{"id":10391,"date":"2021-08-06T01:36:51","date_gmt":"2021-08-06T01:36:51","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=10391"},"modified":"2024-08-29T06:11:45","modified_gmt":"2024-08-29T06:11:45","slug":"si-zhou-gui-ze","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/si-zhou-gui-ze","title":{"rendered":"GST\u5c0f\u767e\u79d1 11 &#8211; \u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u7684\u201c\u56db\u5468\u89c4\u5219\u201d\uff08Four-week rule\uff09\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]GST\u5c0f\u767e\u79d1\u8fd9\u4e00\u671f\u4e3a\u5927\u5bb6\u4ecb\u7ecd\u5728\u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u65f6\u6d89\u53ca\u5230\u7684\u4e00\u4e2a\u201c\u56db\u5468\u89c4\u5219\u201d\uff08Four-week rule\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5546\u4e1a\u4f4f\u5b85\u4e00\u822c\u662f\u7531\u7b2c\u4e09\u65b9\u7ba1\u7406\u7684\u670d\u52a1\u578b\u516c\u5bd3\u3001\u9152\u5e97\u3001\u533b\u9662\u3001\u517b\u8001\u9662\u7b49\u7b49\u3002\u7531\u4e8e\u5728\u5546\u4e1a\u4f4f\u5b85\u4e2d\u63d0\u4f9b\u4f4f\u5bbf\u662fGST\u5e94\u7a0e\u6d3b\u52a8\uff0c\u6240\u4ee5\u4f1a\u6d89\u53ca\u5230GST\u7684\u95ee\u9898\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7136\u800c\uff0c\u5982\u679c\u53ea\u662f\u5355\u4e00\u7684\u516c\u5bd3\u51fa\u79df\u4e00\u822c\u4e0d\u4f1a\u88ab\u89c6\u4e3a\u5546\u4e1a\u4f4f\u5b85\uff0c\u6240\u4ee5\u4e0d\u4f1a\u6d89\u53caGST\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u56db\u5468\u89c4\u5219\uff08Four-week rule\uff09<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5546\u4e1a\u4f4f\u5b85\u9700\u8981\u5728\u63d0\u4f9b\u4f4f\u5bbf\u7684\u524d\u56db\u5468\u6309\u5168\u989d\u5f81\u6536GST\u3002\u56db\u5468\u540e\uff0c\u4ec5\u5bf9\u56fd\u5185\u5546\u54c1\u6216\u670d\u52a1\u4ef7\u503c\u7684 60% \u5f81\u6536GST\u3002\u8fd9\u91cc\u7684\u4ef7\u503c\u4e0d\u4ec5\u4ec5\u662f\u63d0\u4f9b\u4f4f\u5bbf\uff0c\u8fd8\u5305\u62ec\u4e86\u4f4f\u5b85\u7684\u4f7f\u7528\u6743\u5229\uff0c\u4f8b\u5982\uff0c\u6e05\u6d01\u548c\u7ef4\u4fee\uff0c\u7528\u7535\u3001\u7164\u6c14\u3001\u7a7a\u8c03\u6216\u6696\u6c14\uff0c\u7528\u7535\u8bdd\u3001\u7535\u89c6\u3001\u6536\u97f3\u673a\u6216\u7c7b\u4f3c\u7684\u8bbe\u5907\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u63d0\u4f9b\u65e9\u9910\u4e0d\u5305\u542b\u5728\u5176\u4e2d\uff0c\u56e0\u4e3a\u5b83\u662f\u5168\u989d\u5e94\u7a0e\u6d3b\u52a8\uff0c\u9700\u8981\u5168\u989d\u5f81\u6536GST\uff0c\u6240\u4ee5\u4f60\u9700\u8981\u628a\u8fd9\u90e8\u5206\u6536\u8d39\u4e0e\u5176\u4ed6\u4f4f\u5bbf\u8d39\u7528\u533a\u5206\u5f00\u6765\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6839\u636e\u7a0e\u52a1\u5c40\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u4f60\u786e\u8ba4\u63d0\u4f9b\u4f4f\u5bbf\u4f1a\u8d85\u8fc7\u56db\u5468\uff0c\u90a3\u4f60\u53ef\u4ee5\u4ece\u521a\u5f00\u59cb\u5c31\u6309\u7167\u56fd\u5185\u5546\u54c1\u6216\u670d\u52a1\u4ef7\u503c\u768460%\u6765\u5f81\u6536GST\uff0c\u800c\u4e0d\u9700\u8981\u5728\u524d\u56db\u5468\u6309\u5168\u989d\u5f81\u6536\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u517b\u8001\u9662\u548c\u79c1\u7acb\u533b\u9662<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5728\u517b\u8001\u9662\u548c\u79c1\u7acb\u533b\u9662\u63d0\u4f9b\u4f4f\u5bbf\u65f6\uff0c\u4f60\u53ef\u4ee5\u5206\u644a\u56fd\u5185\u548c\u975e\u56fd\u5185\u5546\u54c1\u548c\u670d\u52a1\u7684\u8d39\u7528\u3002\u7a0e\u52a1\u5c40\u5bf9\u6b64\u63d0\u4f9b\u4e86\u4e00\u4e2a\u6807\u51c6\u6bd4\u4f8b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u517b\u8001\u9662\uff1a<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>45% \u7684\u56fd\u5185\u5546\u54c1\u548c\u670d\u52a1<\/li>\n<li>55% \u975e\u56fd\u5185\u5546\u54c1\u548c\u670d\u52a1<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u79c1\u7acb\u533b\u9662<\/p>\n<ul class=\"list-paddingleft-2\">\n<li>35% \u7684\u56fd\u5185\u5546\u54c1\u548c\u670d\u52a1<\/li>\n<li>65% \u975e\u56fd\u5185\u5546\u54c1\u548c\u670d\u52a1<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5728\u5546\u4e1a\u4f4f\u5b85\u4e2d\u63d0\u4f9b\u4f4f\u5bbf\uff0c\u4f60\u9700\u8981\u4ee3\u4e3a\u5f81\u6536GST\uff0c\u7136\u540e\u7f34\u7eb3\u7ed9\u7a0e\u52a1\u5c40\uff0c\u540c\u6837\u7684\uff0c\u63d0\u4f9b\u4f4f\u5bbf\u65f6\u4ea7\u751f\u7684\u5f00\u652f\u4e5f\u53ef\u4ee5\u62b5\u6263\uff0c\u4f46\u4f60\u9700\u8981\u4fdd\u7559\u597d\u6709\u6548\u7684\u7a0e\u52a1\u53d1\u7968\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4f60\u7684\u5546\u4e1a\u4f4f\u5b85\u53d1\u751f\u4e86\u7528\u9014\u53d8\u66f4\uff0c\u5373Title\u53d8\u66f4\u4e3a\u6c11\u7528\u4f4f\u5b85\uff0c\u90a3\u4e48\u8fd9\u5c31\u6d89\u53ca\u5230\u201cChange in use\u201d\u89c4\u5219\uff0c\u9700\u8981\u8fdb\u884cGST\u8c03\u6574\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u603b\u7684\u6765\u8bf4\uff0c\u5546\u4e1a\u4f4f\u5b85\u6d89\u53ca\u7684\u7a0e\u52a1\u95ee\u9898\u4f1a\u6bd4\u6c11\u7528\u4f4f\u5b85\u76f8\u5bf9\u590d\u6742\u4e00\u4e9b\uff0c\u56e0\u6b64\u5efa\u8bae\u5927\u5bb6\u5728\u8d2d\u4e70\u548c\u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u65f6\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\u7684\u5efa\u8bae\u3002\u5982\u6709\u66f4\u591a\u7591\u95ee\uff0c\u6b22\u8fce\u8054\u7cfb<span style=\"color: #000000;\"><strong>PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\u3002[\/vc_column_text][vc_empty_space height=&#8221;45px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>\u70b9\u51fb\u4e86\u89e3\u6211\u4eec\u7684<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/shui-wu-shen-bao\/gst-return\">GST\u7533\u62a5\u670d\u52a1<\/a>\u3002<\/strong><\/span>[\/vc_column_text][vc_empty_space][vc_text_separator title=&#8221; \u63a8\u8350\u9605\u8bfb&#8221; color=&#8221;custom&#8221; border_width=&#8221;3&#8243; accent_color=&#8221;#b32837&#8243;][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<\/p>\n<div class=\"wpb_text_column wpb_content_element \" style=\"text-align: left;\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shen-me-shi-gst\">GST\u5c0f\u767e\u79d1 01 \u2013\u00a0\u4ec0\u4e48\u662fGST\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun\">GST\u5c0f\u767e\u79d1 02 \u2013 GST BASIS \u662f\u4ec0\u4e48\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-zhu-ce\">GST\u5c0f\u767e\u79d1 03 \u2013 \u5982\u4f55\u6ce8\u518cGST<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-shen-bao-shi-jian\">GST\u5c0f\u767e\u79d1 04 \u2013 GST\u7533\u62a5\u9891\u7387\uff0c\u90a3\u4e9b\u4f60\u4e0d\u5f97\u4e0d\u77e5\u9053\u7684\u5c0f\u7ec6\u8282<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-1\">GST\u5c0f\u767e\u79d1 05 \u2013 \u96f6GST\u7a0e\u7387\u4f9b\u5e94\uff08ZERO-RATED SUPPLIES\uff09<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-2\">GST\u5c0f\u767e\u79d1 06 \u2013 \u4f60\u77e5\u9053\u5417\uff0c\u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f\u96f6GST\u7a0e\u7387<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-tu-di\">GST\u5c0f\u767e\u79d1 07 \u2013 \u6d45\u8c08\u96f6GST\u7a0e\u7387\u7684\u571f\u5730\u4ea4\u6613<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/tao-bao-shou-gst\">GST\u5c0f\u767e\u79d1 08 \u2013 \u53cc\u5341\u4e00\u8981\u5230\u4e86\uff0c\u6dd8\u5b9d\u7adf\u7136\u4f1a\u534f\u52a9\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u6536\u53d6GST\uff1f\uff01<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p style=\"text-align: left;\"><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/huo-mian-gst-1\">GST\u5c0f\u767e\u79d1 09 \u2013 \u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08EXEMPT SUPPLIES\uff09\u6709\u54ea\u4e9b\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/huo-mian-gst-2\">GST\u5c0f\u767e\u79d1 10 &#8211; \u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f EXEMPT 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optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST\u5c0f\u767e\u79d1 11 - \u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u7684\u201c\u56db\u5468\u89c4\u5219\u201d\uff08Four-week rule\uff09\u662f\u4ec0\u4e48\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"GST\u5c0f\u767e\u79d1\u8fd9\u4e00\u671f\u4e3a\u5927\u5bb6\u4ecb\u7ecd\u5728\u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u65f6\u6d89\u53ca\u5230\u7684\u4e00\u4e2a\u201c\u56db\u5468\u89c4\u5219\u201d\uff08Four-week rule\uff09\u3002\u5546\u4e1a\u4f4f\u5b85\u4e00\u822c\u662f\u7531\u7b2c\u4e09\u65b9\u7ba1\u7406\u7684\u670d\u52a1\u578b\u516c\u5bd3\u3001\u9152\u5e97\u3001\u533b\u9662\u3001\u517b\u8001\u9662\u7b49\u7b49\u3002\u7531\u4e8e\u5728\u5546\u4e1a\u4f4f\u5b85\u4e2d\u63d0\u4f9b\u4f4f\u5bbf\u662fGST\u5e94\u7a0e\u6d3b\u52a8\uff0c\u6240\u4ee5\u4f1a\u6d89\u53ca\u5230GST\u7684\u95ee\u9898\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, 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