{"id":5616,"date":"2009-07-03T03:57:31","date_gmt":"2009-07-03T03:57:31","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5616"},"modified":"2021-01-27T03:59:59","modified_gmt":"2021-01-27T03:59:59","slug":"shen-zhong-xuan-ze-he-geng-gai-gst-shen-bao-qi-ji-kuai-ji-ji-zhun","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shen-zhong-xuan-ze-he-geng-gai-gst-shen-bao-qi-ji-kuai-ji-ji-zhun","title":{"rendered":"\u614e\u91cd\u9009\u62e9\u548c\u66f4\u6539GST\u7533\u62a5\u671f\u53ca\u4f1a\u8ba1\u57fa\u51c6"},"content":{"rendered":"

\uff08\u7531P.A.S\u4f1a\u8ba1\u884c\u7279\u7ea6\u4f9b\u7a3f\uff0c04-July-2009\uff09<\/p>\n

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\u8be5\u5982\u4f55\u9009\u53d6<\/strong>GST<\/strong>\u7684\u7533\u62a5\u5468\u671f\u5462\uff1f<\/strong><\/p>\n

\u4f5c\u4e3aGST\u7684\u6ce8\u518c\u5546\u5bb6\u6765\u8bf4\uff0cGST\u7684\u7533\u62a5\u671f\u6709\u4e09\u79cd\u9009\u62e9\uff0c\u5206\u522b\u662f1\u6708\uff0c2\u4e2a\u6708\u548c6\u4e2a\u6708\u3002\u7533\u62a5\u5468\u671f\u7684\u4e0d\u540c\u662f\u4f9d\u636e\u751f\u610f\u8425\u4e1a\u989d\u7684\u591a\u5c11\u800c\u9009\u62e9\u7684\u3002\u6839\u636eIRD\u7684\u65b0\u89c4\u5b9a\uff0c\u00a0\u82e5\u60a8\u5728\u8fc7\u53bb\u768412\u4e2a\u6708\u5185\uff0c\u6216\u672a\u676512\u4e2a\u6708\u7684\u9884\u4f30\u8425\u4e1a\u989d\u5c0f\u4e8e50\u4e07\uff0c\u53ef\u4efb\u610f\u9009\u62e91\u4e2a\u6708\u30012\u4e2a\u6708\u62166\u4e2a\u6708\u7533\u62a5\uff1b\u82e5\u8425\u4e1a\u989d\u8d85\u8fc750\u4e07\u5e76\u5c0f\u4e8e2400\u4e07\uff0c\u5219\u5fc5\u987b\u9009\u62e91\u4e2a\u6708\u62162\u4e2a\u6708\u7684\u7533\u62a5\u671f\uff1b\u82e5\u8425\u4e1a\u989d\u8d85\u8fc72\u53434\u767e\u4e07\uff0c\u5219\u53ea\u80fd\u9009\u62e91\u4e2a\u6708\u7684\u7533\u62a5\u671f\u3002\u800c\u5982\u679c\u8425\u4e1a\u989d\u8fbe\u4e0d\u52306\u4e07\uff0c\u6216\u9884\u4f30\u751f\u610f\u5728\u672a\u676512\u4e2a\u6708\u5185\u4e0d\u8425\u4e1a\uff0c\u60a8\u53ef\u4ee5\u9009\u62e9\u81ea\u613f\u6216\u4e0d\u6ce8\u518cGST\u3002<\/p>\n

\u7efc\u4e0a\u6240\u8ff0\uff0c\u9664\u975e\u60a8\u8d85\u8fc7\u4e86IRD\u8981\u6c42\u7684\u8425\u4e1a\u989d\u5e95\u9650\uff0c\u5426\u5219\u5728\u9009\u62e9GST\u7684\u7533\u62a5\u671f\u65f6\uff0c\u662f\u6bd4\u8f83\u7075\u6d3b\u81ea\u4e3b\u7684\u3002\u4f46\u662f\u4e00\u822c\u6765\u8bf4\uff0c\u5728\u65b0\u897f\u5170\u8fd0\u8425\u7684\u4e0d\u5c11\u751f\u610f\u548c\u516c\u53f8\uff0c\u90fd\u5c5e\u4e8e\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u5176\u5e74\u8425\u4e1a\u989d\u57fa\u672c\u90fd\u572850\u4e07\u4ee5\u4e0b\uff0c\u6240\u4ee5\uff0c\u9009\u62e96\u4e2a\u6708\u7684GST\u00a0\u7533\u62a5\u5468\u671f\u5c31\u6bd4\u8f83\u9002\u5408\u548c\u65b9\u4fbf\u4e86\u3002\u5728\u6587\u7ae0\u5f00\u5934\u6211\u4eec\u63d0\u5230\u7684\u6848\u4f8b\u91cc\uff0c\u9648\u5148\u751f\u5728\u8fd0\u8425\u516c\u53f8\u7684\u8fc7\u7a0b\u4e2d\uff0c\u5c31\u53d1\u73b02\u4e2a\u6708\u7684\u7533\u62a5\u671f\u5bf9\u4e8e\u4ed6\u6765\u8bf4\u5e76\u4e0d\u9002\u7528\u3002\u56e0\u4e3a\u4ed6\u7684\u8425\u4e1a\u989d\u5e76\u6ca1\u6709\u8fbe\u523050\u4e07\uff0c\u800c\u6bcf\u4e24\u4e2a\u6708\u5c31\u8981\u7533\u62a5\u4e00\u6b21\uff0c\u65e2\u591a\u8017\u8d39\u4e86\u4ed6\u4e0d\u5c11\u65f6\u95f4\u4e5f\u8017\u8d39\u4e86\u5f88\u591a\u76f8\u5173\u8d39\u7528\u3002<\/p>\n

\u90a3\u4e48\u5728\u6ce8\u518c<\/strong>GST<\/strong>\u65f6\uff0c\u8be5\u5982\u4f55\u9009\u62e9\u7533\u62a5\u57fa\u51c6\u5462\uff1f<\/strong><\/p>\n

\u603b\u4f53\u6765\u8bf4\uff0cGST\u7684\u505a\u6cd5\u6709\u4e09\u79cd\u57fa\u51c6\uff1a\u8d26\u5355\u57fa\u51c6\uff08Invoice Basis\uff09\uff1b\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08Payment or Cash Basis\uff09\uff1b\u548c\u6df7\u5408\u57fa\u51c6\uff08Hybrid Basis\uff09\u3002Invoice Basis\u662f\u5f53\u65e0\u8bba\u5411IRD\u7d22\u56deGST\u6216\u505aGST\u8bb0\u5f55\u65f6\uff0c\u90fd\u4ee5\u6536\u5230\u7684\u8d26\u5355\u65e5\u671f\u4e3a\u6807\u51c6\uff1b\u82e5\u91c7\u7eb3Payment Basis\uff0c\u4e0d\u7ba1\u662f\u652f\u4ed8GST\u65b9\u8fd8\u662f\u6536\u53d6GST\u65b9\uff0c\u5f53\u8bb0GST\u5e10\u7684\u65f6\u5019\u90fd\u662f\u4ee5\u5b9e\u9645\u4ed8\u6b3e\u65e5\u671f\u4f5c\u4e3a\u6807\u51c6\uff1bHybrid Basis\u662f\u7efc\u5408\u4e86Invoice Basis\u548cPayment Basis\u7684\u4e00\u79cd\u57fa\u51c6\u3002\u5373\u5728\u8bb0\u5f55GST\u65f6\u91c7\u7528Invoice Basis\uff0c\u7d22\u56deGST\u65f6\u91c7\u7528Payment Basis\u3002<\/p>\n

\u82e5\u60a8\u5728\u8fc7\u53bb\u768412\u4e2a\u6708\u5185\u7684\u8425\u4e1a\u989d\u6216\u9884\u8ba1\u5728\u672a\u676512\u4e2a\u6708\u5185\u7684\u8425\u4e1a\u989d\uff0c\u4e0d\u8d85\u8fc7200\u4e07\uff0c\u60a8\u53ef\u4ee5\u9009\u62e9\u4efb\u4f55\u4e00\u79cd\u57fa\u51c6\uff1b\u82e5\u8d85\u8fc7200\u4e07\uff0c\u60a8\u5c31\u53ea\u80fd\u9009\u62e9\u8d26\u5355\u57fa\u51c6\uff08Invoice Basis\uff09\u548c\u6df7\u5408\u57fa\u51c6\uff08Hybrid Basis\uff09\uff0c\u800c\u4e0d\u80fd\u4f7f\u7528\u4ed8\u6b3e\uff08\u6216\u73b0\u91d1\uff09\u57fa\u51c6\uff08Payment or Cash Basis\uff09\u4e86\u3002<\/p>\n

\u5bf9\u4e8e\u5728\u65b0\u897f\u5170\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u6765\u8bf4\uff0cPayment Basis\u4e00\u822c\u662f\u6bd4\u8f83\u9002\u7528\u7684\u3002\u6211\u4eec\u53ef\u4ee5\u6839\u636e\u5b9e\u9645\u7684\u652f\u4ed8\u65e5\u671f\u548c\u6536\u6b3e\u65e5\u671f\uff0c\u5411IRD\u652f\u4ed8\u6216\u7d22\u56deGST\u3002\u8fd9\u4e2a\u7533\u62a5\u57fa\u51c6\u7684\u597d\u5904\u5728\u4e8e\uff0c\u6211\u4eec\u53ef\u4ee5\u5f88\u660e\u786e\u7684\u5728Bank Statement\u91cc\u9762\u627e\u5230\u76f8\u5173\u6570\u636e\uff0c\u65b9\u4fbf\u8bb0\u5f55\u548c\u6838\u7b97\uff0c\u800c\u4e14\u4e5f\u53ef\u4ee5\u4f5c\u4e3a\u4f9d\u636e\u8fdb\u884c\u5b58\u6863\u3002\u8fd9\u4e5f\u5c06\u4e3a\u4e4b\u540e\u7684\u4f1a\u8ba1\u5e74\u5ea6\u62a5\u8868\u7b49\u5e26\u6765\u5f88\u591a\u597d\u5904\u548c\u4fbf\u5229\u3002<\/p>\n

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\u9996\u5148\uff0cIRD\u6309\u7167\u4ed6\u7684\u8981\u6c42\uff0cGST\u7533\u62a5\u671f\u4ece12\u6708\u8d77\u5f00\u59cb\u66f4\u6362\u4e3a6\u4e2a\u6708\uff0c\u4e5f\u5c31\u662f\u8bf4\uff0c\u9648\u5148\u751f\u7684GST\u7533\u62a5\u671f\u53d8\u66f4\u4e3a\uff1a\u00a012\u67081\u65e5-5\u670831\u65e5\u4e3a\u4e00\u4e2a\u5468\u671f\uff1b6\u67081\u65e5\u523011\u670830\u65e5\u4e3a\u4e00\u4e2a\u5468\u671f\uff0c\u6bcf6\u4e2a\u6708\u62a5\u4e00\u6b21GST\u3002\u4f46\u662f\uff0c\u8fd9\u79cd\u7533\u62a5\u65b9\u5f0f\uff0c\u9020\u6210\u4ed6\u5728\u51c6\u5907\u4f1a\u8ba1\u5e74\u5ea6\u62a5\u8868(Financial Report)\u65f6\u51fa\u73b0\u4e00\u4e9b\u9ebb\u70e6\u3002\u4f17\u6240\u5468\u77e5\uff0c\u6211\u4eec\u6240\u8bf4\u7684\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u662f\u4ece\u4e0a\u4e00\u5e74\u76844\u67081\u65e5\u8d77\uff0c\u5230\u8fd9\u4e00\u5e74\u76843\u670831\u65e5\u622a\u6b62\uff0c\u4e3a\u4e00\u4e2a\u5b8c\u6574\u7684\u4f1a\u8ba1\u5e74\u5ea6\u3002\u6240\u4ee5\u5e74\u5ea6\u62a5\u8868\u4e2d\uff0c\u662f\u9488\u5bf9\u8fd9\u4e00\u4e2a\u4f1a\u8ba1\u5e74\u5ea6\u7684\u53d1\u751f\u7684\u6240\u6709\u7a0e\u52a1\u884c\u4e3a\u800c\u8a00\u7684\u3002\u7136\u800c\u9648\u5148\u751f\u66f4\u6539\u7684GST\u7533\u62a5\u671f\uff0c\u8de8\u8d8a\u4e86\u4e00\u4e2a\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u8fd9\u5c31\u7ed9\u5e74\u7ec8\u62a5\u7a0e\u7684\u8d44\u6599\u6574\u7406\u9020\u6210\u4e00\u5b9a\u7684\u9ebb\u70e6\u548c\u5f71\u54cd\u3002<\/p>\n

\u8fd9\u91cc\u4f1a\u6d89\u53ca\u5230\u4e00\u4e2a\u5173\u4e8e\u201cAligning payment dates\u201d\u7684\u95ee\u9898\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u5f53\u60a8\u66f4\u6539GST\u7684\u7533\u62a5\u5468\u671f\u65f6\uff0c\u60a8\u8fd8\u662f\u9700\u8981\u5148\u7ee7\u7eed\u60a8\u66f4\u6539\u524d\u7684\u7533\u62a5\u671f\uff0c\u76f4\u5230\u4e0e\u65b0\u7684\u7533\u62a5\u671f\u65f6\u95f4\u543b\u5408\uff0c\u624d\u5f00\u59cb\u65b0\u7684GST\u7533\u62a5\u671f\u3002\u4ee5\u9648\u5148\u751f\u4e3a\u4f8b\uff0c\u4ed6\u7533\u8bf7\u4ece12\u67081\u65e5\u5f00\u59cb\u66f4\u6539GST\u7533\u62a5\u671f\uff0c\u4f46\u4ed6\u4ecd\u5e94\u8be5\u6309\u7167\u8fc7\u53bb\u76842\u4e2a\u6708\u7684\u7533\u62a5\u671f\u7ee7\u7eed\u7533\u62a5GST,\u76f4\u52303\u670831\u65e5\u4e3a\u6b62\u3002\u4ece4\u67081\u65e5\u8d77\uff0c\u5f00\u59cb\u6b63\u5f0f\u66f4\u6539\u4e3a6\u4e2a\u6708\u7684\u7533\u62a5\u671f\uff084\u67081\u65e5-9\u670830\u65e5\uff0c10\u67081\u65e5-3\u670831\u65e5\uff09\uff0c\u5373\u6bcf\u5e74\u7533\u62a5\u4e24\u6b21\u3002<\/p>\n

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\u50cf\u9648\u5148\u751f\u8fd9\u6837\u7684\u72b6\u51b5\u6211\u4eec\u5df2\u7ecf\u9047\u5230\u4e86\u5f88\u591a\uff0c\u6211\u4eec\u4f1a\u8ba1\u884c\u5728\u8fd9\u91cc\u8981\u63d0\u9192\u5927\u5bb6\uff0c\u4e3a\u907f\u514d\u51fa\u73b0\u672c\u6587\u4e2d\u63d0\u5230\u7684\u7c7b\u4f3c\u95ee\u9898\uff0c\u8bf7\u5728\u9009\u62e9\u6216\u66f4\u6539\u8fd9\u4e9b\u76f8\u5173\u7a0e\u52a1\u9009\u9879\u65f6\uff0c\u4ed4\u7ec6\u7814\u7a76\u4e86\u89e3\u6e05\u695a\uff0c\u6216\u8bf7\u6559\u4e13\u4e1a\u4f1a\u8ba1\u5e08\uff0c\u5343\u4e07\u8981\u614e\u91cd\u9009\u62e9\uff0c\u4ee5\u514d\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u9ebb\u70e6\u3002<\/p>\n

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