{"id":7254,"date":"2020-09-30T03:40:19","date_gmt":"2020-09-30T03:40:19","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7254"},"modified":"2024-08-29T06:00:20","modified_gmt":"2024-08-29T06:00:20","slug":"ling-gst-2","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/ling-gst-2","title":{"rendered":"GST\u5c0f\u767e\u79d1 06 &#8211; \u4f60\u77e5\u9053\u5417\uff0c\u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f\u96f6GST\u7a0e\u7387"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u4e0a\u4e00\u671f\u6211\u4eec\u7b80\u5355\u79d1\u666e\u4e86\u4ec0\u4e48\u662f\u96f6GST\u7a0e\u7387\u4f9b\u5e94\uff08Zero-rate Supply\uff09\u8fd8\u4ecb\u7ecd\u4e86\u4e00\u4e9b\u5e38\u89c1\u7684\u96f6GST\u7a0e\u7387\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-1\">GST\u5c0f\u767e\u79d1 05 &#8211; \u96f6GST\u7a0e\u7387\u4f9b\u5e94\uff08ZERO-RATED SUPPLIES\uff09<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u4e00\u671f\u6211\u4eec\u4ecb\u7ecd\u7684\u4e00\u4e9b\u5546\u54c1\u548c\u670d\u52a1\uff0c\u4f60\u4e00\u5b9a\u60f3\u4e0d\u5230\u4ed6\u4eec\u7adf\u7136\u4e5f\u662f\u96f6GST\u7a0e\u7387\u7684\u3002\u5e9f\u8bdd\u4e0d\u591a\u8bf4\uff0c\u6211\u4eec\u5c31\u5f00\u59cb\u5427\u3002[\/vc_column_text][vc_empty_space][vc_video link=&#8221;https:\/\/www.youtube.com\/watch?v=fDCs4dT5HfQ&amp;list=PLCY78v0CT6feUZiFQ_X97VCDgGuuBI4YH&amp;index=2&#8243;][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e00\u3001\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u7684\u65b0\u897f\u5170\u5883\u5185\u7684\u822a\u73ed<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u76f8\u4fe1\u4e00\u4e9b\u7ec6\u5fc3\u7684\u5c0f\u4f19\u4f34\u4e00\u5b9a\u53d1\u73b0\u4e86\uff0c\u4f60\u4eec\u8d2d\u4e70\u7684\u56fd\u9645\u822a\u73ed\u673a\u7968\u4e0a\u901a\u5e38\u6536\u53d6\u7684\u90fd\u662f\u96f6\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff08GST\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f46\u4f60\u77e5\u9053\u5417? \u4e00\u4e9b\u7279\u5b9a\u7684\u65b0\u897f\u5170\u5883\u5185\u7684\u822a\u73ed\u4e5f\u662f\u96f6GST\u7a0e\u7387\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u4e9b\u96f6GST\u7a0e\u7387\u7684\u65b0\u897f\u5170\u5883\u5185\u7684\u822a\u73ed\u6307\u7684\u662f\u6ee1\u8db3\u4ee5\u4e0b\u8fd9\u4e9b\u6761\u4ef6\u7684\u822a\u73ed\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">1. \u8be5\u5883\u5185\u822a\u73ed\u5c5e\u4e8e\u56fd\u9645\u822a\u73ed\u7684\u4e00\u90e8\u5206\u3002<\/span>\u6bd4\u5982\u8bf4\uff0c\u4f60\u8d2d\u4e70\u4e86\u4e00\u5f20\u53bb\u6fb3\u5927\u5229\u4e9a\u6089\u5c3c\u7684\u98de\u673a\u7968\uff0c\u4f46\u8fd9\u4e2a\u98de\u673a\u7968\u6709\u4e24\u6bb5\u822a\u7ebf\uff0c\u7b2c\u4e00\u6bb5\u662f\u4ece\u5965\u514b\u5170\u98de\u5230\u60e0\u7075\u987f\uff0c\u7b2c\u4e8c\u6bb5\u662f\u4ece\u60e0\u7075\u987f\u98de\u5230\u6089\u5c3c\u3002\u4ece\u5965\u514b\u5170\u98de\u5230\u60e0\u7075\u987f\u7684\u8fd9\u6bb5\u822a\u73ed\u5c31\u5c5e\u4e8e\u56fd\u9645\u822a\u73ed\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">2. \u8be5\u5883\u5185\u822a\u73ed\u548c\u56fd\u9645\u822a\u73ed\u540c\u65f6\u9884\u5b9a\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">3. \u8be5\u5883\u5185\u822a\u73ed\u548c\u56fd\u9645\u822a\u73ed\u662f\u901a\u8fc7\u540c\u4e00\u4e2a\u4e2d\u4ecb\u6216\u822a\u7a7a\u516c\u53f8\u8d2d\u4e70\u7684\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0a\u4e09\u4e2a\u6761\u4ef6\u7684\u5883\u5185\u822a\u73ed\u5c31\u662f\u96f6GST\u7a0e\u7387\u7684\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e8c\u3001\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u7684\u65b0\u897f\u5170\u5883\u5185\u7684\u8d27\u7269\u8fd0\u8f93<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u91cc\u8d27\u7269\u8fd0\u8f93\u7684\u4f8b\u5b50\u5305\u62ec\uff0c\u4e00\u4e9b\u56fd\u9645\u642c\u5bb6\u670d\u52a1\uff0c\u6d77\u8fd0\u9001\u8d27\u4e4b\u7c7b\u7684\u8fd0\u8f93\u670d\u52a1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53ea\u8981\u6ee1\u8db3\u4e86\u4ee5\u4e0b\u8fd9\u4e9b\u6761\u4ef6\uff0c\u90a3\u4e48\u5373\u4f7f\u662f\u65b0\u897f\u5170\u5883\u5185\u7684\u8d27\u7269\u8fd0\u8f93\u4e5f\u662f\u96f6GST\u7a0e\u7387\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1. \u670d\u52a1\u63d0\u4f9b\u7684\u5bf9\u8c61\u662f\u65b0\u897f\u5170\u7684\u975e\u5c45\u6c11\uff0c\u5e76\u4e14\u63d0\u4f9b\u670d\u52a1\u7684\u65f6\u5019\u8be5\u975e\u5c45\u6c11\u662f\u4e0d\u5728\u65b0\u897f\u5170\u5883\u5185\u7684<\/p>\n<p>2. \u8fdb\u53e3\u7684\u8fd0\u8f93\u5546\u54c1\u5fc5\u987b\u662f\u5c5e\u4e8e\u5bb6\u5ead\u6d88\u8d39\u7684\uff08Home Consumption\uff09\uff0c\u5173\u4e8e\u5bb6\u5ead\u6d88\u8d39\u7684\u5b9a\u4e49\u8bf7\u53c2\u89c1\u5173\u7a0e\u548c\u6d88\u8d39\u7a0e\u6cd5Customs and Excise Act 1996<\/p>\n<p>3. \u5728\u8981\u8fd0\u8f93\u7684\u5546\u54c1\u8fdb\u53e3\u4e4b\u524d\uff0c\u8fd0\u8f93\u670d\u52a1\u5c31\u662f\u5df2\u7ecf\u5b89\u6392\u597d\u4e86\uff08The arrangement for the services\uff09<\/p>\n<p>4. \u8fd0\u8f93\u670d\u52a1\u8981\u5728\u8fdb\u53e3\u540e\u768428\u5929\u5185\u5b8c\u6210[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e09\u3001\u8d38\u6613\u9650\u5236\u534f\u8bae\uff08Restraint of trade\uff09<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u8be5\u7b14\u6b3e\u9879\u662f\u7528\u4e8e\u8865\u507f\u4f60\u4e0d\u80fd\u5728\u65b0\u897f\u5170\u5883\u5916\u4ece\u4e8b\u5e94\u7a0e\u6d3b\u52a8\uff08Taxable Activities\uff09\u7684\u635f\u5931\uff0c\u90a3\u4e48\u8be5\u7b14\u6b3e\u9879\u4e5f\u662f\u96f6GST\u7a0e\u7387\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u597d\u4e86\uff0c\u4e09\u4e2a\u4e0d\u5e38\u89c1\u7684\u96f6GST\u7a0e\u7387\u7684\u5546\u54c1\u548c\u670d\u52a1\u5df2\u7ecf\u4ecb\u7ecd\u5b8c\u4e86\uff0c\u5927\u5bb6\u770b\u5b8c\u8fd9\u4e00\u671f\u7684GST\u5c0f\u767e\u79d1\u6709\u6ca1\u6709\u611f\u89c9\u53c8\u83b7\u5f97\u4e86\u8bb8\u591a\u5173\u4e8eGST\u7684\u5c0f\u77e5\u8bc6\u5462\uff1f\u4e0b\u4e00\u671f\u6211\u4eec\u8fd8\u4f1a\u7ee7\u7eed\u4ecb\u7ecd\u5176\u4ed6\u4e00\u4e9b\u4e0d\u5e38\u89c1\u7684\u96f6GST\u7a0e\u7387\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002\u8bf7\u5927\u5bb6\u5173\u6ce8\u6211\u4eec\uff0c\u4e00\u5b9a\u4e0d\u8981\u9519\u8fc7\u5662\u3002[\/vc_column_text][vc_empty_space height=&#8221;45px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>\u70b9\u51fb\u4e86\u89e3\u6211\u4eec\u7684<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/shui-wu-shen-bao\/gst-return\">GST\u7533\u62a5\u670d\u52a1<\/a>\u3002<\/strong><\/span>[\/vc_column_text][vc_empty_space][vc_text_separator title=&#8221;\u63a8\u8350\u9605\u8bfb&#8221; color=&#8221;custom&#8221; border_width=&#8221;3&#8243; accent_color=&#8221;#b32837&#8243;][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<\/p>\n<div class=\"wpb_text_column wpb_content_element \" style=\"text-align: left;\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shen-me-shi-gst\">GST\u5c0f\u767e\u79d1 01 \u2013\u00a0\u4ec0\u4e48\u662fGST\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-ji-zhun\">GST\u5c0f\u767e\u79d1 02 \u2013 GST BASIS \u662f\u4ec0\u4e48\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-zhu-ce\">GST\u5c0f\u767e\u79d1 03 \u2013 \u5982\u4f55\u6ce8\u518cGST<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-shen-bao-shi-jian\">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>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p style=\"text-align: left;\"><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-1\">GST\u5c0f\u767e\u79d1 05 &#8211; \u96f6GST\u7a0e\u7387\u4f9b\u5e94\uff08ZERO-RATED SUPPLIES\uff09<\/a><\/p>\n<p>&nbsp;<\/p>\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ling-gst-tu-di\">GST\u5c0f\u767e\u79d1 07 \u2013 \u6d45\u8c08\u96f6GST\u7a0e\u7387\u7684\u571f\u5730\u4ea4\u6613<\/a><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/tao-bao-shou-gst\">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>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/huo-mian-gst-1\">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>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/huo-mian-gst-2\">GST\u5c0f\u767e\u79d1 10 \u2013 \u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f EXEMPT SUPPLIES<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst-si-zhou-gui-ze\">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>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/er-shou-wu-pin\">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>&nbsp;<\/p>\n<div class=\"wpb_wrapper\">\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/yu-shi\">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<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space 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