{"id":5654,"date":"2009-08-04T04:06:20","date_gmt":"2009-08-04T04:06:20","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5654"},"modified":"2021-01-27T04:10:02","modified_gmt":"2021-01-27T04:10:02","slug":"fei-ying-li-zu-zhi-shui-wu-zhi-duo-shao-xu","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/fei-ying-li-zu-zhi-shui-wu-zhi-duo-shao-xu","title":{"rendered":"\u975e\u76c8\u5229\u7ec4\u7ec7\u7a0e\u52a1\u77e5\u591a\u5c11 (\u7eed)"},"content":{"rendered":"<p>\u5728\u4e0a\u4e00\u7bc7\u6587\u7ae0\u4e2d\u6211\u4eec\u4ecb\u7ecd\u4e86\u6709\u5173\u975e\u76c8\u5229\u7ec4\u7ec7\u7684\u4e00\u4e9b\u6982\u51b5\u3002\u4f8b\u5982\u600e\u6837\u7684\u7ec4\u7ec7\u80fd\u88ab\u79f0\u4f5c\u4e3a\u975e\u76c8\u5229\u7684\u7ec4\u7ec7(Non-Profit Organization)\u3002\u4ee5\u53ca\u4ed6\u4eec\u7684\u6536\u5165\u548c\u8d39\u7528\u53c8\u9700\u4e0d\u9700\u8981\u7f34GST\u5462\uff1f\u76f8\u4fe1\u770b\u8fc7\u6211\u4eec\u6587\u7ae0\u7684\u670b\u53cb\u5e94\u8be5\u5bf9\u975e\u76c8\u5229\u7ec4\u7ec7\u6709\u4e86\u4e00\u4e2a\u57fa\u672c\u7684\u4e86\u89e3\u3002\u5728\u8fd9\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c06\u4e3a\u4f60\u6765\u4ecb\u7ecd\u51e0\u4e2a\u5bf9\u4e8e\u975e\u76c8\u5229\u7ec4\u7ec7\u6bd4\u8f83\u91cd\u8981\u7684\u6982\u5ff5\uff0c\u4ee5\u53ca\u4e00\u4e9b\u8bfb\u8005\u56f0\u60d1\u7684\u95ee\u9898\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u975e\u76c8\u5229\u7ec4\u7ec7\u7684\u6536\u5165\u5927\u591a\u6765\u81ea\u4e8e\u6350\u8d60(Donations)\u3002\u5728\u4e0a\u671f\u7684\u6587\u7ae0\u4e2d\u6211\u4eec\u4e5f\u63d0\u5230\u4e86\uff0c\u5982\u679c\u975e\u76c8\u5229\u7ec4\u7ec7\u63a5\u53d7\u6765\u81ea\u522b\u4eba\u7684\u6350\u8d60\uff0c\u4e0d\u7ba1\u662f\u91d1\u94b1\u8fd8\u662f\u7269\u54c1\uff0c\u90fd\u662f\u4e0d\u5305\u542bGST\u7684\u3002\u90a3\u4e48\u662f\u4e0d\u662f\u6240\u6709\u7684\u6350\u8d60\u90fd\u4e0d\u5305\u542bGST\u7684\u5462\uff1f\u56fd\u7a0e\u5c40\u8ba4\u4e3a\u6350\u8d60\u66f4\u50cf\u662f\u4e00\u79cd\u65e0\u6761\u4ef6\u7684\u793c\u7269(Unconditional gift)\u3002\u90a3\u4e48\u600e\u6837\u7684\u6350\u8d60\u624d\u80fd\u88ab\u79f0\u5f97\u4e0a\u662f\u65e0\u6761\u4ef6\u7684\u793c\u7269\u5462\uff1f\u65e0\u6761\u4ef6\u793c\u7269\uff0c\u987e\u540d\u601d\u4e49\u5c31\u662f\u5f53\u4f60\u4f5c\u51fa\u6350\u8d60\u7684\u65f6\u5019\uff0c\u5fc5\u987b\u662f\u51fa\u81ea\u81ea\u613f\u7684(Voluntarily)\u800c\u4e0d\u662f\u56e0\u4e3a\u67d0\u4e9b\u4eba\u6216\u662f\u539f\u56e0\u800c\u8feb\u4f7f\u4f60\u4f5c\u51fa\u6350\u8d60\u3002\u540c\u65f6\uff0c\u6350\u8d60\u4e0d\u4f1a\u5bf9\u6350\u8d60\u4eba(Donor)\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba(Associated person of the donor)\u4ea7\u751f\u76f4\u63a5\u7684\u6709\u4ef7\u503c\u7684\u5229\u76ca(Identifiable direct valuable benefit)\u3002\u5728\u4e86\u89e3\u4e86\u8fd9\u4e00\u6982\u5ff5\u4e4b\u540e\uff0c\u6709\u4e9b\u4eba\u4e0d\u7981\u4f1a\u95ee\u90a3\u4e48\u662f\u4e0d\u662f\u53ea\u8981\u5bf9\u6350\u8d60\u4eba\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u6709\u5229\u76ca\uff0c\u5c31\u4e0d\u7b26\u5408Unconditional gift\u8fd9\u4e00\u6761\u4ef6\u4e86\u5417\uff1f\u8fd9\u6837\u7684\u8981\u6c42\u4f1a\u4e0d\u4f1a\u592a\u4e25\u82db\u4e86\u5462\uff1f\u5173\u4e8e\u8fd9\u4e00\u70b9\uff0c\u56fd\u7a0e\u5c40\u4f5c\u51fa\u4e86\u8fd9\u6837\u7684\u89e3\u91ca\u3002\u5373\u4fbf\u6350\u8d60\u4eba\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u901a\u8fc7\u6350\u8d60\u83b7\u5f97\u4e86\u67d0\u4e9b\u7684\u5229\u76ca\uff0c\u6b64\u6b21\u6350\u8d60\u4ecd\u53ef\u88ab\u89c6\u4e3a\u65e0\u6761\u4ef6\u793c\u7269\u3002\u4f46\u524d\u63d0\u6761\u4ef6\u662f\u6350\u8d60\u4eba\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u5373\u4fbf\u6ca1\u6709\u901a\u8fc7\u6350\u8d60\uff0c\u4e5f\u53ef\u83b7\u5f97\u8fd9\u4e9b\u5229\u76ca\u3002\u4e4d\u4e00\u542c\uff0c\u6709\u4e9b\u670b\u53cb\u53ef\u80fd\u4f1a\u5bf9\u56fd\u7a0e\u5c40\u7684\u89e3\u91ca\u6709\u4e9b\u4e0d\u7406\u89e3\u3002\u5728\u8fd9\u91cc\u6211\u4eec\u901a\u8fc7\u4ee5\u4e0b\u7684\u4f8b\u5b50\u6765\u5177\u4f53\u5206\u6790\u4e00\u4e0b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76f8\u4fe1\u5728\u8fd9\u91cc\u7684\u5f88\u591a\u534e\u4eba\u670b\u53cb\uff0c\u7279\u522b\u662f\u6709\u5b69\u5b50\u6b63\u5728\u4e0a\u5b66\u7684\uff08\u4ec5\u516c\u7acb\u5b66\u6821\uff09\uff0c\u4e00\u5b9a\u90fd\u6536\u5230\u8fc7\u5b66\u6821\u5bc4\u6765\u7684\u4fe1\u3002\u5176\u4e2d\u6709\u4e00\u5c01\u662f\u5173\u4e8e\u5e0c\u671b\u4f60\u53ef\u4ee5\u4ea4\u7eb3\u4e00\u5b9a\u7684\u8d39\u7528\u6765\u652f\u6301\u5b66\u6821\u7684\u65e5\u5e38\u8fd0\u4f5c\u3002\u4e5f\u5c31\u662f\u6211\u4eec\u4fd7\u79f0\u7684\u8d5e\u52a9\u8d39\u6216\u662f\u6350\u8d60\u8d39\u3002\u8fd9\u91cc\u6307\u7684\u662f\u4e00\u822c\u7684\u5b66\u6821\u8d39\u7528\uff0c\u5e76\u4e0d\u5305\u62ec\u5b66\u6821\u67d0\u9879\u7279\u5b9a\u6d3b\u52a8\u7684\u8d39\u7528\u4ee5\u53ca\u79c1\u7acb\u5b66\u6821\u7684\u8d39\u7528\u3002\u5bf9\u4e8e\u8fd9\u7b14\u94b1\uff0c\u5bb6\u957f\u4eec\u53ef\u4ee5\u81ea\u7531\u9009\u62e9\u4ea4\u6216\u662f\u4e0d\u4ea4\u3002\u8fd9\u4e00\u70b9\u5c31\u7b26\u5408\u4e86\u56fd\u7a0e\u5c40\u6709\u5173\u6350\u8d60\u5fc5\u987b\u662f\u51fa\u81ea\u81ea\u613f\u7684\u8bf4\u6cd5\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u5b66\u6821\u4e5f\u4e0d\u4f1a\u56e0\u4e3a\u5bb6\u957f\u9009\u62e9\u4e0d\u4ea4\u8fd9\u7b14\u6b3e\u9879\u800c\u505c\u6b62\u5b66\u751f\u4e5f\u5c31\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba(associated person of the donor)\u7ee7\u7eed\u5728\u6821\u4e0a\u8bfe\u3002\u8fd9\u70b9\u4e5f\u5c31\u7b26\u5408\u4e86\u4e4b\u524d\u6240\u8bf4\u7684\uff0c\u6350\u8d60\u4eba\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u5373\u4fbf\u6ca1\u6709\u901a\u8fc7\u6350\u8d60\uff0c\u4e5f\u53ef\u83b7\u5f97\u67d0\u4e9b\u5229\u76ca\u3002\u65e2\u7136\u662f\u8fd9\u6837\u7684\u60c5\u51b5\uff0c\u6839\u636e\u56fd\u7a0e\u5c40\u5bf9\u65e0\u6761\u4ef6\u793c\u7269\u7684\u63cf\u8ff0\uff0c\u90a3\u4e48\u5bb6\u957f\u5bf9\u4e8e\u5b66\u6821\u7684\u6350\u52a9\u6b3e\u9879\u91cc\u662f\u4e0d\u5305\u542bGST\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e2\u7136\u50cf\u8fd9\u79cd\u65e0\u6761\u4ef6\u793c\u7269\u662f\u4e0d\u5305\u542bGST\u7684\uff0c\u90a3\u4e48\u975e\u76c8\u5229\u7ec4\u7ec7\u662f\u4e0d\u662f\u5c31\u4e0d\u9700\u8981\u6ce8\u518cGST\u4e86\u5462\uff1f\u6839\u636e\u56fd\u7a0e\u5c40\u5bf9\u6ce8\u518cGST\u7684\u8981\u6c42\uff0c\u4efb\u4f55\u4e2a\u4eba\u6216\u662f\u7ec4\u7ec7\u53ea\u8981\u8fdb\u884c\u5e94\u5f81\u7a0e\u7684\u6d3b\u52a8\u00a0(Taxable activity)\u00a0\u5c31\u9700\u8981\u6ce8\u518cGST\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5f53\u4e00\u4e2a\u975e\u76c8\u5229\u7ec4\u7ec7\u5728\u8fdb\u884c\u5e94\u5f81\u7a0e\u6d3b\u52a8\uff0c\u5c31\u8981\u6ce8\u518cGST\u4e86\u3002\u5f53\u7136\u5728\u4e0a\u4e00\u671f\u7684\u6587\u7ae0\u4e2d\u6211\u4eec\u4e5f\u63d0\u5230\u4e86\uff0c\u53ea\u6709\u5f53\u5e74\u8425\u4e1a\u989d\u8d85\u8fc76\u4e07\u7684\u65f6\u5019\uff0c\u56fd\u7a0e\u5c40\u624d\u4f1a\u5f3a\u5236\u4f60\u6ce8\u518cGST\u3002\u5e94\u5f81\u7a0e\u6d3b\u52a8\uff0c\u7b80\u5355\u6765\u8bf4\u5c31\u662f\u4efb\u4f55\u8fde\u7eed\u6216\u662f\u5b9a\u671f\u8fdb\u884c\u7684\u6d3b\u52a8\u6d89\u53ca\u63d0\u4f9b\u5546\u54c1\u548c\u670d\u52a1\u6765\u6362\u53d6\u91d1\u94b1\u6216\u662f\u5176\u4ed6\u5546\u54c1\u548c\u670d\u52a1\u7684\u6d3b\u52a8(Any activity that is carried on continuously or regularly and involves, or is intended to involve, the supply of goods and services for money or in exchange for other goods and services)\u3002\u5bf9\u4e8e\u975e\u76c8\u5229\u7ec4\u7ec7\u6765\u8bf4\uff0c\u5e94\u5f81\u7a0e\u6d3b\u52a8\u5305\u62ec\u5411\u4ed6\u4eba\u5f81\u6536\u4efb\u4f55\u8d39\u7528\u3002\u4f8b\u5982\u6350\u732e(Subscription)\uff0c\u540c\u4e50\u4f1a\u6216\u96c6\u4f1a(Holding a fair or gala)\uff0c\u6301\u6709\u5546\u4e1a\u51fa\u79df\u8d22\u4ea7(Owning commercial rental property)\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bcf\u4e2a\u4eba\u5bf9\u975e\u76c8\u5229\u7ec4\u7ec7\u8868\u793a\u652f\u6301\u7684\u65b9\u6cd5\u90fd\u4e0d\u4e00\u6837\u3002\u6709\u4e9b\u4eba\u53ef\u80fd\u9009\u62e9\u76f4\u63a5\u6350\u94b1\u6216\u662f\u7269\u54c1\u7ed9\u4ed6\u4eec\u3002\u800c\u6709\u4e9b\u4eba\u5219\u9009\u62e9\u4e3a\u8fd9\u4e9b\u975e\u76c8\u5229\u7ec4\u7ec7\u6765\u63d0\u4f9b\u670d\u52a1\uff0c\u4f46\u8d39\u7528\u53ef\u80fd\u53ea\u662f\u5e73\u65f6\u4ef7\u683c\u7684\u4e03\u516b\u6210\u3002\u4f8b\u5982\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u627e\u5230\u4f1a\u8ba1\u5e08\u5f20\u5148\u751f\uff0c\u6765\u5e2e\u52a9\u4ed6\u4eec\u5904\u7406\u4e00\u5e74\u4e2d\u7684\u7a0e\u52a1\u95ee\u9898\u3002\u5f53\u975e\u76c8\u5229\u7ec4\u7ec7\u6536\u5230\u5e10\u5355\u7684\u65f6\u5019\uff0c\u8d26\u5355\u4e0a\u6240\u663e\u793a\u7684\u91d1\u989d\u662f$7000\u5916\u52a0\u6263\u9664$2000\u7684\u5584\u610f\u8868\u793a(Goodwill 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GST\u7684\u8bdd\uff0c\u53ea\u80fd\u662f\u57fa\u4e8e\u8fd9$5000\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u5bf9\u4e8e\u4f1a\u8ba1\u5e08\u5f20\u5148\u751f\u6765\u8bf4\u3002\u4ed6\u7684\u5b9e\u9645\u6536\u5165\u4e5f\u5e94\u662f$5000\u800c\u4e0d\u662f$7000\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u4e9b\u975e\u76c8\u5229\u7ec4\u7ec7\u559c\u6b22\u5728\u6bcf\u5e74\u5c81\u672b\u5e74\u7ec8\u7684\u65f6\u5019\uff0c\u4e3e\u529e\u5927\u5927\u5c0f\u5c0f\u7684\u6148\u5584\u821e\u4f1a\u6216\u662f\u665a\u5bb4\u3002\u5176\u76ee\u7684\u53ef\u80fd\u662f\u4e3a\u4e86\u67d0\u4e9b\u4eba\u7fa4\u6216\u662f\u4e8b\u4ef6\u6765\u7b79\u6b3e\u3002\u4f8b\u5982\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7ABC\u5728\u53bb\u5e74\u5e74\u672b\u7684\u65f6\u5019\uff0c\u4e3e\u529e\u4e86\u4e00\u573a\u540d\u4e3a\u6551\u52a9\u5931\u5b66\u513f\u7ae5\u7684\u6148\u5584\u665a\u5bb4\u3002\u6240\u6709\u51fa\u5e2d\u6b64\u6b21\u665a\u5bb4\u4eba\u5609\u5bbe<\/p>\n<p>\u90fd\u5fc5\u987b\u51ed\u5165\u573a\u5238\u51fa\u5e2d\uff0c\u4e00\u5f20\u5165\u573a\u5238\u7684\u4ef7\u503c$100\u3002\u5728\u5165\u573a\u5238\u7684\u6b63\u9762\u5370\u7740\u6350\u8d60(Donation)\u7684\u5b57\u6837\u3002\u975e\u76c8\u5229\u7ec4\u7ec7ABC\u8d1f\u8d23\u8fd9\u6b21\u6d3b\u52a8\u7684\u6240\u6709\u82b1\u9500\u3002\u5305\u62ec\u573a\u5730\u7684\u79df\u91d1\uff0c\u4e50\u961f\u6f14\u51fa\u4ee5\u53ca\u9152\u6c34\u8d39\u7b49\u4e00\u7cfb\u5217\u7684\u8d39\u7528\u3002\u90a3\u4e48\u975e\u76c8\u5229\u7ec4\u7ec7ABC\u9700\u4e0d\u9700\u8981\u4e3a\u51fa\u552e\u5165\u573a\u5238\u800c\u5f97\u5230\u7684\u6536\u5165\u7f34\u7eb3GST\u5462\uff1f\u540c\u65f6\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7ABC\u53ef\u4e0d\u53ef\u4ee5\u4e3a\u56e0\u4e3e\u529e\u8fd9\u6b21\u6148\u5584\u821e\u4f1a\u6240\u4ea7\u751f\u7684\u8d39\u7528claim 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