{"id":5087,"date":"2008-04-15T21:43:28","date_gmt":"2008-04-15T21:43:28","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5087"},"modified":"2021-07-23T00:02:23","modified_gmt":"2021-07-23T00:02:23","slug":"gst-ji-zhun-2","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2","title":{"rendered":"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f"},"content":{"rendered":"<p style=\"font-weight: 400;\">\u8fd9\u4e00\u671f\u7b14\u8005\u5c06\u5ef6\u7eed\u4e0a\u4e00\u671fGST\u7684\u8bdd\u9898\uff0c\u9488\u5bf9\u6c11\u4f17\u5173\u5fc3\u7684\u95ee\u9898\u505a\u4e00\u4e9b\u8be6\u7ec6\u7684\u4ecb\u7ecd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f\u503c\u5f97\u6ce8\u610f\u7684\u662f\u81ea\u5df1\u516c\u53f8\u662f\u91c7\u7528\uff0c\u6216\u6ce8\u518c\u7684\u54ea\u4e00\u79cd\u57fa\u51c6\u3002\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08INVOICE BASIS\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08PAYMENT\u00a0\u00a0OR CASH BASIS\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08HYBRID BASIS\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"font-weight: 400;\"><span style=\"color: #000000;\"><strong>INVOICE BASIS\uff1a<\/strong><\/span><\/h4>\n<p style=\"font-weight: 400;\">INVOICE BASIS\u662f\u5f53\u65e0\u8bba\u5411IRD\u7d22\u56deGST\u6216\u505aGST\u8bb0\u5f55\u65f6\uff0c\u90fd\u4ee5\u6536\u5230\u7684\u8d26\u5355\u65e5\u671f\u4e3a\u6807\u51c6\u3002\u4e3e\u4e2a\u7b80\u5355\u7684\u4f8b\u5b50\uff0c\u4f60\u7684\u516c\u53f8\u5356\u7ed9\u5c0f\u738b\u4e00\u90e8\u7535\u8111\uff0c\u4ef7\u503c\u4e3a$1\uff0c800 (\u542bGST)\uff0c\u4f60\u5728\u4eca\u5e741\u67083\u53f7\u628aTAX INVOICE\u7ed9\u4e86\u5c0f\u738b\uff0c\u4e8e\u662f\u57282\u670820\u53f7\u7684\u65f6\u5019\u6536\u5230\u4e86\u5c0f\u738b\u7684\u4ed8\u6b3e\u3002\u5047\u8bbe\u4f60\u548c\u5c0f\u738b\u7684\u516c\u53f8\u90fd\u662f\u91c7\u7528\u7684INVOICE BASIS\uff0c\u4f60\u5e94\u5f53\u628a$200 GST ($1,800\/9)\u00a0\u8bb0\u5f55\u5728\u542b2008\u5e741\u67083\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u95f4\u6bb5\u7684\u8d26\u76ee\u91cc\uff0c\u800c\u5c0f\u738b\u4e5f\u5e94\u5f53\u5728\u5305\u62ec2008\u5e741\u67083\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u95f4\u6bb5\u91cc\u5411\u7a0e\u52a1\u5c40\u7d22\u8981\u4ed6\u4ed8\u51fa\u7684\u8fd9\u90e8\u5206GST\u3002\u91c7\u7528INVOICE BASIS\u7684\u96c7\u4e3b\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u4f60\u7684\u516c\u53f8\u60ef\u4f8b\u7528\u73b0\u91d1\u7c3f\u6216\u94f6\u884c\u8d26\u5355\u6765\u8bb0\u5f55\u4ea4\u6613\u7684\u8bdd\uff0c\u5728\u8bb0\u5f55\u6240\u6709\u5373\u65f6\u73b0\u91d1\u4ea4\u6613\u7684\u540c\u65f6\uff0c\u4f60\u8fd8\u9700\u8981\u53e6\u5916\u8bb0\u5f55\u4f60\u7684\u5356\u5bb6\u548c\u4e70\u5bb6\u7684\u975e\u73b0\u91d1\u4ea4\u6613\uff0c\u5373\u90a3\u4e9b\u4e3a\u4ed8\u6b3e\u4ea4\u6613\u3002\u56e0\u4e3a\u8fd9\u4e9b\u4ea4\u6613\u4e0d\u4f1a\u5728\u73b0\u91d1\u7c3f\u6216\u94f6\u884c\u8d26\u5355\u91cc\u9762\u4f53\u73b0\u51fa\u6765\u3002\u8fd9\u6837\u505aGST\u5e10\u7684\u65f6\u5019\u624d\u4f1a\u6e05\u6670\u6709\u6761\u7406\uff0c\u4e5f\u4e0d\u7528\u62c5\u5fc3\u7a0e\u52a1\u5c40\u67e5\u8d26\u65f6\u63d0\u4f9b\u4e0d\u51fa\u975e\u73b0\u91d1\u4ea4\u6613\u7684\u8bc1\u636e\u3002\u7b14\u8005\u7ecf\u8fc7\u6bd4\u8f83\u8ba4\u4e3a\uff0c\u91c7\u7528MYOB\u6765\u8bb0\u5f55GST\u4f1a\u6bd4\u8f83\u65b9\u4fbf\u6e05\u695a\uff0c\u53ef\u4ee5\u7701\u6389\u8bb0\u5f55\u53e6\u5916\u975e\u73b0\u91d1\u4ea4\u6613\u7684\u6b65\u9aa4\u3002\u7a0e\u52a1\u5c40\u5e76\u6ca1\u6709\u5bf9\u8fd9\u9879\u57fa\u51c6\u7684\u91c7\u7528\u4eba\u6709\u4efb\u4f55\u6761\u4ef6\u9650\u5236\uff0c\u6240\u4ee5\u57fa\u672c\u4e0a\uff0c\u6240\u6709\u6ce8\u518cGST\u7684\u96c7\u4e3b\uff0c\u4e0d\u8bba\u751f\u610f\u989d\u7684\u5927\u5c0f\u90fd\u53ef\u4ee5\u91c7\u7528\u8fd9\u9879\u57fa\u51c6\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"font-weight: 400;\"><strong>PAYMENT \uff08CASH\uff09 BASIS\uff1a<\/strong><\/h4>\n<p style=\"font-weight: 400;\">\u82e5\u91c7\u7eb3PAYMENT\u00a0\u00a0BASIS\uff0c\u4e0d\u7ba1\u662f\u652f\u4ed8GST\u65b9\u8fd8\u662f\u6536\u53d6GST\u65b9\uff0c\u5f53\u8bb0GST\u5e10\u7684\u65f6\u5019\u90fd\u662f\u4ee5\u5b9e\u9645\u4ed8\u6b3e\u65e5\u671f\u4f5c\u4e3a\u6807\u51c6\u3002\u6211\u4eec\u9002\u5ea6\u6539\u53d8\u4e00\u4e0b\u4e0a\u9762\u8fd9\u4e2a\u4f8b\u5b50\u6765\u89e3\u91ca\uff0c\u4eca\u5e741\u67083\u65e5\u4f60\u7684\u516c\u53f8\u628a\u7535\u8111\u5356\u7ed9\u4e86\u5c0f\u738b\uff0c\u4ef7\u503c\u4e3a$1,800(\u542bGST)\uff0c\u5e76\u4e14\u4f60\u5f53\u5929\u5c31\u628aTAX INVOICE\u7ed9\u4e86\u4ed6\u3002\u7136\u800c\u5c0f\u738b\u6253\u7b97\u5206\u671f\u4ed8\u6b3e\uff0c\u6240\u4ee5\u4ed6\u57282\u670814\u53f7\u4ed8\u4e86$900,\u00a0\u57283\u67085\u53f7\u4ed8\u4e86\u4f59\u4e0b\u7684$900\u3002\u5047\u8bbe\u4f60\u7528\u7684\u662fPAYMENT BASIS\uff0c\u90a3\u4e48\u5728\u8bb0\u5f55GST\u7684\u65f6\u5019\u5e94\u5f53\u628a$100 GST\uff08$900\/9\uff09\u8bb0\u5f55\u5728\u5305\u542b\u4eca\u5e742\u670814\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u95f4\u6bb5\u7684\u8d26\u76ee\u91cc,\u00a0\u53e6\u5916$100GST\u5e94\u5f53\u8bb0\u5f55\u5728\u5305\u62ec\u4eca\u5e743\u67085\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u6bb5\u8d26\u76ee\u91cc.\u800c\u5c0f\u738b\u90a3\u8fb9\u4ecd\u7136\u91c7\u7528INVOICE BASIS\uff0c\u6240\u4ee5\u4ed6\u5e94\u5f53\u5728\u5305\u62ec\u4eca\u5e741\u67083\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u6bb5\u91cc\u5411\u7a0e\u52a1\u5c40\u7d22\u8981\u4ed6\u4ed8\u51fa\u7684\u8fd9\u90e8\u5206GST\u3002\u9700\u8981\u63d0\u9192\u96c7\u4e3b\u7684\u662f\uff0c\u7a0e\u52a1\u5c40\u5bf9PAYMENT BASIS\u7684\u4f7f\u7528\u4eba\u662f\u6709\u6761\u4ef6\u9650\u5236\u7684\uff0c\u5373\u5728\u8fc7\u53bb\u7684\u4efb\u610f12\u4e2a\u6708\u5185\u9500\u552e\u989d\u82e5\u4e0d\u8d85\u8fc71\u53433\u767e\u4e07\uff0c\u6216\u5728\u672a\u6765\u4efb\u610f12\u4e2a\u6708\u5185\u9500\u552e\u989d\u6ca1\u6709\u53ef\u80fd\u8d85\u8fc71\u53433\u767e\u4e07\uff0c\u82e5\u8fd9\u4e24\u6761\u4e2d\u7b26\u5408\u4efb\u610f\u4e00\u6761\uff0c\u5c31\u53ef\u4ee5\u91c7\u7528\u8fd9\u79cd\u57fa\u51c6\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"font-weight: 400;\"><strong>HYBRID BASIS\uff1a<\/strong><\/h4>\n<p style=\"font-weight: 400;\">\u7b2c\u4e09\u79cd\u662f\u6df7\u5408\u57fa\u51c6\uff0c\u987e\u540d\u601d\u4e49\uff0c\u5b83\u662f\u7efc\u5408\u4e86INVOICE BASIS\u548cPAYMENT\u00a0\u00a0BASIS\u7684\u4e00\u79cd\u57fa\u51c6\u3002\u5373\u5728\u8bb0\u5f55GST\u65f6\u91c7\u7528INVOICE BASIS\uff0c\u7d22\u56deGST\u65f6\u91c7\u7528PAYMENT BASIS\u3002\u6211\u4eec\u4f9d\u65e7\u7528\u7b2c\u4e00\u4e2a\u4f8b\u5b50\u6765\u89e3\u91ca\uff0c\u4eca\u5e741\u67083\u65e5\u4f60\u7684\u516c\u53f8\u628a\u7535\u8111\u5356\u7ed9\u4e86\u5c0f\u738b\uff0c\u4ef7\u503c$1,800(\u542bGST)\uff0c\u5e76\u4e14\u4f60\u5f53\u5929\u5c31\u628aTAX INVOICE\u7ed9\u4e86\u5c0f\u738b\u3002\u5c0f\u738b\u8981\u5206\u671f\u4ed8\u6b3e\uff0c\u6240\u4ee5\u4ed6\u57282\u670814\u53f7\u548c3\u67085\u53f7\u5404\u652f\u4ed8\u4e86$900\u7ed9\u4f60\u516c\u53f8\u3002\u5047\u8bbe\u4f60\u548c\u5c0f\u738b\u7684\u516c\u53f8\u73b0\u5728\u90fd\u91c7\u7528HYBRID BASIS\u7684\u8bdd\uff0c\u5e94\u8be5\u5982\u4f55\u8bb0\u5f55GST\u5462\uff1a\u4f60\u7684\u516c\u53f8\u5e94\u5f53\u628aGST$200\uff08$1\uff0c800\/9\uff09\u8bb0\u5f55\u5728\u5305\u62ec\u4eca\u5e741\u67083\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u6bb5\u7684\u8d26\u76ee\u91cc\uff1b\u800c\u5c0f\u738b\u90a3\u8fb9\uff0c\u5e94\u5f53\u5206\u522b\u5728\u5305\u62ec2\u670814\u53f7\u548c3\u67085\u53f7\u5728\u5185\u7684\u62a5\u7a0e\u65f6\u95f4\u6bb5\u91cc\u5411\u7a0e\u52a1\u5c40\u7d22\u8981\u4ed6\u4ed8\u51fa\u7684\u8fd9\u90e8\u5206GST $100\uff08$900\/9\uff09\u3002\u56e0\u4e3aHYBRID BASIS\u5305\u542b\u4e86INVOICE BASIS\uff0c\u6240\u4ee5\u7406\u7531\u548c\u4f7f\u7528INVOICE BASIS\u76f8\u540c\uff0c\u4f60\u9700\u8981\u53e6\u5916\u8bb0\u5f55\u6765\u81ea\u5356\u5bb6\u7684\u672a\u4ed8\u6b3e\u4ea4\u6613\u3002\u4f46\u662f\u65e0\u9700\u8bb0\u5f55\u548c\u4e70\u5bb6\u7684\u4ea4\u6613\uff0c\u56e0\u4e3a\u8fd9\u65f6\u7684GST\u53ef\u4ee5\u5728\u73b0\u91d1\u7c3f\u6216\u94f6\u884c\u8d26\u5355\u91cc\u9762\u4f53\u73b0\u51fa\u6765\u3002\u91c7\u7528MYOB\u8f6f\u4ef6\u6765\u4ee3\u66ff\u73b0\u91d1\u7c3f\u505a\u5e10\u53ef\u4ee5\u5b8c\u5168\u907f\u514d\u8fd9\u4e00\u9879\u7e41\u7410\u7684\u6b65\u9aa4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u4ee5\u4e0b\u8fd9\u5f20\u8868\u683c\u53ef\u4ee5\u6e05\u695a\u5f97\u4e3a\u96c7\u4e3b\u63d0\u4f9b\u5206\u7c7b\u4ece\u800c\u9009\u62e9\u76f8\u5bf9\u5e94\u7684\u57fa\u51c6\uff1a<\/p>\n<table style=\"font-weight: 400;\" width=\"530\">\n<tbody>\n<tr>\n<td width=\"199\"><strong>\u672a\u6765<\/strong><strong>12<\/strong><strong>\u4e2a\u6708\u5185\u51fa\u552e\u5546\u54c1\u989d<\/strong><\/td>\n<td colspan=\"3\" width=\"331\"><strong>\u53ef\u91c7\u7528\u57fa\u51c6<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"199\"><\/td>\n<td width=\"104\"><strong>INVOICE BASIS<\/strong><\/td>\n<td width=\"123\"><strong>PAYMENT\u00a0\u00a0BASIS<\/strong><\/td>\n<td width=\"104\"><strong>HYBRID BASIS<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"199\">\u2264$1.3million<\/td>\n<td width=\"104\">\u221a<\/td>\n<td width=\"123\">\u221a<\/td>\n<td width=\"104\">\u221a<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">&gt;$1.3million<\/td>\n<td width=\"104\">\u221a<\/td>\n<td width=\"123\">\u00d7<\/td>\n<td width=\"104\">\u221a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u4e00\u5b9a\u4f1a\u6709\u4eba\u95ee\uff0c\u8fd9\u4e9b\u4e0d\u540c\u7684\u57fa\u51c6\u4e4b\u95f4\u662f\u5426\u5b58\u5728\u5404\u81ea\u7684\u5229\u5f0a\u5462\uff1f\u7b54\u6848\u662f\u6709\u3002\u5bf9\u4e8eINVOICE BASIS\u6765\u8bf4\uff0c\u5b83\u7684\u597d\u5904\u624d\u4e8e\u4f60\u53ef\u4ee5\u5728\u672a\u4ed8\u8d26\u4e4b\u524d\u5c31\u53ef\u4ee5\u4f9d\u636e\u4f60\u7684\u8d26\u5355\u6765\u7d22\u56deGST\uff0c\u5f0a\u7aef\u5728\u4e8e\u4f60\u4e5f\u9700\u8981\u5728\u6536\u5230\u4ed8\u6b3e\u4e4b\u524d\u5c31\u9700\u8981\u628aGST\u7eb3\u5165\u5e10\u76ee\u3002\u5bf9\u4e8ePAYMENT BASIS\u6765\u8bf4\uff0c\u5b83\u7684\u5229\u5f0a\u662f\u548c\u8d26\u5355\u57fa\u51c6\u76f8\u5bf9\u5e94\u7684\uff0c\u4f18\u52bf\u5728\u4e8e\u5b83\u9002\u7528\u4e8e \u4efb\u4f55\u4f7f\u7528\u73b0\u91d1\u7cfb\u7edf\u7684\u5c0f\u578b\u751f\u610f\uff0c\u5e76\u4e14\u5982\u679c\u4f60\u7ed9\u5ba2\u6237\u63d0\u4f9b\u8f83\u957f\u7684\u4ed8\u6b3e\u65f6\u6bb5\uff0c\u90a3\u4e48\u4f60\u5728\u4f7f\u7528PAYMENT BASIS\u8bb0\u5f55GST\u7684\u65f6\u5019\uff0c\u8fd9\u7b14\u672a\u4ed8\u6b3e\u9879\u4e2d\u6240\u542b\u7684GST\u662f\u4e0d\u7528\u8bb0\u5f55\u5728\u5e10\u7684\u3002\u7136\u800c\u5b83\u7684\u5f0a\u7aef\u5728\u4e8e\uff0c\u4f60\u53ea\u80fd\u4ee5\u6709\u771f\u5b9e\u73b0\u91d1\u652f\u51fa\u7684\u4ea4\u6613\u6765\u7d22\u56deGST\u3002\u4ece\u957f\u8fdc\u7684\u89d2\u5ea6\u6765\u8bf4\uff0c\u4efb\u4f55\u4e00\u79cd\u57fa\u51c6\u7684\u9009\u62e9\u90fd\u4e0d\u4f1a\u5bf9\u516c\u53f8GST\u62a5\u7a0e\u6216\u7d22\u56de\u6709\u5f71\u54cd\u3002\u6240\u4ee5\u5bf9\u57fa\u51c6\u7684\u9009\u62e9\u51fa\u4e8e\u81ea\u5df1\u7684\u559c\u597d\u548c\u65b9\u4fbf\u8003\u8651\uff0c\u82e5\u96c7\u4e3b\u6ce8\u518c\u5b8cGST\u65f6\u6ca1\u6709\u9009\u62e9\u4efb\u4f55\u4e00\u79cd\u57fa\u51c6\uff0c\u90a3\u4e48\u7a0e\u52a1\u5c40\u4f1a\u81ea\u52a8\u4e3a\u4f60\u91c7\u7528\u9ed8\u8ba4\u7684INVOICE BASIS\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u6700\u540e\uff0c\u4f9d\u636e\u7a0e\u52a1\u5c40\u7684\u89c4\u5b9a\uff0c\u5bf9\u751f\u610f\u8425\u4e1a\u989d\u5728$1.3million\u00a0\u4ee5\u4e0b\u7684\u4efb\u4f55\u516c\u53f8\u90fd\u4e0d\u9650\u5236\u91c7\u7528\u54ea\u79cd\u57fa\u51c6\uff0c\u5e76\u4e14\u53ef\u4ee5\u968f\u65f6\u66f4\u6362\uff0c\u65b9\u6cd5\u975e\u5e38\u7b80\u5355\uff0c\u53ea\u8981\u7ed9IRD\u5199\u4fe1\u8bf4\u660e\u9700\u8981\u66f4\u6362\u6210\u54ea\u4e00\u79cd\u57fa\u51c6\u5c31\u53ef\u4ee5\u3002\u5bf9\u4e8e\u4f7f\u7528PAYMENT BASIS\u7684\u96c7\u4e3b\u6765\u8bf4\uff0c\u82e5\u5728\u672a\u676512\u4e2a\u6708\u5185\u7684\u8425\u4e1a\u989d\u4e00\u65e6\u8d85\u8fc7$1.3million\uff0c\u90a3\u4e48\u52a1\u5fc5\u8981\u572821\u5929\u4ee5\u5185\u5199\u4fe1\u7ed9\u79fb\u6c11\u5c40\u7533\u8bf7\u66f4\u6362\u57fa\u51c6\u54e6\u3002<\/p>\n<p style=\"font-weight: 400;\">\n","protected":false},"excerpt":{"rendered":"<p>\u8fd9\u4e00\u671f\u7b14\u8005\u5c06\u5ef6\u7eed\u4e0a\u4e00\u671fGST\u7684\u8bdd\u9898\uff0c\u9488\u5bf9\u6c11\u4f17\u5173\u5fc3\u7684\u95ee\u9898\u505a\u4e00\u4e9b\u8be6\u7ec6\u7684\u4ecb\u7ecd\u3002 &nbsp; \u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f\u503c\u5f97\u6ce8\u610f\u7684\u662f\u81ea\u5df1\u516c\u53f8\u662f\u91c7\u7528\uff0c\u6216\u6ce8\u518c\u7684\u54ea\u4e00\u79cd\u57fa\u51c6\u3002\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08INVOICE BASIS\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08PAYMENT\u00a0\u00a0OR CASH BASIS\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08HYBRID BASIS\uff09\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f\u503c\u5f97\u6ce8\u610f\u7684\u662f\u81ea\u5df1\u516c\u53f8\u662f\u91c7\u7528\uff0c\u6216\u6ce8\u518c\u7684\u54ea\u4e00\u79cd\u57fa\u51c6\u3002\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08INVOICE BASIS\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08PAYMENT\u00a0\u00a0OR CASH BASIS\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08HYBRID BASIS\uff09\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2\" \/>\n<meta property=\"og:site_name\" content=\"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"article:published_time\" content=\"2008-04-15T21:43:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-07-23T00:02:23+00:00\" \/>\n<meta name=\"author\" content=\"Zoe Song\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Zoe Song\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u5206\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"\u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f\u503c\u5f97\u6ce8\u610f\u7684\u662f\u81ea\u5df1\u516c\u53f8\u662f\u91c7\u7528\uff0c\u6216\u6ce8\u518c\u7684\u54ea\u4e00\u79cd\u57fa\u51c6\u3002\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08INVOICE BASIS\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08PAYMENT\u00a0\u00a0OR CASH BASIS\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08HYBRID BASIS\uff09\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2","og_locale":"zh_CN","og_type":"article","og_title":"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","og_description":"\u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f\u503c\u5f97\u6ce8\u610f\u7684\u662f\u81ea\u5df1\u516c\u53f8\u662f\u91c7\u7528\uff0c\u6216\u6ce8\u518c\u7684\u54ea\u4e00\u79cd\u57fa\u51c6\u3002\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08INVOICE BASIS\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08PAYMENT\u00a0\u00a0OR CASH BASIS\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08HYBRID BASIS\uff09\u3002","og_url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2","og_site_name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","article_published_time":"2008-04-15T21:43:28+00:00","article_modified_time":"2021-07-23T00:02:23+00:00","author":"Zoe Song","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Zoe Song","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"1\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2#article","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2"},"author":{"name":"Zoe Song","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/e0f59c31f31c519834154ff5d6ec8b8b"},"headline":"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f","datePublished":"2008-04-15T21:43:28+00:00","dateModified":"2021-07-23T00:02:23+00:00","mainEntityOfPage":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2"},"wordCount":117,"commentCount":0,"publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"articleSection":["\u7a0e\u52a1"],"inLanguage":"zh-CN","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2","url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2","name":"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#website"},"datePublished":"2008-04-15T21:43:28+00:00","dateModified":"2021-07-23T00:02:23+00:00","description":"\u505aGST\u5e76\u4e0d\u7e41\u7410\uff0c\u4f46\u662f\u503c\u5f97\u6ce8\u610f\u7684\u662f\u81ea\u5df1\u516c\u53f8\u662f\u91c7\u7528\uff0c\u6216\u6ce8\u518c\u7684\u54ea\u4e00\u79cd\u57fa\u51c6\u3002\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08INVOICE BASIS\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08PAYMENT\u00a0\u00a0OR CASH BASIS\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08HYBRID BASIS\uff09\u3002","breadcrumb":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun-2#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pas2008.co.nz\/zh-hans"},{"@type":"ListItem","position":2,"name":"\u4f60\u7684\u751f\u610f\u4ee5\u4ec0\u4e48\u57fa\u51c6\u505aGST\uff1f"}]},{"@type":"WebSite","@id":"https:\/\/pas2008.co.nz\/zh-hans#website","url":"https:\/\/pas2008.co.nz\/zh-hans","name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"Accouting Services","publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pas2008.co.nz\/zh-hans?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-CN"},{"@type":"Organization","@id":"https:\/\/pas2008.co.nz\/zh-hans#organization","name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","url":"https:\/\/pas2008.co.nz\/zh-hans","logo":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/logo\/image\/","url":"https:\/\/pas2008.co.nz\/wp-content\/uploads\/2020\/07\/PAS_Logo_3000px_RED1-e1594162466559.png","contentUrl":"https:\/\/pas2008.co.nz\/wp-content\/uploads\/2020\/07\/PAS_Logo_3000px_RED1-e1594162466559.png","width":160,"height":50,"caption":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c"},"image":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/e0f59c31f31c519834154ff5d6ec8b8b","name":"Zoe Song","image":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0e1c732da50a4004f0d54e3f6fc93280?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0e1c732da50a4004f0d54e3f6fc93280?s=96&d=mm&r=g","caption":"Zoe Song"}}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5087"}],"collection":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/comments?post=5087"}],"version-history":[{"count":0,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5087\/revisions"}],"wp:attachment":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/media?parent=5087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/categories?post=5087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/tags?post=5087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}