{"id":5490,"date":"2008-10-20T03:09:02","date_gmt":"2008-10-20T03:09:02","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5490"},"modified":"2021-01-27T03:09:57","modified_gmt":"2021-01-27T03:09:57","slug":"gst-de-zhu-ce-ji-zhu-xiao-xi-ze","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-de-zhu-ce-ji-zhu-xiao-xi-ze","title":{"rendered":"GST\u7684\u6ce8\u518c\u53ca\u6ce8\u9500\u7ec6\u5219"},"content":{"rendered":"

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\u5f53\u7136\uff0c\u6ce8\u518cGST\u540e\u4e5f\u5bf9\u5546\u5bb6\u7684\u8bb0\u8d26\u5de5\u4f5c\u589e\u6dfb\u4e86\u4e00\u4e9b\u5de5\u4f5c\u91cf\uff0c\u5373\u6240\u8c13\u6ce8\u518cGST\u7684\u7f3a\u70b9\u3002\u9996\u5148\uff0c\u6bcf\u5929\u751f\u610f\u4ea7\u751f\u7684\u4e0eGST\u6709\u5173\u7684\u5546\u4e1a\u652f\u51fa\u548c\u6536\u5165\uff0c\u90fd\u8981\u4e8b\u65e0\u5de8\u7ec6\u5f97\u8bb0\u5f55\u5230\u6d41\u6c34\u5e10\u76ee\u4e2d\uff1b\u5176\u6b21\uff0c\u5bf9\u4e8e\u4e00\u4e9b\u7279\u5b9a\u7684\u652f\u51fa\u548c\u6536\u5165\u7684GST\u8ba1\u7b97\uff0c\u6709\u4e00\u4e9b\u7279\u5b9a\u7684\u89c4\u5219\u9700\u8981\u9075\u5b88\uff0c\u6240\u4ee5\u5bf9\u4e8e\u8fd9\u4e9bGST\u7684\u8ba1\u7b97\u4e5f\u662f\u8017\u65f6\u8017\u529b\u7684\uff1b\u7b2c\u4e09\uff0c\u5bf9\u4e8e\u201c\u514d\u9664GST\u7684\u5546\u54c1\u201d\uff08exempt supplies\uff09\u5546\u5bb6\u662f\u4e0d\u80fd\u7d22\u56deGST\u7684\u3002\u56fd\u7a0e\u5c40\u5bf9\u4e8e\u201cExempt Supplies\u201d\u505a\u4e86\u5206\u7c7b\uff0c\u5927\u81f4\u5305\u62ec\u623f\u5c4b\u79df\u91d1\u3001\u6240\u83b7\u5f97\u7684\u5229\u606f\u3001\u6350\u6b3e\uff08donation\uff09\u548c\u67d0\u4e9b\u91d1\u878d\u670d\u52a1\u7684\u624b\u7eed\u8d39\u7528\u7b49\uff1b\u6700\u540e\uff0c\u5f53\u5546\u5bb6\u56e0\u505c\u4e1a\u800c\u9700\u8981\u6ce8\u9500GST\u7684\u65f6\u5019\uff0c\u516c\u53f8\u6240\u5269\u5e76\u8f6c\u4e3a\u4e2a\u4eba\u6240\u7528\u7684\u8d44\u4ea7\u9700\u6839\u636e\u5e02\u573a\u4ef7\u503c\u8ba1\u7b97\u51fa\u5b83\u4eec\u6240\u542b\u6709\u7684GST\uff0c\u5bf9\u4e8e\u8fd9\u90e8\u5206GST\u5546\u5bb6\u8fd8\u662f\u9700\u8981\u652f\u4ed8\u7ed9\u56fd\u7a0e\u5c40\u7684\u3002<\/p>\n

\u7b26\u5408\u81ea\u613f\u6ce8\u518cGST\u6761\u4ef6\u7684\u5546\u5bb6\u53ef\u4f9d\u7167GST\u7684\u4f18\u7f3a\u70b9\u6765\u8861\u91cf\u662f\u5426\u8981\u4e3a\u81ea\u5df1\u7684\u751f\u610f\u6ce8\u518cGST\uff0c\u7136\u800c\u5f53\u81ea\u5df1\u751f\u610f\u7684\u5e74\u5ea6\u8425\u4e1a\u989d\u4e00\u65e6\u8d85\u8fc74\u4e07\uff0c\u5219\u5fc5\u987b\u572821\u5929\u4e4b\u5185\u6ce8\u518cGST\uff0c\u5426\u5219\u6709\u53ef\u80fd\u5f15\u8d77\u76f8\u5e94\u7684\u7f5a\u6b3e\u3002<\/p>\n

\u6ce8\u518cGST\u7684\u65b9\u6cd5\u5341\u5206\u7b80\u5355\uff0c\u53ef\u901a\u8fc7\u586b\u5199GST\u6ce8\u518c\u8868\u201cGST registration form\u201d\uff08IR360\uff09\u6216\u5728\u7ebf\u7533\u8bf7\uff08https:\/\/www.ird.govt.nz\/cgi-bin\/form.cgi?form=ir360<\/a>\uff09\u7684\u65b9\u5f0f\u6765\u5b8c\u6210\u3002\u5728\u6ce8\u518cGST\u4e4b\u524d\u6709\u4e00\u4e9b\u51c6\u5907\u5de5\u4f5c\u9700\u8981\u505a\u597d\uff1a1.\u5982\u679c\u4e3a\u4e00\u4e2a\u65b0\u6210\u7acb\u7684\u751f\u610f\u6ce8\u518cGST\u7684\u8bdd\uff0c\u9996\u5148\u9700\u8981\u4e3a\u516c\u53f8\u6ce8\u518c\u4e00\u4e2aIRD\u53f7\u7801\uff1b2\uff0c\u5728\u586b\u5199GST\u6ce8\u518c\u8868\u65f6\u9700\u8981\u7533\u8bf7\u4eba\u63d0\u4f9b\u751f\u610f\u7684\u201c\u751f\u610f\u79cd\u7c7b\u201d\u00a0\uff08business description\uff09\u53ca6\u4f4d\u6570\u201c\u751f\u610f\u4ee3\u7801\u201d\uff08business code\uff09\uff0c\u6b64\u9879\u5185\u5bb9\u53ef\u4ee5\u5728ACC\u6240\u5c5e\u7f51\u7ad9www.businessdescription.co.nz<\/a>\u67e5\u8be2\u5230\uff1b3\uff0c\u7533\u8bf7\u4eba\u5728\u586b\u5199\u6ce8\u518c\u8868\u65f6\u8fd8\u9700\u8981\u9009\u62e9\u4e00\u4e2a\u7533\u62a5\u57fa\u51c6\uff08accounting base\uff09\u4ee5\u53ca\u7533\u62a5\u671f\uff08taxable period\uff09\uff0c\u5173\u4e8e\u8fd9\u4e24\u9879\u5185\u5bb9\u7684\u610f\u4e49\u6211\u4eec\u5728\u4e4b\u524d\u7684\u6587\u7ae0\u6709\u8be6\u7ec6\u5f97\u8c08\u8fc7\u3002\u5728\u586b\u5b8c\u6ce8\u518c\u8868\u4e4b\u540e\u4fbf\u53ef\u5c06\u5b83\u5bc4\u7ed9\u56fd\u7a0e\u5c40\uff0c\u5f85\u56fd\u7a0e\u5c40\u786e\u8ba4\u540e\u4f1a\u5bc4\u56de\u4e00\u4efd\u786e\u8ba4\u4fe1\u53caGST\u624b\u518c\uff08IR375\uff09\uff0c\u786e\u8ba4\u4fe1\u4e2d\u4f1a\u663e\u793a\u4f60\u7684GST\u6ce8\u518c\u53f7\u7801\uff08\u4e00\u822c\u4e0eIRD\u53f7\u7801\u76f8\u540c\uff09\u3001\u6ce8\u518c\u65e5\u671f\u3001GST\u7533\u62a5\u671f\u3001\u7533\u62a5\u57fa\u51c6\u4ee5\u53ca\u4f55\u65f6\u9700\u8981\u586b\u62a5\u7b2c\u4e00\u6b21GST\u3002<\/p>\n

\n

\u4e00\u4e2a\u751f\u610f\u7684\u8fd0\u8425\u4e1a\u5e38\u5e38\u56e0\u4e3a\u5012\u95ed\u6216\u8d44\u4ea7\u91cd\u7ec4\u9700\u8981\u7ed3\u4e1a\u5173\u95ed\uff0c\u8fd9\u65f6\u5c31\u9700\u8981\u5c06GST\u6ce8\u9500\u3002GST\u7684\u6ce8\u9500\u624b\u7eed\u4e5f\u4e0d\u590d\u6742\uff0c\u4e0b\u9762\u6211\u4eec\u6765\u8c08\u8c08\u5982\u4f55\u4e3a\u81ea\u5df1\u7684\u751f\u610f\u6ce8\u9500GST\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u5f53\u5173\u95ed\u4e00\u4e2a\u751f\u610f\u6216\u5f53\u751f\u610f\u7684\u5e74\u5ea6\u8425\u4e1a\u989d\u964d\u81f34\u4e07\u4ee5\u4e0b\u7684\u65f6\u5019\uff0c\u56fd\u7a0e\u5c40\u624d\u4f1a\u4e3a\u5176\u6ce8\u9500GST\u7684\u6ce8\u518c\u3002\u6ce8\u9500GST\u53ea\u9700\u8981\u62e8\u6253\u56fd\u7a0e\u5c40\u7535\u8bdd0800 377 776\u4fbf\u53ef\uff0c\u5f85\u56fd\u7a0e\u5c40\u786e\u8ba4\u540e\u4f60\u4f1a\u6536\u5230\u4e00\u5c01\u786e\u8ba4\u4fe1\u6765\u544a\u77e5\u4f60\u7684\u751f\u610f\u662f\u5728\u54ea\u4e00\u5929\u88ab\u6ce8\u9500GST\u6ce8\u518c\u7684\u3002\u5728\u6ce8\u9500GST\u540e\u8fd8\u6709\u4e00\u4e9b\u4e49\u52a1\u548c\u5b88\u5219\u5fc5\u987b\u9075\u5b88\uff0c\u4f8b\u5982\uff1a<\/p>\n

    \n
  1. \u5f53\u5546\u5bb6\u56e0\u505c\u4e1a\u800c\u9700\u8981\u6ce8\u9500GST\u7684\u65f6\u5019\uff0c\u516c\u53f8\u6240\u5269\u5e76\u8f6c\u4e3a\u4e2a\u4eba\u6240\u7528\u7684\u8d44\u4ea7\u9700\u6839\u636e\u5e02\u573a\u4ef7\u503c\u8ba1\u7b97\u51fa\u5b83\u4eec\u6240\u542b\u6709\u7684GST\uff0c\u5bf9\u4e8e\u8fd9\u90e8\u5206GST\u5546\u5bb6\u9700\u8981\u505a\u6700\u540e\u4e00\u6b21\u586b\u62a5\u3002<\/li>\n
  2. \u4e00\u822c\u56fd\u7a0e\u5c40\u90fd\u4f1a\u8981\u6c42\u5546\u5bb6\u5373\u4f7f\u5728\u6ce8\u9500GST\u4e4b\u540e\u8fd8\u9700\u8981\u628a\u6240\u6709\u7a0e\u52a1\u51ed\u8bc1\u4fdd\u75597\u5e74\uff0c\u9664\u975e\u516c\u53f8\u5df2\u6b63\u5f0f\u7ed3\u4e1a\u6e05\u76d8\u3002\uff08\u53ef\u53c2\u9605\u4e4b\u524d\u5173\u4e8e\u7ed3\u4e1a\u6e05\u76d8\u7684\u6587\u7ae0\uff09<\/li>\n
  3. GST\u6ce8\u9500\u4e4b\u540e\uff0c\u5bf9\u4e8e\u5728\u6ce8\u9500\u65e5\u671f\u4e4b\u524d\u6240\u53d1\u751f\u7684\u7a0e\u52a1\u6d3b\u52a8\u4ecd\u65e7\u9700\u8981\u586b\u62a5GST\u3002\u4e3e\u4e2a\u7b80\u5355\u7684\u4f8b\u5b50\uff0c\u674e\u5148\u751f\u57281997\u5e7410\u67081\u65e5\u4e3a\u4ed6\u7684\u516c\u53f8\u6ce8\u518c\u4e86GST\uff0c\u57282007\u5e747\u67083\u65e5\u6ce8\u9500\u4e86GST\u3002\u56fd\u7a0e\u5c40\u901a\u8fc7\u4e86\u4ed6\u7684\u6ce8\u9500\u8bf7\u6c42\u5e76\u5c06\u751f\u6548\u65e5\u5b9a\u5728\u672c\u6708\u5e95\uff08\u53737\u670831\u65e5\uff09\u3002\u7136\u800c\u57289\u67081\u53f7\u7684\u65f6\u5019\uff0c\u56fd\u7a0e\u5c40\u67e5\u51fa\u674e\u5148\u751f\u7684\u516c\u53f8\u5e76\u6ca1\u6709\u5bf96\u30017\u6708\u4efd\u7684GST\u505a\u6700\u540e\u4e00\u6b21\u586b\u62a5\u3002\u6240\u4ee5\u5373\u4f7f\u4ed6\u516c\u53f8\u5df2\u4e0d\u518d\u662fGST\u7684\u6ce8\u518c\u8005\uff0c\u4f46\u56fd\u7a0e\u5c40\u4ecd\u7136\u8981\u6c42\u4ed6\u5bf96\u30017\u6708\u4efd\u7684\u5546\u4e1a\u6d3b\u52a8\u505a\u6700\u540e\u4e00\u6b21GST\u586b\u62a5\u3002<\/li>\n<\/ol>\n

    \n

    \u6700\u540e\u6211\u4eec\u8fd8\u9700\u8981\u5f3a\u8c03\uff0c\u672c\u671f\u7684GST\u00a0\u00a0Return\u5fc5\u987b\u8981\u572810\u670828\u65e5\u4e4b\u524d\u5168\u90e8\u586b\u62a5\u5b8c\u6bd5\u3002\u6211\u4eec\u5f3a\u70c8\u5efa\u8bae\u9700\u8981\u5b9a\u671f\u505aGST Return\u7684\u5546\u5bb6\u4e00\u5b9a\u8981\u6ce8\u91cd\u5e73\u65e5\u91cc\u5bf9\u516c\u53f8\u7684\u5e10\u52a1\u51fa\u5165\u505a\u597d\u5b8c\u5584\u7684\u8bb0\u5f55\u548c\u5206\u7c7b\u5de5\u4f5c\uff0c\u628a\u7e41\u91cd\u7684\u5de5\u4f5c\u91cf\u5206\u6563\u5230\u6bcf\u5929\u53bb\u5b8c\u6210\u3002\u5c3d\u7ba1\u8ba1\u7b97GST\u53ea\u662f\u7b80\u5355\u7684\u6b63\u8d1f\u52a0\u51cf\u5de5\u4f5c\uff0c\u4f46\u662f\u505a\u597d\u6bcf\u5929\u7684\u6d41\u6c34\u5e10\u662f\u4e3a\u4e86\u5728\u505a\u5e74\u5e10\u7684\u65f6\u5019\u6709\u4f9d\u6709\u636e\uff0c\u540c\u65f6\u4e5f\u907f\u514d\u4e86\u505a\u5e74\u5e10\u7684\u65f6\u5019\u5f92\u589e\u4e0d\u5fc5\u8981\u7684\u5de5\u4f5c\u91cf\u3002<\/p>\n

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