{"id":5589,"date":"2008-05-12T03:46:57","date_gmt":"2008-05-12T03:46:57","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5589"},"modified":"2021-07-23T02:49:57","modified_gmt":"2021-07-23T02:49:57","slug":"gst-yu-qi","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-yu-qi","title":{"rendered":"GST\u903e\u65f6\u672a\u62a5\uff0c\u63d0\u9632IRD\u201c\u79cb\u540e\u7b97\u8d26\u201d"},"content":{"rendered":"

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 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Return for period ending<\/strong>\uff08\u7533\u62a5\u671f\u7ed3\u675f\u65e5\uff09<\/strong><\/td>\nDue dates for returns and payments<\/strong>(<\/strong>\u7533\u62a5\u53ca\u4ed8\u6b3e\u622a\u6b62\u65e5<\/strong>)<\/strong><\/td>\n<\/tr>\n
31 March 2008<\/td>\n7 May 2008<\/td>\n<\/tr>\n
30 April 2008<\/td>\n28 May 2008<\/td>\n<\/tr>\n
31 May 2008<\/td>\n30\u00a0June 2008<\/p>\n

(This is the next working day\uff09<\/td>\n<\/tr>\n

30 June 2008<\/td>\n28\u00a0July 2008<\/td>\n<\/tr>\n
31 July 2008<\/td>\n28 August 2008<\/td>\n<\/tr>\n
31 August 2008<\/td>\n30\u00a0September 2008<\/p>\n

(this is the next working day)<\/td>\n<\/tr>\n

30 September 2008<\/td>\n28\u00a0October 2008<\/td>\n<\/tr>\n
31 October 2008<\/td>\n28 November 2008<\/td>\n<\/tr>\n
30 November 2008<\/td>\n15 January 2009<\/td>\n<\/tr>\n
31 December 2008<\/td>\n28 January 2009<\/td>\n<\/tr>\n
31 January 2009<\/td>\n2 March\u00a02009<\/p>\n

(this is the next working day)<\/td>\n<\/tr>\n

28 February 2009<\/td>\n30\u00a0March 2009<\/p>\n

(this is the next working day)<\/td>\n<\/tr>\n

31 March 2009<\/td>\n7 May 2009<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u5230\u6b64\u65f6\u8fd8\u672a\u7533\u62a5GST\u6216\u4ed8\u6b3e\u7684\u7ecf\u8425\u8005\u4eec\u5f88\u6709\u53ef\u80fd\u8981\u9762\u4e34\u56fd\u7a0e\u5c40\u7684\u201c\u79cb\u540e\u7b97\u8d26\u201d\uff0c\u5373\u5bf9\u4e8e\u00a0\u201c\u903e\u65f6\u672a\u62a5\u201d\u7684\u7f5a\u6b3e\u3002\u7f5a\u6b3e\u5927\u81f4\u5206\u4e3a\u4e24\u9879\uff0c\u4e3a\u201c\u8fdf\u62a5\u7f5a\u6b3e\u201d\uff08late filing penalty\uff09\u548c\u201c\u8fdf\u4ea4\u7f5a\u6b3e\u201d\uff08late payment penalty\uff09\u3002<\/p>\n

 <\/p>\n

IRD\u4f1a\u5bf9\u5728\u7533\u62a5\u622a\u6b62\u65e5\u524d\u00a0(\u76ee\u524d\u4e3a2008\u5e745\u67087\u65e5)\u00a0\u8fd8\u672a\u63d0\u4f9bGST\u62a5\u8868\u7684\u7eb3\u7a0e\u8005\uff0c\u8fdb\u884c\u201clate filing\u201d\u7684\u5904\u7f5a\uff0c\u6b3e\u989d\u4f9d\u636eGST\u7533\u62a5\u57fa\u51c6\u7684\u4e0d\u540c\u800c\u5f02\u3002\u91c7\u7528payment base\uff08\u4ed8\u6b3e\u57fa\u51c6\uff09\u7684\u751f\u610f\uff0c\u7f5a\u91d1\u4e3a$50;\u00a0\u91c7\u7528invoice base\uff08\u8d26\u5355\u57fa\u51c6\uff09\u6216hybrid base\uff08\u6df7\u5408\u57fa\u51c6\uff09\u7684\u751f\u610f\uff0c\u7f5a\u91d1\u4e3a\u00a0$250\u3002<\/p>\n

 <\/p>\n

IRD\u4f1a\u5bf9\u5728\u4ed8\u6b3e\u622a\u6b62\u65e5\u524d\uff08\u76ee\u524d\u4e3a2008\u5e745\u67087\u65e5\uff09\u8fd8\u672a\u4ed8\u6b3e\u7684\u7eb3\u7a0e\u8005\uff0c\u8fdb\u884c\u201clate payment\u201d\u7684\u5904\u7f5a\u3002\u91d1\u989d\u7531\u4e24\u90e8\u5206\u7ec4\u6210\uff1a\u201c\u9996\u671f\u7f5a\u91d1\u201d\uff08initial payment\uff09\uff0c\u4e3a\u672a\u4ed8\u6216\u8fdf\u4ed8GST\u91d1\u989d\u76841%\uff0c\u5176\u6b21\uff0c\u5018\u82e5\u5728\u4ed8\u6b3e\u622a\u6b62\u65e5\u540e\u76847\u65e5\u5185\u8fd8\u672a\u4ed8\u6b3e\uff0cIRD\u4f1a\u65bd\u4ee5\u4e00\u4e2a\u9644\u52a0\u7f5a\u91d1\uff0c\u989d\u5ea6\u4e3a\u672a\u4ed8\u6216\u8fdf\u4ed8GST\u91d1\u989d\u76844%\uff0c\u82e5\u5bf9\u4ed8\u6b3e\u8fdf\u8fdf\u4e0d\u4ea4\uff0c\u6bcf\u6708\u8fd8\u4f1a\u518d\u88ab\u6301\u7eed\u82db\u4ee51%\u7684\u7f5a\u91d1\u3002\u5982\u679c\u672a\u4ed8\u6216\u8fdf\u4ed8GST\u91d1\u989d\u5c11\u4e8e$100,\u00a0\u5219\u4e0d\u4f1a\u88ab\u65bd\u4ee5\u7f5a\u6b3e\u3002\u5f53\u7136\uff0c\u5982\u679c\u67d0\u751f\u610f\u7ecf\u8425\u8005\u672c\u671f\u7533\u62a5\u7684\u662fGST Refund\uff0c\u201clate payment\u201d\u5904\u7f5a\u5219\u5bf9\u5176\u4e0d\u9002\u7528\u3002<\/p>\n

 <\/p>\n

\u5c3d\u7ba1IRD\u5bf9\u8fdf\u62a5\u548c\u8fdf\u4ed8\u6b3e\u6709\u5f53\u4ec1\u4e0d\u8ba9\u7684\u7f5a\u6b3e\uff0c\u7136\u800c\u4ed6\u4eec\u4e5f\u5e76\u975e\u94c1\u9762\u65e0\u60c5\uff0c\u5728\u7f5a\u6b3e\u4e4b\u4f59\uff0c\u5374\u5411\u672a\u80fd\u53ca\u65f6\u4ea4\u4ed8GST\u62a5\u8868\u548c\u4ed8\u6b3e\u7684\u7ecf\u8425\u8005\u4eec\u63d0\u4f9b\u4e86\u4e00\u4e2a\u7f13\u89e3\u7684\u6e20\u9053\uff0c\u5141\u8bb8GST\u7eb3\u7a0e\u4eba\u7533\u8bf7\u62a5\u7a0e\u5ef6\u671f\uff08EOT\uff1aExtension Of Time\uff09\uff0c\u53e6\u9644\u4e0a\u8fdf\u62a5\u539f\u56e0\uff0c\u56fd\u7a0e\u5c40\u4f1a\u4f9d\u636e\u60c5\u51b5\u5224\u522b\u662f\u5426\u53ef\u4ee5\u8d4b\u4e88\u5ef6\u671f\u3002\u5ef6\u671f\u4e00\u65e6\u901a\u8fc7\uff0c\u5219\u7eb3\u7a0e\u4eba\u4f1a\u88ab\u7ed9\u4e88\u4e00\u4e2a\u65b0\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\uff0c\u4ece\u800c\u514d\u9664\u88ab\u65bd\u4ee5\u7f5a\u6b3e\u3002<\/p>\n

 <\/p>\n

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property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST\u903e\u65f6\u672a\u62a5\uff0c\u63d0\u9632IRD\u201c\u79cb\u540e\u7b97\u8d26\u201d | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u521a\u521a\u7ed3\u675f\u5c06\u8fd1\u4e00\u4e2a\u6708\u4e4b\u591a\uff0c\u5927\u591a\u6570\u7ecf\u8425\u8005\u65e0\u7591\u5728\u8fc7\u53bb\u7684\u6574\u4e2a4\u6708\u90fd\u5728\u4e3aGST\u62a5\u8d26\u800c\u5fd9\u5f97\u7126\u5934\u70c2\u989d\u3002\u5bf9\u4e8e\u901a\u5e38GST\u7533\u62a5\u671f\u6b62\u4e8e3\u670831\u65e5\u7684\u751f\u610f\u6765\u8bf4\uff0cGST\u62a5\u8868\u548c\u4ed8\u6b3e\u622a\u6b62\u65e5\u4e3a5\u67087\u65e5\u3002\u82e5GST\u62a5\u8868\u4e0a\u63d0\u4f9b\u7684\u65e5\u671f\u8fdf\u4e8e3\u670831\u65e5\uff0c\u4e00\u822c\u4ea4\u4ed8\u62a5\u8868\u548c\u4ed8\u6b3e\u7684\u622a\u6b62\u65e5\u4e3a\u4e0b\u6708\u768428\u65e5\u6216\u4e0b\u4e2a\u5de5\u4f5c\u65e5\u3002\" \/>\n<meta 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