{"id":5474,"date":"2010-01-22T03:05:55","date_gmt":"2010-01-22T03:05:55","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5474"},"modified":"2021-01-27T03:08:14","modified_gmt":"2021-01-27T03:08:14","slug":"ru-he-dui-gst-jin-xing-diao-zheng-1","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-1","title":{"rendered":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(1)"},"content":{"rendered":"

\u5f88\u591a\u5546\u5bb6\u5c0d\u65bcGST\u662f\u975e\u5e38\u719f\u6089\u548c\u95dc\u6ce8\u7684\uff0c\u00a0\u5c0d\u65bc\u4e00\u4e9b\u57fa\u672c\u6982\u5ff5\u4e5f\u6bd4\u8f03\u6e05\u695a\u3002\u00a0\u6bd4\u5982\uff1a\u7576\u5546\u5bb6\u8ce3\u51fa\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u6642\uff0c\u8981\u6536\u53d6GST\uff1b\u7576\u5546\u5bb6\u8cfc\u9032\u8ca8\u7269\u3001\u652f\u51fa\u8cbb\u7528\u548c\u63a5\u53d7\u670d\u52d9\u6642\uff0c\u8981\u652f\u4ed8GST\uff1b\u00a0\u5728\u898f\u5b9a\u7684GST\u6240\u5c6c\u671f\u9593\uff0c\u7528\u6536\u5230\u7684GST\u6e1b\u53bb\u4ed8\u51fa\u7684GST\u5c31\u662f\u4f60\u5728\u9019\u500bGST\u6240\u5c6c\u671f\u9593\u61c9\u7e73\u7684\u7a05\u6b3e\uff1b\u5982\u679c\u7d50\u679c\u70ba\u8ca0\u6578\uff0c\u90a3\u9ebc\u5c31\u662fIRD\u61c9\u9000\u7d66\u4f60\u7684\u7a05\u6b3e\u3002\u4e8b\u5be6\u4e0a\uff0c\u5728GST\u7684\u6838\u7b97\u4e2d\uff0c\u9084\u6709\u4e00\u9805\u975e\u5e38\u91cd\u8981\u7684\u74b0\u7bc0\uff0c\u5c31\u662f\u8981\u505aGST\u7684Adjustments,\u00a0<\/strong>\u4e5f\u5c31\u662fGST\u7684\u8abf\u6574\u9805\u76ee\u3002\u4eca\u5929\u6211\u5011\u5c31\u4f86\u804a\u4e00\u804a\u76f8\u95dc\u7684\u5167\u5bb9\u3002<\/p>\n

GST\u7684\u8abf\u6574\u9805\u76ee\u90fd\u6709\u54ea\u4e9b\u5462\uff1f\u5728IRD\u7684\u898f\u5b9a\u4e2d\u6211\u5011\u77e5\u9053\u5171\u670916\u9805\u4e4b\u591a\uff0c\u4ed6\u5011\u5206\u5225\u662f\uff1a<\/p>\n

    \n
  1. \u79c1\u4eba\u4f7f\u7528\u4e86\u516c\u53f8\u6240\u5c6c\u7684\u8cc7\u7522\u3001\u5546\u54c1\u00a0\u548c\u670d\u52d9(private use of business assets, goods or services )<\/li>\n
  2. \u79c1\u4eba\u4f7f\u7528\u4e86\u516c\u53f8\u6240\u5c6c\u7684\u6a5f\u52d5\u8eca\u8f1b\uff08private use of business\u00a0\u00a0motor vehicle\uff09<\/li>\n
  3. \u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7684\u7269\u54c1\u6216\u670d\u52d9(business use of private goods or services)<\/li>\n
  4. \u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7684\u6a5f\u52d5\u8eca\u8f1b(business use of private motor vehicle)<\/li>\n
  5. \u50f9\u503c\u5c0f\u65bc$18,000\u7684\u79c1\u4eba\u8cc7\u7522\u7528\u65bc\u516c\u53f8\u696d\u52d9\uff08\u4e00\u6b21\u6027\u8abf\u6574\uff09<\/li>\n
  6. \u50f9\u503c\u5927\u65bc$18,000\u7684\u79c1\u4eba\u8cc7\u7522\u7528\u65bc\u516c\u53f8\u696d\u52d9<\/li>\n
  7. \u6298\u820a<\/li>\n
  8. Home office\u00a0\u7684\u8cbb\u7528<\/li>\n
  9. \u5a1b\u6a02\u62db\u5f85\u8cbb\u7528<\/li>\n
  10. \u516c\u53f8\u505c\u696d\u5f8c\u4ecd\u53ef\u4f7f\u7528\u7684\u8cc7\u7522<\/li>\n
  11. \u8b8a\u66f4\u6703\u8a08\u57fa\u6e96<\/li>\n
  12. \u5546\u54c1\u548c\u670d\u52d9\u7528\u65bc\u8c41\u514dGST\u7684\u4f9b\u61c9<\/li>\n
  13. \u58de\u8cec\u7684\u6e05\u9664<\/li>\n
  14. \u6613\u8ca8\u8cbf\u6613<\/li>\n
  15. \u6d77\u95dc\u6536\u53d6\u6216\u61c9\u6536\u7684GST<\/li>\n
  16. \u61c9\u7e73\u798f\u5229\u7a05\u4e2d\u7684GST<\/li>\n<\/ol>\n

    \u9019\u4e9b\u9805\u76ee\u90fd\u61c9\u8a72\u600e\u9ebc\u8abf\u6574\u5462\uff1f\u5728\u516c\u53f8\u8207\u79c1\u4eba\u7684\u5171\u540c\u82b1\u8cbb\u4e2d\u5982\u4f55\u8a08\u7b97\u51fa\u54ea\u4e9b\u5c6c\u65bc\u516c\u53f8\u8cbb\u7528\uff0c\u54ea\u4e9b\u5c6c\u65bc\u79c1\u4eba\u82b1\u8cbb?\u54ea\u4e9b\u5c6c\u65bc\u61c9\u7e73GST\u7684\u6536\u5165\uff0c\u54ea\u4e9b\u5c6c\u65bc\u514dGST\u7684\u6536\u5165\uff1f\u5728\u6838\u7b97\u7684\u904e\u7a0b\u4e2d\u90fd\u4f7f\u7528\u4ec0\u9ebc\u65b9\u6cd5\u5206\u6524\u5462\uff1f\u63a5\u4e0b\u4f86\u6211\u5011\u5c31\u8a0e\u8ad6\u4e00\u4e0b\u9019\u4e9b\u554f\u984c\u3002<\/p>\n

    \u00fc\u00a0\u00a0\u5206\u6524\u7684\u65b9\u6cd5<\/strong>\uff08Apportionment methods.\uff09-\u5728\u5340\u5206\u516c\u53f8\u8207\u79c1\u4eba\u7684\u82b1\u8cbb\u4e2d\u4f7f\u7528,\u00a0\u6216\u5340\u5225\u6d89\u53caGST\u696d\u52d9\u5206\u8207GST\u8c41\u514d\u7684\u9805\u76ee\u4e2d\u4f7f\u7528\uff0c\u00a0\u4e00\u822c\u67093\u7a2e\u65b9\u5f0f\u9032\u884c\u5206\u6524\uff0c\u5b83\u5011\u5206\u5225\u662f\uff1a<\/p>\n

      \n
    • \u76f4\u63a5\u6b78\u5c6c\u6cd5\uff08Direct\u00a0\u00a0attribution\uff09<\/li>\n
    • \u71df\u696d\u984d\u6cd5\u00a0(Turnover method)<\/li>\n
    • \u7279\u5225\u6cd5(Special method)<\/li>\n<\/ul>\n

      \u00a0<\/strong><\/p>\n

      \u76f4\u63a5\u6b78\u5c6c\u6cd5<\/strong>\uff08Direct\u00a0\u00a0attribution\uff09\u5c31\u6839\u64da\u5be6\u969b\u4f7f\u7528\u7684\u91d1\u984d\u6216\u6578\u64da\u4f86\u5206\u6524\u8cbb\u7528\u3002\u6bd4\u5982Home office\uff0c\u5c31\u53ef\u4ee5\u7528\u8fa6\u516c\u5ba4\u6240\u5360\u7684\u9eb5\u7a4d\/\u6574\u500b\u623f\u5b50\u7684\u9eb5\u7a4d\u6240\u5f97\u51fa\u7684\u767e\u5206\u6bd4\u4f86\u5206\u6524\u76f8\u95dc\u8cbb\u7528\u3002\u5982\u679c\u662f\u6a5f\u52d5\u8eca\u8f1b\u65e2\u7528\u65bc\u5546\u696d\u53c8\u7528\u65bc\u79c1\u4eba\u7528\u9014\uff0c\u90a3\u9ebc\u5c31\u5fc5\u9808\u00a0\u4f7f\u7528\u4e00\u500b\u65e5\u8a8c\u4f86\u5206\u5225\u8a18\u9304\u5546\u696d\u548c\u79c1\u4eba\u7528\u9014\u6240\u4f7f\u7528\u7684\u60c5\u6cc1\uff0c\u65e5\u8a8c\u6700\u5c11\u8981\u4fdd\u63013\u500b\u6708\u7684\u8a18\u9304\uff08a logbook\uff09\uff0c\u5982\u679c\u9019\u500b\u6578\u64da\u6c92\u6709\u9054\u523020%\u5e45\u5ea6\u7684\u8b8a\u5316\uff0c\u90a3\u9ebc\u4ee5\u5f8c3\u5e74\u7684\u6642\u9593\u88cf\u4f60\u90fd\u53ef\u4ee5\u6839\u64da\u9019\u500b\u6bd4\u4f8b\u4f86\u5206\u6524\u9019\u90e8\u6a5f\u52d5\u8eca\u8f1b\u7684\u8cbb\u7528\u3002\u4f46\u7136\u5982\u679c\u8d85\u51fa20%\u7684\u8b8a\u5316\uff0c\u90a3\u9ebc\u4f60\u5fc5\u9808\u91cd\u65b0\u8a18\u93043\u500b\u6708\u7684\u6578\u64da\uff0c\u4e26\u64da\u4ee5\u5206\u6524\u8cbb\u7528\u3002<\/p>\n

      \u71df\u696d\u984d\u6cd5<\/strong>(Turnover method)\u50c5\u50c5\u662f\u7528\u4f86\u6838\u7b97\u514dGST\u696d\u52d9\u7684\u5206\u6524\uff0c\u4e00\u4e9b\u6df7\u5408\u7d93\u71df\u7684\u4f01\u696d\uff0c\u65e2\u6d89\u53caGST\u696d\u52d9\u53c8\u6d89\u53ca\u8c41\u514dGST\u7684\u696d\u52d9\uff0c\u70ba\u4e86\u5340\u5206\u54ea\u4e9b\u5c6c\u65bc\u61c9\u7e73GST\u7684\u6536\u5165\uff0c\u54ea\u4e9b\u5c6c\u65bc\u514dGST\u7684\u6536\u5165\uff0c\u9032\u800c\u5206\u6524\u4e00\u4e9b\u5171\u540c\u767c\u751f\u7684\u8cbb\u7528\uff0c\u4e26\u64da\u4ee5\u6838\u7b97\u61c9\u7e73\u7684GST\u91d1\u984d\uff0c\u5c31\u53ef\u4ee5\u4f7f\u7528\u9019\u7a2e\u65b9\u6cd5\u3002\u4f8b\u5982\u4e00\u4e9b\u5f8b\u5e2b\u884c\u7684\u7684\u4fe1\u6258\u8cec\u6236\u5c6c\u65bc\u514dGST\u7684\u696d\u52d9\uff1b\u00a0\u9084\u6bd4\u5982\u6709\u4e00\u4e9b\u6a5f\u69cb\u65e2\u6d89\u53ca\u7e73\u7d0dGST\u7684\u6703\u8a08\u670d\u52d9\uff0c\u00a0\u53c8\u6709\u4e00\u4e9b\u514dGST\u7684\u91d1\u878d\u670d\u52d9\u696d\u52d9\uff1b<\/p>\n

      \u516c\u5f0f\u5982\u4e0b\uff1a\u5728GST\u7e73\u7a05\u671f\u9593\uff0c\u7528\u5728\u9019\u500b\u671f\u9593\u7684\u4f01\u696d\u7684\u8c41\u514dGST\u7684\u71df\u696d\u984d\/\u00a0\u4f01\u696d\u7684\u5168\u90e8\u71df\u696d\u984d\uff08\u5305\u542bGST\uff09=\u514dGST\u696d\u52d9\u7684\u5206\u6524\u6bd4\u4f8b\u3002<\/strong>\u64da\u6b64\u6bd4\u4f8b\u5206\u6524\u76f8\u95dc\u7684\u6df7\u5408\u8cbb\u7528\u3002<\/p>\n

      \u9700\u8981\u6ce8\u610f\u7684\u662f\u5728\u8a08\u7b97\u8c41\u514d\u71df\u696d\u984d\u6642\u5c0d\u5229\u606f<\/strong>\u7684\u8655\u7406\uff0c\u5982\u679c\u6709\u6536\u5230\u5229\u606f\uff0c\u540c\u6642\u53c8\u652f\u4ed8\u5229\u606f\u6642\uff0c\u53ef\u4ee5\u7528\u5229\u606f\u6de8\u984d\u4f86\u6838\u7b97\u8c41\u514dGST\u7684\u71df\u696d\u984d\u3002\u4ee5\u5f8b\u5e2b\u7684\u4fe1\u6258\u8cec\u6236\u70ba\u4f8b\uff0c\u5982\u679c\u6536\u5230\u7684\u5229\u606f\u70ba\uff1a$10,000,\u00a0\u652f\u4ed8\u7684\u5229\u606f\u70ba\uff1a$8,000,\u00a0\u6de8\u984d\uff1a\u00a0$10,000-$8,000=$2,000.\u00a0\u90a3\u9ebc\u9019$2,000\u7684\u6de8\u984d\u5c31\u53ef\u4ee5\u76f4\u63a5\u8a08\u5165\u8c41\u514dGST\u7684\u71df\u696d\u984d\u4e2d\uff0c\u00a0\u4e26\u64da\u6b64\u6bd4\u4f8b\u5206\u6524\u8fa6\u516c\u8cbb\u7528\u3002<\/p>\n

      \u7279\u5225\u6cd5<\/strong>(Special method)\u662f\u5728\u4ee5\u4e0a2\u7a2e\u65b9\u6cd5\u90fd\u4e0d\u9069\u7528\u7684\u7279\u6b8a\u60c5\u6cc1\u4e0b\uff0c\u4ee5\u66f8\u9eb5\u5f62\u5f0f\u88abIRD\u6bd4\u6e96\u5f8c\u624d\u80fd\u4f7f\u7528\u7684\u65b9\u6cd5\u3002<\/p>\n

       <\/p>\n

      \u00fc\u00a0\u00a0\u6298\u820a\u7387\u7684\u65b9\u6cd5\u00a0<\/strong>\uff08Depreciation\uff09<\/p>\n

      \u4f7f\u7528\u9019\u7a2e\u65b9\u6cd5\u7684\u95dc\u9375\u662f\u8981\u627e\u5230\u6b63\u78ba\u7684\u6298\u820a\u7387\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\u5c0d\u65bc\u505aGST\u7684\u6298\u820a\u7387\u7684\u9078\u64c7\u6709\u8457\u7279\u6b8a\u7684\u898f\u5b9a\uff0c\u4e5f\u5c31\u662f\u8aaa\u548c\u5c0d\u65bc\u505aIncome tax\u6240\u9078\u7684\u6298\u820a\u7387\u662f\u4e0d\u540c\u7684\uff0c\u00a0\u8cc7\u7522\u7684\u8cfc\u8cb7\u65e5\u671f\u6216\u4f7f\u7528\u65e5\u90fd\u8207GST\u7684\u8abf\u6574\u7121\u95dc\u3002\uff08income purpose\u7684\u53c3\u898bIR260\uff0c\u00a0rate\u00a0\u53c3\u898b\u00a0IR265\uff09<\/p>\n

      \u5728\u5927\u591a\u6578\u60c5\u6cc1\u4e0b\uff0cGST\u00a0\u8abf\u6574\u4e2d\u9805\u76ee\u4e2d\u7528\u5230\u7684\u6298\u820a\u7387\u90fd\u662f\u76f4\u7dda\u6cd5\uff08Straight\u00a0\u00a0line depreciate rate\uff09,\u00a0\u67092\u7a2e\u53ef\u4f9b\u9078\u64c7\uff1a1\uff09\u5728IR265\u7684\u5c0f\u518a\u5b50\u4e2d\u67e5\u627e\u76f4\u7dda\u6cd5\u6298\u820a\u7387\uff1b\u00a02\uff09\u6216\u7528DV\uff08Diminishing value\uff09\u7684\u6298\u820a\u7387\u4e58\u4ee52\/3.<\/p>\n

      \u4f8b\u5982\uff1a<\/p>\n\n\n\n\n\n
      \u9805\u76ee<\/td>\n\u6298\u820a\u65b9\u6cd5<\/td>\nGST\u00a0\u7684\u8abf\u6574\u4e2d\u4e00\u822c\u4f7f\u7528\u7c21\u5316\u7684Straight line\u6298\u820a\u7387<\/td>\n<\/tr>\n
      \u4e00\u822c\u7684DV\u6298\u820a\u7387<\/td>\n\u53ef\u8a08\u7b97\u5f97\u5230\u7684\u6298\u820a\u7387<\/td>\nStraight line<\/p>\n

      \uff08\u76f4\u63a5\u5f9eIR265\u4e2d\u67e5\u5230\uff09<\/td>\n<\/tr>\n

      \u6a5f\u52d5\u8eca\u8f1b<\/p>\n

      Motor vehicles<\/td>\n

      		30%<\/td>\n=30%\u00d72\/3=20%<\/td>\n21%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      \u53ef\u4ee5\u770b\u51fa2\u7a2e\u65b9\u6cd5\u7684\u7d50\u679c\u6c92\u6709\u5f88\u5927\u7684\u5dee\u5225\u3002<\/p>\n

       <\/p>\n

      \u00fc\u00a0\u00a0\u79c1\u4eba\u4f7f\u7528\u4e86\u516c\u53f8\u6240\u5c6c\u7684\u5546\u54c1\u00a0<\/strong>\u548c\u670d\u52d9<\/strong><\/p>\n

      \u9019\u7a2e\u60c5\u6cc1\u4e0bGST\u7684\u6ce8\u518a\u4eba\u5fc5\u9808\u628a\u79c1\u4eba\u4f7f\u7528\u7684\u5546\u54c1\u6216\u670d\u52d9\u8996\u70ba\u5be6\u73fe\u92b7\u552e\u6216\u6536\u5165\uff0c\u00a0\u56e0\u6b64\u76f8\u61c9\u7684GST\u91d1\u984d\u505a\u70ba\u8abf\u589e\u9805\u76ee\u4e26\u8a08\u5165GST Return\u5831\u8868\u7684box 9<\/p>\n

      \u9700\u8981\u6ce8\u610f\u7684\u662f\u5982\u679c\u79c1\u4eba\u4f7f\u7528\u4e86\u516c\u53f8\u6240\u5c6c\u7684\u5546\u54c1\u00a0\u548c\u670d\u52d9\uff0c\u800c\u516c\u53f8\uff08Company\uff09\u548c\u96c7\u4e3b\uff08Employer\uff09\u6ce8\u518a\u4e86FBT\uff0c\u00a0\u9019\u90e8\u5206\u5546\u54c1\u548c\u670d\u52d9\u53c8\u5c6c\u65bcFBT\u7684\u5f81\u7a05\u7bc4\u570d\uff0c\u90a3\u9ebc\u5c31\u4e0d\u7528\u505aGST\u9805\u76ee\u7684\u8abf\u6574\u3002\u9019\u662f\u56e0\u70ba\u5728\u505aFBT\u7533\u5831\u6642\u5df2\u7d93\u5c0d\u500b\u4eba\u6216\u96c7\u4e3b\u6536\u5230\u516c\u53f8\u7684\u5229\u76ca\u800c\u505a\u51fa\u4e86\u7a05\u52d9\u8abf\u6574\u548c\u5f81\u6536\uff0c\u5176\u4e2d\u5df2\u7d93\u5305\u62ec\u4e86\u5c0dGST\u7684\u8abf\u6574\uff0c\u56e0\u6b64\u5728\u505aGST\u7533\u5831\u6642\u5c31\u4e0d\u7528\u518d\u5c0dFBT\u4e2d\u6d89\u53ca\u7684GST\u7684\u9805\u76ee\u505a\u8abf\u6574\u4e86\uff0c\u5426\u5247\u56e0\u540c\u4e00\u4e8b\u9805\u505a2\u6b21\u8abf\u6574\u662f\u4e0d\u5fc5\u8981\u7684\u3002<\/p>\n

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        \n
      • \u4e00\u6b21\u6027\u8abf\u6574\uff08<\/strong>One-off adjustment<\/strong>\uff09<\/strong><\/li>\n
      • \u6309\u671f\u8abf\u6574\uff08<\/strong>Period-by-period adjustment<\/strong>\uff09<\/strong><\/li>\n
      • \u5e74\u5ea6\u8abf\u6574\u00a0\u00a0(Annual adjustments)<\/strong><\/li>\n<\/ul>\n

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         <\/p>\n

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