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发表于 7-6-2011 11:46:04|来自：新加坡
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回复 西北独郎 的帖子
在注册GST之前有些input GST 是可以在注册后claim的，但有条件（附注在下面）。请注意所有条件都必须符合。
第一条的意思是你买该商品的目的是为了销售出去（还必须是taxable的销售）。想想看，这个例子符合这个条件吗？楼主买这个房产是为了当商品卖出去？如果符合的话（把房产当商品来买卖），最后不是要交更多的GST给政府？
政府没那么笨的。那些房产中介提供的所谓解决方法不要轻易相信。为了claim GST特地成立注册GST的公司不是明智的做法。GST是政府重点留意的税种，为了claim GST最后被抓被罚的有很多案例了。而且相比之下还罚得特别重。
Claiming GST incurred before GST registration
GST incurred on business purchases (input tax) before your GST registration can be claimed in the first GST return if you satisfy all the conditions in Self-Review Of Eligibility In Claiming Pre-registration Input Tax (175KB) checklist. You do not need to submit the checklist to us but you need to maintain it as part of your records.
The conditions are summarised as follows:
Conditions for claiming GST incurred on goods
The goods are purchased or imported by your business for the purpose of making taxable supplies (standard-rated supplies and zero-rated supplies);
The goods are not consumed or supplied by your business before the date of GST registration;
Example:
GST incurred on food and beverages consumed by your staff, hotel accommodation incurred by your staff, utilities and rental of office space for the period prior to registration are not claimable.
A stock account is maintained with these details:
quantities purchased;
quantities used in the making of other goods;
date of purchase; and
date and manner of disposal of all goods after GST registration
The input tax claims are not disallowed under Regulations 26 and 27 of the GST (General) Regulations.
Conditions for claiming GST incurred on services
The services are purchased and supplied to your business for the purpose of making taxable supplies (standard-rated supplies and zero-rated supplies);
The services are not related to goods already supplied or consumed before the date of GST registration;
Example:
GST incurred on maintenance services relating to the rental of office space for the period prior to registration is not claimable.
The services are supplied to your business no more than 6 months before the date of GST registration;
The services are not used for the provision of services to your customers before the date of GST registration;
Example:
You incurred GST on electrical wiring which you re-billed to your customer prior to your GST registration date. The GST incurred by you is not claimable.
You maintain a record with these details:
description of services purchased;
date of purchase; and
date of disposal of the service (if any)
The input tax claims are not disallowed under Regulations 26 and 27 of the GST (General) Regulations
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