蔡智勇[拉美士区国会议员]询问乡村及区域发展部，政府进行的原住民协助计划已为拉美士区的原住民带来什么协助。
答复：
政府在第九大马计划下通过乡村及区域发展部，拨出3亿7千730万令吉给隶属该部门的原住民事务局。这笔拨款是用于进行各种活动或发展计划，以提高原住民的收入和生活素质。
目前，当局共拨出40万3千824令吉用作拉美士国会选区的原住民发展计划，包括房屋援助计划、修复基本设施和改变思想及态度活动。
此外，部门通过原住民事务局，在Kampung Juasseh的65.15公顷土地和Kampung Segamat Kecil 的48.56公顷土地，进行橡胶业小园主发展局（RISDA）的油棕种植，共有55人参与。
该局也与柔佛教育基金（Yayasan Pelajaran Johor Plantation）合作，进行一项名为“重新收集计划”的土地发展计划，这项占地1千505亩的油棕种植计划涵盖拉美士国会选区的5个原住民村，受惠者达188人。
Tuan Chua Tee Yong [Labis] minta Menteri Kemajuan Luar Bandar Dan Wilayah menyatakan sejauh mana dasar dan program kerajaan untuk memajukan Orang Asli telah membawa manfaat kepada Orang Asli di kawasan Parlimen Labis.
Jawapan:
Seperti mana Yang Berhormat sedia maklum bahawa Kerajaan telah memperuntukkan bajet pembangunan sejumlah RM377.3 juta di dalam RMK9 kepada Jabatan hal Ehwal Orang Asli (JHEOA) melalui Kementerian Kemajuan Luar Bandar dan Wilayah. Peruntukan tersebut bertujuan untuk pelaksanaan pelbagai program/ aktiviti pembangunan ke arah meningkatkan pendapatan, kesejahteraan dan kualiti hidup masyarakat Orang Asli.
Menerusi peruntukan RMK9 tersebut sehingga kini sejumlah RM403,824.00 telah diagihkan untuk projek dan program pembangunan masyarakat Orang Asli bagi Parlimen Labis. Menerusi peruntukan tersebut, pelbagai manfaat diterima merangkumi pembinaan rumah menerusi Program Bantuan Rumah (PBR), membaik pulih kemudahan prasarana dan pelaksanaan program-program pembangunan minda dan sikap.
Selain daripada itu, Kementerian menerusi JHEOA juga telah membangunkan kawasan seluas 65.15 hektar di Kampung Juasseh dan 48.56 hektar di Kampung Segamat Kecil dengan tanaman kelapa sawit yang dilaksanakan oleh RISDA melibatkan 55 peserta. JHEOA juga telah melaksanakan projek pembangunan tanah secara bersepadu menerusi Rancangan Pengumpulan Semula (RPS) dengan kerjasama Yayasan Pelajaran Johor (YPJ) Plantation merangkumi lima buah perkampungan Orang Asli di kawasan Parlimen Labis, dengan tanaman kelapa sawit di kawasan seluas 1,505 ekar yang memberi manfaat kepada 188 peserta.
Chua Tee Yong 蔡智勇 Member of Parliament for Labis 拉美士区国会议员 Deputy Minister of Finance 财政部副部长
Friday, December 11, 2009
Friday, December 4, 2009
消费税攻克影子经济 GST capturing the ‘shadow’ economy
马来西亚只有6.5%的人口缴税，这180万名缴税者只占了就业市场的15%。不过，这些年来大马的产业、汽车和奢侈品的销量都不错，难道缴税者真的只有那么少吗？试想想，如果只有180万缴税者，那些价值百万令吉的公寓和豪宅为何往往被抢购一空？为何豪华房车如马赛地、宝马和保时捷也不会乏人问津？指高级住宅产业主要是被外国人抢购的说法并不十分正确，因为外国买者都还不到产业市场的10%。
所以，我国的缴税者不可能只有180万人。消费税会导致我国面对一次性通胀，不过，如果政府改变补贴机制，让机制显得更公平，日常用品也豁免征收消费税，那么消费税有一定的可行性。如果国家缴税者少，人民购买力强，显示所得税的机制不够有效，形成影子经济。所以，以消费为计算基础的消费税制度可以让政府攻克影子经济，并且让人民带来好处，因为人民容易受到奢侈品的诱惑，这些奢侈品被征收消费税可以让人民保持谨慎的消费态度。打击贪污和逃税行为可以让政府收回原本属于政府的税务，同样的，消费税可以让政府通过征税，从中修复经济。如果每年200亿令吉流失的新闻报道属实，那么政府至少可以找回8亿令吉税收。虽然微不足道，不过总比有人没缴税好。
另外，虽然一些中小企业和商人通过减税计划来减低他们的税务，不过他们并不能减低消费。大部分实行消费税的国家在实行这项制度的初期都面临经济成长缓慢或负成长的情况，不过一旦消费者适应了新价格，需求就会回升，这意味着缴税者将增加。某方面建议政府批准公开拍卖汽车入口准证给私人界以获得税收，我同意这是一项不错的盈利来源，不过，政府将在2015年取消汽车入口准证制度，我们不应该等到汽车入口准证制度取消后才实行消费税，反之我们应该现在就开始实行消费税制度，如果同时进行就更好。
我国有32%人口的月薪少过2千令吉，如果政府可以缓和消费税的对这个收入群的影响，同时能更公平地分配补贴，执行消费税是有一定好处的。
In Malaysia only 6.5% of its population pays tax which is approximately 1.8million people or 15% of the working population. But is it possible that there are only so little people subject to income tax when properties, cars and luxury goods sales in Malaysia has been enjoying good takeup rates all these years. Just imagine if there is only 1.8million people that is subject to tax, who are the buyers of the majority condominium and residential properties ranging above RM1million that is usually snap up or luxury cars like Mercedes, bmw and Porsche. The argument that the high end residential properties are purchased mainly by foreigners is not valid as foreign buyers account for less than 10% of the purchases transacted in the market.
Thus it is not possible that there are only 1.8million people that have the income to pay taxes. GST will result in a one-off inflation but if the Government is able to revamp the distribution of subsidies equitably, and basic necessities are tax exempt the benefits of GST should be seriously considered. The fact that there is a small base of tax payers but a huge purchasing capacity indicates the ineffectiveness of income tax and the existent of the shadow economy which some people thrive on. Thus, GST by virtue being a consumption based tax would enable the Government to capture the shadow economy for the benefit of the rakyat as most of these people would probably indulge in luxury goods or big ticket items which would be subjected to GST. Similarly for corruption, GST would enable the Government to recover a portion of the ill gotten gains through taxes. I am not advocating corruption but it is better than not collecting a single sen. For instance if what is said by the media that yearly approximately RM20billion is siphoned out is true at least RM800million can be recovered. It is a paltry sum but better than not capturing anything as it is likely that these perpetrators are not paying any income tax.
In addition some SME and business people through some tax minimisation scheme is able to reduce their tax payable but it is unlikely for them to reduce their consumption. Most countries that implement GST initially do suffer a slow growth or negative growth when they just implement GST, but subsequently as consumer adjust to the new pricing the demand will return. This means it will increase the number tax payers. There are some parties that recommend we tax the AP that are issued, and I agree it is a good source of revenue but as AP will be phased out in 2015, we should not wait until this happens to at least kick start the mechanism of the GST. Better yet, do both concurrently.
Ultimately, if the Government is able to mitigate the effect of GST especially for the 32% of the population that has income below RM2,000 per month and revamp the distribution of the subsidies to be more equitable, implementing of GST does have its merits.
所以，我国的缴税者不可能只有180万人。消费税会导致我国面对一次性通胀，不过，如果政府改变补贴机制，让机制显得更公平，日常用品也豁免征收消费税，那么消费税有一定的可行性。如果国家缴税者少，人民购买力强，显示所得税的机制不够有效，形成影子经济。所以，以消费为计算基础的消费税制度可以让政府攻克影子经济，并且让人民带来好处，因为人民容易受到奢侈品的诱惑，这些奢侈品被征收消费税可以让人民保持谨慎的消费态度。打击贪污和逃税行为可以让政府收回原本属于政府的税务，同样的，消费税可以让政府通过征税，从中修复经济。如果每年200亿令吉流失的新闻报道属实，那么政府至少可以找回8亿令吉税收。虽然微不足道，不过总比有人没缴税好。
另外，虽然一些中小企业和商人通过减税计划来减低他们的税务，不过他们并不能减低消费。大部分实行消费税的国家在实行这项制度的初期都面临经济成长缓慢或负成长的情况，不过一旦消费者适应了新价格，需求就会回升，这意味着缴税者将增加。某方面建议政府批准公开拍卖汽车入口准证给私人界以获得税收，我同意这是一项不错的盈利来源，不过，政府将在2015年取消汽车入口准证制度，我们不应该等到汽车入口准证制度取消后才实行消费税，反之我们应该现在就开始实行消费税制度，如果同时进行就更好。
我国有32%人口的月薪少过2千令吉，如果政府可以缓和消费税的对这个收入群的影响，同时能更公平地分配补贴，执行消费税是有一定好处的。
In Malaysia only 6.5% of its population pays tax which is approximately 1.8million people or 15% of the working population. But is it possible that there are only so little people subject to income tax when properties, cars and luxury goods sales in Malaysia has been enjoying good takeup rates all these years. Just imagine if there is only 1.8million people that is subject to tax, who are the buyers of the majority condominium and residential properties ranging above RM1million that is usually snap up or luxury cars like Mercedes, bmw and Porsche. The argument that the high end residential properties are purchased mainly by foreigners is not valid as foreign buyers account for less than 10% of the purchases transacted in the market.
Thus it is not possible that there are only 1.8million people that have the income to pay taxes. GST will result in a one-off inflation but if the Government is able to revamp the distribution of subsidies equitably, and basic necessities are tax exempt the benefits of GST should be seriously considered. The fact that there is a small base of tax payers but a huge purchasing capacity indicates the ineffectiveness of income tax and the existent of the shadow economy which some people thrive on. Thus, GST by virtue being a consumption based tax would enable the Government to capture the shadow economy for the benefit of the rakyat as most of these people would probably indulge in luxury goods or big ticket items which would be subjected to GST. Similarly for corruption, GST would enable the Government to recover a portion of the ill gotten gains through taxes. I am not advocating corruption but it is better than not collecting a single sen. For instance if what is said by the media that yearly approximately RM20billion is siphoned out is true at least RM800million can be recovered. It is a paltry sum but better than not capturing anything as it is likely that these perpetrators are not paying any income tax.
In addition some SME and business people through some tax minimisation scheme is able to reduce their tax payable but it is unlikely for them to reduce their consumption. Most countries that implement GST initially do suffer a slow growth or negative growth when they just implement GST, but subsequently as consumer adjust to the new pricing the demand will return. This means it will increase the number tax payers. There are some parties that recommend we tax the AP that are issued, and I agree it is a good source of revenue but as AP will be phased out in 2015, we should not wait until this happens to at least kick start the mechanism of the GST. Better yet, do both concurrently.
Ultimately, if the Government is able to mitigate the effect of GST especially for the 32% of the population that has income below RM2,000 per month and revamp the distribution of the subsidies to be more equitable, implementing of GST does have its merits.
Tuesday, December 1, 2009
去年3至9月人數激增 逾30萬國人移民
文自《中国报》
外交部副部長柯希蘭比萊上議員指出，2008年3月份至今年9月份，移民海外的國人共達30萬4358名；相較于2007年則有13萬9696人。
他說，國民移居海外大致是基于教育、經濟以及跟隨伴侶因素。
柯希蘭比萊在下議院，如此回答馬華拉美士議員蔡智勇的提問。
受詢及面對高收入及專才外流情況，政府有何應對措施時，副部長說，移民海外可分為暫時性、中期及長期性3類，而中期及長期性的移民有30萬4358名。
“從這項逐年增加的數據，我們可發現移民至英國及澳洲的數目，明顯增加，這是因為很多國人都前往這此些國家深造。”
柯希蘭比萊說，至于因政治因素而移民者，則佔少數。
外交部副部長柯希蘭比萊上議員指出，2008年3月份至今年9月份，移民海外的國人共達30萬4358名；相較于2007年則有13萬9696人。
他說，國民移居海外大致是基于教育、經濟以及跟隨伴侶因素。
柯希蘭比萊在下議院，如此回答馬華拉美士議員蔡智勇的提問。
受詢及面對高收入及專才外流情況，政府有何應對措施時，副部長說，移民海外可分為暫時性、中期及長期性3類，而中期及長期性的移民有30萬4358名。
“從這項逐年增加的數據，我們可發現移民至英國及澳洲的數目，明顯增加，這是因為很多國人都前往這此些國家深造。”
柯希蘭比萊說，至于因政治因素而移民者，則佔少數。
蔡智勇：任期将届满 华裔福利官未获续聘通知
文：南洋商报
（三合港28日讯）拉美士区国会议员蔡智勇指出，福利部在每个国会选区所聘请的临时性华裔助理官员，任期在今年底满期，迄今这些助理官员尚未收到续聘或延长的通知。
蔡智勇是在巡视吗咯华小新校舍工程时向报界这么表示。
拉美士198人获协助
他说，政府在推行第二套振兴经济计划里，聘请800多名福利部官员来负责“寻找计划”，令人担心的是这些职位可能会由马来官员填补，这将会造成国语掌握能力有限的申请者，特别是华裔面对诸多困难。
在“寻找计划”里，拉美士选区共有198名人士获得福利部的协助，其中华人及印人占了80％，因此委任华裔助理官员将会大大协助到不谙国语的申请者，他希望妇女、家庭及社会发展副部长拿汀巴杜卡周美芬能够关注续聘或延长福利部华裔助理官员的问题。
他进一步指出，虽然白米固本制度还未开始，那些没有被福利部纳入名单的人士，将无法获得由政府分发米或糖的固本，届时就会产生很大的问题。
（三合港28日讯）拉美士区国会议员蔡智勇指出，福利部在每个国会选区所聘请的临时性华裔助理官员，任期在今年底满期，迄今这些助理官员尚未收到续聘或延长的通知。
蔡智勇是在巡视吗咯华小新校舍工程时向报界这么表示。
拉美士198人获协助
他说，政府在推行第二套振兴经济计划里，聘请800多名福利部官员来负责“寻找计划”，令人担心的是这些职位可能会由马来官员填补，这将会造成国语掌握能力有限的申请者，特别是华裔面对诸多困难。
在“寻找计划”里，拉美士选区共有198名人士获得福利部的协助，其中华人及印人占了80％，因此委任华裔助理官员将会大大协助到不谙国语的申请者，他希望妇女、家庭及社会发展副部长拿汀巴杜卡周美芬能够关注续聘或延长福利部华裔助理官员的问题。
他进一步指出，虽然白米固本制度还未开始，那些没有被福利部纳入名单的人士，将无法获得由政府分发米或糖的固本，届时就会产生很大的问题。
Saturday, November 28, 2009
我对消费税的一些建议
顾名思义，消费税实施在个人的消费，而非个人收入，只要谨慎消费，所面对的影响胥视个人的消费幅度。此外，该税制能发挥自我监督的效用，相对于现有的销售服务税和个人所得税制，能减低逃税的机率。
征收消费税肯定将导致我国面临一次性通胀率（once-off inflation）。因此，政府所设定的18个月期限有点仓促。我国经济正置复苏初阶段，4％的消费税会否会对国内消费市场、人民负担到来冲击，及影响企业的资金流动？除了必需品如米、糖、食油和面粉外，政府必须谨慎鉴定其他豁免此税的领域或物品。我国的汽车目前已高幅度征税，再征收消费税而没有抵税措施将为人民带来不必要的负担。同样的，在房产领域，消费税会否让许多首次置业的人民百上加斤？这些是财政部必须正视的。
政府须确保消费税一旦实施，不会为国家和人民带来过大的通胀的压力，相反的要为低收入者提供抵税的措施，以免削弱低收入或大多数中等收入家庭的购买力。
政府也必须确保有关部门和单位严谨监督所有物品价格，以免不法商人重牟取暴利，物价调涨比预期中高。
在实施消费税前，政府须考虑：
1） 配合政治承诺，成立指导监督委员会
消费税是一项庞大的税收措施，委员会必须深入研讨税收对人民的影响、鉴定和拟策解决运作上的问题、拟定商业准则以及监督公众的教育计划。委员会的成员不该只局限于财政部，其代表应概括贸工部、中小型企业局、税收局的成员。要确保相关部门及单位充分配合，该委员会也需要强大的政治承诺的支持以全面进行监督。此外，税务专家和商界领袖的反馈意见也应受正视。
2） 检讨津贴分配制
目前，政府也为低收入群体提供了多项津贴和援助措施，以减轻他们的经济负担。然而，这些锁定受援者并没有直接受惠。例如，政府每年拨款7. 2亿万令吉津贴白米，可惜仍无法确保穷人受惠。
政府也可考虑其他抵税的措施如：（一）降低个人所得税和企业税；（二）削减国产税或进口税；（三）增加公共援助，例如为低收入群体提供直接补贴；（四）提高退休金；（五）降低汽车国产税。
3） 制定简单税制，以避免增加遵则成本（compliance cost）
为避免产生混淆和偏差，政府应设定统一费率。与此同时，为协助中小型企业，当局应考虑只向达到一定收入水平的中小企业征税（例如营业额200万令吉以上的企业）。这是因为并非所有规模的中小企业有所需的会计记录和系统，进行商品服务登记和估税。对这些小型企业，消费税将使他们的营运更复杂。
有关措施将让小型零售商、小商店和小贩豁免消费税，不但间接有助减轻消费税对低收入群体的冲击，也不会破坏政府的亲商政策。
4） 商业教育及公众教育
在全面实行消费税前，政府必须进行大量的宣导和教育工作，对象除了公众，也包括商家。有关当局必须不断地举办对话、讲座及研讨会，让公众的业者更深入掌握消费税的资讯。
例如，与特定的贸易组织或商业机构进行对话。这有助政府更了解如何协助特定业务的从事者适应和实行此税制，以免消费税成为不利商业的税制。
当局也须准备大量的册子和教育传单，并通过媒体进行宣导，甚至将宣导资料邮寄给纳税者，向大家说明消费税的细节。
实行前，当局也可到一些公司实地考察，评估该公司的业务和准备功夫。实行后，当局可设立咨询和援助专线，为人们提供咨询和意见。
此外，当局可通过地方代表和社区领袖，在基层社区举行座谈会或说明会，传达有关措施的信息。这是为了消除人民或商家对实施消费税制的误解。
总括而言，目前消费税的实行和运作细节仍属粗略，在实行前需要进一步研究和检讨。最重要的是，政府必须确保消费税制是亲商的措施，并且在执行前完成必要补贴的分配框架，确保人民承受最低微的影响。
adapted from malaysianinsider.com
NOV 28 — The government has recently announced that there will be tabling of first reading of the draft GST at the end of the December 2009 parliament session.
During the debate on the motion to support the budget for 2010 I mentioned briefly the need for the government to start the ball rolling on the implementation of GST to diversify the revenue base of the country and also to put in place a tax structure to see the country into the future.
Why is GST attractive and implemented in most countries like Singapore, Japan, Canada, Australia and New Zealand?
Basically, a value-added tax like GST is a tax on consumption, and not on income, hence the tax system inherently encourages savings and investments instead of consumption.
The tax also has a self-policing mechanism that discourages evasion, unlike in a sales tax system or an income tax system where it would be relatively easier to scheme to evade taxes. Studies have also shown that GST also captures part of the ‘shadow’ economy.
In spite of the benefits I have stressed in the budget that it is pivotal and essential that any implementation of GST should not be done in haste and any timeline suggested and targeted should take into account the current taxation framework, custom duties, sales tax or any direct or indirect tax existing in the country to avoid multiple taxation that will burden the rakyat.
Various countries that embark on GST also known as value added tax have undertaken taxation reforms but it is important note that no two economies are exactly alike.
Even the initial GST rate introduced, the type of exemptions and also the time of the economic cycle (i.e. whether the economy is in recession or strong growth) varies from countries to countries.
For example;
Canada implemented a broad based GST in 1991 at a rate of 7 per cent. The Canadian economy was in recession at the time the GST was introduced.
Japan introduced a general consumption tax from 1989 at a rate of 3 per cent. There were limited exemptions and the economy was experiencing strong growth coupled with falling unemployment.
New Zealand introduced GST in 1986 at a rate of 10 per cent. When the GST was introduced in New Zealand, economic growth was weak and uneven, inflationary pressure was high.
Singapore introduced a GST in 1994 at a single low rate of 3 per cent and economic activity in Singapore at that was quite buoyant.
As such, I support the government effort to start the draft on GST, to obtain feedback, response and also to plan for the implementation of the GST.
GST implementation will definitely result in a once-off increased in inflation thus the indicated 18 months target date seems to be too fast. At a time when the economy is just in its initial stage of recovery, a hasty implemented GST would severely impact the economy, burden the rakyat, cause confusion and affect cashflow of business. A GST rate of 4 percent has been indicated as a probable GST rate.
In my opinion, the rate of 4 per cent is lower than the existing sales tax but pending the list of exemptions, potential tax cuts and also grants that will be given to the lower income group to enable to sustain their living it would be difficult to assess the reasonableness of the rate.
Besides key concerns on whether daily basic necessities, cars and residential houses would be subjected to GST needs to be addressed. Cars in Malaysia are highly taxed and additional GST without offset would burden the rakyat unnecessarily. Likewise in terms of housing, most Malaysian are still trying to cope to acquire their first homes, thus GST is unwelcome news to them.
Thus it is recommended that when determining the rate of GST the government should not target for a substantial positive GST return compared to rebate and offset provided. This is crucial to avoid inflationary pressure that are already diminishing the purchasing power capacity of lower income families and also affecting most middle income families.
By adopting a lower rate and subsequently adjusting it when the economic situation is better it would not add unnecessary pressure to the rakyat. This is because the subsidies distribution method is still in the midst of revamping and would be crucial to mitigate the impact of the GST.
We may feel that we are ready for GST as Malaysia’s poverty rate is low. However, the reason for low poverty rate in Malaysia is because the income level per month used to determine the poverty is only RM720 in peninsular Malaysia. As such, after the GST implementation the income level used to assess poverty needs to be reassessed due to the inflationary impact.
In addition in Malaysia 38 per cent of the 5.6 million household in Malaysia has an income level of less than RM2000 a month. This shows that while GST can still be implemented the impact on 2.12million household needs to be weighed carefully as food and transport represent a high portion of their expenditure from their monthly income.
It is likely that even though a rate of 4 per cent increase in GST is introduced food prices or goods of basic necessities might increase higher than 4 per cent. Look at the instances when the subsidised price of sugar or flour prices increase, the corresponding food prices like the tarik or roti canai is substantially higher.
As such prior to the implementation the government would need to ensure the existing committee or ministry involved in the monitoring of the price of goods and service needs to be beefed up with necessary manpower and authority to avoid heavy profiteering by unscrupulous traders. If not, any implementation of GST would likely result in increase of prices of goods and services more than expected.
Nevertheless before implementing the GST, the following needs to be considered;
Setting a steering committee with the necessary political commitment
Implementation of GST is a massive tax initiative that warrants a steering committee for the following reasons:
To study the impact of GST to the people to identify and resolve operational problems to highlight the Ministry of Finance’s major concerns regarding the business community to prepare the business community for compliance to oversee the public education programme.
The job of implementation of the GST should not be limited to the Ministry of Finance. The Steering Committee should also be represented by the Ministry of Trade and Industry, SME Department, the Department of Customs and Excise and etc.
Strong political commitment is required to ensure that departments cooperate and to ensure a buy-in to make the GST successful. Without strong political backing it would difficult to get the necessary resources to assemble a steering committee with the necessary authority to carried out and monitor the implementation. Feedback from tax experts and business leader is also important to enable better preparation before the roll out of the GST.
Revamp the distribution of subsidy system and providing offset
There are various subsidies, allowances, and also benefits given to the lower income group to help alleviate the burden of the rakyat. However most of these subsidies do not reach the target group for e.g. RM720million is spent yearly on rice subsidy but sadly the poor still could not get the hands on the required quantity of rice. The government’s current initiative to use the list of names from e-kasih to distribute the rice subsidy had to be postponed as majority of those verified as requiring assistance by the Welfare department was not included.
A massive exercise is needed to revamp the e-kasih system which is plagued by red tape. e.g. the form is 24 pages and the approval process is long. It is vital to have just one database that can be used by all departments to determine the people requiring assistance. A proper system to reach out directly to those in need of assistance would enable the government to help mitigate the impact of GST.
Several offsetting measures should also be introduced to assist the rakyat to adjust to the new tax regime for example a) a cut in corporate and personal income tax b) probable cut in excise duty or import duty c) increase in public assistance by increasing the threshold of income for those to be eligible to receive the direct subsidy assistance d) increase in pensioners pay e) lower excise duty for cars.
A Simple Tax System to reduce compliance cost
GST systems with multiple rates and multiple exemptions would result in confusion by both the authorities and the public. This will likely result in countless and unnecessary disputes with the businesses on the scope of tax. Multiple rates and exemptions also pose higher compliance burden on the businesses. A complex system with multiple rates could potentially lead to more abuses. Thus a single flat rate should be considered.
Meanwhile to assist SME, the government in implementing GST should ensure only SME generating a certain level of income is subject to GST. This is because not all SME have the necessary accounting or record keeping system and staff force to ensure compliance with GST. Requiring all business to register for GST would complicate the implementation.
Thus, it would be more business friendly and efficient if a high threshold is determined (e.g. businesses with turnover of RM2million and above) or low target base (e.g approximately 30 per cent of the business in Malaysia) to compulsorily register for GST. This ensures that only large businesses which should already have the necessary resources are only required to be subjected to GST.
By implementing this small retailers, neighbourhood shops and hawkers are probably exempted from registration which indirectly helps mitigate the impact of GST on the lower income groups.
Business Education and Public Communication
The implementation of the tax must be supported by a massive communication exercise to engage the business community and the general public. The authorities must be ready to organise numerous dialogue sessions, seminar, and classes on the GST.
For example dialogue sessions with trade organisation or business should be focused particular to the line of business. These dialogue sessions would enable the government to get input from the businesses regarding how the GST would fit into the actual operations of particular lines of business. This is crucial to help to fine-tune the GST in order to prevent the GST system from becoming unnecessarily complicated and affecting business adversely.
Brochures and pamphlets should be available for distribution while media and even direct mail to potential tax payers could be used to enable the public to be aware of the GST and it details.
Before implementation, field visits to selected companies are also important to assess the readiness of the business. Likewise toll free help line should also be setup to provide advise people throughout the implementation of the GST.
In addition, it important that talk programs are held at the community level through the elected representatives, community leaders and even at the grassroots level. This is to dispel any misunderstanding of the reasons why GST was being introduced. The focus should be on communicating the rationale for GST, tax offsets for GST and the exemptions if applicable.
In summary, as the details of the GST is still currently sketchy , I believe that what is essential is that the government needs to ensure that the GST is business friendly and that the necessary subsidy distribution framework is ready before the GST is implemented. The initial rate should also be acceptable and would not create a huge hike in inflation on top of the yearly CPI during the period of uncertainty. Likewise appropriate support structures to facilitate SME are also important to avoid any confusion resulting in non-compliance as SME represent 99% of the businesses in Malaysia and employs 50 per cent of the workforce.
征收消费税肯定将导致我国面临一次性通胀率（once-off inflation）。因此，政府所设定的18个月期限有点仓促。我国经济正置复苏初阶段，4％的消费税会否会对国内消费市场、人民负担到来冲击，及影响企业的资金流动？除了必需品如米、糖、食油和面粉外，政府必须谨慎鉴定其他豁免此税的领域或物品。我国的汽车目前已高幅度征税，再征收消费税而没有抵税措施将为人民带来不必要的负担。同样的，在房产领域，消费税会否让许多首次置业的人民百上加斤？这些是财政部必须正视的。
政府须确保消费税一旦实施，不会为国家和人民带来过大的通胀的压力，相反的要为低收入者提供抵税的措施，以免削弱低收入或大多数中等收入家庭的购买力。
政府也必须确保有关部门和单位严谨监督所有物品价格，以免不法商人重牟取暴利，物价调涨比预期中高。
在实施消费税前，政府须考虑：
1） 配合政治承诺，成立指导监督委员会
消费税是一项庞大的税收措施，委员会必须深入研讨税收对人民的影响、鉴定和拟策解决运作上的问题、拟定商业准则以及监督公众的教育计划。委员会的成员不该只局限于财政部，其代表应概括贸工部、中小型企业局、税收局的成员。要确保相关部门及单位充分配合，该委员会也需要强大的政治承诺的支持以全面进行监督。此外，税务专家和商界领袖的反馈意见也应受正视。
2） 检讨津贴分配制
目前，政府也为低收入群体提供了多项津贴和援助措施，以减轻他们的经济负担。然而，这些锁定受援者并没有直接受惠。例如，政府每年拨款7. 2亿万令吉津贴白米，可惜仍无法确保穷人受惠。
政府也可考虑其他抵税的措施如：（一）降低个人所得税和企业税；（二）削减国产税或进口税；（三）增加公共援助，例如为低收入群体提供直接补贴；（四）提高退休金；（五）降低汽车国产税。
3） 制定简单税制，以避免增加遵则成本（compliance cost）
为避免产生混淆和偏差，政府应设定统一费率。与此同时，为协助中小型企业，当局应考虑只向达到一定收入水平的中小企业征税（例如营业额200万令吉以上的企业）。这是因为并非所有规模的中小企业有所需的会计记录和系统，进行商品服务登记和估税。对这些小型企业，消费税将使他们的营运更复杂。
有关措施将让小型零售商、小商店和小贩豁免消费税，不但间接有助减轻消费税对低收入群体的冲击，也不会破坏政府的亲商政策。
4） 商业教育及公众教育
在全面实行消费税前，政府必须进行大量的宣导和教育工作，对象除了公众，也包括商家。有关当局必须不断地举办对话、讲座及研讨会，让公众的业者更深入掌握消费税的资讯。
例如，与特定的贸易组织或商业机构进行对话。这有助政府更了解如何协助特定业务的从事者适应和实行此税制，以免消费税成为不利商业的税制。
当局也须准备大量的册子和教育传单，并通过媒体进行宣导，甚至将宣导资料邮寄给纳税者，向大家说明消费税的细节。
实行前，当局也可到一些公司实地考察，评估该公司的业务和准备功夫。实行后，当局可设立咨询和援助专线，为人们提供咨询和意见。
此外，当局可通过地方代表和社区领袖，在基层社区举行座谈会或说明会，传达有关措施的信息。这是为了消除人民或商家对实施消费税制的误解。
总括而言，目前消费税的实行和运作细节仍属粗略，在实行前需要进一步研究和检讨。最重要的是，政府必须确保消费税制是亲商的措施，并且在执行前完成必要补贴的分配框架，确保人民承受最低微的影响。
adapted from malaysianinsider.com
NOV 28 — The government has recently announced that there will be tabling of first reading of the draft GST at the end of the December 2009 parliament session.
During the debate on the motion to support the budget for 2010 I mentioned briefly the need for the government to start the ball rolling on the implementation of GST to diversify the revenue base of the country and also to put in place a tax structure to see the country into the future.
Why is GST attractive and implemented in most countries like Singapore, Japan, Canada, Australia and New Zealand?
Basically, a value-added tax like GST is a tax on consumption, and not on income, hence the tax system inherently encourages savings and investments instead of consumption.
The tax also has a self-policing mechanism that discourages evasion, unlike in a sales tax system or an income tax system where it would be relatively easier to scheme to evade taxes. Studies have also shown that GST also captures part of the ‘shadow’ economy.
In spite of the benefits I have stressed in the budget that it is pivotal and essential that any implementation of GST should not be done in haste and any timeline suggested and targeted should take into account the current taxation framework, custom duties, sales tax or any direct or indirect tax existing in the country to avoid multiple taxation that will burden the rakyat.
Various countries that embark on GST also known as value added tax have undertaken taxation reforms but it is important note that no two economies are exactly alike.
Even the initial GST rate introduced, the type of exemptions and also the time of the economic cycle (i.e. whether the economy is in recession or strong growth) varies from countries to countries.
For example;
Canada implemented a broad based GST in 1991 at a rate of 7 per cent. The Canadian economy was in recession at the time the GST was introduced.
Japan introduced a general consumption tax from 1989 at a rate of 3 per cent. There were limited exemptions and the economy was experiencing strong growth coupled with falling unemployment.
New Zealand introduced GST in 1986 at a rate of 10 per cent. When the GST was introduced in New Zealand, economic growth was weak and uneven, inflationary pressure was high.
Singapore introduced a GST in 1994 at a single low rate of 3 per cent and economic activity in Singapore at that was quite buoyant.
As such, I support the government effort to start the draft on GST, to obtain feedback, response and also to plan for the implementation of the GST.
GST implementation will definitely result in a once-off increased in inflation thus the indicated 18 months target date seems to be too fast. At a time when the economy is just in its initial stage of recovery, a hasty implemented GST would severely impact the economy, burden the rakyat, cause confusion and affect cashflow of business. A GST rate of 4 percent has been indicated as a probable GST rate.
In my opinion, the rate of 4 per cent is lower than the existing sales tax but pending the list of exemptions, potential tax cuts and also grants that will be given to the lower income group to enable to sustain their living it would be difficult to assess the reasonableness of the rate.
Besides key concerns on whether daily basic necessities, cars and residential houses would be subjected to GST needs to be addressed. Cars in Malaysia are highly taxed and additional GST without offset would burden the rakyat unnecessarily. Likewise in terms of housing, most Malaysian are still trying to cope to acquire their first homes, thus GST is unwelcome news to them.
Thus it is recommended that when determining the rate of GST the government should not target for a substantial positive GST return compared to rebate and offset provided. This is crucial to avoid inflationary pressure that are already diminishing the purchasing power capacity of lower income families and also affecting most middle income families.
By adopting a lower rate and subsequently adjusting it when the economic situation is better it would not add unnecessary pressure to the rakyat. This is because the subsidies distribution method is still in the midst of revamping and would be crucial to mitigate the impact of the GST.
We may feel that we are ready for GST as Malaysia’s poverty rate is low. However, the reason for low poverty rate in Malaysia is because the income level per month used to determine the poverty is only RM720 in peninsular Malaysia. As such, after the GST implementation the income level used to assess poverty needs to be reassessed due to the inflationary impact.
In addition in Malaysia 38 per cent of the 5.6 million household in Malaysia has an income level of less than RM2000 a month. This shows that while GST can still be implemented the impact on 2.12million household needs to be weighed carefully as food and transport represent a high portion of their expenditure from their monthly income.
It is likely that even though a rate of 4 per cent increase in GST is introduced food prices or goods of basic necessities might increase higher than 4 per cent. Look at the instances when the subsidised price of sugar or flour prices increase, the corresponding food prices like the tarik or roti canai is substantially higher.
As such prior to the implementation the government would need to ensure the existing committee or ministry involved in the monitoring of the price of goods and service needs to be beefed up with necessary manpower and authority to avoid heavy profiteering by unscrupulous traders. If not, any implementation of GST would likely result in increase of prices of goods and services more than expected.
Nevertheless before implementing the GST, the following needs to be considered;
Setting a steering committee with the necessary political commitment
Implementation of GST is a massive tax initiative that warrants a steering committee for the following reasons:
To study the impact of GST to the people to identify and resolve operational problems to highlight the Ministry of Finance’s major concerns regarding the business community to prepare the business community for compliance to oversee the public education programme.
The job of implementation of the GST should not be limited to the Ministry of Finance. The Steering Committee should also be represented by the Ministry of Trade and Industry, SME Department, the Department of Customs and Excise and etc.
Strong political commitment is required to ensure that departments cooperate and to ensure a buy-in to make the GST successful. Without strong political backing it would difficult to get the necessary resources to assemble a steering committee with the necessary authority to carried out and monitor the implementation. Feedback from tax experts and business leader is also important to enable better preparation before the roll out of the GST.
Revamp the distribution of subsidy system and providing offset
There are various subsidies, allowances, and also benefits given to the lower income group to help alleviate the burden of the rakyat. However most of these subsidies do not reach the target group for e.g. RM720million is spent yearly on rice subsidy but sadly the poor still could not get the hands on the required quantity of rice. The government’s current initiative to use the list of names from e-kasih to distribute the rice subsidy had to be postponed as majority of those verified as requiring assistance by the Welfare department was not included.
A massive exercise is needed to revamp the e-kasih system which is plagued by red tape. e.g. the form is 24 pages and the approval process is long. It is vital to have just one database that can be used by all departments to determine the people requiring assistance. A proper system to reach out directly to those in need of assistance would enable the government to help mitigate the impact of GST.
Several offsetting measures should also be introduced to assist the rakyat to adjust to the new tax regime for example a) a cut in corporate and personal income tax b) probable cut in excise duty or import duty c) increase in public assistance by increasing the threshold of income for those to be eligible to receive the direct subsidy assistance d) increase in pensioners pay e) lower excise duty for cars.
A Simple Tax System to reduce compliance cost
GST systems with multiple rates and multiple exemptions would result in confusion by both the authorities and the public. This will likely result in countless and unnecessary disputes with the businesses on the scope of tax. Multiple rates and exemptions also pose higher compliance burden on the businesses. A complex system with multiple rates could potentially lead to more abuses. Thus a single flat rate should be considered.
Meanwhile to assist SME, the government in implementing GST should ensure only SME generating a certain level of income is subject to GST. This is because not all SME have the necessary accounting or record keeping system and staff force to ensure compliance with GST. Requiring all business to register for GST would complicate the implementation.
Thus, it would be more business friendly and efficient if a high threshold is determined (e.g. businesses with turnover of RM2million and above) or low target base (e.g approximately 30 per cent of the business in Malaysia) to compulsorily register for GST. This ensures that only large businesses which should already have the necessary resources are only required to be subjected to GST.
By implementing this small retailers, neighbourhood shops and hawkers are probably exempted from registration which indirectly helps mitigate the impact of GST on the lower income groups.
Business Education and Public Communication
The implementation of the tax must be supported by a massive communication exercise to engage the business community and the general public. The authorities must be ready to organise numerous dialogue sessions, seminar, and classes on the GST.
For example dialogue sessions with trade organisation or business should be focused particular to the line of business. These dialogue sessions would enable the government to get input from the businesses regarding how the GST would fit into the actual operations of particular lines of business. This is crucial to help to fine-tune the GST in order to prevent the GST system from becoming unnecessarily complicated and affecting business adversely.
Brochures and pamphlets should be available for distribution while media and even direct mail to potential tax payers could be used to enable the public to be aware of the GST and it details.
Before implementation, field visits to selected companies are also important to assess the readiness of the business. Likewise toll free help line should also be setup to provide advise people throughout the implementation of the GST.
In addition, it important that talk programs are held at the community level through the elected representatives, community leaders and even at the grassroots level. This is to dispel any misunderstanding of the reasons why GST was being introduced. The focus should be on communicating the rationale for GST, tax offsets for GST and the exemptions if applicable.
In summary, as the details of the GST is still currently sketchy , I believe that what is essential is that the government needs to ensure that the GST is business friendly and that the necessary subsidy distribution framework is ready before the GST is implemented. The initial rate should also be acceptable and would not create a huge hike in inflation on top of the yearly CPI during the period of uncertainty. Likewise appropriate support structures to facilitate SME are also important to avoid any confusion resulting in non-compliance as SME represent 99% of the businesses in Malaysia and employs 50 per cent of the workforce.
Wednesday, November 18, 2009
蔡智勇：截至10月27日 拉美士寻找计划192人受惠
文自《星洲日报》
（拉美士讯）马华拉美士区国会议员蔡智勇说，截至10月27日，已有192人在拉美士选区“寻找计划”下受惠，该计划共发出47万8千320令吉援助金。
他今日发表文告说，根据福利局提供的最新资料，这192名受惠者当中有59人获得州政府的普通援助金，其余的133人获得不同种类的中央政府援助金，包括儿童援助金、照顾重症和瘫痪病人援助金、残障工作者津贴、乐龄人士援助金及无法工作的残障人士援助金。
蔡智勇说，今年8月，拉美士国会选区内共有147名寻找计划受惠者，而10月则增加了45人。
此外，他说，寻找计划将易名，他希望计划易名后，同样能不分种族地协助有需要者。
他也提到，最近的总稽查司报告揭露一些已故者获得援助金的问题，他希望福利局在处理申请时多加留意，避免同样的问题再度发生。
拉美士选区“寻找计划”各项援助项目的受惠者人数：
普通援助金（BA）：59人
乐龄人士援助金（BOT）：66人
儿童援助金（BKK）：45人
残障工作者津贴（EPC）：12人
无法工作的残障人士津贴（BTB）：9人
照顾重症和瘫痪病人援助金（BPOT）：1人
（拉美士讯）马华拉美士区国会议员蔡智勇说，截至10月27日，已有192人在拉美士选区“寻找计划”下受惠，该计划共发出47万8千320令吉援助金。
他今日发表文告说，根据福利局提供的最新资料，这192名受惠者当中有59人获得州政府的普通援助金，其余的133人获得不同种类的中央政府援助金，包括儿童援助金、照顾重症和瘫痪病人援助金、残障工作者津贴、乐龄人士援助金及无法工作的残障人士援助金。
蔡智勇说，今年8月，拉美士国会选区内共有147名寻找计划受惠者，而10月则增加了45人。
此外，他说，寻找计划将易名，他希望计划易名后，同样能不分种族地协助有需要者。
他也提到，最近的总稽查司报告揭露一些已故者获得援助金的问题，他希望福利局在处理申请时多加留意，避免同样的问题再度发生。
拉美士选区“寻找计划”各项援助项目的受惠者人数：
普通援助金（BA）：59人
乐龄人士援助金（BOT）：66人
儿童援助金（BKK）：45人
残障工作者津贴（EPC）：12人
无法工作的残障人士津贴（BTB）：9人
照顾重症和瘫痪病人援助金（BPOT）：1人
Wednesday, November 11, 2009
捕12野象歷年來最多‧4頭運送至大象保護中心
文:<星洲日报>
图:<中国报>
（柔佛‧昔加末）野生動物保護局成功在甘榜登能油棕園捕獲共12頭的“野象家族”，運送其中4頭野象往登嘉樓雙溪卡迪亞大象保護中心。
此次是當局自1994年以來，在拉美士一帶捕獲最多頭野象的一次。以往，當局最多只捕獲3頭野象。當局在一個月前開始部署捕捉野象事宜，並於19日展開相關行動。12頭野象被捕獲的時間相差只有數小時。
有關當局週四上午9時派員23人進入油棕園搬運其中4頭野象，引起許多居民圍觀。12頭被捕獲的野象個別被鐵鏈鎖在不同地點，唯其中一頭小象則被安排與母象鎖在同樣地點。圍觀人士除了掏出相機照相之外，也將食物拋向野象。不過，或許因為圍觀人士的緣故，野象頻頻發出叫聲。
負責此次行動的彭亨州瓜拉甘達搜捕野象小組主任納沙魯丁表示，週四運送的是兩頭母象和兩頭小象，母象已40歲，而小象則有兩三歲。它們將被運送至登嘉樓雙溪卡迪亞大象保護中心，路程共有400公里遠，當局也將陸續運送其餘野象。
他說，大象是群體動物，若要逮捕大象，最好是逮捕數頭。不過，由於以往捕獲一頭野象後，其餘野象會回到森林去，所以難以捕獲多頭野象。
捕捉運送一頭野象需4萬5
他指出，此次是因為先捕獲野象的“頭目”，其餘野象不願意離開，所以當局捕獲12頭野象。
他表示，捕捉和運送一頭野象的費用為4萬5000令吉，但在集體捕捉和運送的情況下，有關費用將會下降。捕捉野象時的麻醉藥每發為2000令吉，而運送時的麻醉藥則為300令吉。運送野象時，當局也先為野象注射一發麻醉藥，再由兩頭已經馴服了的大象帶領野象“登車”，出發至大象保護中心。
納沙魯丁說，此次在居民的協助下，當局能夠減少相關經費。野象每日需要200公斤的食物，居民協助提供香蕉等食物。
野象出沒破壞居民農作物
另一方面，馬華拉美士國會議員蔡智勇也前往甘榜登能以瞭解運送野象的情況。他說，由於野象出沒，破壞了居民的農作物，居民因此向國州議員、野生動物保護局等各造作出投訴。
他說，由於路程遙遠，當局或需要6至10日的時間運送野象。
他呼吁居民在面對類似問題時，與政府相關單位配合，切勿私下採取行動。
他表示，部份非政府組織指責政府因為開放森林，導致野生動物失去家園；部份國家因為壓力而不再購買棕油。
他說，只要人民與政府合作，政府能夠做出良好的協調。
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