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goods sold by non-profit organization)\uff0c\u90a3\u4e48\u8fd9\u6837\u5546\u54c1\u7684\u4ef7\u683c\u4e2d\u662f\u4e0d\u80fd\u542b\u6709GST\u7684\u3002\u6bd4\u5982\uff0cA\u5148\u751f\u5411\u67d0\u4e2a\u975e\u76c8\u5229\u7684\u7ec4\u7ec7ABC\u6350\u8d60\u4e86\u4e00\u6279\u8d27\u54c1\uff0c\u5728\u56db\u5ddd\u5730\u9707\u671f\u95f4\uff0c\u8fd9\u95f4\u975e\u76c8\u5229\u7684\u7ec4\u7ec7ABC\u51b3\u5b9a\u628aA\u5148\u751f\u6240\u6350\u8d60\u7684\u8fd9\u6279\u8d27\u54c1\u90a3\u51fa\u6765\u4e49\u5356\uff0c\u6765\u4e3a\u707e\u533a\u4eba\u6c11\u52df\u6350\u3002\u6bcf\u4ef6\u7269\u54c1\u7684\u552e\u4ef7\u662f10\u5143\uff0c\u6700\u7ec8\u4e00\u5171\u7b79\u5f975000\u5143\u3002\u90a3\u4e48\u4e0d\u7ba1\u662f\u6bcf\u4ef6\u7269\u54c1\u7684\u5355\u4ef710\u5143\u8fd8\u662f\u6700\u7ec8\u4e00\u5171\u7b79\u5f97\u7684\u91d1\u989d5000\u5143\u90fd\u662f\u4e0d\u5305\u542b12.5%\u00a0\u7684GST\u7684\u3002\u4e5f\u5c31\u662f\u8bf4\u8fd9\u95f4\u975e\u76c8\u5229\u7684\u7ec4\u7ec7ABC\u662f\u4e0d\u9700\u8981\u5411\u56fd\u7a0e\u5c40\u7f34\u7eb3\u8fd9\u90e8\u5206\u7684GST\u7a0e\u9879\u7684\u3002\u56e0\u4e3a\u8fd9\u6279\u7269\u54c1\u662fA\u5148\u751f\u7684\u6350\u8d60\u7269\u54c1(Donated goods)\u3002<\/p>\n<p>\u8bf4\u5230\u8fd9\u91cc\uff0c\u6211\u60f3\u5f88\u591a\u670b\u53cb\u90fd\u4f1a\u95ee\u8fd9\u6837\u4e00\u4e2a\u95ee\u9898\u3002\u65e2\u7136\u975e\u76c8\u5229\u7ec4\u7ec7\u6240\u5356\u7684\u5546\u54c1\u662f\u4e0d\u5305\u542bGST\uff0c\u90a3\u4e48\u5982\u679c\u4ed6\u4eec\u5f00\u4e00\u5bb6\u5e97\u6765\u5356\u8fd9\u4e9b\u5546\u54c1\u7684\u8bdd\uff0c\u4e0d\u662f\u8fd8\u80fdclaim\u4e00\u4e9b\u8d39\u7528\u4e2d\u7684GST\u56de\u6765\u3002\u4f8b\u5982\u7535\u8d39(Electricity fee)\uff0c\u623f\u5b50\u7684\u5730\u7a0e(Rate)\u548c\u7ef4\u4fee\u4fdd\u517b(Repair and 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