{"id":5346,"date":"2017-10-09T02:18:34","date_gmt":"2017-10-09T02:18:34","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5346"},"modified":"2021-01-27T02:18:51","modified_gmt":"2021-01-27T02:18:51","slug":"ling-gst-shui-lv-jian-dan-jie-shao","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-shui-lv-jian-dan-jie-shao","title":{"rendered":"\u96f6GST\u7a0e\u7387\u7b80\u5355\u4ecb\u7ecd"},"content":{"rendered":"<p style=\"font-weight: 400;\">Zero-rated supplies (\u96f6GST\u7a0e\u7387\u4f9b\u5e94)<\/p>\n<p style=\"font-weight: 400;\">\u5f88\u591a\u4eba\u5bf9\u4e8e\u96f6GST\u7a0e\u7387\u4e0d\u662f\u592a\u4e86\u89e3\uff0c\u54ea\u4e9b\u884c\u4e1a\uff0c\u54ea\u4e9b\u670d\u52a1\u5c5e\u4e8e\u96f6GST\u7a0e\u7387\u5462\uff1f\u884c\u4e1a\u6240\u8986\u76d6\u7684\u8303\u56f4\u6bd4\u8f83\u5e7f\uff0c\u4ee5\u540e\u6211\u4eec\u4f1a\u4e00\u4e00\u8bf4\u660e\u89e3\u91ca\u3002\u8fd9\u5468\u5148\u4ecb\u7ecd\u4e00\u4e9b\u670d\u52a1\u884c\u4e1a\u5c5e\u4e8e\u96f6GST\u7a0e\u7387\u7684\u60c5\u51b5\u3002<\/p>\n<p style=\"font-weight: 400;\">\u4e00\u4e9b\u7279\u5b9a\u7684\u51fa\u53e3\u670d\u52a1\u662f\u5c5e\u4e8e\u96f6\u7a0e\u7387\u7684:<\/p>\n<ul>\n<li style=\"font-weight: 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400;\">\u670d\u52a1\u7684\u8fdb\u884c\u5728\u4e00\u4e2a\u7ed9\u4f4f\u5728\u65b0\u897f\u5170\u4ee5\u5916\u7684\u975e\u5c45\u6c11\u7684\u5408\u540c\u4e0b,\u4f46\u662f\u63d0\u4f9b\u7ed9\u4e00\u4e2a\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u7684\u7b2c\u4e09\u65b9\u4e00\u4e2a,\u662f\u4e0d\u5c5e\u4e8e\u96f6\u7a0e\u7387\u7684.\u00a0\u6bd4\u5982\u8bf4\u4e00\u5bf9\u65b0\u52a0\u5761\u7684\u7236\u6bcd\u60f3\u8981\u4ed6\u7684\u5c0f\u5b69\u5728\u65b0\u897f\u5170\u63a5\u53d7\u4e00\u5e74\u7684\u6559\u80b2.\u8fd9\u5bf9\u7236\u6bcd\u548c\u4e00\u4e2a\u65b0\u897f\u5170\u7684\u5b66\u6821\u7b7e\u4e86\u5408\u540c\u6765\u63d0\u4f9b\u8fd9\u4e2a\u5b66\u8d39.\u00a0\u8fd9\u4e2a\u5b66\u8d39\u7684\u63d0\u4f9b\u662f\u5728\u65b0\u897f\u5170\u5b66\u6821\u548c\u65b0\u52a0\u5761\u7236\u6bcd\u4e4b\u95f4\u7684\u5408\u540c\u4e2d\u7684\u5fc5\u987b\u5305\u62ec15%\u7684GST.\u8fd9\u662f\u56e0\u4e3a\u5c0f\u5b69\u5c06\u5728\u65b0\u897f\u5170\u63a5\u53d7\u8fd9\u4e2a\u5b66\u8d39.<\/li>\n<\/ul>\n<p style=\"font-weight: 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