{"id":10773,"date":"2021-09-20T18:00:25","date_gmt":"2021-09-20T18:00:25","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=10773"},"modified":"2022-02-09T21:31:57","modified_gmt":"2022-02-09T21:31:57","slug":"fen-ge-gst","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/kai-fa\/fen-ge-gst","title":{"rendered":"\u6301\u6709\u591a\u5e74\u7684\u8001\u623f\u5b50\u5206\u5272\u5f00\u53d1\uff0c\u5982\u4f55claim GST\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space 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data-linktype=\"2\">\u6301\u6709\u591a\u5e74\u7684\u8001\u623f\u5b50\u7528\u6765\u5f00\u53d1\u5206\u5272\uff0c\u9700\u8981\u6ce8\u610f\u54ea\u4e9b\u95ee\u9898\uff1f<\/a>\uff09\u3002\u8fd9\u4e00\u671f\u6211\u4eec\u8bf4\u8bf4GST\u7684\u95ee\u9898\uff0c\u4e5f\u5c31\u662f\u5f88\u591a\u670b\u53cb\u4f1a\u95ee\u5230\u7684\u95ee\u9898\uff0c\u600e\u4e48\u53bb\u9000GST\uff1f[\/vc_column_text][vc_empty_space][vc_video link=&#8221;https:\/\/www.youtube.com\/watch?v=X3vnn9aVXDg&amp;list=PLCY78v0CT6fe7ibBVgphV2X45Desr7Igu&amp;index=11&#8243;][vc_empty_space][vc_column_text]\u5728\u8bf4\u8fd9\u4e2aGST\u7684\u65f6\u5019\u6211\u4eec\u9996\u5148\u9700\u8981\u666e\u53ca\u4e00\u4e0b\uff0c\u4ec0\u4e48\u60c5\u51b5\u9002\u5408\u9000GST\uff0c\u4ec0\u4e48\u60c5\u51b5\u4e0d\u9002\u5408\u9000GST\u3002\u8fd9\u4e2a\u662f\u53d6\u51b3\u4e8e\u4f60\u5f00\u53d1\u7684\u76ee\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u5f00\u53d1\u4e4b\u540e\u662f\u7528\u6765\u81ea\u4f4f\u6216\u8005\u957f\u671f\u51fa\u79df\u7684\uff0c\u90a3\u4e48\u4e0d\u9002\u5408\u6ce8\u518c\u5e76\u9000GST, \u56e0\u4e3a\u8fd9\u79cd\u5c5e\u4e8e\u6c11\u7528\u5f00\u53d1\uff08Residential Development\uff09\uff0c\u9000GST\u7684\u8bdd\u786e\u5b9e\u53ef\u4ee5\u4f7f\u5f97\u5f00\u53d1\u524d\u671f\u83b7\u5f97\u4e00\u7b14\u8d44\u91d1\u7528\u4e8e\u5f00\u53d1\uff0c\u4f46\u662f\u7b49\u5230\u5f00\u53d1\u4e4b\u540e\u5c31\u9700\u8981\u6309\u7167\u5e02\u573a\u4ef7\u628a\u76f8\u5173\u7684GST\u4ea4\u56de\u53bb\uff0c\u5982\u679c\u5f00\u53d1\u4e4b\u540e\u4e0d\u8fd9\u4e48\u64cd\u4f5c\u7684\u8bdd\uff0c\u90a3\u4e48\u5728\u5c06\u6765\u51fa\u552e\u7269\u4e1a\u7684\u65f6\u5019\u4e5f\u662f\u9700\u8981\u4ea4GST\u7684\uff0c\u800c\u76ee\u524d\u7684\u623f\u5730\u4ea7\u662f\u4e0a\u6da8\u7684\uff0c\u6240\u4ee5\u5c31\u5bfc\u81f4\u4ea4\u56de\u53bb\u7684GST\u80af\u5b9a\u662f\u6bd4\u9000\u56de\u6765\u7684\u8981\u591a\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u5f00\u53d1\u4e4b\u540e\u662f\u7528\u6765\u51fa\u552e\u7684\uff0c\u90a3\u4e48\u5c31\u9700\u8981\u6ce8\u518cGST\u5e76\u9000GST\uff0c\u56e0\u4e3a\u8fd9\u79cd\u5c5e\u4e8e\u5546\u7528\u5f00\u53d1\uff08Commercial Development\uff09\uff0c\u8fd9\u662f\u4e00\u79cd\u5546\u4e1a\u884c\u4e3a\uff0c\u6240\u4ee5\u5f53\u623f\u5c4b\u5efa\u6210\u4e4b\u540e\u51fa\u552e\u7684\u65f6\u5019\u662f\u9700\u8981\u7f34\u7eb3GST\u7684\uff0c\u4e00\u5f00\u59cb\u4e5f\u662f\u53ef\u4ee5\u9000GST\u7684\u3002\u90a3\u4e48\u9000GST\u9700\u8981\u6ce8\u610f\u4ec0\u4e48\u5462\uff1f\u5982\u679c\u4e00\u5f00\u59cb\u5e76\u6ca1\u6709\u6ce8\u518cGST\uff0c\u90a3\u4e48\u53ef\u4ee5\u5728\u5f00\u53d1\u7684\u65f6\u5019\u518d\u6ce8\u518cGST\uff0c\u5e76\u5728\u7533\u62a5\u7684\u65f6\u5019\u628a\u65e7\u623f\u5927\u5730\u7684GST\u90e8\u5206\u9000\u4e0b\u6765\uff0c\u9000\u7684\u65f6\u5019\u662f\u6839\u636eThe Goods and Services Tax Act 1985 \u5176\u4e2d\u7684Section 21B\u6765\u8fdb\u884c\u7684\uff0c\u8fd9\u4e2asection\u5141\u8bb8\u4e86\u4e00\u4e2a\u6ce8\u518cGST\u7684\u4eba\u58eb\u6765\u8fdb\u884c\u9000\u6ce8\u518cGST\u4e4b\u524d\u7684\u7269\u4e1a\uff0c\u4f9d\u636e\u4f7f\u7528\u7528\u9014\u53d1\u751f\u4e86\u6539\u53d8\uff08change of use\uff09\u3002\u90a3\u4e48\u8fd9\u91cc\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u91cc\u7684GST\u53ef\u80fd\u662f\u6ca1\u529e\u6cd5\u4e00\u6b21\u6027\u9000\u4e0b\u6765\u7684\uff0c\u6839\u636e\u6301\u6709\u8fd9\u4e2a\u7269\u4e1a\u7684\u5e74\u9650\u957f\u77ed\u4f1a\u5f71\u54cd\u7b2c\u4e00\u6b21\u9000\u4e0b\u6765\u7684GST\uff0c\u5269\u4f59\u90e8\u5206\u4f1a\u572812\u4e2a\u6708\u4e4b\u540e\u4e00\u6b21\u6027\u9000\u8fd8\uff0c\u6240\u4ee5\u5728\u7533\u62a5\u7684\u65f6\u5019\u4e5f\u9700\u8981\u6ce8\u610f\u4e00\u4e0b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u9000GST\u7684\u65f6\u5019\u8fd8\u6709\u4e00\u4e2a\u70b9\u5927\u5bb6\u9700\u8981\u7279\u522b\u6ce8\u610f\uff0c\u6709\u4e00\u4e9b\u4eba\u4e0d\u60f3\u5728\u539f\u6765\u7684\u540d\u4e0b\u5f00\u53d1\uff08\u6bd4\u5982\u81ea\u5df1\u4e2a\u4eba\u540d\u4e0b\uff09\uff0c\u60f3\u8981\u628a\u623f\u5b50\u8f6c\u5230\u516c\u53f8\u540d\u4e0b\u518d\u8fdb\u884c\u5f00\u53d1\uff0c\u8fd9\u6709\u53ef\u80fd\u5bfc\u81f4\u8fd9\u4e2aGST\u4f1a\u9000\u4e0d\u4e0b\u6765\uff0c\u56e0\u4e3aThe 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