{"id":5644,"date":"2009-09-20T04:04:12","date_gmt":"2009-09-20T04:04:12","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5644"},"modified":"2021-01-27T04:06:01","modified_gmt":"2021-01-27T04:06:01","slug":"ru-he-zheng-que-chu-li-jin-rong-gong-si-de-gst","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-zheng-que-chu-li-jin-rong-gong-si-de-gst","title":{"rendered":"\u5982\u4f55\u6b63\u786e\u5904\u7406\u91d1\u878d\u516c\u53f8\u7684GST"},"content":{"rendered":"<p>\u91d1\u878d\u670d\u52a1\u4ea7\u54c1\u5bf9\u4e8e\u4e00\u4e2a\u56fd\u5bb6\u7684\u7ecf\u6d4e\u8d77\u7740\u81f3\u5173\u91cd\u8981\u7684\u5f71\u54cd\u3002\u6bcf\u4e2a\u56fd\u5bb6\u5bf9\u4e8e\u91d1\u878d\u673a\u6784\u7684\u7ba1\u7406\u4e5f\u662f\u5404\u4e0d\u76f8\u540c\u3002\u968f\u7740\u91d1\u878d\u5371\u673a\u7684\u7206\u53d1\uff0c\u7ecf\u6d4e\u7684\u8870\u9000\u8ba9\u4eba\u4eec\u518d\u6b21\u628a\u76ee\u5149\u5bf9\u51c6\u4e86\u91d1\u878d\u670d\u52a1\u4ea7\u54c1\u3002\u6700\u8fd1\u6211\u4eec\u63a5\u5230\u4e00\u4e9b\u5ba2\u6237\u7684\u7535\u8bdd\uff0c\u8be2\u95ee\u6709\u5173\u91d1\u878d\u670d\u52a1\u65b9\u9762\u7684\u7a0e\u52a1\u77e5\u8bc6\u3002\u4f17\u6240\u5468\u77e5\uff0c\u7ebd\u897f\u5170\u7684\u7a0e\u52a1\u79cd\u7c7b\u6709\u591a\u79cd\uff0c\u5176\u89c4\u5b9a\u4e5f\u5404\u4e0d\u76f8\u540c\u3002\u5c31\u5546\u54c1\u670d\u52a1\u7a0e(GST)\u00a0\u4e00\u9879\u6765\u8bf4\uff0c\u572812.5%\u7684\u6b63\u5e38\u7a0e\u7387\u7684\u57fa\u7840\u4e0a\uff0c\u53c8\u53ef\u4ee5\u7ec6\u5206\u4e3a \u8c41\u514d\u4f9b\u5e94\u00a0(Exempt supplies)\u00a0\uff0c\u96f6\u7a0e\u7387\u4f9b\u5e94\u00a0(Zero-rated supplies)\u00a0\u53ca \u7279\u6b8a\u4f9b\u5e94\u00a0(Special supplies)\u00a0\u3002\u90a3\u4e48\u4f5c\u4e3a\u91d1\u878d\u670d\u52a1\u4ea7\u54c1\u5e94\u8be5\u88ab\u5f52\u4e3a\u54ea\u4e00\u7c7b\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u8c41\u514d\u4f9b\u5e94(Exempt supplies)\uff0c\u987e\u540d\u601d\u4e49\u6307\u7684\u662f\u90a3\u4e9b\u4e0d\u9700\u8981\u5411\u56fd\u7a0e\u5c40\u7f34\u7eb3\u5546\u54c1\u670d\u52a1\u7a0e\u7684\u670d\u52a1\u3002\u6839\u636e\u56fd\u7a0e\u5c40\u7684\u89c4\u5b9a\uff0c\u6240\u63d0\u4f9b\u7684\u91d1\u878d\u670d\u52a1\uff0c\u4ee5\u53ca\u56e0\u6b64\u800c\u4ea7\u751f\u7684\u201c\u5408\u7406\u7684\u9644\u5e26\u53ca\u5fc5\u8981\u201d\u7684\u5546\u54c1\u548c\u670d\u52a1(\u7531\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u6240\u63d0\u4f9b)\u662f\u53ef\u4ee5\u8c41\u514d\u5f81\u6536GST\u7684\u3002(Supplies of financial service, and the supply (by a financial service provider) of goods and services which are &#8220;reasonably incidental and necessary&#8221; to a supply of financial services, are exempt from GST)\u00a0\u3002\u4e00\u8bf4\u5230\u91d1\u878d\u670d\u52a1\uff0c\u76f8\u4fe1\u5f88\u591a\u670b\u53cb\u9a6c\u4e0a\u5c31\u4f1a\u60f3\u5230\u6362\u6c47\u670d\u52a1(Exchange of currency)\u6216\u662f\u94f6\u884c\u8d37\u6b3e\uff0c\u4f46\u5176\u5b9e\u91d1\u878d\u670d\u52a1\u7684\u8303\u56f4\u8fdc\u8fdc\u4e0d\u6b62\u8fd9\u4e9b\u3002\u4f8b\u5982\u652f\u7968\u6216\u4fe1\u7528\u8bc1\u7684\u6240\u6709\u6743\u7684\u53d1\u884c\uff0c\u652f\u4ed8\uff0c\u6536\u6b3e\u53ca\u8f6c\u8ba9\u00a0(The issue, payment, collection or transfer of ownership of a cheque or letter of credit)\uff0c\u4e70\u5356\u80a1\u7968\uff0c\u51fa\u552e\u4eba\u5bff\u4fdd\u9669\u5355(Life insurance policy)\u7b49\u5747\u53ef\u88ab\u89c6\u4e3a\u662f\u91d1\u878d\u670d\u52a1\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\u9664\u503a\u6743\u4eba\u672c\u4eba\u4ee5\u5916\uff0c\u5176\u4ed6\u4efb\u4f55\u4eba\u8fdb\u884c\u8ffd\u8ba8\u6b20\u6b3e\u7684\u670d\u52a1\u90fd\u4e0d\u5305\u62ec\u5728\u56fd\u7a0e\u5c40\u5bf9\u91d1\u878d\u670d\u52a1\u7684\u5b9a\u4e49\u91cc(Debt collection services carried out by anyone other than the creditor are specifically excluded from the definition of financial services)\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f88\u591a\u94f6\u884c\u6216\u662f\u91d1\u878d\u673a\u6784\u90fd\u4f1a\u63d0\u4f9b\u4e00\u9879\u53eb\u505a\u8d22\u52a1\u89c4\u5212\u7684\u670d\u52a1(Financial planning services)\uff0c\u8fd9\u7c7b\u670d\u52a1\u4e3b\u8981\u662f\u7528\u6765\u5e2e\u52a9\u4e00\u4e9b\u4e0d\u5584\u4e8e\u7406\u8d22\u7684\u987e\u5ba2\u3002\u901a\u5e38\u8d22\u52a1\u89c4\u5212\u7684\u8d39\u7528\u5305\u542b\u4e86\u7406\u8d22\u987e\u95ee\u5411\u987e\u5ba2\u63d0\u4f9b\u7684\u4e0d\u540c\u7c7b\u578b\u7684\u7406\u8d22\u670d\u52a1\u3002\u5176\u4e2d\u6700\u5e38\u89c1\u7684\u6709\u521d\u6b65\u89c4\u5212\u7684\u8d39\u7528\u00a0(Initial planning fees)\u00a0\uff0c\u6267\u884c\u8d39\u7528\u00a0(Implementation fees)\u00a0\uff0c\u884c\u653f\u8d39\u7528\u00a0(Administration fees)\uff0c\u76d1\u7763\u8d39\u7528\u00a0(Monitoring fees)\u00a0\uff0c\u8bc4\u4f30\u8d39\u7528\u00a0(Evaluation fees)\uff0c\u4ece\u65b0\u89c4\u5212\u7684\u8d39\u7528\u00a0(Re-planning fees)\u00a0\u548c\u4ea4\u6362\u8d39\u7528\u00a0(Switching fees)\u3002\u4e3a\u4e86\u8ba9\u5927\u5bb6\u66f4\u597d\u7684\u533a\u5206\u5404\u4e2a\u9636\u6bb5\u7684\u8d39\u7528\u662f\u542b\u6709GST\u7684\uff0c\u56fd\u7a0e\u5c40\u4f5c\u51fa\u4e86\u4ee5\u4e0b\u7684\u89e3\u91ca\uff1a\u521d\u6b65\u89c4\u5212\u7684\u8d39\u7528\uff0c\u76d1\u7763\u8d39\u7528\uff0c\u8bc4\u4f30\u8d39\u7528\u53ca\u4ece\u65b0\u89c4\u5212\u7684\u8d39\u7528\u90fd\u662f\u9700\u8981\u7f34\u7eb3GST\u7684\uff0c\u800c\u4f8b\u5982\u6267\u884c\u8d39\u7528\uff0c\u884c\u653f\u8d39\u7528\u548c\u4ea4\u6362\u8d39\u7528\u5219\u662f\u4e0d\u9700\u8981\u7f34\u7eb3GST\u7684\u3002\u56fd\u7a0e\u5c40\u4e3b\u8981\u662f\u901a\u8fc7\u5bf9\u6240\u63d0\u4f9b\u670d\u52a1\u6027\u8d28\u7684\u5ba1\u67e5\u6765\u786e\u5b9a\u8d22\u52a1\u987e\u95ee\u6240\u5411\u987e\u5ba2\u63d0\u4f9b\u670d\u52a1\u7684\u7c7b\u578b\uff0c\u4ece\u800c\u786e\u5b9a\u6b64\u670d\u52a1\u662f\u5426\u9700\u8981\u7f34\u7eb3GST\uff08To determine the type of service a financial service is offering to investors, the IRD will examine the nature of the supply rather than the label that has been given to the supply\uff09\u3002\u4e00\u822c\u91d1\u878d\u673a\u6784\u7684\u4e3b\u8981\u6536\u5165\u6765\u6e90\u4e8e\u5411\u987e\u5ba2\u63d0\u4f9b\u4e0d\u540c\u79cd\u7c7b\u7684\u91d1\u878d\u670d\u52a1\u3002\u65e2\u7136\u8fd9\u4e9b\u670d\u52a1\u90fd\u88ab\u56fd\u7a0e\u5c40\u5b9a\u4e49\u4e3a\u8c41\u514d\u4f9b\u5e94\u65e0\u9700\u7f34\u7eb3GST\uff0c \u90a3\u4e48\u91d1\u878d\u516c\u53f8\u662f\u4e0d\u662f\u8fd8\u53ef\u4ee5\u5411\u56fd\u7a0e\u5c40claim\u00a0\u6709\u5173\u516c\u53f8\u82b1\u8d39\u7684GST\u5462\uff1f\u663e\u7136\u56fd\u7a0e\u5c40\u4e5f\u6ce8\u610f\u5230\u4e86\u8fd9\u4e00\u70b9\uff0c\u5728\u5bf9\u91d1\u878d\u670d\u52a1\u7684\u89c4\u5b9a\u4e2d\u7279\u522b\u6307\u51fa<\/p>\n<p>\u65e2\u7136\u91d1\u878d\u670d\u52a1\u5c5e\u4e8e\u8c41\u514d\u5f81\u6536GST\uff0c\u90a3\u4e48\u4f5c\u4e3a\u63d0\u4f9b\u8fd9\u4e9b\u670d\u52a1\u7684\u91d1\u878d\u673a\u6784\u662f\u4e0d\u53ef\u4ee5\u5411\u56fd\u7a0e\u5c40claim\u00a0\u6709\u5173\u516c\u53f8\u82b1\u8d39\u7684GST(Because financial services are treated as GST exempt, financial institutions cannot claim GST input tax on the goods and services which they buy)\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f46\u662f\u57282005\u5e74\u7684\u65f6\u5019\uff0c\u56fd\u7a0e\u5c40\u5bf9\u91d1\u878d\u670d\u52a1\u7684\u89c4\u5b9a\u4f5c\u51fa\u4e86\u4e00\u4e9b\u4fee\u6539\u3002\u8fd9\u4e9b\u4fee\u6539\u53ea\u8981\u662f\u4e3a\u4e86\u5e2e\u52a9\u90a3\u4e9b\u88ab\u8fc7\u6e21\u5f81\u7a0e\u7684\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u4ee5\u53ca\u9f13\u52b1\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u5916\u5305\u57fa\u672c\u670d\u52a1\uff0c\u4ece\u800c\u63d0\u9ad8\u8d44\u6e90\u6548\u7387\u3002(This concession is intended to provide relief from over-taxation for taxpayers who provide financial services and aims to encourage financial services providers to outsource essential activities, thereby improving the efficiency of resources)\u3002\u6839\u636e\u56fd\u7a0e\u5c40\u7684\u8fd9\u4e9b\u4fee\u6539\uff0c\u5bf9\u4e8e\u63d0\u4f9b\u4f01\u4e1a\u4e0e\u4f01\u4e1a\u4e4b\u95f4\u91d1\u878d\u670d\u52a1\u7684\u6ce8\u518c\u4f9b\u5e94\u5546\uff0c\u5176\u670d\u52a1\u53ef\u4ee5\u662f\u4eab\u53d7\u96f6\u7a0e\u7387\u7684(Register suppliers of financial services have been able to elect that their business-to-business supplies of financial services are zero-rated)\u3002\u5c31\u4e5f\u662f\u8bf4\u5bf9\u4e8e\u63d0\u4f9b\u4f01\u4e1a\u4e0e\u4f01\u4e1a\u95f4\u7684\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u6765\u8bf4\uff0c\u5176\u6709\u5173\u516c\u53f8\u82b1\u8d39\u7684GST\u662f\u53ef\u4ee5\u5411\u56fd\u7a0e\u5c40claim\u56de\u6765\u7684\u3002\u6ce8\u518c\u4eba\u9700\u8981\u901a\u77e5\u7a0e\u52a1\u4e13\u5458\u4e3a\u5176\u66f4\u6539\u6240\u63d0\u4f9b\u4f01\u4e1a\u4e0e\u4f01\u4e1a\u95f4\u7684\u91d1\u878d\u670d\u52a1\u4e3a\u96f6\u5229\u7387\u3002\u4e14\u6b64\u7a0e\u7387\u4e00\u7ecf\u7a0e\u52a1\u4e13\u5458\u6279\u51c6\uff0c\u53ef\u4e00\u76f4\u5ef6\u7528\u81f3\u6ce8\u518c\u4eba\u63d0\u51fa\u53d6\u6d88\u7533\u8bf7\u4e3a\u6b62\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6ce8\u518c\u4f9b\u5e94\u5546\u5728\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\u4e0b\u53ef\u89c6\u5176\u63d0\u4f9b\u7684\u91d1\u878d\u670d\u52a1\u4e3a\u96f6\u7a0e\u7387\uff1a<\/p>\n<ul>\n<li>\u5df2\u5411\u7a0e\u52a1\u4e13\u5458\u63d0\u51fa\u7533\u8bf7<\/li>\n<li>\u572812\u4e2a\u6708\u5185\uff0c\u91d1\u878d\u670d\u52a1\u7684\u6ce8\u518c\u4eba\u6240\u63d0\u4f9b\u7684\u5e94\u5f81\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u91d1\u989d\u9700\u5360\u603b\u91d1\u989d\u768475%\u4ee5\u4e0a(the financial services are made to a registered person who makes taxable supplies of goods and services of at least 75% of the total value of the supplies made in 12-month period)\u3002\u5c31\u4e5f\u662f\u8bf4\uff0c\u53ea\u6709\u5f53\u4f60\u6240\u63d0\u4f9b\u7684\u91d1\u878d\u670d\u52a1\u4e0d\u8d85\u8fc7\u603b\u6536\u5165\u768425%\uff0c\u5c31\u53ef\u4ee5\u4e3a\u5176\u7533\u8bf7\u96f6\u7a0e\u7387\u653f\u7b56\u3002<\/li>\n<li>\u4e3a\u67d0\u4e2a\u96c6\u56e2\u516c\u53f8\u7684\u9644\u5c5e\u5206\u516c\u53f8\u6240\u63d0\u4f9b\u7684\u91d1\u878d\u670d\u52a1\uff0c\u4e14\u572812\u4e2a\u6708\u4e2d\u8fd9\u5bb6\u96c6\u56e2\u516c\u53f8\u63d0\u4f9b\u5e94\u5f81\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u5360\u5176\u603b\u4f9b\u5e94\u768475%\u4ee5\u4e0a(The financial services are supplied to a person who is a member of a group of companies and the group makes taxable supplies of at least 75% of the total value of the supplies made in a 12-month 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