{"id":7034,"date":"2020-08-14T21:19:29","date_gmt":"2020-08-14T21:19:29","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7034"},"modified":"2024-08-29T05:36:46","modified_gmt":"2024-08-29T05:36:46","slug":"ji-zhun","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/ji-zhun","title":{"rendered":"GST\u5c0f\u767e\u79d1 02 – GST Basis \u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”5px”][vc_column_text]\u5728\u6ce8\u518c\u516c\u53f8\u7684\u65f6\u5019\u5f80\u5f80\u4f1a\u6d89\u53ca\u5230\u6ce8\u518cGST\u7684\u95ee\u9898\uff0c\u800c\u5176\u4e2d\u6bd4\u8f83\u5e38\u89c1\u7684\u5c31\u662fGST basis\uff08GST\u7533\u62a5\u57fa\u51c6\uff09\u7684\u9009\u62e9\uff0c\u6ce8\u518cGST\u7684\u65f6\u5019\u662f\u6709\u4e09\u79cd\u9009\u62e9\u7684\uff0c\u5206\u522b\u662f\uff1aPayment Basis, Invoice Basis \u548cHybrid Basis\u3002<\/p>\n

 <\/p>\n

\u5982\u679c\u5728\u8fc7\u53bb\u768412\u4e2a\u6708\u91cc\uff0c\u9500\u552e\u989d\uff08Total Sales\uff09\u4f4e\u4e8e2\u767e\u4e07\u7ebd\u5e01\uff0c\u90a3\u4e48\u53ef\u4ee5\u4ece\u8fd9\u4e09\u79cdbasis\u91cc\u9762\u9009\u62e9\u4efb\u610f\u4e00\u79cd\u3002<\/p>\n

 <\/p>\n

\u4f46\u5982\u679c\u9500\u552e\u989d\u9ad8\u4e8e2\u767e\u4e07\u7ebd\u5e01\uff0c\u90a3\u5c31\u53ea\u80fd\u4eceInvoice Basis\u548cHybrid Basis\u91cc\u9762\u9009\u62e9\u4e86\u3002<\/p>\n

 <\/p>\n

\u8fd9\u4e09\u79cd\u8ba1\u7a0e\u57fa\u51c6\u6709\u4ec0\u4e48\u4e0d\u540c\u5462\uff1f[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

Payment Basis<\/strong><\/span><\/h4>\n

 <\/p>\n

\u5982\u679c\u91c7\u7528\u7684\u662fPayment Basis\uff0c\u90a3\u4e48\u5411\u7a0e\u52a1\u5c40\u652f\u4ed8\uff08Pay\uff09\u6216\u8005\u7533\u9886\uff08Claim\uff09GST\u90fd\u662f\u4ee5\u662f\u5426\u6536\u5230\u94b1\u4e3a\u4f9d\u636e\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0b\u4e3e\u4e2a\u4f8b\u5b50\u6765\u8bf4\u660e\u3002<\/p>\n

 <\/p>\n

\u5c0f\u738b\u5f00\u4e86\u4e00\u5bb6\u5356\u70e4\u9e21\u7684\u9910\u5385\uff0c\u5982\u679c\u5c0f\u738b\u91c7\u7528\u7684\u662fPayment Basis\uff0c\u90a3\u4e48\u6bcf\u6b21\u5c0f\u738b\u6536\u5230\u987e\u5ba2\u652f\u4ed8\u7684\u70e4\u9e21\u94b1\u90fd\u8981\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3\uff08Pay\uff09GST\uff0c\u5982\u679c\u6ca1\u6709\u6536\u5230\u987e\u5ba2\u4ed8\u7684\u94b1\u5219\u4e0d\u9700\u8981\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3GST\u3002<\/p>\n

 <\/p>\n

\u800c\u5f53\u5c0f\u738b\u9700\u8981\u8d2d\u4e70\u539f\u6750\u6599\u6765\u5236\u4f5c\u70e4\u9e21\u7684\u65f6\u5019\uff0c\u5982\u679c\u5c0f\u738b\u5411\u4f9b\u5e94\u5546\u652f\u4ed8\u4e86\u8d2d\u4e70\u539f\u6750\u6599\u7684\u94b1\uff0c\u5c31\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u9886\uff08claim\uff09GST\u4e86\u3002\u540c\u6837\u7684\uff0c\u5982\u679c\u5c0f\u738b\u53ea\u662f\u6536\u5230\u4e86\u6765\u81ea\u4f9b\u5e94\u5546\u7684\u8d26\u5355\uff0c\u4f46\u5374\u6ca1\u6709\u652f\u4ed8\u8d2d\u4e70\u539f\u6750\u6599\u7684\u8d39\u7528\uff0c\u90a3\u4e48\u5c0f\u738b\u5219\u4e0d\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u9886GST\u3002<\/p>\n

 <\/p>\n

\u8fd9\u91cc\u6211\u4eec\u770b\u5230\u5982\u679c\u91c7\u7528\u7684\u662fPayment Basis\uff0c\u90a3\u4e48\u652f\u4ed8\u6216\u7533\u9886GST\u90fd\u662f\u4ee5\u662f\u5426\u6536\u5230\u94b1\u4e3a\u4f9d\u636e\u3002<\/p>\n

 <\/p>\n

\u4e00\u4e9b\u73b0\u91d1\u4ea4\u6613\u591a\u7684\u5546\u5bb6\u91c7\u7528payment basis\u53ef\u4ee5\u7b80\u5316\u8bb0\u8d26\u6d41\u7a0b\uff0c\u4e5f\u5c31\u662f\u8bf4\u53ea\u9700\u8981\u5236\u4f5c\u7b80\u5355\u7684excel\u8868\u5c31\u53ef\u4ee5\u5b8c\u6210GST\u7684\u7533\u62a5\u3002<\/p>\n

 <\/p>\n

\u8fd8\u6709\u5bf9\u4e8e\u4e00\u4e9b\u6709\u5927\u91cf\u5e94\u6536\u6b3e\u7684\u5546\u5bb6\u6bd4\u5982\u8bf4\u6279\u53d1\u96f6\u552e\u4e1a\uff0c\u5982\u679c\u91c7\u7528\u7684\u662fpayment basis\uff0c\u90a3\u4e48\u5728\u6ca1\u6709\u56de\u6b3e\u7684\u65f6\u5019\uff0c\u5c31\u4e0d\u5fc5\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3GST\uff0c\u8fd9\u6837\u53ef\u4ee5\u8d77\u5230\u7f13\u89e3\u73b0\u91d1\u6d41\u7684\u4f5c\u7528\u3002<\/p>\n

 <\/p>\n

\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u5728\u8fc7\u53bb\u768412\u4e2a\u6708\u91cc\u8425\u4e1a\u989d\uff08Total Sales\uff09\u5927\u4e8e200\u4e07\u7684\u5546\u5bb6\u662f\u4e0d\u53ef\u4ee5\u9009\u62e9Payment Basis\u7684\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

Invoice Basis<\/strong><\/span><\/h4>\n

 <\/p>\n

Invoice Basis\u5c31\u662f\uff0cGST\u7684\u652f\u4ed8\u548c\u7533\u9886\u90fd\u662f\u4ee5\u662f\u5426\u6536\u5230\u53d1\u7968\uff08invoice\uff09\u6216\u8005\u8d26\u5355\uff08Bills \uff09\u4e3a\u4f9d\u636e\u3002<\/p>\n

 <\/p>\n

\u6bd4\u5982\u8bf4\u5c0f\u738b\u7684\u70e4\u9e21\u9910\u5385\u6709\u4e00\u4e9b\u719f\u5ba2\uff0c\u4ed6\u4eec\u5403\u996d\u7ecf\u5e38\u8d4a\u8d26\u3002<\/p>\n

 <\/p>\n

\u5982\u679c\u5c0f\u738b\u91c7\u7528\u7684\u662finvoice basis\uff0c\u5c0f\u738b\u7ed9\u4ed6\u4eec\u6253\u4e86\u5c0f\u7968\uff0c\u5373\u4f7f\u8fd9\u4e9b\u719f\u5ba2\u6ca1\u6709\u7ed9\u94b1\uff0c\u90a3\u5c0f\u738b\u4e5f\u5e94\u8be5\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3GST\u3002<\/p>\n

 <\/p>\n

\u540c\u6837\u7684\uff0c\u5982\u679c\u5c0f\u738b\u5411\u4f9b\u5e94\u5546\u8d2d\u4e70\u539f\u6750\u6599\uff0c\u5c0f\u738b\u6536\u5230\u4e86\u4f9b\u5e94\u5546\u7684\u8d26\u5355\uff0c\u5373\u4f7f\u5c0f\u738b\u6ca1\u6709\u4ed8\u94b1\u7ed9\u4f9b\u5e94\u5546\uff0c\u90a3\u5c0f\u738b\u4e5f\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u9886GST\u3002<\/p>\n

 <\/p>\n

\u5bf9\u4e8e\u90a3\u4e9b\u6709\u5927\u91cf\u5e94\u4ed8\u6b3e\u7684\u5546\u5bb6\u53ef\u4ee5\u91c7\u7528invoice basis\uff0c\u8fd9\u6837\u5373\u4f7f\u4f60\u6ca1\u6709\u4ed8\u94b1\u7ed9\u4f9b\u5e94\u5546\uff0c\u90a3\u4e5f\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u9886GST\u3002\u4f46\u5982\u679c\u5546\u5bb6\u51b3\u5b9a\u91c7\u7528Invoice Basis \uff0c\u90a3\u76f8\u5e94\u7684\u8bb0\u8d26\u6d41\u7a0b\u5c31\u4f1a\u590d\u6742\u4e00\u4e9b\uff0c\u751a\u81f3\u8fd8\u4f1a\u9700\u8981\u8d2d\u4e70\u4e00\u4e9b\u4e13\u4e1a\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u6765\u8bb0\u8d26\uff0c\u8fd9\u4e5f\u4f1a\u9020\u6210\u4e00\u7b14\u989d\u5916\u7684\u5f00\u9500\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

Hybrid Basis<\/strong><\/span><\/h4>\n

 <\/p>\n

\u8fd8\u6709\u4e00\u79cd\u5c31\u662fHybrid Basis\u3002\u8fd9\u79cdHybrid basis\u4e0d\u662f\u5f88\u5e38\u7528\uff0c\u5b83\u5c31\u662fInvoice basis\u548cPayment Basis\u7684\u6df7\u5408\u4f53\u3002<\/p>\n

 <\/p>\n

\u5728\u9500\u552e\u65b9\uff08Sale\uff09\u91c7\u7528\u7684\u662fInvoice Basis\uff0c\u90a3\u5c31\u4ee3\u8868\u7740\uff0c\u5c0f\u738b\u5356\u51fa\u4e00\u53ea\u70e4\u9e21\uff0c\u5373\u4f7f\u4ed6\u6ca1\u6709\u6536\u5230\u987e\u5ba2\u4ed8\u7684\u94b1\u90a3\u4ed6\u4e5f\u8981\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3GST\u3002<\/p>\n

 <\/p>\n

\u800c\u5728\u8d39\u7528\uff08Expense\uff09\u65b9\u91c7\u7528\u7684\u662fPayment Basis\uff0c\u90a3\u5c31\u4ee3\u8868\u8fd9\u5c0f\u738b\u4ece\u4f9b\u5e94\u5904\u8d2d\u4e70\u539f\u6750\u6599\uff0c\u53ea\u6709\u5c0f\u738b\u5411\u4f9b\u5e94\u5546\u4ed8\u4e86\u94b1\uff0c\u624d\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u9886GST\u3002<\/p>\n

 <\/p>\n

\u9488\u5bf9\u4e00\u4e9b\u7279\u5b9a\u7684\u4f01\u4e1a\uff0c\u7a0e\u52a1\u5c40\u4f1a\u8981\u6c42\u91c7\u7528Hybrid Basis\uff0c\u4f46\u5bf9\u4e8e\u5927\u591a\u6570\u5546\u5bb6\u6765\u8bf4\u8fd9\u5e76\u975e\u662f\u4e00\u79cd\u7279\u522b\u5408\u9002\u7684\u9009\u9879\u3002\u56e0\u4e3a\u5bf9\u4e8e\u9500\u552e\u65b9\u6765\u8bf4\uff0c\u53ea\u8981\u53d1\u51fa\u4e86\u53d1\u7968\u5c31\u8981\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3GST\uff0c\u4f46\u5bf9\u4e8e\u91c7\u8d2d\u65b9\u53ea\u6709\u4ed8\u4e86\u94b1\u624d\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u9886\u56deGST\u3002<\/p>\n

 <\/p>\n

\u8981\u6839\u636e\u81ea\u5df1\u7684\u5b9e\u9645\u60c5\u51b5\u6765\u9009\u62e9\u9002\u5408\u81ea\u5df1\u7684\u57fa\u51c6\u5662\uff01[\/vc_column_text][vc_empty_space][vc_column_text]\u70b9\u51fb\u4e86\u89e3\u6211\u4eec\u7684GST\u7533\u62a5\u670d\u52a1<\/a>\u3002<\/strong><\/span>[\/vc_column_text][vc_empty_space][vc_text_separator title=”\u63a8\u8350\u9605\u8bfb” color=”custom” border_width=”3″ accent_color=”#b32837″][vc_empty_space height=”20px”][vc_column_text]<\/p>\n

GST\u5c0f\u767e\u79d1 01 –\u00a0\u4ec0\u4e48\u662fGST\uff1f<\/a><\/p>\n

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 <\/p>\n

GST\u5c0f\u767e\u79d1 03 \u2013 \u5982\u4f55\u6ce8\u518cGST<\/a><\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

GST\u5c0f\u767e\u79d1 04 \u2013 GST\u7533\u62a5\u9891\u7387\uff0c\u90a3\u4e9b\u4f60\u4e0d\u5f97\u4e0d\u77e5\u9053\u7684\u5c0f\u7ec6\u8282<\/a><\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

GST\u5c0f\u767e\u79d1 05 \u2013 \u96f6GST\u7a0e\u7387\u4f9b\u5e94\uff08ZERO-RATED SUPPLIES\uff09<\/a><\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

GST\u5c0f\u767e\u79d1 06 \u2013 \u4f60\u77e5\u9053\u5417\uff0c\u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f\u96f6GST\u7a0e\u7387<\/a><\/p>\n

 <\/p>\n

GST\u5c0f\u767e\u79d1 07 \u2013 \u6d45\u8c08\u96f6GST\u7a0e\u7387\u7684\u571f\u5730\u4ea4\u6613<\/a><\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

GST\u5c0f\u767e\u79d1 08 \u2013 \u53cc\u5341\u4e00\u8981\u5230\u4e86\uff0c\u6dd8\u5b9d\u7adf\u7136\u4f1a\u534f\u52a9\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u6536\u53d6GST\uff1f\uff01<\/a><\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

GST\u5c0f\u767e\u79d1 09 \u2013 \u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08EXEMPT SUPPLIES\uff09\u6709\u54ea\u4e9b\uff1f<\/a><\/p>\n

 <\/p>\n

GST\u5c0f\u767e\u79d1 10 \u2013 \u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f EXEMPT SUPPLIES<\/a><\/p>\n

 <\/p>\n

GST\u5c0f\u767e\u79d1 11 \u2013 \u51fa\u79df\u5546\u4e1a\u4f4f\u5b85\u7684\u201c\u56db\u5468\u89c4\u5219\u201d\uff08FOUR-WEEK RULE\uff09\u662f\u4ec0\u4e48\uff1f<\/a><\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

GST\u5c0f\u767e\u79d1 12 \u2013 \u6ca1\u6709\u7a0e\u52a1\u53d1\u7968\uff0c\u4e8c\u624b\u7269\u54c1\u53ef\u4ee5\u62b5\u7a0e\u5417\uff1f<\/a><\/p>\n<\/div>\n

 <\/p>\n

\n

GST\u5c0f\u767e\u79d1 13 \u2013 GST\u903e\u65f6\u672a\u62a5\uff0c\u63d0\u9632IRD\u201c\u79cb\u540e\u7b97\u8d26\u201d<\/a><\/p>\n<\/div>\n<\/div>\n

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