{"id":5502,"date":"2010-01-22T03:11:49","date_gmt":"2010-01-22T03:11:49","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5502"},"modified":"2021-01-27T03:13:54","modified_gmt":"2021-01-27T03:13:54","slug":"ru-he-dui-gst-jin-xing-diao-zheng-3","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3","title":{"rendered":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3)"},"content":{"rendered":"<p style=\"font-weight: 400;\"><strong>\u9019\u4e00\u671f\u00a0<\/strong><strong>\u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST\u00a0<\/strong><strong>\u7684\u8abf\u6574\uff0c\u00a0<\/strong><strong>\u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u00a0<\/strong><strong>\u4e86\u79c1\u00a0<\/strong><strong>\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642\u00a0<\/strong><strong>\uff0cGST\u00a0<\/strong><strong>\u61c9\u8a72\u5982\u4f55\u9032\u884c\u8abf\u6574\uff1a<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u00fc\u00a0\u00a0<strong>\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7684\u7269\u54c1\u6216\u670d\u52d9<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u540c\u6a23\u7684\uff0c\u5728\u505a\u9019\u7a2e\u60c5\u6cc1\u7684GST\u00a0\u8abf\u6574\u6642\u4e5f\u67093\u7a2e\u9078\u64c7\u00a0\u4f86\u589e\u52a0GST\u00a0\u00a0\u7684Claim back.\u00a0\u5b83\u5011\u5206\u5225\u662f\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u4e00\u6b21\u6027\u8abf\u6574<strong>\uff08<\/strong><strong>One-off adjustment<\/strong><strong>\uff09<\/strong><strong>&#8212;<\/strong>\u8ca1\u7522\u50f9\u503c\u7b49\u65bc\u6216\u4f4e\u65bc$18\uff0c000<\/li>\n<li style=\"font-weight: 400;\">\u6309\u671f\u8abf\u6574<strong>\uff08<\/strong><strong>Period-by-period adjustment<\/strong><strong>\uff09<\/strong><\/li>\n<li style=\"font-weight: 400;\">\u5e74\u5ea6\u8abf\u6574\u00a0\u00a0<strong>(Annual adjustments)<\/strong><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u8209\u4f8b:<strong>\u00a0<\/strong><strong>\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7684\u6a5f\u52d5\u8eca\u8f1b<\/strong>\u00a0( Revenue items adjustment &amp; Capital item adjustment)<\/p>\n<table style=\"font-weight: 400;\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"546\">\u912d\u5973\u58eb\u7684GST\u8abf\u6574\u91c7\u7528\u7684\u662f<strong>\u6309\u671f\u8abf\u6574\uff08<\/strong><strong>Period-by-period adjustment<\/strong><strong>\uff09\u7684\u65b9\u5f0f\uff1b<\/strong>GST\u7533\u5831\u671f\u662f2\u500b\u6708\uff1b\u516c\u53f8\u4f7f\u7528\u4e86\u5979\u7684\u79c1\u4eba\u8eca\u8f1b\u7684\u767e\u5206\u6bd4\u662f30%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"546\">Revenue items adjustment<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e00\u6b65\uff1a<\/td>\n<td width=\"197\">2\u500b\u6708\u7684\u79c1\u4eba\u6a5f\u52d5\u8eca\u8cbb\u7528\u8a18\u9304<\/p>\n<p>\uff08\u542bGST\uff09<\/td>\n<td width=\"266\">\u4fdd\u96aa\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$\u00a0\u00a0135<\/p>\n<p>\u6c7d\u6cb9\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$1,000<\/p>\n<p>\u4fee\u7406\u8cbb\uff1a\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$\u00a0\u00a0\u00a0150<\/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>$1,385<\/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\">$1\uff0c385*30%=$415.5<\/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$40,000,\u00a0\u800c\u5e02\u5834\u50f9\u503c\u50c5\u70ba$30,000<\/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>\u6700\u4f4e\u7684\u50f9\u503c\uff0c<\/strong><strong>\u00a0<\/strong>\u7a31\u00a0L<\/td>\n<td width=\"266\">$30\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\u70ba21%,\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\u912d\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\">($30,000*21%)\/6*30%=$315<\/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\">$415.5+$315=$730.5<\/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 13<\/td>\n<td width=\"266\">$730.5\/9=$81.17 (GST\u00a0claim back)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u8209\u4f8b:\uff08\u4e8c\uff09\u8cc7\u672c\u00a0\u6216\u8cc7\u7522\u7684\u00a0\u4e8b\u9805\u00a0\uff08Capital or asset items\uff09&#8212;<strong>\u5408\u5925\u4eba\u548c\u8ca1\u7522\u4fe1\u6258\u7684\u4f8b\u5b50<\/strong><strong>(Partnerships and Trusts<\/strong><strong>\uff09<\/strong><\/p>\n<table style=\"font-weight: 400;\" width=\"631\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"631\">&nbsp;<\/p>\n<p>\u937e\u5148\u751f\u548c\u674e\u5148\u751f\u662f\u5408\u5925\u4eba\uff0c\u4ed6\u5011\u64c1\u6709\u4e00\u8f1b\u50f9\u503c\u662f$20,000\u8f4e\u8eca\u7528\u65bc\u751f\u610f\u3002\u5176\u9593\uff0c\u937e\u5148\u751f\u56e0\u79c1\u4e8b\u7528\u4e86\u9019\u90e8\u8eca\u3002\u4ed6\u5011\u7684GST\u7533\u5831\u671f\u662f2\u500b\u6708\u3002<\/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=\"340\">\u5f9e\u8eca\u8f1b\u7684\u4f7f\u7528\u65e5\u8a8c\u986f\u793a\uff0c\u937e\u5148\u751f\u7684\u79c1\u4eba\u4f7f\u7528\u6bd4\u4f8b\u70ba25%<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e8c\u6b65\uff1a<\/td>\n<td width=\"208\">\u627e\u51fa\u9019\u90e8\u8eca\u7684\u5e02\u5834\u50f9\u503c\uff0c\u6ce8\u610f\u4e0d\u662f\u8cec\u9eb5\u50f9\u503c\u3002\u540c\u6642\u9700\u8981\u63d0\u4f9b\u66f8\u9eb5\u8b49\u660e\uff0c\u6bd4\u5982\u8cb7\u5bb6\u7684\u66f8\u9eb5\u8cfc\u8eca\u50f9\uff0c\u6216\u8005\u662f\u5ee3\u544a\u4e0a\u540c\u671f\u540c\u985e\u8eca\u7684\u51fa\u552e\u50f9\u503c<\/td>\n<td width=\"340\">\u5e02\u5834\u50f9\u503c\uff1a$20\uff0c000\u00a0\uff08\u4e0d\u542bGST\uff09<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e09\u6b65\uff1a<\/td>\n<td width=\"208\">\u00a0\u4ee5\u5e02\u5834\u50f9\u70ba\u6e96\u8a08\u7b97\u51fa3\u5e74\u7684\u5229\u606f\uff0c\u5229\u7387\u4ee5\u7576\u671f\u5229\u7387\u70ba\u6e96\u3002\u5047\u5982\u5229\u7387\u70ba9.55%<\/td>\n<td width=\"340\">\u5229\u606f\u00a0$20,000*9.55%=$1,910<\/p>\n<p>3\u5e74\u7684\u5229\u606f\uff1a$1,910*3=$5,730<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u56db\u6b65\uff1a<\/td>\n<td width=\"208\">\u4ee5<strong>\u5e02\u5834\u50f9<\/strong>\u70ba\u6e96\u8a08\u7b97\u51fa3\u5e74\u7684\u6298\u820a\u984d\uff0c\u7528\u7d2f\u8a08\u905e\u6e1b\u7684\u6298\u820a\u65b9\u6cd5\uff08DV\uff09\u8a08\u7b97\u51fa\u6298\u820a\u984d\uff0c\u9032\u800c\u5f97\u51fa\u8cc7\u7522\u9918\u503c\u3002<\/p>\n<p>&nbsp;<\/td>\n<td width=\"340\">&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"325\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u9019\u90e8\u8eca\u7684\u5e02\u5834\u50f9\u503c\uff1a$20,000<\/td>\n<\/tr>\n<tr>\n<td width=\"81\">\u6298\u820a\u7387<\/td>\n<td width=\"81\">\u6298\u820a\u984d<\/td>\n<td width=\"81\">\u8cc7\u7522\u9918\u503c<\/td>\n<td width=\"81\">\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td width=\"81\">30%<\/td>\n<td width=\"81\">$20,000*30%=$6,000<\/td>\n<td width=\"81\">$14,000<\/td>\n<td width=\"81\">\u7b2c\u4e00\u5e74<\/td>\n<\/tr>\n<tr>\n<td width=\"81\">30%<\/td>\n<td width=\"81\">$14,000*30%=$4,200<\/td>\n<td width=\"81\">$9,800<\/td>\n<td width=\"81\">\u7b2c\u4e8c\u5e74<\/td>\n<\/tr>\n<tr>\n<td width=\"81\">30%<\/td>\n<td width=\"81\">$9,800*30%=$2,940<\/td>\n<td width=\"81\">$6,860<\/td>\n<td width=\"81\">\u7b2c\u4e09\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e94\u6b65\uff1a<\/td>\n<td width=\"208\">\u5e02\u5834\u50f9\u503c\u52a0\u4e0a\u5229\u606f\u6e1b\u53bb\u9918\u503c\u5c31\u662f3\u5e74\u7684\u79df\u8cc3\u503c\u3002\u540c\u6642\u52a0\u4e0aGST.<\/p>\n<p>\u6839\u64da\u4ee5\u4e0a\u4fe1\u606f\u8a08\u7b97\u51fa\u4f01\u696d\u672c\u671fGST\u671f\u9593\u7684\u61c9\u4ed8\u79df\u91d1<\/td>\n<td width=\"340\">\u6bcf\u6708\u7684\u79df\u91d1=\uff08\u5e02\u5834\u50f9\u503c+3\u5e74\u7684\u5229\u606f-\u8cc7\u7522\u7684\u9918\u503c\uff09\/<\/p>\n<p>3\u5e74*12\u6708=\uff08$20,000+$5,730-$6,860\uff09\/36=$524.16<\/p>\n<p>&nbsp;<\/p>\n<p>GST\u7533\u5831\u671f\u662f2\u500b\u6708,\u00a0\u4f01\u696d\u672c\u671fGST\u671f\u9593\u7684\u61c9\u4ed8\u79df\u91d1=($524.16*2)*(1+12.5%)=$1,179.36<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u516d\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<\/td>\n<td width=\"340\">$1,179.36*25%=$294.85<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e03\u6b65\uff1a<\/td>\n<td width=\"208\">\u8a08\u7b97\u51faGST\u8abf\u6574\u6578\uff1a\u7528\u7b2c\u516d\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=\"340\">$294.85\/9=$32.76<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u00fc\u00a0\u00a0<strong>\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7684\u8cc7\u7522\u4f4e\u65bc$18<\/strong><strong>\uff0c000\u00a0<\/strong><strong>\u6642\u6216\u8005\u56e0\u70ba\u8b8a\u66f4\u4f7f\u7528\u8cc7\u7522\u7684\u6bd4\u4f8b\u800c\u8cc7\u7522\u7684\u50f9\u503c\u4f4e\u65bc\u6216\u7b49\u65bc$ 18,000<\/strong><strong>\uff0c\u00a0<\/strong><strong>\u5c31\u53ef\u4ee5\u505a\u4e00\u6b21\u6027\u8abf\u6574\u3002<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u8209\u4f8b:<strong>\u00a0<\/strong><strong>\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7269\u54c1\uff0c\u50f9\u503c\u4f4e\u65bc$18,000<\/strong>\u00a0( private assets used in business costing less than $18,000, a one \u2013off\u00a0\u00a0adjustment)<\/p>\n<table style=\"font-weight: 400;\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"568\">\u8fb2\u592bTom\u00a0\u8cb7\u4e86\u4e00\u500b\u99ac\u8eca\uff0c\u82b1\u8cbb\u4e86$15,000;\u00a0\u4ed6\u6253\u7b9725%\u7528\u65bc\u751f\u610f\uff0c75%\u7528\u65bc\u79c1\u7528\u3002\u99ac\u8eca\u7684\u5e02\u5834\u50f9\u503c\u70ba\uff1a$12,000.<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e00\u6b65\uff1a<\/td>\n<td width=\"197\">\u99ac\u8eca\u7684\u50f9\u503c&lt;\u00a0\u5e02\u5834\u7684\u50f9\u503c<\/td>\n<td width=\"289\">First, $15,000&lt;$18,000<\/p>\n<p>&nbsp;<\/p>\n<p>$15,000 &gt;$12\uff0c000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e8c\u6b65\uff1a<\/td>\n<td width=\"197\">\u6bd4\u8f03\u50f9\u503c<\/p>\n<p>\u4f7f\u7528<strong>\u6700\u4f4e\u7684\u50f9\u503c\uff0c<\/strong><strong>\u00a0<\/strong>\u7a31\u00a0L<\/td>\n<td width=\"289\">$12,000<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u4e09\u6b65\uff1a<\/td>\n<td width=\"197\">\u8a08\u7b97\u516c\u53f8\u4f7f\u7528\u7684\u50f9\u503c<\/td>\n<td width=\"289\">$12,000*25%=$3,000<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">\u7b2c\u56db\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 costing less than $18,000 (one-off adjustment)\u201d\u6b04\u76ee\u88cf\uff0c\u4e26\u628a\u5408\u8a08\u6578\u8f49\u5165GST Return\u8868\u7684Box 13<\/td>\n<td width=\"289\">$3000\/9=$333.33(GST\u00a0claim back)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\u00fc\u00a0\u00a0<strong>\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7684\u8cc7\u7522\u9ad8\u65bc$18<\/strong><strong>\uff0c000\u00a0<\/strong><strong>\uff1b\u800c\u4e14\u5982\u679c\u8b8a\u66f4\u4f7f\u7528\u8cc7\u7522\u7528\u9014\uff0c\u800c100%\u00a0<\/strong><strong>\u7528\u65bc\u751f\u610f\u3002<\/strong>\u540c\u6642\u53c8\u7b26\u5408\u4ee5\u4e0b\u4efb\u4f55\u4e00\u7a2e\u60c5\u6cc1\u6642\uff0c\u5546\u5bb6\u5fc5\u9808\u4ee5\u66f8\u9eb5\u5f62\u5f0f\u7533\u8acb\u4e00\u6b21\u6027\u7684GST\u8abf\u6574\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u4ee5\u524d\u505a\u904e\u4e00\u6b21\u6027\uff27\uff33\uff34\u3000\u8abf\u6574\u7684\u3002<\/li>\n<li style=\"font-weight: 400;\">\u4f60\u5df2\u7d93\u9078\u64c7\u4e86\u4e00\u6b21\u6027\u8abf\u6574<\/li>\n<li style=\"font-weight: 400;\">\u80fd\u5920\u63d0\u4f9b\u8b49\u660e\uff0c\u4e0d\u9069\u7528\uff27\uff33\uff34\u6309\u671f\u8abf\u6574\u6cd5\u548c\u5e74\u5ea6\u8abf\u6574\u6cd5\u7684<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u5982\u679c\uff29\uff32\uff24\u3000\u6279\u6e96\u4e86\u7533\u8acb\uff0c\u90a3\u9ebc\u4f01\u696d\u53ef\u4ee5\u5c31<strong>\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u7269\u54c1<\/strong>\u505a\u51fa\u4e00\u6b21\u6027\u7684GST\u8abf\u6574.<\/p>\n<p style=\"font-weight: 400;\">\u4ed6\u8af8\u5982\uff0c\uff28\uff4f\uff4d\uff45\u3000\uff4f\uff46\uff46\uff49\uff43\uff45\u8cbb\u7528\uff0c\u5a1b\u6a02\u62db\u5f85\u8cbb\u7528\uff0c\u516c\u53f8\u505c\u696d\u5f8c\u4ecd\u53ef\u4f7f\u7528\u7684\u8cc7\u7522\uff0c\u8b8a\u66f4\u6703\u8a08\u57fa\u6e96\uff0c\u5546\u54c1\u548c\u670d\u52d9\u7528\u65bc\u8c41\u514dGST\u7684\u4f9b\u61c9\uff0c\u58de\u8cec\u7684\u6e05\u9664\uff0c\uff0c\u6613\u8ca8\u8cbf\u6613\uff0c\u6d77\u95dc\u6536\u53d6\u6216\u61c9\u6536\u7684GST\uff0c\u61c9\u7e73\u798f\u5229\u7a05\u4e2d\u7684GST\u61c9\u505a\u7684\uff27\uff33\uff34\u3000\u8abf\u6574\u5c07\u5728\u4ee5\u5f8c\u53e6\u6587\u4ecb\u7d39\u3002<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\u6ce8\u89e31<\/p>\n<p style=\"font-weight: 400;\">FBT\u4e2d\u7684GST\u8abf\u6574\uff0c\u9019\u4e5f\u5c6c\u65bcGST\u7684\u8abf\u6574\uff0c\u4f46\u662f\u548cGST\u7684\u7d0d\u7a05\u7533\u5831\u662f\u5206\u958b\u7684\u3002\u9019\u7a2eGST\u7684\u8abf\u6574\u662f\u5c0d\u65bc\u6ce8\u518a\u4e86FBT\u7684\u7d0d\u7a05\u4eba\uff0c\u4e26\u8ca0\u6709\u4e86FBT\u7d0d\u7a05\u7fa9\u52d9\u6642\u6240\u4f5c\u7684\u8abf\u6574\u3002<\/p>\n<p style=\"font-weight: 400;\">\u6b65\u9a5f\u5982\u4e0b\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\">\u5f9eFBT\u7533\u5831\u4e2d\u53d6\u51fa\u61c9\u8a08\u7a05\u7e3d\u984d\uff0c\u6ce8\u610f\u4e0d\u662f\u61c9\u7e73FBT\u800c\u662f\u798f\u5229\u652f\u51fa\u7684\u7e3d\u91d1\u984d\u3002<\/li>\n<li style=\"font-weight: 400;\">\u6e1b\u53bb\u8c41\u514dGST\u696d\u52d9\u548c\u96f6GST\u7a05\u7387\u7684\u798f\u5229\u91d1\u984d\u3002\u5269\u4e0b\u7684\u9019\u5c31\u662f\u61c9\u505aGST\u8abf\u6574\u7684\u91d1\u984d<\/li>\n<li style=\"font-weight: 400;\">\u75281\u6b65\u6e1b2\u6b65\u6240\u5f97\u7684\u7d50\u679c\u9664\u4ee59\uff0c\u8a08\u7b97\u51fa\u7684\u91d1\u984d\u5c31\u662f\u61c9\u8abf\u6574\u7684GST\u3002<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\u6ce8\u89e32<\/p>\n<p style=\"font-weight: 400;\">24%\u00a0\u7684\u65b9\u6cd5\uff0824% Method\uff09<\/p>\n<p style=\"font-weight: 400;\">\u96bb\u6709\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\u9019\u7a2e24%\u7684\u7c21\u5316\u516c\u5f0f\u300224% method\u662f\u4e00\u7a2e\u628a\u6536\u5165\u548c\u8cc7\u672c\u5408\u4e8c\u70ba\u4e00\u9032\u884cGST\u8abf\u6574\u7684\u6838\u7b97\u65b9\u6cd5\u3002\u9019\u7a2e\u65b9\u6cd5\u50c5\u9069\u7528\u65bc\u6a5f\u52d5\u8eca\u8f1b\u4e2d\u7684\u8f4e\u8eca\u3001\u65c5\u884c\u8eca\u3001Utes\u00a0\u548c\u9eb5\u5305\u8eca\u3002<\/p>\n<p style=\"font-weight: 400;\">\u8209\u4f8b\uff1a<\/p>\n<table style=\"font-weight: 400;\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"540\">&nbsp;<\/p>\n<p>Jason\u00a0\u751f\u610f\u7684GST\u00a0\u7533\u5831\u671f\u662f\u6bcf2\u500b\u6708\u4e00\u6b21\u3002\u4ed6\u7528\u516c\u53f8\u7684\u8eca\u4f5c\u70ba\u79c1\u7528\u3002\u00a0\u8eca\u7684\u50f9\u503c\u70ba$20,000 (\u542bGST). 3\u500b\u6708\u7684\u8eca\u8f1b\u4f7f\u7528\u65e5\u8a8c\u662f\u986f\u793a\u4ed6\u500b\u4eba\u4f7f\u7528\u4e86490\u516c\u88cf\uff0c\u8eca\u8f1b\u7684\u7e3d\u662f\u7528\u516c\u88cf\u6578\u70ba1000\u516c\u88cf\u3002<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">\u7b2c\u4e00\u6b65\uff1a<\/td>\n<td width=\"222\">\u8a08\u7b97\u51fa\u500b\u4eba\u7684\u4f7f\u7528\u6bd4\u4f8b\uff0c\u7a31\u4f5c\u00a0<strong>P<\/strong><\/td>\n<td width=\"197\">490\/1000=49%<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">\u7b2c\u4e8c\u6b65\uff1a<\/td>\n<td width=\"222\">\u7528\u8eca\u50f9\uff08\u542bGST\u00a0\uff09*24%\u8a08\u7b97\u51fa\u00a0<strong>C<\/strong><\/td>\n<td width=\"197\">$20,000*24%=$4,800<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">\u7b2c\u4e09\u6b65\uff1a<\/td>\n<td width=\"222\">\u8a08\u7b97\u00a0N<\/p>\n<p>N\u662f\u6307\u6bcf\u5e74\u7684\u7d0d\u7a05\u6b21\u6578\uff0c\u6bd4\u5982\u00a0Jason\u7684\u4f8b\u5b50\uff0c\u6bcf2\u500b\u6708\u4ea4\u4e00\u6b21GST\uff0c12\/2=6\u6b21\uff0cN=6<\/p>\n<p>&nbsp;<\/td>\n<td width=\"197\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">\u7b2c\u56db\u6b65\uff1a<\/td>\n<td width=\"222\">(C*P)\/N<\/td>\n<td width=\"197\">($4,800*49%)\/6=$392<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">\u7b2c\u4e94\u6b65\uff1a<\/td>\n<td width=\"222\">\u8a08\u7b97\u51faGST\u8abf\u6574\u6578\uff1a\u7528\u7b2c\u56db\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=\"197\">$392\/9=$43.55<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\u7d93\u904e\u4e09\u671f \u7684\u4ecb\u7d39\uff0c\u76f8\u4fe1\u5927\u5bb6\u5c0dGST \u7684\u8abf\u6574\u5df2\u7d93\u6709\u4e86\u4e00\u500b\u6574\u9ad4\u7684\u4e86\u89e3\uff0c\u5e0c\u671b\u5927\u5bb6\u5728\u65e5\u5f8c\u7684GST \u8a08\u7b97\u4e2d\u505a\u5f97 \u66f4\u7d30\u7dfb\u66f4\u7cbe\u78ba\u3002<\/p>\n<p style=\"font-weight: 400;\">(\u672c\u6587\u50c5\u4f9b\u53c3\u8003\uff0c\u64b0\u7a3f\u55ae\u4f4d\u6216\u64b0\u7a3f\u4eba\u5c0d\u56e0\u91c7\u7528\u672c\u6587\u800c\u9020\u6210\u7684\u4e00\u5207\u5f8c\u679c\u4e0d\u8ca0\u4efb\u4f55\u6cd5\u5f8b\u8cac\u4efb\uff0c\u8b80\u8005\u5728\u505a\u4efb\u4f55\u6c7a\u5b9a\u4e4b\u524d\u9700\u5f81\u6c42\u5c08\u696d\u4eba\u58eb\u7684\u5efa\u8b70\u3002)<\/p>\n<p style=\"font-weight: 400;\">\n<p><span style=\"font-weight: 400;\">\u7ad9\u5185\u6587\u7ae0\u7248\u6743\u4e13\u5c5ePAS\u4f1a\u8ba1\u884c\u53ca\u672c\u7f51\u7ad9\uff0c\u672a\u7ecf\u4e66\u9762\u540c\u610f\uff0c\u4efb\u4f55\u4eba\u53ca\u673a\u6784\u4e0d\u5f97\u6284\u88ad\u548c\u8f6c\u8f7d\uff01\u8fdd\u8005\u5c06\u8d1f\u5168\u90e8\u6cd5\u5f8b\u8d23\u4efb\uff01\u8c22\u8c22\u5408\u4f5c\uff01<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9019\u4e00\u671f\u00a0\u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST\u00a0\u7684\u8abf\u6574\uff0c\u00a0\u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u00a0\u4e86\u79c1\u00a0\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642\u00a0\uff0cGST\u00a0&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229,232],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3) | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u9019\u4e00\u671f \u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST \u7684\u8abf\u6574\uff0c \u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642 \uff0cGST \u61c9\u8a72\u5982\u4f55\u9032\u884c\u8abf\u6574\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\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3) | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u9019\u4e00\u671f \u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST \u7684\u8abf\u6574\uff0c \u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642 \uff0cGST \u61c9\u8a72\u5982\u4f55\u9032\u884c\u8abf\u6574\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3\" \/>\n<meta property=\"og:site_name\" content=\"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"article:published_time\" content=\"2010-01-22T03:11:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-27T03:13:54+00:00\" \/>\n<meta name=\"author\" content=\"Sinuo Mao\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sinuo Mao\" \/>\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":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3) | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"\u9019\u4e00\u671f \u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST \u7684\u8abf\u6574\uff0c \u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642 \uff0cGST \u61c9\u8a72\u5982\u4f55\u9032\u884c\u8abf\u6574\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\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3","og_locale":"zh_CN","og_type":"article","og_title":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3) | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","og_description":"\u9019\u4e00\u671f \u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST \u7684\u8abf\u6574\uff0c \u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642 \uff0cGST \u61c9\u8a72\u5982\u4f55\u9032\u884c\u8abf\u6574\u3002","og_url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3","og_site_name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","article_published_time":"2010-01-22T03:11:49+00:00","article_modified_time":"2021-01-27T03:13:54+00:00","author":"Sinuo Mao","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Sinuo Mao","\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\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3#article","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3"},"author":{"name":"Sinuo Mao","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/527ace9a016bc7905795a24aa6ed4e71"},"headline":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3)","datePublished":"2010-01-22T03:11:49+00:00","dateModified":"2021-01-27T03:13:54+00:00","mainEntityOfPage":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3"},"wordCount":219,"commentCount":0,"publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"articleSection":["\u4f1a\u8ba1","\u7a0e\u52a1"],"inLanguage":"zh-CN","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3","url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3","name":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3) | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#website"},"datePublished":"2010-01-22T03:11:49+00:00","dateModified":"2021-01-27T03:13:54+00:00","description":"\u9019\u4e00\u671f \u6211\u5011\u7e7c\u7e8c\u8a0e\u8ad6GST \u7684\u8abf\u6574\uff0c \u4e0b\u9eb5\u6211\u5011\u4e3b\u8981\u8a0e\u8ad6\u7684\u91cd\u9ede\u662f\u516c\u53f8\u4f7f\u7528\u4e86\u79c1\u4eba\u540d\u4e0b\u7684\u7269\u54c1\u6216\u670d\u52d9\u6642 \uff0cGST \u61c9\u8a72\u5982\u4f55\u9032\u884c\u8abf\u6574\u3002","breadcrumb":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-dui-gst-jin-xing-diao-zheng-3#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pas2008.co.nz\/zh-hans"},{"@type":"ListItem","position":2,"name":"\u5982\u4f55\u5c0dGST\u9032\u884c\u8abf\u6574\uff1f(3)"}]},{"@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\/527ace9a016bc7905795a24aa6ed4e71","name":"Sinuo Mao","image":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/61daa253a328c235f6a718979ef3b3e9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/61daa253a328c235f6a718979ef3b3e9?s=96&d=mm&r=g","caption":"Sinuo Mao"}}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5502"}],"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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/comments?post=5502"}],"version-history":[{"count":0,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5502\/revisions"}],"wp:attachment":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/media?parent=5502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/categories?post=5502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/tags?post=5502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}