{"id":10368,"date":"2021-08-06T22:01:37","date_gmt":"2021-08-06T22:01:37","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=10368"},"modified":"2021-09-02T02:23:20","modified_gmt":"2021-09-02T02:23:20","slug":"ding-jin","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/ding-jin","title":{"rendered":"GST\u4e13\u680f &#8211; \u6536\u5230\u8ba2\u91d1\u662f\u5426\u8be5\u7533\u62a5GST?"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]\u5728\u65b0\u897f\u5170\u505a\u751f\u610f\u6216\u8005\u6295\u8d44\uff0c\u90fd\u79bb\u4e0d\u5f00\u5546\u54c1\u670d\u52a1\u7a0e-GST\uff08Good and Services Tax\uff09\u3002\u5c0f\u5230\u4f60\u5728\u8d85\u5e02\u91cc\u4e70\u7684\u725b\u5976\u997c\u5e72\uff0c\u5927\u5230\u6295\u8d44\u7684\u5546\u94fa\u7269\u4e1a\uff0c\u90fd\u4f1a\u7275\u626f\u5230GST\uff0c\u6240\u4ee5\u5bf9\u4e8e\u5728\u65b0\u897f\u5170\u505a\u751f\u610f\u6216\u8005\u6295\u8d44\u7684\u4eba\uff0c\u591a\u4e86\u89e3GST\u53ea\u6709\u597d\u5904\uff0c\u6ca1\u6709\u574f\u5904\u3002GST\u5982\u4e0a\u6240\u8bf4\uff0c\u662f\u4e00\u4e2a\u6db5\u76d6\u4e86\u5f88\u591a\u7a0e\u52a1\u9886\u57df\u7684\u8bdd\u9898\uff0c\u8fd9\u4e00\u671f\uff0c\u6211\u4eec\u5c31\u6765\u8bf4\u8bf4\u5173\u4e8e\u505a\u751f\u610f\u6216\u8005\u7269\u4e1a\u4e70\u5356\u4e0a\u5982\u679c\u6536\u5230\u8ba2\u91d1\uff08Deposit\uff09\u4e0a\u7684GST\u5c06\u4f1a\u5982\u4f55\u5904\u7406\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5176\u5b9e\u5728\u8ba2\u91d1\u7684GST\u5904\u7406\u4e0a\uff0c\u5e76\u4e0d\u662f\u4e00\u6982\u800c\u8bba\u7684\uff0c\u4e0d\u540c\u884c\u4e1a\u7684\u6027\u8d28\u4e5f\u4f1a\u5bfc\u81f4\u5904\u7406\u4e0a\u7684\u533a\u522b\uff0c\u4eca\u5929\u6211\u4eec\u4e3b\u8981\u5148\u4e3e\u4e00\u4e9b\u5177\u4f53\u7684\u4f8b\u5b50\u8ba9\u5927\u5bb6\u66f4\u597d\u7684\u4e86\u89e3\u4e00\u4e0b\u5173\u4e8e\u8ba2\u91d1\u7684GST\u662f\u5982\u4f55\u5904\u7406\u7684\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u6848\u4f8b1\uff1a<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5c0f\u7f57\u662f\u4e00\u4e2a\u6ce8\u518c\u4e86GST\u7684\u4e2a\u4eba\uff0c\u4ece\u4e8b\u751f\u4ea7\u9633\u53f0\u94c1\u680f\u6746\u7684\u884c\u4e1a\u3002\u57286\u670812\u53f7\u5c0f\u6731\u627e\u4ed6\u7b7e\u8ba2\u4e86\u4e00\u4efd\u4e3a\u5c0f\u6731\u7684\u9633\u53f0\u63d0\u4f9bE\u98ce\u683c\u7684\u680f\u6746\u7684\u5408\u540c\uff0c\u5c0f\u6731\u5728\u5f53\u5929\u652f\u4ed8\u4e8620%\u7684\u6b3e\u9879\u4f5c\u4e3a\u8ba2\u91d1\u3002\u4e00\u76f4\u52308\u670812\u53f7\u5c0f\u7f57\u624d\u628a\u680f\u6746\u5236\u4f5c\u5b8c\u6210\u5e76\u4e14\u9001\u5230\u4e86\u5c0f\u6731\u7684\u9633\u53f0\u3002\u5c0f\u6731\u5728\u9001\u8d27\u5f53\u5929\u652f\u4ed8\u4e86\u5269\u4f59\u768480%\u7684\u5c3e\u6b3e\u3002\u5c0f\u7f57\u6240\u5c5e\u7684\u8d22\u653f\u5e74\u5ea6\u662f\u6bcf\u5e747\u67081\u53f7\u5230\u6b21\u5e74\u76846\u670830\u53f7\uff0c\u5c5e\u4e8e\u4e24\u4e2a\u6708\u62a5\u4e00\u6b21GST\uff0c\u5e76\u4e14\u662f\u4ee5\u8d26\u5355\u57fa\u51c6\uff08Invoice Basis\uff09\u6765\u7533\u62a5\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u63d0\u4f9b\u670d\u52a1\u7684\u65f6\u95f4\u5c06\u662f\u57286\u670812\u53f7\uff0c\u4e5f\u5c31\u662f\u5c0f\u7f57\u6536\u5230\u8ba2\u91d1\u652f\u4ed8\u7684\u5f53\u5929\u3002\u6240\u4ee5\uff0c\u51fa\u4e8e\u7533\u62a5GST\u7684\u76ee\u7684\uff0c\u8fd9\u4e2a\u670d\u52a1\u53d1\u751f\u57286\u670830\u53f7\u7ed3\u675f\u7684\u8fd9\u4e2a\u7a0e\u52a1\u671f\u95f4\u3002\u5c0f\u7f57\u5c06\u9700\u8981\u5728\u7533\u62a55\u67081\u53f7\u52306\u670830\u53f7\u8fd9\u4e24\u4e2a\u6708\u7684GST\u7684\u65f6\u5019\u8ba1\u7b97\u51fa\u6574\u4e2a\u63d0\u4f9b\u7ed9\u5c0f\u6731\u7684\u670d\u52a1\u7684\u603b\u4ef7\u683c\u5e76\u4e14\u5305\u542b\u5728\u5f53\u671f\u7684GST\u7533\u62a5\u91cc\u9762\uff0c\u5c31\u7b97\u4ed6\u4e8b\u5b9e\u4e0a\u5e76\u8fd8\u6ca1\u6709\u6536\u5230\u5168\u6b3e\u7684\u652f\u4ed8\uff0c\u4e5f\u662f\u9700\u8981\u6309\u5168\u6b3e\u8ba1\u7b97\uff0c\u867d\u7136\u4ed6\u662f\u5728\u4e4b\u540e\u9001\u8d27\u624d\u6536\u5230\u5168\u6b3e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u5c0f\u7f57\u662f\u4ee5\u4ed8\u6b3e\u57fa\u51c6\uff08Payment Basis\uff09\u6765\u7533\u62a5\u7684\u8bdd\uff0c\u4ed6\u53ea\u9700\u8981\u6309\u7167\u6536\u5230\u7684\u8ba2\u91d1\u7684\u91d1\u989d\u6765\u7533\u62a55\u67081\u53f7\u52306\u670830\u53f7\u7684GST\uff0c\u5e76\u4e0d\u7528\u6309\u7167\u5168\u6b3e\u6765\u3002\u7b49\u52308\u670812\u53f7\u9001\u8d27\u5e76\u6536\u5230\u4f59\u6b3e\u7684\u65f6\u5019\u518d\u628a\u6536\u5230\u7684\u4f59\u6b3e\u90e8\u5206\u57287\u67081\u53f7\u52308\u670831\u53f7\u7684GST\u7533\u62a5\u91cc\u9762\u8fdb\u884c\u7533\u62a5\u5c31\u53ef\u4ee5\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000;\"><strong>\u6848\u4f8b\u5206\u6790\uff1a<\/strong><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ece\u8fd9\u4e2a\u4f8b\u5b50\u4e2d\u6211\u4eec\u53ef\u4ee5\u770b\u51fa\uff0c\u5c0f\u6731\u5b9a\u5236\u7684\u8fd9\u4e2a\u9633\u53f0\u680f\u6746\u662f\u7279\u5b9a\u7684\u98ce\u683c\u7684\uff0c\u9700\u8981\u5b9a\u5236\u7684\uff0c\u6240\u4ee5\u8fd9\u4e2a\u7c7b\u578b\u7684\u5408\u540c\u4e00\u822c\u6765\u8bf4\u8ba2\u91d1\u90fd\u662f\u4e0d\u80fd\u9000\u8fd8\u7684\uff0c\u6240\u4ee5\u5728\u7533\u62a5GST\u7684\u65f6\u5019\u4e0d\u7ba1\u662f\u54ea\u79cd\u65b9\u5f0f\uff0c\u8ba2\u91d1\u7684\u90e8\u5206\u80af\u5b9a\u662f\u9700\u8981\u7533\u62a5GST\u7684\uff0c\u4f46\u662f\u4e24\u79cd\u57fa\u51c6\u7684\u4e0d\u540c\u5728\u4e8e\u5bf9\u4e8e\u4f59\u6b3e\u5904\u7406\u7684\u90e8\u5206\uff0c\u5982\u679c\u662f\u8d26\u5355\u57fa\u51c6\uff08Invoice Basis\uff09\u7684\u8bdd\uff0c\u90a3\u4e48\u4f59\u6b3e\u662f\u9700\u8981\u5728\u6536\u5230\u8ba2\u91d1\u7684\u65f6\u5019\u5c31\u4e00\u8d77\u7533\u62a5GST\uff0c\u8fd9\u662f\u56e0\u4e3a\u57281985\u7684\u5546\u54c1\u670d\u52a1\u7a0e\u6cd5\u91cc\u9762\u7684section 9\uff081\uff09\uff08Section 9\uff081\uff09of Goods and Services Tax Act 1985\uff09\u76f8\u5173\u7684\u89c4\u5b9a\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p>Section 9 \uff081\uff09\u5199\u660e\u4e00\u4e2a\u5546\u54c1\u6216\u670d\u52a1\u7684\u4f9b\u7ed9\u65f6\u95f4\u5c06\u88ab\u89c6\u4e3a\u53d1\u751f\u5728\u4ee5\u4e0b\u4efb\u610f\u4e00\u4e2a\u66f4\u65e9\u7684\u65f6\u95f4\uff1a<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>\u4f9b\u5e94\u5546\u5f00\u51fa\u5355\u636e\u7684\u65f6\u95f4\u6216\u8005\u63a5\u53d7\u65b9\u6536\u5230\u670d\u52a1\u7684\u65f6\u95f4\uff1b\u6216<\/li>\n<li>\u4f9b\u5e94\u5546\u6536\u5230\u5173\u4e8e\u8be5\u4f9b\u7ed9\u7684\u4efb\u4f55\u6b3e\u9879\u652f\u4ed8\u7684\u65f6\u95f4\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u662f\u4ed8\u6b3e\u57fa\u51c6\uff08Payment Basis\uff09\u7684\u8bdd\uff0c\u90a3\u4e48\u5c3e\u6b3e\u7684\u90e8\u5206\u7684GST\u662f\u9700\u8981\u5728\u5177\u4f53\u5c3e\u6b3e\u652f\u4ed8\u7684\u65f6\u95f4\u6765\u8fdb\u884c\u7533\u62a5GST\uff0c\u4e5f\u5c31\u662f\u5b8c\u5168\u6309\u7167\u652f\u4ed8\u7684\u65f6\u95f4\u4e3a\u51c6\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u6848\u4f8b2\uff1a\u00a0<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5c0f\u6b27\uff0c\u4e00\u4e2a\u623f\u4ea7\u5f00\u53d1\u5546\uff0c\u4e0e\u5c0f\u827e\u7b7e\u8ba2\u4e86\u4e00\u4e2a\u6709\u6761\u4ef6\u7684\u4e70\u5356\u5408\u540c\u4ee5\u552e\u5356\u4e00\u5957\u7269\u4e1a\u7ed9\u540e\u8005\u3002\u5c0f\u827e\u57282009\u5e745\u670825\u53f7\u652f\u4ed8\u4e86\u8ba2\u91d1\u5230\u4e86\u5927\u5730\u4e2d\u4ecb\u516c\u53f8\u3002\u5728REINZ-ASLS\u7684\u6761\u4ef6\u89c4\u5b9a\u4e0b\uff0c\u5927\u5730\u4e2d\u4ecb\u516c\u53f8\u662f\u4ee5\u5229\u76ca\u76f8\u5173\u8005\uff08Stakeholder\uff09\u7684\u8eab\u4efd\u6301\u6709\u8fd9\u7b14\u8ba2\u91d1\u7684\uff0c\u8fd9\u4e2a\u5229\u76ca\u76f8\u5173\u8005\u7684\u5173\u7cfb\u5c06\u4f1a\u5728\u8fd9\u4e2a\u5408\u540c\u8f6c\u53d8\u4e3a\u65e0\u6761\u4ef6\u7684\u65f6\u5019\u6216\u8005\u53d6\u6d88\u6216\u8005\u65e0\u6548\u7684\u65f6\u5019\u505c\u6b62\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u4e2a\u5408\u540c\u57282009\u5e745\u670829\u53f7\u53d8\u6210\u4e86\u65e0\u6761\u4ef6\u5408\u540c\uff0c\u57282008\u623f\u4ea7\u4e2d\u4ecb\u6cd5\u7684Section 123\u91cc\uff0c\u5927\u5730\u4e2d\u4ecb\u516c\u53f8\u5c06\u9700\u8981\u5728\u6536\u5230\u8fd9\u7b14\u8ba2\u91d1\u4e4b\u540e\u9700\u8981\u6301\u670910\u4e2a\u5de5\u4f5c\u65e5\uff0c\u6240\u4ee5\u57286\u67088\u53f7\u4e4b\u524d\u4e0d\u80fd\u652f\u4ed8\u7ed9\u5c0f\u6b27\u3002\u5c0f\u6b27\u6709\u4e00\u4e2a\u6807\u51c6\u7684\u7a0e\u52a1\u7533\u62a5\u8d22\u5e74\uff08Standard Balance Date\uff09\uff0c2\u4e2a\u6708\u4e00\u62a5\u7684GST\u671f\u95f4\u4ee5\u53ca\u662f\u8d26\u5355\u57fa\u51c6\uff08Invoice Basis\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e5f\u5c31\u662f\u8bf4\u5c0f\u6b27\u9700\u8981\u7533\u62a52009\u5e744\u67081\u53f7\u52305\u670831\u53f7\u7684GST\uff0c\u8fd9\u4e2a\u4f9b\u7ed9\u7684\u65f6\u95f4\u5c06\u4f1a\u88ab\u8ba4\u5b9a\u57282009\u5e745\u670829\u53f7\uff0c\u5f53\u8fd9\u4e2a\u5408\u540c\u6210\u4e3a\u65e0\u6761\u4ef6\u5408\u540c\u7684\u65f6\u95f4\u3002\u5728\u8fd9\u4e00\u5929\uff0c\u5927\u5730\u623f\u4ea7\u4e2d\u4ecb\u5c06\u4e0d\u518d\u662f\u4ee5\u5229\u76ca\u76f8\u5173\u8005\u7684\u8eab\u4efd\u6301\u6709\u8fd9\u4e2a\u8ba2\u91d1\uff0c\u800c\u662f\u4ee5\u5c0f\u6b27\u4ee3\u7406\u4eba\u7684\u8eab\u4efd\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0cSection 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