{"id":7256,"date":"2020-09-17T03:43:37","date_gmt":"2020-09-17T03:43:37","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7256"},"modified":"2024-08-29T05:59:53","modified_gmt":"2024-08-29T05:59:53","slug":"ling-gst-1","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/ling-gst-1","title":{"rendered":"GST\u5c0f\u767e\u79d1 05 – \u96f6GST\u7a0e\u7387\u4f9b\u5e94\uff08Zero-rated Supplies\uff09"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”5px”][vc_column_text]\u76f8\u4fe1\u5927\u5bb6\u5bf9\u514d\u7a0e\u5e97\u90fd\u4e0d\u964c\u751f\uff0c\u53bb\u8fc7\u514d\u7a0e\u5e97\u7684\u670b\u53cb\u4eec\u4f1a\u53d1\u73b0\uff0c\u514d\u7a0e\u5e97\u91cc\u9762\u5546\u54c1\u7684\u4ef7\u683c\u6bd4\u5e02\u9762\u4e0a\u4fbf\u5b9c\u5f88\u591a\u3002\u6b64\u5916\uff0c\u8fd8\u6709\u4e00\u4e9b\u5927\u724c\u5305\u5305\u5e97\uff0c\u5bfc\u8d2d\u4f1a\u544a\u8bc9\u4f60\uff0c\u5982\u679c\u4f60\u6709\u53bb\u6d77\u5916\u7684\u673a\u7968\uff0c\u5e76\u4e14\u76f4\u63a5\u628a\u5305\u5bc4\u5230\u673a\u573a\uff0c\u4ef7\u683c\u53ef\u4ee5\u518d\u5c1115%\u3002<\/p>\n

 <\/p>\n

\u5927\u5bb6\u6709\u6ca1\u6709\u60f3\u8fc7\u4e3a\u4ec0\u4e48\u514d\u7a0e\u5e97\u7684\u5546\u54c1\u4ef7\u683c\u4f1a\u6bd4\u5e02\u9762\u4e0a\u4fbf\u5b9c\uff1f\u514d\u7a0e\u5e97\u514d\u7684\u662f\u54ea\u4e00\u79cd\u7a0e\u5462\uff1f\u8fd9\u4e00\u671fGST\u5c0f\u767e\u79d1\u5c31\u6765\u4e3a\u5927\u5bb6\u4e00\u4e00\u63ed\u79d8\u3002[\/vc_column_text][vc_empty_space height=”20px”][vc_video link=”https:\/\/www.youtube.com\/watch?v=qp0r8OASJ-c&t=4s”][vc_empty_space][vc_column_text]<\/p>\n

\u4ec0\u4e48\u662f\u96f6GST\u7a0e\u7387\u4f9b\u5e94 \uff08Zero-rated Supplies\uff09\uff1f<\/h3>\n

[\/vc_column_text][vc_empty_space][vc_column_text]\u5f88\u591a\u4eba\u90fd\u8bf4\u96f6GST\u7a0e\u7387\u6307\u7684\u662f\u6ca1\u6709GST\uff0c\u5176\u5b9e\u4e0d\u7136\u3002\u96f6GST\u7a0e\u7387\u4f9b\u5e94\u66f4\u4e25\u8c28\u6765\u8bf4\u6307\u7684\u662f\uff0c\u6ce8\u518c\u4e86GST\u7684\u5546\u5bb6\u5728\u51fa\u552e\u6ee1\u8db3\u7279\u5b9a\u8981\u6c42\u7684\u5546\u54c1\u6216\u63d0\u4f9b\u7279\u5b9a\u670d\u52a1\uff08\u4f9b\u5e94supply\uff09\u7684\u65f6\u5019\u5bf9\u6d88\u8d39\u8005\u6536\u53d6\u7684GST\u7a0e\u7387\u662f0\u3002<\/p>\n

 <\/p>\n

\u5c3d\u7ba1\u6d88\u8d39\u8005\u6ca1\u6709\u5411\u5546\u5bb6\u4ed8GST\uff0c\u4f46\u5546\u5bb6\u4ecd\u53ef\u4ee5\u5c31\u91c7\u8d2d\u76f8\u5173\u539f\u6750\u6599\u7684\u5f00\u652f\u5411\u7a0e\u52a1\u5c40\u8981\u56deGST\u7684\u94b1\u3002<\/p>\n

 <\/p>\n

\u4f8b\u5b50\uff1a<\/strong><\/span><\/p>\n

 <\/p>\n

\u5047\u8bbe\u67d0\u76ae\u5177\u5e97\u6b63\u5728\u51fa\u552e\u4e00\u4e2a\u771f\u76ae\u5355\u80a9\u5305\uff0c\u4ef7\u683c\u662f1000\u7ebd\u5e01\uff08\u4e0d\u542bGST\uff09\u3002<\/p>\n

 <\/p>\n

\u96f6GST\u7a0e\u7387<\/strong><\/span><\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u8be5\u76ae\u5177\u5e97\u662f\u5411\u65b0\u897f\u5170\u5883\u5916\u7684\u987e\u5ba2\u51fa\u552e\u8fd9\u6b3e\u5305\u5305\uff0c\u90a3\u4e48\u8be5\u76ae\u5177\u5e97\u5411\u5883\u5916\u987e\u5ba2\u6536\u53d6\u7684\u4ef7\u683c\u5c31\u662f\u5546\u54c1\u7684\u539f\u4ef71000\u7ebd\u5e01\uff0c\u56e0\u4e3a\u8fd9\u91ccGST\u662f0\uff081000\u7ebd\u5e01 + 0% GST\uff09\u3002<\/p>\n

 <\/p>\n

15%GST\u7a0e\u7387<\/strong><\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u8be5\u76ae\u5177\u5e97\u662f\u5411\u65b0\u897f\u5170\u5883\u5185\u7684\u987e\u5ba2\u51fa\u552e\u8fd9\u6b3e\u5305\u5305\uff0c\u90a3\u4e48\u8be5\u76ae\u5177\u5e97\u5411\u5883\u5185\u987e\u5ba2\u6536\u53d6\u7684\u4ef7\u683c\u5c31\u662f1150\u7ebd\u5e01\uff081000\u7ebd\u5e01+15%GST\uff09\u3002<\/p>\n

 <\/p>\n

\u4e0e\u6b64\u540c\u65f6\uff0c\u5047\u8bbe\u8fd9\u6b3e\u771f\u76ae\u5355\u80a9\u5305\u7684\u8fdb\u8d27\u4ef7\u662f500\u7ebd\u5e01\uff0c\u90a3\u4e48\u5c3d\u7ba1\u76ae\u5177\u5e97\u6ca1\u6709\u5411\u5883\u5916\u987e\u5ba2\u6536\u53d6GST\uff0c\u5b83\u4ecd\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u8bf7\u8981\u56de75\u7ebd\u5e01\u7684GST\uff08500 *15%\uff09\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u96f6GST\u7a0e\u7387\u5305\u542b\u54ea\u4e9b\u5546\u54c1\u5462\uff1f<\/h3>\n

[\/vc_column_text][vc_empty_space][vc_column_text]1. \u90a3\u4e9b\u7528\u4e8e\u51fa\u53e3\u6216\u5c06\u8981\u88ab\u7528\u4e8e\u51fa\u53e3\u7684\u5546\u54c1<\/strong><\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u4f60\u7684\u5546\u54c1\u7528\u4e8e\u51fa\u53e3\uff0c\u90a3\u5fc5\u987b\u5728\u6536\u5230\u5883\u5916\u5ba2\u6237\u7684\u5b9a\u91d1\u6216\u5f00\u51fa\u53d1\u7968\u768428\u5929\u4ee5\u5185<\/strong><\/span>\u51fa\u53e3\uff08\u9664\u975e\u7a0e\u52a1\u5c40\u540c\u610f\u5ef6\u671f\uff09\u3002\u5982\u679c\u4f60\u4e0d\u80fd\u572828\u5929\u5185\u51fa\u53e3\uff0c\u90a3\u4e48\u5c31\u4e0d\u9002\u7528\u96f6GST\u7a0e\u7387\u3002<\/p>\n

 <\/p>\n

2. \u514d\u7a0e\u5546\u54c1\uff08Duty-free goods\uff09<\/strong><\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u96f6\u552e\u5546\u53ef\u4ee5\u6ee1\u8db3\u4ee5\u4e0b\u4efb\u610f\u4e00\u70b9\uff0c\u90a3\u4e48\u514d\u7a0e\u5e97\u5411\u56fd\u9645\u65c5\u5ba2\u51fa\u552e\u7684\u5546\u54c1\u662f\u96f6\u7a0e\u7387\uff1a<\/p>\n

– \u96f6\u552e\u5546\u5411\u6e38\u5ba2\u51fa\u552e\u5546\u54c1\uff0c\u5e76\u4e14\u5b89\u6392\u5c06\u8fd9\u4e9b\u5546\u54c1\u5bc4\u5230\u6d77\u5916\u7ed9\u8fd9\u4e9b\u6e38\u5ba2<\/p>\n

– \u96f6\u552e\u5546\u5b89\u6392\u5411\u6d77\u5916\u7684\u987e\u5ba2\u5bc4\u9001\u5546\u54c1<\/p>\n

– \u96f6\u552e\u5546\u5b89\u6392\u5c06\u5546\u54c1\u5bc4\u5230\u673a\u573a\uff0c\u5e76\u4e14\u6e38\u5ba2\u5c06\u4f1a\u5728\u79bb\u5f00\u65b0\u897f\u5170\u7684\u65f6\u5019\u63d0\u53d6\u8fd9\u4e9b\u5546\u54c1[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u96f6GST\u7a0e\u7387\u5305\u542b\u54ea\u4e9b\u670d\u52a1\u5462\uff1f<\/h3>\n

[\/vc_column_text][vc_empty_space][vc_column_text]1. \u5982\u679c\u4f60\u63d0\u4f9b\u7684\u670d\u52a1\u8ddf\u65b0\u897f\u5170\u5883\u5916\u7684\u571f\u5730\u6216\u8005\u623f\u4ea7\u6709\u8054\u7cfb\u3002<\/strong><\/span><\/p>\n

 <\/p>\n

\u6bd4\u5982\uff0c\u4e00\u4e2a\u65b0\u897f\u5170\u7684\u5efa\u7b51\u5e08\u4e3a\u4e00\u4e2a\u56fd\u5916\u7684\u5ba2\u4eba\u8bbe\u8ba1\u4e86\u4e00\u4e2a\u5efa\u7b51, \u800c\u4e14\u8fd9\u4e2a\u5efa\u7b51\u5c06\u5728\u6d77\u5916\u5efa\u8bbe\u3002<\/p>\n

 <\/p>\n

2. \u5982\u679c\u4f60\u63d0\u4f9b\u7684\u670d\u52a1\u8ddf\u65b0\u897f\u5170\u5883\u5916\u7684\u5546\u54c1\u6709\u8054\u7cfb\u3002<\/strong><\/span><\/p>\n

 <\/p>\n

\u6bd4\u5982\uff0c\u4e00\u5bb6\u65b0\u897f\u5170\u7684\u4fdd\u9669\u516c\u53f8\u4e3a\u5883\u5916\u7684\u4e00\u8f86\u6c7d\u8f66\u505a\u62c5\u4fdd\u3002<\/p>\n

 <\/p>\n

3. \u5982\u679c\u4f60\u662f\u5411\u65b0\u897f\u5170\u4ee5\u5916\u7684\u975e\u5c45\u6c11\u63d0\u4f9b\u670d\u52a1\uff0c\u5e76\u4e14\u63d0\u4f9b\u670d\u52a1\u7684\u65f6\u5019\uff0c\u670d\u52a1\u7684\u63a5\u53d7\u8005\u4e0d\u5728\u65b0\u897f\u5170\u5883\u5185\u3002<\/strong><\/span><\/p>\n

 <\/p>\n

\u6bd4\u5982\uff0c\u4e00\u4e2a\u65b0\u897f\u5170\u5883\u5185\u7684\u5f8b\u5e08\u5411\u4e00\u4f4d\u5c45\u4f4f\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u7684\u5c45\u6c11\u63d0\u4f9b\u6cd5\u5f8b\u5e2e\u52a9\u3002<\/p>\n

 <\/p>\n

4. \u76f4\u63a5\u63d0\u4f9b\u4fe1\u606f\u670d\u52a1\u7ed9\u53ef\u79fb\u52a8\u7684\u4e2a\u4eba\u8d22\u4ea7<\/strong><\/span><\/p>\n

 <\/p>\n

\u6bd4\u5982\uff0c\u5fb7\u56fd\u6d4b\u8bd5\u7ed3\u679c\u88ab\u4e70\u56de\u65b0\u897f\u5170\uff0c\u5e76\u5728\u65b0\u897f\u5170\u88ab\u6536\u96c6\uff0c\u5206\u6790\u4e4b\u540e\u53c8\u5bc4\u56de\u5fb7\u56fd\u3002<\/p>\n

 <\/p>\n

5.\u00a0\u63d0\u4f9b\u7684\u670d\u52a1\u662f\u548c\u90a3\u4e9b\u5df2\u7ecf\u88ab\u51fa\u53e3\u6216\u5373\u5c06\u88ab\u51fa\u53e3\u7684\u5546\u54c1\u76f8\u5173\u8054\u7684\u3002<\/strong><\/span><\/p>\n

 <\/p>\n

\u6bd4\u5982\uff0c\u4e00\u4e2a\u65b0\u897f\u5170\u7684\u679c\u519c\u51fa\u53e3\u4e861000\u7bb1\u6c34\u679c\uff0c\u79bb\u5cb8\u6536\u4ef6\u4eba\u60f3\u8981\u786e\u4fdd\u8fd9\u4e9b\u6c34\u679c\u7684\u8d28\u91cf\uff0c\u4ed6\u548c\u4e00\u4e2a\u65b0\u897f\u5170\u56ed\u827a\u516c\u53f8\u7b7e\u4e86\u5408\u540c\u8ba9\u4ed6\u4eec\u6765\u72ec\u7acb\u68c0\u67e5\u8fd9\u4e9b\u6c34\u679c\uff0c\u800c\u4e14\u63d0\u4f9b\u4e00\u4e2a\u68c0\u67e5\u62a5\u544a\uff0c\u90a3\u8fd9\u5bb6\u65b0\u897f\u5170\u56ed\u827a\u516c\u53f8\u63d0\u4f9b\u7684\u670d\u52a1\u662f\u96f6\u7a0e\u7387\u7684\u3002<\/p>\n

 <\/p>\n

6. \u63d0\u4f9b\u5728\u65b0\u897f\u5170\u5883\u5916\u9002\u7528\u7684\uff0c\u4e0e\u7248\u6743\u4e13\u5229\u76f8\u5173\u8054\u7684\u670d\u52a1\u3002<\/strong><\/span><\/p>\n

 <\/p>\n

\u6bd4\u5982\uff0c\u4e00\u4e2a\u65b0\u897f\u5170\u7684\u51fa\u7248\u516c\u53f8\u62e5\u6709\u4e00\u4e2a\u65b0\u897f\u5170\u4f5c\u8005\u7684\u4e66\u7684\u7248\u6743\uff0c\u5373\u4f7f\u8fd9\u5bb6\u516c\u53f8\u5c06\u8fd9\u4e00\u7248\u6743\u51fa\u552e\u7ed9\u53e6\u4e00\u4e2a\u65b0\u897f\u5170\u516c\u53f8\u3002\u8fd9\u7b14\u51fa\u552e\u8d39\u4e5f\u662f\u96f6\u7a0e\u7387\u7684\uff0c\u56e0\u4e3a\u53e6\u4e00\u5bb6\u516c\u53f8\u5c06\u4f1a\u5728\u6d77\u5916\u51fa\u7248\u548c\u51fa\u552e\u8fd9\u672c\u4e66\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u9664\u4e86\u4ee5\u4e0a\u6240\u63d0\u5230\u7684\u5546\u54c1\u548c\u670d\u52a1\u5916\uff0c\u4e0b\u4e00\u671f\u8fd8\u4f1a\u7ee7\u7eed\u4ecb\u7ecd\u5176\u4ed6\u96f6GST\u7a0e\u7387\u7684\u60c5\u51b5\u3002\u8bf7\u5927\u5bb6\u671f\u5f85\u3002[\/vc_column_text][vc_empty_space height=”45px”][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

\n
\n

GST\u5c0f\u767e\u79d1 01 \u2013\u00a0\u4ec0\u4e48\u662fGST\uff1f<\/a><\/p>\n

 <\/p>\n

GST\u5c0f\u767e\u79d1 02 \u2013 GST BASIS \u662f\u4ec0\u4e48\uff1f<\/a><\/p>\n

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

 <\/p>\n

\n
\n
\n
\n
\n
\n
\n
\n
\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

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