{"title":"两种不同消费税反映制造业价格:投入产出分析","authors":"Siti Nur’amalina Syeddin, A. Hassan","doi":"10.20431/2349-0349.0807014","DOIUrl":null,"url":null,"abstract":"Effective on April 2015, GST is introduced at 6% rate for selected goods and services particularly in the manufacturing sector. The practice of good and service tax (GST) replaces the former sales and services tax (SST) system that were introduced in February 1972 and March 1975, respectively. Dissimilar to the SST system, GST is a more comprehensive multi-stages tax system, which is commonly taxed on the consumption of goods and services at every stages of the supply chain. Currently, there are about 160 countries that have implemented GST.","PeriodicalId":277653,"journal":{"name":"International Journal of Managerial Studies and Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Two Different Consumption Taxes Reflect the Price in Manufacturing Sector: An Analysis Using Input-Output Analysis\",\"authors\":\"Siti Nur’amalina Syeddin, A. Hassan\",\"doi\":\"10.20431/2349-0349.0807014\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Effective on April 2015, GST is introduced at 6% rate for selected goods and services particularly in the manufacturing sector. The practice of good and service tax (GST) replaces the former sales and services tax (SST) system that were introduced in February 1972 and March 1975, respectively. Dissimilar to the SST system, GST is a more comprehensive multi-stages tax system, which is commonly taxed on the consumption of goods and services at every stages of the supply chain. Currently, there are about 160 countries that have implemented GST.\",\"PeriodicalId\":277653,\"journal\":{\"name\":\"International Journal of Managerial Studies and Research\",\"volume\":\"8 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Managerial Studies and Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.20431/2349-0349.0807014\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Managerial Studies and Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.20431/2349-0349.0807014","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Two Different Consumption Taxes Reflect the Price in Manufacturing Sector: An Analysis Using Input-Output Analysis
Effective on April 2015, GST is introduced at 6% rate for selected goods and services particularly in the manufacturing sector. The practice of good and service tax (GST) replaces the former sales and services tax (SST) system that were introduced in February 1972 and March 1975, respectively. Dissimilar to the SST system, GST is a more comprehensive multi-stages tax system, which is commonly taxed on the consumption of goods and services at every stages of the supply chain. Currently, there are about 160 countries that have implemented GST.