah RM4.50, jadi cukai = RM4.50 × 6 = RM27.

Awas: Pilihan yang melebihi RM350 ialah jumlah bayaran. Satu lagi kesilapan ialah salah meletakkan titik perpuluhan semasa mencari 1%.

百分率税额 = percentage tax

The service base is RM350 and the rate is 6%. Find 1% of RM350, which is RM3.50, then multiply by 6. The question wants the tax amount only, so do not add it to RM350 at the end.

Example: A base of RM450 at 6%: 1% is RM4.50, so the tax is RM4.50 × 6 = RM27.

Watch out: A choice above RM350 is the total payment. Another slip is misplacing the decimal point while finding 1%.

两步计算 = pengiraan dua langkah

Langkah 1: kira cukai 5% daripada RM90. Langkah 2: tambah cukai itu kepada RM90 untuk mendapat jumlah termasuk cukai. Jawapan akhir sepatutnya hanya sedikit lebih besar daripada RM90.

Contoh: Servis RM70 dengan cukai 5%: cukai = RM3.50, jumlah = RM70 + RM3.50 = RM73.50.

Awas: Jangan tambah nombor 5 terus kepada RM90, dan jangan darab RM90 dengan 5 tanpa membahagi 100. Kedua-duanya bukan cara mengira peratus.

两步计算 = two-step calculation

Step 1: work out 5% tax on RM90. Step 2: add that tax to RM90 to get the tax-inclusive total. The final answer should be only a little bigger than RM90.

Example: An RM70 service with 5% tax: tax = RM3.50, total = RM70 + RM3.50 = RM73.50.

Watch out: Do not add the number 5 straight onto RM90, and do not multiply RM90 by 5 without dividing by 100. Neither is a percentage calculation.

反向求税前 = cari harga sebelum cukai

Kali ini jumlah termasuk cukai RM106 dan cukai RM6 sudah diberi. Kita bekerja ke belakang: jumlah = asas + cukai, maka asas = jumlah − cukai. Selepas itu, semak dengan menambah semula cukai kepada jawapan anda.

Contoh: Jumlah RM212 dengan cukai RM12: asas = RM212 − RM12 = RM200. Semakan: RM200 + RM12 = RM212.

Awas: Jangan tambah cukai sekali lagi kepada jumlah. Harga sebelum cukai mesti lebih kecil daripada jumlah termasuk cukai.

反向核对 = inverse check

If the total and tax are known, find the base by subtracting the tax from the total.

Example: RM84 − RM4 = RM80 base.

Watch out: Make sure the tax is subtracted only once.

征收服务税的行业 = Perkhidmatan bercukai

Cukai perkhidmatan dikenakan ke atas perkhidmatan tertentu, contohnya restoran, hotel, telekomunikasi dan tempat hiburan. Pembelian barang biasa seperti buku atau sayur di pasar biasanya tidak dikenakan cukai perkhidmatan.

Contoh: Contoh: bil penginapan hotel dan bil telefon bimbit bulanan biasanya menunjukkan baris cukai perkhidmatan.

Awas: Jangan anggap semua pembelian dikenakan cukai perkhidmatan. Semak sama ada ia perkhidmatan atau hanya barang.

征收服务税的行业 = Taxable services

Service tax is charged on certain services, for example restaurants, hotels, telecommunications and entertainment outlets. Buying ordinary goods such as books, or vegetables at a market, usually has no service tax.

Example: Example: a hotel stay bill and a monthly mobile phone bill usually show a service tax line.

Watch out: Do not assume every purchase carries service tax. Check whether it is a service or just goods.

服务税的范围 = Skop cukai perkhidmatan

Soalan ini meminta pilihan yang tidak dikenakan cukai perkhidmatan. Kenal pasti perkhidmatan bercukai seperti hotel dan telekomunikasi, kemudian cari pilihan yang hanya membeli barang di kedai runcit.

Contoh: Contoh: menonton wayang di pawagam dan makan di restoran dikenakan cukai perkhidmatan, tetapi membeli baju di kedai pakaian biasanya tidak.

Awas: Baca perkataan 'tidak' dalam soalan dengan teliti supaya tidak memilih perkhidmatan yang bercukai.

服务税的范围 = Scope of service tax

This question asks for the option with no service tax. Identify taxable services such as hotels and telecommunications, then find the option that is only buying goods from a shop.

Example: Example: watching a film at a cinema and eating at a restaurant carry service tax, but buying a shirt at a clothing shop usually does not.

Watch out: Read the word 'not' in the question carefully so you do not pick a service that is taxed.

含税总额 = Jumlah termasuk cukai

Cari amaun perkhidmatan bagi semua malam dahulu kerana itulah asas cukai. Kira cukai 8% daripada amaun itu, kemudian tambah cukai kepada amaun perkhidmatan untuk mendapat jumlah yang perlu dibayar.

Contoh: Contoh: 3 malam pada RM150 semalam = RM450. Cukai 6% = RM27. Jumlah termasuk cukai = RM477.

Awas: Jangan kira untuk satu malam sahaja, dan jangan berhenti pada nilai cukai kerana soalan meminta jumlah keseluruhan.

含税总额 = Total including tax

First find the service amount for all the nights, because that is the tax base. Work out 8% tax on it, then add the tax to the service amount to get the total to pay.

Example: Example: 3 nights at RM150 a night = RM450. Tax at 6% = RM27. Total including tax = RM477.

Watch out: Do not work it out for one night only, and do not stop at the tax amount because the question asks for the full total.

逆推税前金额 = Mencari amaun sebelum cukai

Jumlah RM318 sudah termasuk cukai, jadi ia mewakili 106% daripada amaun sebelum cukai. Bahagikan RM318 dengan 1.06 untuk mendapat amaun asal yang mewakili 100%.

Contoh: Contoh: jumlah dengan cukai 8% ialah RM270. Amaun sebelum cukai = 270 ÷ 1.08 = RM250. Semak: 250 × 8% = RM20.

Awas: Jangan tolak 6% daripada RM318 dan jangan tolak RM6 sahaja. Cukai dikira daripada amaun sebelum cukai.

逆推税前金额 = Finding the amount before tax

The RM318 already includes tax, so it stands for 106% of the amount before tax. Divide RM318 by 1.06 to get the original amount, which is 100%.

Example: Example: a total with 8% tax is RM270. Amount before tax = 270 ÷ 1.08 = RM250. Check: 250 × 8% = RM20.

Watch out: Do not take 6% of RM318 away, and do not just subtract RM6. The tax is worked out on the amount before tax.