{"id":11921,"date":"2023-05-23T23:31:46","date_gmt":"2023-05-23T23:31:46","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=11921"},"modified":"2023-05-23T23:47:44","modified_gmt":"2023-05-23T23:47:44","slug":"kai-fa-shang-jiao-na-ju-e-gst","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/kai-fa\/kai-fa-shang-jiao-na-ju-e-gst","title":{"rendered":"\u5bf9\u5f00\u53d1\u5546\u7684\u6c89\u91cd\u6253\u51fb\uff1a\u7ec8\u4e8e\u5f00\u53d1\u5b8c\u7684\u65b0\u623f\u5b50\u4e0d\u4f46\u5356\u4e0d\u51fa\u53bb\uff0c\u8fd8\u88abIRD\u8981\u6c42\u7f34\u7eb3\u5de8\u989dGST\uff01"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\u73b0\u4eca\u7684\u623f\u5730\u4ea7\u5e02\u573a\u72b9\u5982\u5bd2\u51ac\uff0c\u5c0f\u7f16\u8ba4\u4e3a\u6700\u4e3b\u8981\u7684\u539f\u56e0\u8fd8\u662f\u5e02\u573a\u4e0a\u7684\u8d44\u91d1\u77ed\u7f3a\u95ee\u9898\u3002\u5e02\u573a\u4e0a\u6d41\u52a8\u7684\u8d44\u91d1\u5c11\u4e86\uff0c\u5bf9\u4e8e\u5927\u591a\u6570\u501f\u8d37\u6b3e\u6765\u5f00\u53d1\u7684\u623f\u5730\u4ea7\u5546\u6765\u8bf4\u90a3\u7b80\u76f4\u662f\u81f4\u547d\u7684\u3002\u5f53\u4e0b\uff0c\u94f6\u884c\u548c\u4e8c\u7ea7\u4fe1\u8d37\u90fd\u5728\u7f29\u7d27\u653e\u8d37\u8d44\u91d1\uff0c\u5efa\u7b51\u6210\u672c\u53c8\u5728\u6301\u7eed\u4e0a\u6da8\uff0c\u518d\u52a0\u4e0a\u51fa\u53f0\u7684\u5229\u606f\u4e0d\u80fd\u62b5\u6263\u6c11\u7528\u623f\u4ea7\u7684\u79df\u91d1\u6536\u5165\u7b49\u653f\u7b56\uff0c\u4f7f\u623f\u4ea7\u5f00\u53d1\u5546\u4eec\u4e3e\u6b65\u8270\u96be\u3002\u5e02\u573a\u4f4e\u8ff7\u7b49\u8bf8\u591a\u56e0\u7d20\u5bfc\u81f4\u5728\u5f00\u53d1\u6216\u5f00\u53d1\u597d\u540e\u7684\u623f\u4ea7\u5356\u4e0d\u51fa\u53bb\uff0c\u623f\u4ea7\u53ea\u80fd\u6682\u65f6\u7528\u4e8e\u51fa\u79df\u4ee5\u51cf\u8f7b\u4e00\u90e8\u5206\u73b0\u91d1\u6d41\u7684\u538b\u529b\uff0c\u800c\u8fd9\u65f6\u5019\u4f1a\u6d89\u53ca\u5230\u4ea4GST\u7684\u95ee\u9898\uff0c\u91d1\u989d\u53ef\u80fd\u8fd8\u4e0d\u5c0f\uff0c\u4e0b\u9762\u5c0f\u7f16\u6765\u4e3a\u5927\u5bb6\u5c55\u5f00\u4ecb\u7ecd\u4e00\u4e0b\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u505a\u623f\u4ea7\u5f00\u53d1\u7684\u670b\u53cb\u5bf9\u4e8e\u5f00\u53d1\u623f\u5730\u4ea7\u65f6\u662f\u5426claim GST\u53ef\u80fd\u591a\u591a\u5c11\u5c11\u90fd\u6709\u4e86\u89e3\uff0c\u4e0d\u592a\u4e86\u89e3\u7684\u4e5f\u53ef\u4ee5\u770b\u4e00\u4e0b\u6211\u4eec\u4e4b\u524d\u7684\u6587\u7ae0:\u00a0<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/fen-ge-gst\">\u623f\u4ea7\u5f00\u53d1\u4e4b\u6301\u6709\u591a\u5e74\u7684\u8001\u623f\u5b50\u5206\u5272\u5f00\u53d1\uff0c\u5982\u4f55claim GST\uff1f<\/a>[\/vc_column_text][vc_empty_space][vc_column_text]\u901a\u5e38\u6765\u8bf4\uff0c\u5982\u679c\u662f\u4ee5\u51fa\u552e\u4e3a\u76ee\u7684\u8d2d\u5165\u571f\u5730\u5f00\u53d1\u6216\u65e7\u623f\u6539\u9020\uff0c\u7a0e\u52a1\u5c40\u4f1a\u8ba4\u5b9a\u4e3a\u662f\u5f00\u53d1\u5546\uff0c\u5f00\u53d1\u884c\u4e3a\u5c5e\u4e8e\u662f\u5546\u7528\u5f00\u53d1 (Commercial development)\uff0c\u90a3\u5f00\u53d1\u7684\u4e00\u7cfb\u5217\u6d3b\u52a8\u4f5c\u4e3a\u5e94\u7a0e\u6d3b\u52a8 (taxable activity) \u5c31\u9700\u8981\u6ce8\u518cGST\u4e86\u3002\u76f8\u5e94\u7684\u5f00\u53d1\u6210\u672c\u53ef\u4ee5\u9000\u56deGST\uff0c\u800c\u5f53\u623f\u4ea7\u5f00\u53d1\u597d\u540e\u5356\u51fa\u65f6\uff0c\u5356\u4ef7\u7684GST\u90e8\u5206\u4e5f\u9700\u8981\u4e0a\u4ea4\u5230\u7a0e\u52a1\u5c40\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u5c31\u50cf\u5728\u5f00\u5934\u63d0\u5230\u7684\u56e0\u4e3a\u5e02\u573a\u4f4e\u8ff7\u7b49\u8bf8\u591a\u56e0\u7d20\uff0c\u623f\u4ea7\u7684\u5f00\u53d1\u6682\u505c\u4e86\u6216\u5f00\u53d1\u597d\u540e\u7684\u623f\u4ea7\u6682\u65f6\u5356\u4e0d\u51fa\u53bb\u3002\u4e3a\u4e86\u4fdd\u8bc1\u90e8\u5206\u7684\u8d44\u91d1\u56de\u7b3c\uff0c\u8fd9\u4e9b\u623f\u4ea7\u6682\u65f6\u8f6c\u4e3a\u51fa\u79df\uff0c\u90a3\u5f00\u53d1\u5546\u6536\u5230\u7684\u79df\u91d1\u662f\u5426\u9700\u8981\u4ea4GST\u5462\uff1f[\/vc_column_text][vc_empty_space][vc_column_text]\u6c11\u7528\u623f\u4ea7 (Residential Property) \u51fa\u79df\u4e0d\u5b58\u5728GST\u7684\u95ee\u9898\uff0c\u56e0\u4e3a\u6c11\u7528\u4f4f\u5b85\u623f\u4ea7\u662fGST\u8c41\u514d\u7684\uff08residential property is exempt GST\uff09\uff0c\u53ea\u662f\u9700\u8981\u7533\u62a5\u6240\u5f97\u7a0e (Income tax)\u3002\u7136\u800c\uff0c\u5bf9\u4e8e\u5f00\u53d1\u5546\u6765\u8bf4\uff0c\u5f00\u53d1\u662f\u5546\u4e1a\u884c\u4e3a\u6d89\u53caGST\uff0c\u4f46\u51fa\u79df\u662f\u6309\u6c11\u7528\u51fa\u79df\u623f\u7684\u5f62\u5f0f\u51fa\u79df\u7684\uff0c\u662f\u5426\u8fd8\u5b58\u5728GST\u7684\u95ee\u9898\u5462\uff08\u6ce8\uff1a\u6c11\u7528\u51fa\u79dfresidential rental\u548c\u5546\u7528\u51fa\u79dfcommercial rental\u4e4b\u95f4\u7684\u5dee\u522b\u4e3b\u8981\u5728\u4e8e\uff0c\u6c11\u7528\u51fa\u79df\u53ea\u662f\u901a\u8fc7\u63d0\u4f9b\u4f4f\u5bbf\u8d5a\u53d6\u79df\u91d1\u6536\u5165\uff0c\u4f46\u5546\u7528\u51fa\u79df\u9664\u4e86\u63d0\u4f9b\u4f4f\u5bbf\u4ee5\u5916\uff0c\u8fd8\u4f1a\u6709\u989d\u5916\u670d\u52a1\uff0c\u6bd4\u5982\u63d0\u4f9b\u9910\u98df\uff09\uff1f\u7b54\u6848\u662f\u80af\u5b9a\u7684\u3002\u867d\u7136\u4f5c\u4e3a\u6c11\u7528\u51fa\u79df\u7684\u79df\u91d1\u6536\u5165\u90e8\u5206\u514d\u5f81GST\uff0c\u4f46\u4ecd\u7136\u8981\u6839\u636e<strong>Concurrent Use of Land\uff08\u571f\u5730\u6df7\u5408\u7528\u9014\uff09<\/strong>\u7684\u7a0e\u52a1\u89c4\u5b9a\u8fdb\u884c\u8c03\u6574\u4ea4\u8fd8\u4e00\u90e8\u5206GST \u91d1\u989d\u7ed9\u7a0e\u52a1\u5c40\u3002\u56e0\u4e3a\u5f00\u53d1\u5546\u6309\u6c11\u7528\u623f\u4ea7\u51fa\u79df\u540e\uff0c\u8fd9\u4e2a\u623f\u4ea7\u65e2\u6709\u5e94\u7a0e\u6d3b\u52a8\uff08\u5f00\u53d1\uff09\uff0c\u4e5f\u6709\u975e\u5e94\u7a0e\u6d3b\u52a8\uff08\u6c11\u7528\u51fa\u79df\uff09\u3002\u5546\u54c1\u670d\u52a1\u7a0e\u6cd5\uff08GST Act\uff09\u4e2d\u5c31\u6709\u5173\u4e8e\u540c\u65f6\u5b58\u5728\u5e94\u7a0e\u548c\u975e\u5e94\u7a0e\u4f7f\u7528\u571f\u5730\u7684\u5546\u54c1\u670d\u52a1\u7a0e\u8c03\u6574\u89c4\u5b9a (GST adjustments for taxable and non-taxable use of land) \u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u5728\u5f00\u53d1\u5546\u5c06\u8d2d\u4e70\u623f\u4ea7\u6210\u672c\u7684GST\u90e8\u5206\u4ece\u7a0e\u52a1\u5c40\u9000\u4e0b\u6765\u540e\uff0c\u8be5\u623f\u4ea7\u7684\u4f7f\u7528\u7528\u9014\u5c31\u53d1\u751f\u4e86\u6539\u53d8\uff08change of use\uff09\uff0c\u53d8\u4e3a\u5e94\u7a0e\u571f\u5730\u3002\u56e0\u4e3a\u623f\u4ea7\u4e00\u5f00\u59cb\u662f\u53ea\u6709\u5e94\u7a0e\u6d3b\u52a8\u7684\uff0c\u6240\u4ee5\u8d2d\u623f\u6210\u672c\u662f100% claim\u4e86GST\u7684\u3002\u800c\u6c11\u7528\u6027\u8d28\u51fa\u79df\u623f\u4ea7\u5373\u4e3a\u975e\u5e94\u7a0e\u6d3b\u52a8\uff0c\u6240\u4ee5\u5f53\u5f00\u53d1\u4e2d\u7684\u623f\u4ea7\u4ee5\u6c11\u7528\u6027\u8d28\u51fa\u79df\u65f6\uff0c\u5373\u4e3a\u5c06\u5e94\u7a0e\u6d3b\u52a8\u53d8\u4e3a\u975e\u5e94\u7a0e\u6d3b\u52a8\uff0c\u623f\u4ea7\u5e76\u4e0d\u662f\u8fdb\u884c100%\u7684\u5e94\u7a0e\u6d3b\u52a8\u4e86\uff0c\u90a3\u4e4b\u524d\u5728\u53d8\u4e3a\u5e94\u7a0e\u571f\u5730\u9000\u4e0b\u6765\u7684GST\u90e8\u5206\u5219\u9700\u8981\u8fdb\u884c\u8c03\u6574\u4ea4\u56de\u53bb\u76f8\u5e94\u7684\u90e8\u5206\u3002\u7a0e\u6cd5\u89c4\u5b9a\u8ba1\u7b97\u7684\u516c\u5f0f\u4e3a\uff1a<\/p>\n<p style=\"text-align: center;\"><strong>\uff08consideration for taxable supply\/total consideration for supply\uff09*100%<\/strong><\/p>\n<p>Consideration for taxable supply\u623f\u4ea7\u51fa\u552e\u7684\u4ef7\u503c\uff0c\u5982\u679c\u672a\u552e\u51fa\uff0c\u5219\u6309\u5e02\u573a\u4ef7\u503c\uff1b<\/p>\n<p>Total consideration for supply \u4e3a\u603b\u4ef7\u503c\uff0c\u5373\u5e02\u573a\u4ef7\u503c\u6216\u51fa\u552e\u7684\u4ef7\u503c\u52a0\u4e0a\u623f\u4ea7\u7684\u79df\u91d1\u6536\u5165\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u6839\u636e\u8fd9\u4e2a\u516c\u5f0f\u8ba1\u7b97\u51fa\u5e94\u8c03\u6574\u7684GST\u6bd4\u4f8b\u3002\u4e0b\u9762\u6211\u4eec\u7528\u4e00\u4e2a\u7b80\u5355\u7684\u4f8b\u5b50\u6765\u7ed9\u5927\u5bb6\u89e3\u91ca\u4e00\u4e0b\uff1a\u738b\u5148\u751f\u4ee5$230,000\u7684\u4ef7\u683c\u8d2d\u4e70\u4e86\u4e00\u5957\u65e7\u623f\uff0c\u8ba1\u5212\u88c5\u4fee\u540e\u518d\u5356\u6389\u3002\u7533\u62a5\u8fc7GST\u540e\uff0c\u4e70\u4ef7\u4e2d\u7684$30,000 GST\u90e8\u5206\u5df2\u4ece\u7a0e\u52a1\u5c40\u9000\u56de\u3002\u8be5\u623f\u4ea7\u88c5\u4fee\u597d\u540e\uff0c\u623f\u4ea7\u7684\u5e02\u573a\u4ef7\u503c\u5347\u503c\u4e3a$360,000\uff0c\u4f46\u56e0\u4e3a\u623f\u5730\u4ea7\u5e02\u573a\u5e02\u9053\u4e0d\u597d\uff0c\u738b\u5148\u751f\u51b3\u5b9a\u5c06\u8be5\u623f\u4ea7\u6682\u65f6\u51fa\u79df\uff0c\u7b49\u5e02\u573a\u597d\u8f6c\u540e\u518d\u51fa\u552e\u3002\u56e0\u4e3a\u8be5\u623f\u4ea7\u5df2\u7ecf\u6539\u53d8\u4e86\u7528\u9014\uff0c\u6240\u4ee5\u5728\u76f8\u5e94\u7684GST\u7533\u62a5\u671f (GST return period) \u9700\u8981\u9488\u5bf9\u8be5\u623f\u4ea7\u9000\u56de\u7684GST\u90e8\u5206\u8fdb\u884c\u8c03\u6574\u3002\u5047\u8bbe\u738b\u5148\u751f\u7684\u79df\u91d1\u6536\u5165\u4e3a$26,000\u3002\u8c03\u6574\u8ba1\u7b97\u5e94\u4e3a\uff1a$360,000 \u5f53\u524d\u5e02\u573a\u4ef7\u503c \/ $386,000 (\u5f53\u524d\u5e02\u573a\u4ef7\u503c + \u79df\u91d1\u6536\u5165) x 100\uff05 = 93%\uff0c\u8ba1\u7b97\u51fa\u6765\u768493\uff05\u5373\u4e3a\u5e94\u7a0e\u6d3b\u52a8\u7684\u6bd4\u4f8b\uff0c\u975e\u5e94\u7a0e\u6d3b\u52a8\u7684\u6bd4\u4f8b\u4e3a7\uff05\u3002\u8fd9\u4e5f\u5c31\u610f\u5473\u7740\u5728\u5f53\u671f\u7684GST\u7533\u62a5\u4e2d\uff0c\u738b\u5148\u751f\u9700\u8981\u8ba1\u7b97\u5176\u975e\u5e94\u7a0e\u6d3b\u52a8\u7684\u91d1\u989d\uff0c\u5373$30,000\uff08\u9000\u56de\u7684GST\u90e8\u5206\uff09 x 7% = $2,100\uff0c\u5c06$2,100\u7684\u975e\u5e94\u7a0e\u6d3b\u52a8\u90e8\u5206\u4ea4\u8fd8\u7ed9\u7a0e\u52a1\u5c40\u3002<strong>\u8fd9\u53ea\u662f\u7b2c\u4e00\u6b21\u8c03\u6574\u4e2d\u9700\u8981\u4ea4\u56de\u7684\u91d1\u989d\uff0c\u5982\u679c\u623f\u4ea7\u6301\u7eed\u51fa\u79df\uff0c\u6839\u636e\u7a0e\u52a1\u5c40\u7684\u89c4\u5b9a\uff0c\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u90fd\u9700\u8981\u8fdb\u884c\u76f8\u5e94\u7684\u8c03\u6574\uff0c\u5e76\u4e14\u5f00\u53d1\u8fc7\u7a0b\u4e2d\u6240\u6709claim\u7684GST\u90e8\u5206\u90fd\u9700\u8981\u8fdb\u884c\u8c03\u6574\u3002<\/strong>[\/vc_column_text][vc_empty_space][vc_column_text]\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u73b0\u5b9e\u4e2d\u7684\u7a0e\u52a1\u6848\u4f8b\u90fd\u8f83\u4e3a\u590d\u6742\uff0c\u5e76\u4e0d\u662f\u6240\u6709\u60c5\u51b5\u90fd\u9002\u7528\u4e8eConcurrent Use of Land\u8fd9\u6761\u7a0e\u52a1\u89c4\u5b9a\uff0c\u4efb\u4f55\u7a0e\u52a1\u95ee\u9898\u90fd\u9700\u8981case by case\u5730\u8003\u8651\u3002\u5c31\u50cf\u6211\u4eec\u65e9\u671f\u4e5f\u4ecb\u7ecd\u8fc7\u53e6\u4e00\u6761\u53ef\u4ee5\u7528\u4e8e\u623f\u4ea7\u5f00\u53d1\u4e2d\u7684\u79df\u91d1\u6536\u5165\u8ba1\u7b97GST\u7684\u89c4\u5b9a\u2014\u2014<strong>GST\u56db\u5468\u89c4\u5219\uff08Four-week Rule\uff09<\/strong>\uff0c\u60f3\u4e86\u89e3\u7684\u670b\u53cb\u53ef\u4ee5\u770b\u4e00\u4e0b\u6211\u4eec\u4e4b\u524d\u53d1\u8868\u7684\u6587\u7ae0\uff1a<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/shang-ye\/si-zhou-gui-ze\" target=\"_blank\" rel=\"noopener\" data-itemshowtype=\"0\" data-linktype=\"2\">GST\u5c0f\u767e\u79d111 &#8211; \u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u7684\u201c\u56db\u5468\u89c4\u5219\u201d\uff08Four-week 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