{"id":5587,"date":"2010-12-01T03:44:55","date_gmt":"2010-12-01T03:44:55","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5587"},"modified":"2021-01-27T03:50:54","modified_gmt":"2021-01-27T03:50:54","slug":"shang-pin-fu-wu-shui-shang-zhang-hou-ru-he-jin-xing-tiao-zheng-shen-bao-gst","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/shang-pin-fu-wu-shui-shang-zhang-hou-ru-he-jin-xing-tiao-zheng-shen-bao-gst","title":{"rendered":"\u5546\u54c1\u670d\u52a1\u7a0e\u4e0a\u6da8\u540e\uff0c\u5982\u4f55\u8fdb\u884c\u8c03\u6574\u7533\u62a5GST\uff1f"},"content":{"rendered":"

\u4f17\u6240\u5468\u77e5,\u00a0\u65b0\u897f\u5170\u653f\u5e9c\u4ece2010\u5e7410\u67081\u65e5\u5f00\u59cb,\u00a0\u5c06\u5546\u54c1\u670d\u52a1\u7a0eGST\u4ece12.5%\u4e0a\u8c03\u81f315%\u4e86.\u00a0\u5bf9\u4e8e\u8fd9\u4e2a\u8c03\u6574\u5927\u5bb6\u90fd\u6028\u58f0\u8f7d\u9053,\u00a0\u00a0\u6700\u76f4\u63a5\u5f71\u54cd\u7684\u5f53\u7136\u5c31\u662f\u6d88\u8d39\u8005.\u00a0\u56e0\u4e3a\u6240\u6709\u7684\u6d88\u8d39\u90fd\u6d89\u53ca\u5230\u5546\u54c1\u670d\u52a1\u7a0e,\u00a0\u5c0f\u81f3\u67f4\u7c73\u6cb9\u76d0,\u00a0\u5927\u81f3\u4e70\u8f66,\u4e70\u623f.\u00a0\u6bcf\u5929\u7684\u65e5\u5e38\u751f\u6d3b,\u8863\u98df\u4f4f\u884c\u90fd\u79bb\u4e0d\u5f00\u5b83.\u00a0\u8fd9\u5c31\u610f\u5473\u7740\u5927\u5bb6\u6bcf\u5929\u7684\u751f\u6d3b\u5f00\u9500\u5c06\u4f1a\u6709\u4e00\u5b9a\u5e45\u5ea6\u7684\u63d0\u9ad8.\u00a0\u90a3\u4e48,\u00a0\u9664\u4e86\u5bf9\u4e2a\u4eba\u7684\u5f71\u54cd,\u00a0\u4f5c\u4e3a\u516c\u53f8\u7ecf\u8425\u8005\u6216\u81ea\u96c7\u4eba\u58eb\u6765\u8bf4, GST\u7684\u4e0a\u6da8\u53c8\u4f1a\u5e26\u6765\u54ea\u4e9b\u5f71\u54cd\u5462?\u00a0\u4e0b\u9762\u8ba9\u6211\u4eec\u4ece\u4f1a\u8ba1\u7684\u89d2\u5ea6\u6765\u5206\u6790\u4e00\u4e0b.<\/p>\n

\u9996\u5148,\u6211\u4eec\u6765\u8ba8\u8bba\u4e00\u4e0b\u8ba1\u7b97GST\u7684\u65b9\u6cd5.\u00a0\u5e73\u65f6\u5927\u5bb6\u5728\u5546\u5e97\u8d2d\u4e70\u7684\u7269\u54c1\u662f\u5305\u62ecGST\u00a0\u4ee5\u540e\u7684\u4ef7\u683c,\u90a3\u4e48\u5728GST\u00a0\u8c03\u6574\u4e86\u4ee5\u540e\u600e\u6837\u8ba1\u7b97\u5230\u5e95\u4ea4\u4e86\u591a\u5c11GST\u5462?\u00a0\u00a0\u6bd4\u5982\u8bf4\u4e00\u4e2a\u51b0\u7bb1\u7684\u4ef7\u683c\u662f$899,\u00a0\u90a3\u4e48\u6211\u4eec\u53ef\u4ee5\u7528\u8fd9\u4e2a\u6570\u5b57\u00a0\u4e58\u4ee53,\u00a0\u7136\u540e\u9664\u4ee523,\u00a0\u6765\u8ba1\u7b97\u5b9e\u9645\u4e0a\u6211\u4eec\u4ea4\u4e86\u591a\u5c11\u7a0e\u00a0(899 * 3 \/23 = 117.26 ).\u00a0\u6240\u4ee5\u8fd9\u4e2a\u51b0\u7bb1\u7684\u5b9e\u9645\u4ef7\u683c\u662f\u00a0($899 – $117.26 = $781.74),\u00a0\u800c$117.26\u00a0\u662f\u4f5c\u4e3aGST\u4ea4\u7ed9\u65b0\u897f\u5170\u56fd\u7a0e\u5c40\u4e86.<\/p>\n

\u5f88\u591a\u516c\u53f8\u5c06\u4f1a\u9047\u5230\u4e00\u79cd\u60c5\u51b5,\u00a0\u5c31\u662fTAX INVOICE\u662f10\u67081\u65e5\u4ee5\u524d\u5f00\u51fa\u6765\u7ed9\u5ba2\u6237\u7684,\u4f46\u662fpayment\u662f10\u67081\u53f7\u4ee5\u540e\u624d\u6536\u5230\u7684,\u90a3\u4e48\u516c\u53f8\u5e94\u8be5\u4f7f\u752812.5%\u00a0\u8fd8\u662f15%\u00a0\u7684GST rate\u5462? IRD\u8bf4\u5e94\u8be5\u6839\u636e\u4f9b\u5e94\u7269\u54c1\u7684\u65f6\u95f4\u6765\u5224\u65ad,\u00a0\u8fd9\u4e2a\u65b9\u6cd5\u53eb\u505atime of supply rule.\u00a0\u5c31\u662f\u6839\u636esupply\u53d1\u751f\u7684\u65f6\u95f4,\u00a0\u4f9b\u5e94\u5546\u5f00\u51fainvoice\u7684\u65f6\u5019\u6216\u8005\u6536\u5230payment\u7684\u65f6\u5019,\u00a0\u4e0d\u7ba1\u54ea\u4e2a\u5148\u53d1\u751f,\u4e00\u65e6\u5176\u4e2d\u4e4b\u4e00\u53d1\u751f\u4e86,\u00a0\u5c31\u6839\u636e\u90a3\u4e00\u5929\u6765\u9009\u62e9GST rate,\u00a0\u6bd4\u5982\u8bf4:<\/p>\n

    \n
  1. \u4f9b\u5e94\u5546\u572810\u67081\u53f7\u4ee5\u524d\u5f00\u51fa\u7684invoice,\u00a0\u90a3\u4e48\u5c31\u5e94\u8be5\u4f7f\u752812.5%\u00a0\u7684GST rate,\u5c3d\u7ba1\u4e1c\u897f\u662f\u4e4b\u540e\u518d\u4f9b\u5e94\u7ed9\u5ba2\u4eba\u7684,\u00a0\u6216\u8005payment\u662f\u4e4b\u540e\u624d\u6536\u5230\u7684.<\/li>\n
  2. \u6b3e\u9879\u662f\u57289\u670830\u53f7\u6216\u4e4b\u524d\u6536\u5230\u7684,\u00a0\u4f46\u662f\u53d1\u7968\u662f\u5728\u4e4b\u540e\u624d\u5f00\u51fa\u6765.\u00a0\u8fd9\u6837\u7684\u8bdd,\u4e5f\u5e94\u8be5\u4f7f\u752812.5%,\u800c\u4e14\u5e94\u8be5\u8bb0\u5f55\u57289\u6708\u90a3\u4e2a\u65f6\u671f\u7684GST\u00a0\u7533\u62a5\u4e2d.\u00a0\u5c31\u7b97invoice\u662f\u4e4b\u540e\u5f00\u51fa\u7684,\u4e5f\u6309\u7167\u8fd9\u4e2a12.5%\u7684GST\u6765\u8ba1\u7b97.\u00a0\u7531\u4e8e\u8fd9\u7b14\u6b3e\u9879\u5df2\u7ecf\u8bb0\u5f55\u57289\u6708\u7684GST\u7533\u62a5\u91cc\u4e86,\u6240\u4ee5\u662f\u4e0d\u9700\u8981\u505a\u4efb\u4f55\u8c03\u6574\u4e86.<\/li>\n<\/ol>\n

    \u6709\u4e00\u4e2a\u95ee\u9898\u5c31\u662ftime of supply rule\u548c\u4e0d\u540c\u7684accounting basis\u4f1a\u6709\u70b9\u77db\u76fe.\u00a0\u4e0d\u8fc7,\u00a0\u6ca1\u6709\u5173\u7cfb,IRD\u00a0\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5904\u7406\u65b9\u6848:\u00a0\u5c31\u662f\u6839\u636e\u4f60\u9009\u62e9\u7684ACCOUNTING BASIS\u00a0\u6765\u505a\u4e00\u4e2aGST\u7684\u8c03\u6574.\u00a0\u90a3\u4e48\u4ec0\u4e48\u6837\u7684\u60c5\u51b5\u9700\u8981\u505a\u8c03\u6574\u5462?<\/p>\n

    \u9996\u5148\u5224\u65ad\u4f60\u8d2d\u4e70\u6216\u51fa\u552e\u8fd9\u4e2a\u5546\u54c1\u6216\u670d\u52a1(supply)\u662f\u4e0d\u662f\u5c5e\u4e8equalifying supply (\u8d44\u683c\u4f9b\u5e94),<\/p>\n

      \n
    1. \u51fa\u552e\u6216\u8d2d\u4e70\u7684\u65f6\u95f4\u572810\u67081\u65e5\u4ee5\u524d,\u00a0\u4f46\u662f\u8fd8\u6ca1\u6709\u652f\u4ed8\u6216\u6536\u5230\u6b3e\u9879,\u6ca1\u6709\u8ba1\u7b97\u5728\u4e0a\u4e00\u4e2a\u7a0e\u52a1\u5b63\u5ea6\u91cc.<\/li>\n
    2. \u572810\u67081\u65e5\u4ee5\u524d,\u00a0\u4ece\u6ca1\u6709\u6ce8\u518c\u7a0e\u53f7\u7684\u4e2a\u4eba\u624b\u4e0a\u8d2d\u4e70\u4e86\u4e8c\u624b\u5546\u54c1,\u00a0\u4f46\u662f\u8fd8\u6ca1\u6709\u652f\u4ed8\u8fd9\u7b14\u8d39\u7528.<\/li>\n
    3. \u6ce8\u610f\u7684\u662f,\u00a0\u4efb\u4f55zero-rated or exempt supplies(\u96f6\u7a0e\u7387\u6216\u514d\u7a0e\u5546\u54c1)\u4e0d\u5728\u8c03\u6574\u7684\u8303\u56f4\u91cc.<\/li>\n<\/ol>\n

      \u5f53\u786e\u5b9a\u4e86\u662f\u5c5e\u4e8equalifying supply\u7684\u65f6\u5019,\u5c31\u53ef\u4ee5\u505aGST adjustment\u4e86.\u00a0\u4e0b\u9762\u6211\u4eec\u8be6\u7ec6\u89e3\u8bf4\u4e00\u4e0b\u600e\u6837\u6839\u636eaccounting basis\u7684\u4e0d\u540c\u505a\u8c03\u6574.<\/p>\n

        \n
      1. \u5982\u679c\u516c\u53f8\u9009\u62e9\u7684\u662fpayment accounting basis,\u00a0\u6709\u4e00\u7b14\u6536\u5165\u662f\u53d1\u751f\u57289\u670830\u65e5\u6216\u4e4b\u524d,\u00a0\u4f60\u5c06\u4f1a\u8ba1\u7b9712.5%\u00a0\u7684GST,\u00a0\u4f46\u662f\u6b3e\u9879\u662f10\u67081\u65e5\u6216\u4e4b\u540e\u624d\u6536\u5230,\u00a0\u8fd9\u6837\u7684\u8bdd\uff0c\u4f60\u4f1a\u8ba1\u7b9715%\u00a0\u7684GST\u5728\u4ee5\u540e\u7684GST\u00a0\u7533\u62a5\u5b63\u5ea6\u91cc,\u00a0\u6240\u4ee5\u4f60\u6bd4\u5b9e\u9645\u6536\u5230\u7684\u6b3e\u9879\u591a\u4ea4\u4e862.5%\u7684\u7a0e\uff0e\u90a3\u4e48\u5728\u540e\u9762\u7684GST\u7533\u62a5\u5b63\u5ea6\u91cc\uff0810\u67081\u53f7\u4ee5\u540e\u7684GST\u7533\u62a5\u5b63\u5ea6\u91cc\uff09\u5c31\u9700\u8981\u505a\u4e00\u4e2a\u8c03\u6574\uff1a\u5c31\u662f\u76f4\u63a5\u7528\u7a0e\u540e\u7684\u4ef7\u683c\u9664\u4ee551.75.\u3000\u6bd4\u5982\u8bf4\u6709\u4e00\u7b14\u5f8b\u5e08\u8d39\u662f900 + GST\uff0cinvoice\u662f10\u00a0\u67081\u53f7\u4ee5\u524d\u5f00\u51fa\u7684\uff0c\u90a3\u4e48\u8fd9\u7b14\u8d39\u7528\u4ea7\u751f\u7684sales\u5c31\u662f$1012.5\uff0c\u5176\u4e2d\u6709$112.5\u662f\u4ea4\u7ed9IRD\u7684\u7a0e\uff0e\u4f46\u662f\u5ba2\u6237\u662f10\u00a0\u67081\u53f7\u4ee5\u540e\u624d\u8fc7\u6765\u652f\u4ed8\u8d39\u7528\uff0c\u5bfc\u81f4IRD\u6536\u53d615%\u7684GST\uff0c\u5c31\u662f1012.5*3 \/23 = $132.06\uff0e\u8fd9\u6837\u7684\u8bdd\u5f8b\u5e08\u884c\u5b9e\u9645\u4e0a\u662f\u591a\u4ed8\u4e86\u7a0e$132.06 – $112.5 = $19.56\u7ed9IRD\uff0c\u6240\u4ee5\u5e94\u8be5\u505a\u4e00\u4e2a\u8c03\u6574\u8ba9IRD\u9000\u56de\u5f8b\u5e08\u884c\u591a\u652f\u4ed8\u7684$19.56 (1012.5\/51.75)\uff0e<\/li>\n<\/ol>\n
          \n
        1. \u76f8\u53cd\u7684\u662f\uff0c\u5982\u679c\u67d0\u516c\u53f8\u8d2d\u4e70\u7269\u54c1\u662f\u572810\u67081\u53f7\u4ee5\u524d\u6536\u5230\u7684invoice\uff0c\u572810\u67081\u53f7\u4ee5\u540e\u624d\u652f\u4ed8\u8fd9\u7b14\u8d39\u7528\uff0c\u800c\u4e14\u516c\u53f8\u662fpayments or hybrid accounting basis\uff0e\u8fd9\u6837\u572810\u67081\u53f7\u4ee5\u540e\u8be5\u516c\u53f8\u5c06\u4f1a\u4ee515%\u53bb\u7d22\u56deGST\uff0c\u4f46\u662f\u5b9e\u9645\u4e0a\u8be5\u516c\u53f8\u53ea\u80fd\u630912.5%\u53bb\u7d22\u56deGST\uff0c\u8fd9\u79cd\u60c5\u51b5\u7684\u8bdd,\u3000\u4f60\u5c31\u5e94\u8be5\u5411IRD\u8865\u4ea4\u90a32.5%\u7684\u7a0e\uff0e<\/li>\n<\/ol>\n

          \u540c\u6837\u7684\uff0c\u5982\u679c\u4f60\u572810\u67081\u53f7\u4ee5\u524d\u4ece\u65e0\u7a0e\u53f7\u7684\u4e2a\u4eba\u624b\u4e0a\u8d2d\u4e70\u4e86\u4e8c\u624b\u5546\u54c1\uff0c\u572810\u67081\u53f7\u4ee5\u540e\u624d\u652f\u4ed8\u8fd9\u7b14\u8d39\u7528\uff0c\u800c\u4e14\u8be5\u516c\u53f8\u662finvoice accounting basis,\u00a0\u5c31\u9700\u8981\u5411IRD\u8865\u4ea4\u90a32.5%\u7684\u7a0e\uff0e<\/p>\n

          \u5f53\u6211\u4eec\u505a\u5b63\u5ea6\u7684GST\u7533\u62a5\u7684\u65f6\u5019,\u00a0\u6211\u4eec\u5c31\u9700\u8981\u505a\u4e00\u4e2a\u603b\u7684GST\u8c03\u6574, IRD\u6709\u4e00\u5f20\u8868\u683c\u7ed9\u6211\u4eec\u586b,\u00a0\u53eb\u505a: GST rate change adjustment calculation sheet<\/p>\n

            \n
          1. \u9009\u62e9\u516c\u53f8\u662f\u5c5e\u4e8e\u54ea\u79cdaccounting basis: invoice, hybrid or payment?<\/li>\n
          2. \u786e\u5b9a\u54ea\u4e9b\u4ea4\u6613\u662f\u5c5e\u4e8equalifying supplies (\u6839\u636e\u4ee5\u4e0a\u7684\u8bf4\u660e\u6765\u5224\u65ad)<\/li>\n
          3. \u5c06\u6570\u636e\u586b\u5165\u8868\u683c\u4e2d:<\/li>\n<\/ol>\n

            \u6bd4\u5982\u4e00\u4e2a\u516c\u53f8\u662fpayment accounting basis,\u00a0\u00a0\u572810\u67081\u65e5\u4ed6\u4eec\u5ba1\u67e5\u4e86\u6240\u6709\u622a\u6b62\u81f39\u670830\u65e5\u5c5e\u4e8equalifying supplies\u7684\u5e10\u76ee,\u00a0\u4f8b\u5982:<\/p>\n

            Creditors (\u5e94\u7f34GST\u91d1\u989d)\u00a0\u662f: $7530.15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u586b\u5165Box A<\/p>\n

            Debtors (\u53ef\u7d22\u56deGST\u91d1\u989d)\u00a0\u662f: $4401.10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u586b\u5165Box B<\/p>\n

            \u7528Box A \u2013 Box B\u8ba1\u7b97\u51fa: 7530.15 \u2013 4401.15 = $3129\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u586b\u5165Box C<\/p>\n

            \u7136\u540e\u7528Box C\u9664\u4ee551.75:\u00a0\u00a0$3129 \/ 51.75 = $60.46\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u586b\u5165Box D.<\/p>\n

            \u5c31\u662f\u8bf4\u8fd9\u4e2a\u516c\u53f8\u5e94\u8be5\u5411IRD\u00a0\u8865\u4ea4$60.46\u00a0\u7684\u7a0e.<\/p>\n

            \u5f53Box A\u00a0\u5927\u4e8e\u00a0Box B ,\u662f\u8981\u8865\u4ea4\u7684GST (to pay),\u00a0\u5c06\u6b64Box D\u7684\u6570\u636e\u8f93\u5165GST\u5b63\u5ea6\u7533\u62a5\u8868\u683c\u4e2dBox 9<\/p>\n

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