{"id":5487,"date":"2010-01-22T03:08:53","date_gmt":"2010-01-22T03:08:53","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5487"},"modified":"2021-01-27T03:11:18","modified_gmt":"2021-01-27T03:11:18","slug":"ru-he-dui-gst-jin-xing-diao-zheng-2","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-2","title":{"rendered":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(2)"},"content":{"rendered":"<p>\u672c\u671f\u7684\u6587\u7ae0\u6211\u5011\u7e7c\u7e8c\u63a2\u8a0e\u4e0a\u671f\u6587\u7ae0\u6709\u95dcGST\u00a0\u8abf\u6574\u7684\u4e8b\u9805\uff0c\u63a5\u4e0b\u4f86\u6211\u5011\u4ecb\u7d39\u4e00\u4e0bGST\u00a0\u8abf\u6574\u7684\u9650\u671f\u898f\u5b9a\u3002<\/p>\n<p><strong>\u9996\u5148\u5fc5\u9808\u4e86\u89e3\u505aGST<\/strong><strong>\u8abf\u6574\u7684\u671f\u9650\u898f\u5b9a\uff0c\u5171\u67093<\/strong><strong>\u7a2e\u9078\u64c7<\/strong><\/p>\n<ul>\n<li>\u4e00\u6b21\u6027\u8abf\u6574<strong>\uff08<\/strong><strong>One-off adjustment<\/strong><strong>\uff09<\/strong><\/li>\n<li>\u6309\u671f\u8abf\u6574<strong>\uff08<\/strong><strong>Period-by-period adjustment<\/strong><strong>\uff09<\/strong><\/li>\n<li>\u5e74\u5ea6\u8abf\u6574\u00a0\u00a0<strong>(Annual adjustments)<\/strong><\/li>\n<\/ul>\n<p><strong>Option1.<\/strong><strong>\u4e00\u6b21\u6027\u8abf\u6574\uff08<\/strong><strong>One-off adjustment<\/strong><strong>\uff09<\/strong><\/p>\n<p>\u9019\u7a2e\u8abf\u6574\u4e00\u822c\u767c\u751f\u5728\u7576\u516c\u53f8\u53d6\u5f97\u8cc7\u7522\uff0c\u4e26\u5c07\u7528\u65bc\u79c1\u4eba\u7528\u9014\u6642\uff0c\u6216\u8005\u6539\u8b8a\u516c\u53f8\u7684\u8cc7\u7522\u7528\u65bc\u79c1\u4eba\u4f7f\u7528\u6642\u3002\u9019\u6642\u516c\u53f8\u5c31\u53ef\u4ee5\u5728\u53d6\u5f97\u8cc7\u7522\u6216\u6539\u8b8a\u7528\u9014\u6642\u7684\u9019\u500b\u6642\u9593\u505a\u4e00\u6b21\u6027\u7684GST\u8abf\u6574\u3002\u4e5f\u5c31\u662f\u8aaa\u9019\u985e\u4e8b\u9805\u4f60\u4e0d\u9700\u505a\u6309\u671f\u8abf\u6574\u6216\u5e74\u5ea6\u8abf\u6574\u3002<\/p>\n<p>\u95dc\u9375\u9ede\uff1a<\/p>\n<ol>\n<li>\u505aGST\u8abf\u6574\u7684\u539f\u7406\uff1a\u5f9e\u751f\u610f\u4f7f\u7528\u8b8a\u6210\u79c1\u4eba\u4f7f\u7528\uff0c\u6216\u516c\u53f8\u5728\u53d6\u5f97\u8cc7\u7522\u6642\u5c31\u6253\u7b97\u7d66\u79c1\u4eba\u4f7f\u7528<\/li>\n<li>\u671f\u9593\uff1a\u5728\u53d6\u5f97\u8cc7\u7522\u6216\u6539\u8b8a\u7528\u9014\u6642\u6309\u6240\u5c6c\u7684GST\u7533\u5831\u671f<\/li>\n<li>\u5167\u5bb9\uff1a\u8cc7\u7522\uff08\u7121\u8ad6\u516c\u53f8\u6301\u6709\u8cc7\u7522\u7684\u9577\u4e45\uff09\u3001\u5546\u54c1\u548c\u670d\u52d9<\/li>\n<li>\u9069\u7528\u7bc4\u570d\uff1a\u4e00\u500b\u5c11\u65bc18\uff0c000\u7684\u8cc7\u7522\u5728\u500b\u4eba\u79c1\u7528\u8207\u751f\u610f\u516c\u7528\u4e4b\u9593\u6709\u6240\u8f49\u63db\u3002<\/li>\n<li>\u6ce8\u610f\u4e8b\u9805\uff1a\u7576\u7372\u53d6\u7684\u5546\u54c1\u548c\u670d\u52d9\u662f\u70ba\u4e86\u66ff\u4ee3\u73fe\u6709\u7684\u8cc7\u7522\u6642\uff0c\u53ef\u4ee5\u9078\u64c7\u4e00\u6b21\u6027\u8abf\u6574\uff0c\u8abf\u6574\u7684\u6bd4\u4f8b\u4e5f\u53ef\u6bd4\u7167\u539f\u5148\u7684\u6bd4\u4f8b\uff0c\u4f46\u662f\u5982\u679c\u6539\u8b8a\u7684\u5e45\u5ea6\u8d85\u904e25%\uff0c\u90a3\u9ebc\u8abf\u6574\u7684GST\u6bd4\u4f8b\u5c31\u9700\u8981\u91cd\u65b0\u78ba\u5b9a\u8abf\u6574\u6bd4\u4f8b\uff08\u662f\u6307\u79c1\u7528\u548c\u516c\u7528\u7684\u6bd4\u4f8b\uff0c\u4e26\u64da\u6b64\u505aGST\u7684\u8abf\u6574\uff09\u3002\u5982\u679c\u4ee5\u524d\u6c92\u6709\u985e\u4f3c\u7684\u6bd4\u4f8b\uff0c\u90a3\u9ebc\u53ef\u4ee5\u5148\u4f30\u8a08\u4e00\u4e0b\u53ef\u80fd\u7684\u6bd4\u4f8b\uff0c\u572812\u500b\u6708\u5f8c\u53ef\u518d\u505a\u8abf\u6574\u3002\u516c\u5f0f\uff1a\uff08\u8cfc\u8cb7\u50f9\u00d7\u4f30\u8a08\u7684\u79c1\u4eba\u4f7f\u7528\u6bd4\u4f8b\uff09\/9<\/li>\n<li>\u8209\u4f8b\uff1a<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td width=\"451\">&nbsp;<\/p>\n<p>1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u674e\u5148\u751f\u8cfc\u8cb7\u4e86\u4e00\u500b\u8a08\u7b97\u6a5f\u4fc2\u7d71\uff0c\u82b1\u4e86$4,500(\u542bGST)\uff0c\u4ed6\u53ef\u4ee5\u8b49\u660e\u4ed6\u670390%\u7528\u65bc\u751f\u610f\uff0c10%\u7528\u65bc\u79c1\u4eba\u3002<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"451\">\u5728\u586b\u5bebGST\u7533\u5831\u8868\u6642\u4ed6\u53ef\u4ee5\u6309\u4ee5\u4e0b\u6b65\u9a5f\u505a\u4e00\u6b21\u6027\u8abf\u6574<\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\u4e00\u6b65:\u00a0\u628a$4,500\u6b78\u5165GST\u7533\u5831\u8868\u7684\u00a0<strong>Box11<\/strong><\/p>\n<p>\u7b2c\u4e8c\u6b65\uff1a<strong>Box11<\/strong>\/9\uff0c\u00a0$4,500\/9=$500\u00a0\u586b\u5165<strong>Box12<\/strong><\/p>\n<p>\u7b2c\u4e09\u6b65\uff1a\u8a08\u7b97\u51fa\u79c1\u4eba\u4f7f\u7528\u7684\u50f9\u503c\uff0c\u00a0$4,500*10%=$450<\/p>\n<p>\u7b2c\u56db\u6b65\uff1a\u8a08\u7b97\u6240\u5305\u542b\u7684GST\uff0c$450\/9=$50,\u00a0\u586b\u5165IR327\u7684one-off adjustment\u00a0\u6b04\u5167<\/p>\n<p>\u7b2c\u4e94\u6b65\uff1a\u628aIR327\u00a0\u7684Box 9\u00a0\u7684\u91d1\u984d\u586b\u5165GST return\u00a0\u8868\u7684<strong>Box9<\/strong>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f9e\u9019\u500b\u6b65\u9a5f\u4e2d\uff0c\u6211\u5011\u53ef\u4ee5\u770b\u5230\uff0c\u5728\u8cfc\u8cb7\u5546\u54c1\u548c\u670d\u52d9\u6642\uff0c\u5176\u4e2d\u6240\u5305\u542b\u7684GST\u88ab\u5168\u984d\u8a08\u5165\u53ef\u4ee5Claim back\u7684\u6b04\u76ee\u88cf<strong>Box11<\/strong>\uff1b\u4e4b\u5f8c\uff0c\u79c1\u4eba\u4f7f\u7528\u7684\u90e8\u5206\u4e2d\u5305\u542b\u7684GST\u88ab\u4f5c\u70baGST to pay\u00a0\u7684\u589e\u52a0\u91d1\u984d\u3002\u901a\u904e\u9019\u500b\u904e\u7a0b\uff0c\u00a0GST\u7684\u4e00\u6b21\u6027\u8abf\u6574\u5c31\u5b8c\u6210\u4e86\u3002<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"451\">2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u7e7c\u7e8c\u4e0a\u500b\u4f8b\u5b50\uff0c\u674e\u5148\u751f\u5728\u63a5\u4e0b\u4f86\u7684\u7d0d\u7a05\u7533\u5831\u671f\u5be6\u969b\u4f7f\u7528\u6bd4\u4f8b\u70ba\uff0c\u00a0\u751f\u610f70%\uff0c\u00a0\u79c1\u4eba30%\uff0c\u5f88\u660e\u986f\u9019\u500b\u6bd4\u4f8b\u6bd4\u4ed6\u4ee5\u524d\u7684\u4f30\u8a08\u591a\u51fa20%\u00a0\uff0830%-10%\uff09\uff0c\u56e0\u6b64\u9019\u591a\u51fa\u768420%\u5c31\u9700\u8981\u518d\u505a\u4e00\u500b\u4e00\u6b21\u6027\u8abf\u6574\u3002\u6b65\u9a5f\u5982\u4e0b\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\u4e00\u6b65\uff1a\u8a08\u7b97\u51fa\u79c1\u4eba\u4f7f\u7528\u7684\u50f9\u503c\uff0c\u00a0$4,500*20%=$900<\/p>\n<p>\u7b2c\u4e8c\u6b65\uff1a\u8a08\u7b97\u6240\u5305\u542b\u7684GST\uff0c$900\/9=$100,\u00a0\u586b\u5165IR327\u7684one-off adjustment\u00a0\u6b04\u5167<\/p>\n<p>\u7b2c\u4e09\u6b65\uff1a\u628aIR327\u00a0\u7684Box 9\u00a0\u7684\u91d1\u984d\u586b\u5165GST return\u00a0\u8868\u7684<strong>Box9<\/strong>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Option2.<\/strong><strong>\u6309\u671f\u8abf\u6574\uff08<\/strong><strong>Period-by-period adjustment<\/strong><strong>\uff09<\/strong><\/p>\n<p>\u6309\u671f\u8abf\u6574\u7684\u65b9\u6cd5\u662f\u5728\u6838\u7b97GST\u7d0d\u7a05\u7684\u4e00\u6bb5\u671f\u9593\u88cf\uff0c\u5546\u54c1\u8207\u670d\u52d9\u7528\u65bc\u79c1\u4eba\u7528\u9014\u6642\u6240\u767c\u751f\u7684GST\u8abf\u6574\u4e8b\u9805\u3002\u4e3b\u8981\u5167\u5bb9\u5305\u542b2\u5927\u985e\uff08\u4e00\uff09\u662f\u6536\u5165\u6216\u8cbb\u7528\u7684\u4e8b\u9805\u00a0(Revenue or expense items)\u00a0\uff08\u4e8c\uff09\u8cc7\u672c\u00a0\u6216\u8cc7\u7522\u985e\u7684\u9805\u76ee\u00a0\uff08Capital or asset items\uff09<\/p>\n<p>\u95dc\u9375\u9ede\uff1a<\/p>\n<ol>\n<li>\u505aGST\u8abf\u6574\u7684\u539f\u7406\uff1a\u7b2c\u4e00\u985e\u662f\u56e0\u70ba\u9019\u4e9b\u9805\u76ee\u662f<strong>\u6301\u7e8c\u767c\u751f\u7684<\/strong>\u61c9\u7a05\u4e8b\u9805\uff0c\u6240\u4ee5\u9700\u8981\u6309\u671f\u505a\u8abf\u6574\u3002\u7b2c\u4e8c\u985e\u662f\u56e0\u70ba\u8cc7\u7522\u548c\u8cc7\u672c\u985e\u9805\u76ee\u662f\u7528\u4f86\u7dad\u6301\u751f\u610f\u7684\u904b\u505a\u4e26\u4e14<strong>\u4f7f\u7528\u7684\u671f\u9650\u8f03\u9577<\/strong>\uff0c\u56e0\u6b64\u5fc5\u9808\u6309\u671f\u505aGST\u8abf\u6574\u3002<\/li>\n<li>\u4e3b\u8981\u5167\u5bb9\u5305\u542b2\u5927\u985e\uff1a<\/li>\n<\/ol>\n<p>\uff08\u4e00\uff09\u00a0\u00a0\u662f\u6536\u5165\u6216\u8cbb\u7528\u7684\u4e8b\u9805\u00a0(Revenue or expense items)\uff0c\u00a0\u6bd4\u5982\u539f\u6750\u6599\u3001\u96fb\u8cbb\u3001\u4fdd\u96aa\u8cbb\u3001\u96fb\u8a71\u8cbb\u548c\u6c7d\u8eca\u904b\u71df\u8cbb\u7528\u7b49\u3002<\/p>\n<p>\u8209\u4f8b\uff1a\u00a0\u6536\u5165\u6216\u8cbb\u7528\u4e8b\u9805\u00a0\u7684\u8abf\u6574(Revenue or expense items)\uff0c<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"463\">\u6797\u5973\u58eb\u662f\u4e00\u4f4d\u5ba4\u5167\u8a2d\u8a08\u5e2b\uff0c\u5979\u7684\u751f\u610f\u7684GST\u7533\u5831\u671f\u662f6\u500b\u6708\u3002\u00a0\u5979\u56e0\u751f\u610f\u8cfc\u8cb7\u4e8620\u5347\u7684\u6cb9\u6f06\uff0c\u5171\u82b1\u8cbb\u4e86$160,\u00a0\u800c\u4e14\u4eab\u53d7\u4e86$20\u7684\u6253\u6298\u3002\u4f46\u5979\u4f7f\u7528\u4e864\u00a0\u5347\u7528\u65bc\u5bb6\u7528\u3002<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">\u8a08\u7b97\u51fa\u79c1\u4eba\u4f7f\u7528\u7684\u767e\u5206\u6bd4<\/td>\n<td width=\"266\">4\/20=20%<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">\u5982\u679c\u542bGST\u7684\u82b1\u8cbb\u4f4e\u65bc\u5e02\u5834\u50f9\uff0c\u5247\u4f7f\u7528\u8f03\u4f4e\u7684\u50f9\u503c\uff0c\u7a31\u4f5c\u00a0L.<\/td>\n<td width=\"266\">\u5be6\u969b\u82b1\u8cbb\uff1a\u00a0$160<\/p>\n<p>\u5e02\u5834\u50f9\u503c\uff1a$180<\/p>\n<p>L\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$160<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">\u8a08\u7b97\u51fa\u79c1\u4eba\u4f7f\u7528\u7684\u50f9\u503c<\/td>\n<td width=\"266\">$160*20%=$32<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">\u8a08\u7b97\u51faGST\u8abf\u6574\u6578\uff1a\u7528\u7b2c\u4e09\u6b65\u7684\u6578\u984d\u9664\u4ee59\uff0c\u628a\u9019\u500b\u6578\u5b57\u586b\u5165IR 372\u7684\u201cPrivate use of business goods and services for annual or period-by period adjustment\u201d\u6b04\u76ee\u88cf\uff0c\u4e26\u628a\u5408\u8a08\u6578\u8f49\u5165GST Return\u8868\u7684Box 9<\/td>\n<td width=\"266\">$32\/9=$3.55<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\uff08\u4e8c\uff09\u8cc7\u672c\u00a0\u6216\u8cc7\u7522\u7684\u4e8b\u9805\uff08Capital or asset items\uff09\uff0c\u6bd4\u5982\u6a5f\u52d5\u8eca\u3001\u6a5f\u5668\u8a2d\u5099\u548c\u8a08\u7b97\u6a5f\u7b49\u3002<\/p>\n<p>\u8209\u4f8b\uff1a\u00a0\u4e8b\u9805\u00a0\uff08Capital or asset items\uff09&#8212;\u81ea\u96c7\u4f01\u696d\u7684\u4f8b\u5b50\uff08<strong>sole traders<\/strong>\uff09<\/p>\n<table width=\"604\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"604\">&nbsp;<\/p>\n<p>\u90dd\u5148\u751f\u7684\u751f\u610f\u7684GST\u7533\u5831\u671f\u662f2\u500b\u6708\u3002\u00a0\u4ed6\u7528\u751f\u610f\u4e0a\u7684\u5ba3\u50b3\u5927\u7bf7\u8eca(promotional caravan)\u505a\u4e86\u4e00\u500b\u6708\u7684\u5bb6\u5ead\u65c5\u904a,\u00a0\u4ed6\u8cfc\u8eca\u7684\u82b1\u8cbb\u662f$28,000,\u4f46\u5e02\u5834\u50f9\u662f$20,000.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e00\u6b65\uff1a<\/td>\n<td width=\"208\">\u8a08\u7b97\u51fa\u79c1\u4eba\u4f7f\u7528\u7684\u767e\u5206\u6bd4<\/td>\n<td width=\"314\">1\u500b\u6708\u7684\u79c1\u4eba\u7528\u9014\u4f7f\u7528\u671f\/2\u500b\u6708\u7684GST\u7533\u5831\u671f=50%<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e8c\u6b65\uff1a<\/td>\n<td width=\"208\">\u6bd4\u8f03\u50f9\u503c<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f7f\u7528<strong>\u6700\u4f4e\u7684\u50f9\u503c<\/strong>\uff0c\u7a31\u4f5c\u00a0L.<\/td>\n<td width=\"314\">\u5be6\u969b\u82b1\u8cbb\uff1a\u00a0$28\uff0c000<\/p>\n<p>\u5e02\u5834\u50f9\u503c\uff1a$20\uff0c000<\/p>\n<p>L\u00a0\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$20\uff0c000<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e09\u6b65\uff1a<\/td>\n<td width=\"208\">\u78ba\u5b9a\u5c0d\u61c9\u7684\u6298\u820a\u7387\uff0c\u7a31\u4f5c\u00a0S\u3002<\/td>\n<td width=\"314\">\u5927\u7bf7\u8eca\uff08caravan\uff09\u7684\u76f4\u7dda\u6cd5\u6298\u820a\u7387\u70ba10.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u56db\u6b65\uff1a<\/td>\n<td width=\"208\">\u6839\u64da\u7b2c\u4e00\u6b65\u7b97\u51fa\u7684\u6bd4\u4f8b\u8a08\u7b97\u51fa\u79c1\u4eba\u7528\u9014\u7684\u50f9\u503c\uff0c\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p>\uff08L\u00d7S\uff09\/N\u00d7\u7b2c\u4e00\u6b65\u4e2d\u7b97\u51fa\u7684%<\/p>\n<p>N\u662f\u6307\u6bcf\u5e74\u7684\u7d0d\u7a05\u6b21\u6578\uff0c\u6bd4\u500b\u90dd\u5148\u751f\u7684\u4f8b\u5b50\uff0c\u6bcf2\u500b\u6708\u4ea4\u4e00\u6b21GST\uff0c12\/2=6\u6b21\uff0cN=6<\/p>\n<p>&nbsp;<\/td>\n<td width=\"314\">($20,000*10.5%)\/6*50%=$175<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e94\u6b65\uff1a<\/td>\n<td width=\"208\">\u8a08\u7b97\u51faGST\u8abf\u6574\u6578\uff1a\u7528\u7b2c\u4e09\u6b65\u7684\u6578\u984d\u9664\u4ee59\uff0c\u628a\u9019\u500b\u6578\u5b57\u586b\u5165IR 372\u7684\u201cPrivate use of business goods and services for annual or period-by period adjustment\u201d\u6b04\u76ee\u88cf\uff0c\u4e26\u628a\u5408\u8a08\u6578\u8f49\u5165GST Return\u8868\u7684Box 9<\/td>\n<td width=\"314\">$175\/9=$19.44<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>3.\u6ce8\u610f\u4e8b\u9805\uff1a\u5c0d\u65bc\u8cc7\u672c\u00a0\u6216\u8cc7\u7522\u7684GST\u00a0\u8abf\u6574\u6cd5\u65b9\u6cd5\u7684\u4f7f\u7528\uff0c\u8981\u6839\u64da\u751f\u610f\u6240\u91c7\u53d6\u7684\u5f62\u5f0f\u4f86\u6c7a\u5b9a\u3002\u81ea\u96c7\u751f\u610f\uff08Sole traders\uff09\u3001\u00a0\u5408\u5925\u4eba\uff08Partnerships\uff09\u548c\u4fe1\u6258\u6a5f\u69cb\uff08Trust\uff09\u53ef\u4ee5\u4f7f\u7528\u7c21\u5316\u7684\u516c\u5f0f\u3002\u6bd4\u598224%\u7684\u65b9\u6cd5\uff0824% method\uff09\u8acb\u53c3\u898b\u6709\u95dc\u6ce8\u89e3\u3002<\/p>\n<p><strong>\u79c1\u4eba\u4f7f\u7528\u4e86\u516c\u53f8\u7684\u6a5f\u52d5\u8eca\u8f1b-(<\/strong>sole trader)<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"546\">\u5f35\u5973\u58eb\u662f\u4e00\u500bsole trader, GST\u8abf\u6574\u91c7\u7528\u7684\u662f<strong>\u6309\u671f\u8abf\u6574\uff08<\/strong><strong>Period-by-period adjustment<\/strong><strong>\uff09\u7684\u65b9\u5f0f\uff1b<\/strong>GST\u7533\u5831\u671f\u662f2\u500b\u6708\uff1b\u5979\u79c1\u4eba\u4f7f\u7528\u4e86\u516c\u53f8\u7684\u8eca\u8f1b\u7684\uff0c\u00a03\u500b\u6708\u7684\u8eca\u8f1b\u4f7f\u7528\u65e5\u8a8c\u662f\u986f\u793a\u5979\u500b\u4eba\u4f7f\u7528\u7684\u767e\u5206\u6bd4\u662f25%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"546\">Revenue items adjustment<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e00\u6b65\uff1a<\/td>\n<td width=\"197\">2\u500b\u6708\u7684\u516c\u53f8\u6a5f\u52d5\u8eca\u8cbb\u7528\u8a18\u9304<\/p>\n<p>\uff08\u542bGST\uff09<\/td>\n<td width=\"266\">\u4fdd\u96aa\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$\u00a0\u00a0250<\/p>\n<p>\u6c7d\u6cb9\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$\u00a0\u00a0380<\/p>\n<p>\u4fee\u7406\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$\u00a0\u00a0\u00a0\u00a075<\/p>\n<p>\u8def\u7a05\u6216\u6ce8\u518a\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0$\u00a0\u00a0\u00a0100<\/p>\n<p>\u5408\u8a08\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>$\u00a0\u00a0\u00a0805<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e8c\u6b65\uff1a<\/td>\n<td width=\"197\">\u8a08\u7b97\u51fa\u516c\u53f8\u4f7f\u7528\u7684\u50f9\u503c<\/td>\n<td width=\"266\">$805*25%=$201.25<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"546\">Capital item adjustment<\/p>\n<p>\u5982\u679c\u8cfc\u8cb7\u7684\u6c7d\u8eca\u7684\u50f9\u503c\u662f$30,000,\u00a0\u800c\u5e02\u5834\u50f9\u503c\u50c5\u70ba$26,000<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e09\u6b65\uff1a<\/td>\n<td width=\"197\">\u6bd4\u8f03\u50f9\u503c<\/p>\n<p>\u4f7f\u7528<strong>\u5b70\u4f4e\u7684\u50f9\u503c\uff0c<\/strong><strong>\u00a0<\/strong>\u7a31\u00a0L<\/td>\n<td width=\"266\">$26\uff0c000<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u56db\u6b65\uff1a<\/td>\n<td width=\"197\">\u6839\u64da\u4f7f\u7528\u6bd4\u4f8b\u8a08\u7b97\u51fa\u516c\u53f8\u4f7f\u7528\u7684\u50f9\u503c\u7684\u6298\u820a\u91d1\u984d\uff0c\u6298\u820a\u7387\u6309\u76f4\u7dda\u6cd5\uff0c\u67e5\u51fa\u7684\u6298\u820a\u7387\u70ba18%,\u7a31\u00a0S\uff0c<strong>\uff08\u542b<\/strong><strong>GST<\/strong><strong>\uff09<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p>\uff08L\u00d7S\uff09\/N\u00d7\u7b2c\u4e00\u6b65\u4e2d\u7b97\u51fa\u7684%<\/p>\n<p>&nbsp;<\/p>\n<p>N\u662f\u6307\u6bcf\u5e74\u7684\u7d0d\u7a05\u6b21\u6578\uff0c\u6bd4\u5982\u5f35\u5973\u58eb\u7684\u4f8b\u5b50\uff0c\u6bcf2\u500b\u6708\u4ea4\u4e00\u6b21GST\uff0c12\/2=6\u6b21\uff0cN=6<\/p>\n<p>&nbsp;<\/td>\n<td width=\"266\">($26,000*18%)\/6*25%=$195<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e94\u6b65\uff1a<\/td>\n<td width=\"197\">\u628a2\u6b65\u82074\u6b65\u7684\u7d50\u679c\u76f8\u52a0<\/td>\n<td width=\"266\">$201.25+$195=$396.25<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u516d\u6b65\uff1a<\/td>\n<td width=\"197\">\u8a08\u7b97\u51faGST\u8abf\u6574\u6578\uff1a\u7528\u7b2c\u4e09\u6b65\u7684\u6578\u984d\u9664\u4ee59\uff0c\u628a\u9019\u500b\u6578\u5b57\u586b\u5165IR 372\u7684\u201cBusiness use of private or business exempt\u00a0\u00a0goods and services for annual or period-by period adjustment\u201d\u6b04\u76ee\u88cf\uff0c\u4e26\u628a\u5408\u8a08\u6578\u8f49\u5165GST Return\u8868\u7684Box 9<\/td>\n<td width=\"266\">$396.25\/9=$44.03 (GST to pay)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Option<\/strong><strong>\uff13\uff0e<\/strong><strong>\u5e74\u5ea6\u8abf\u6574\u3000<\/strong><strong>(Annual adjustments)<\/strong><\/p>\n<p>\u6e96\u78ba\u7684\u5e74\u5ea6GST\u8abf\u6574\u65e5\u671f\u662f\u4e0d\u540c\u7684\uff0c\u56e0\u70ba\u9019\u8981\u6839\u64da\u662f\u5426\u6709\u7a05\u52d9\u4ee3\u7406\uff08Tax agent\uff09\u70ba\u4f60\u6e96\u5099\u6536\u5165\u7533\u5831\uff08Income tax 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