{"id":9465,"date":"2021-03-19T02:41:33","date_gmt":"2021-03-19T02:41:33","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=9465"},"modified":"2024-08-29T06:09:13","modified_gmt":"2024-08-29T06:09:13","slug":"huo-mian1","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/huo-mian1","title":{"rendered":"GST\u5c0f\u767e\u79d1 09 – \u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08Exempt supplies\uff09\u6709\u54ea\u4e9b\uff1f"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”20px”][vc_column_text]\u4eca\u5929\u6211\u4eec\u6765\u4ecb\u7ecd\u4e00\u4e0b\u8c41\u514d\u5546\u54c1\u670d\u52a1\u7a0e\uff08Exempt GST\uff09<\/strong><\/span>\u7684\u5546\u54c1\u548c\u670d\u52a1\u6709\u54ea\u4e9b\u3002<\/p>\n

 <\/p>\n

\u9996\u5148\uff0c\u6211\u4eec\u90fd\u77e5\u9053\u6ce8\u518c\u4e86GST\u7684\u5546\u5bb6\u9700\u8981\u4e3a\u5176\u63d0\u4f9b\u7684\u5546\u54c1\u6216\u670d\u52a1\u4ee3\u7f3415%\u7684GST\uff0c\u4f46\u6709\u4e00\u4e9b\u7279\u5b9a\u5546\u54c1\u548c\u670d\u52a1\u7684GST\u662f 0%\u3002\u5173\u4e8e\u96f6GST\u7684\u5546\u54c1\u53ca\u670d\u52a1\uff08Zero-rated supplies\uff09\u5177\u4f53\u6709\u54ea\u4e9b\uff0c\u53ef\u4ee5\u56de\u987e\u5f80\u671f\u6587\u7ae0\uff1a<\/p>\n

 <\/p>\n

\n
\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

\u9664\u6b64\u4e4b\u5916\uff0c\u8fd8\u6709\u4e00\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u662f\u8c41\u514dGST\u7684\uff0c\u4e5f\u5c31\u662f\u5e38\u8bf4\u7684Exempt supplies\u3002\u8fd9\u4e9b\u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\u4e0d\u80fd\u5305\u542b\u8fdbGST\u7533\u62a5\u8868\u4e2d\u3002<\/p>\n

 <\/p>\n

\u4e0b\u5217\u5546\u54c1\u548c\u670d\u52a1\u7684\u4f9b\u5e94\u662f\u8c41\u514dGST\u7684\uff1a<\/strong><\/span><\/p>\n

1. \u6350\u8d60\u7684\u5546\u54c1\u548c\u670d\u52a1<\/p>\n

2. \u91d1\u878d\u670d\u52a1<\/p>\n

3. \u51fa\u79df\u6c11\u7528\u4f4f\u5b85<\/p>\n

4. \u7f5a\u6b3e\u5229\u606f<\/p>\n

5. \u4f18\u8d28\u91d1\u5c5e<\/p>\n

 <\/p>\n

\u8fd9\u7bc7\u6587\u7ae0\u91cc\u6211\u4eec\u5148\u6765\u8bf4\u4e0b\u6350\u8d60\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ee5\u53ca\u91d1\u878d\u670d\u52a1\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\n
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\u6350\u8d60\u7684\u5546\u54c1\u548c\u670d\u52a1<\/strong><\/span><\/h4>\n

 <\/p>\n

\u5982\u679c\u4e00\u5bb6\u975e\u76c8\u5229\u7ec4\u7ec7\u6536\u5230\u4e86\u6350\u8d60\u7684\u5546\u54c1\u6216\u670d\u52a1\uff0c\u540e\u6765\u53c8\u51fa\u552e\u4e86\u8fd9\u4e9b\u5546\u54c1\u6216\u670d\u52a1\uff0c\u90a3\u4e48\u5728\u9500\u552e\u8fc7\u7a0b\u4e2d\u8fd9\u5bb6\u975e\u76c8\u5229\u7ec4\u7ec7\u4e0d\u80fd\u6536\u53d6GST\u3002<\/p>\n

 <\/p>\n

\u4f8b\u5982\uff0c\u4e00\u4e2a\u6c7d\u8f66\u7ecf\u9500\u5546\u9001\u7ed9\u6559\u5802\u4e00\u8f86\u6c7d\u8f66\u3002\u6559\u5802\u4f7f\u7528\u4e86\u8fd9\u4e2a\u6c7d\u8f66\u4e24\u5e74\uff0c\u4e4b\u540e\u51fa\u552e\u4e86\u6c7d\u8f66\uff0c\u90a3\u4e48\u5728\u51fa\u552e\u6c7d\u8f66\u65f6\u662fExempt GST\u7684\u3002<\/p>\n

 <\/p>\n

\u540c\u65f6\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u4e5f\u4e0d\u80fd\u56e0\u63d0\u4f9b\u6350\u8d60\u7684\u5546\u54c1\u548c\u670d\u52a1\u6240\u6d89\u53ca\u5230\u7684\u8d39\u7528\u800c\u7533\u8bf7\u62b5\u6263\u3002<\/p>\n

 <\/p>\n

\u4f8b\u5982\uff0c\u4e00\u5bb6\u6148\u5584\u673a\u6784\u7ecf\u8425\u7684\u5546\u5e97\u51fa\u552e\u6350\u8d60\u7684\u8863\u7269\uff0c\u5b83\u4e0d\u80fd\u5728\u5546\u5e97\u7684\u8d39\u7528\uff08\u5982\u5730\u7a0e\u3001\u7535\u8d39\u6216\u7ef4\u62a4\u8d39\u7b49\uff09\u4e0a\u7533\u8bf7\u62b5\u6263GST\u3002\u5982\u679c\u8fd9\u662f\u8be5\u6148\u5584\u673a\u6784\u552f\u4e00\u7684\u6d3b\u52a8\uff0c\u5b83\u751a\u81f3\u90fd\u4e0d\u7528\u6ce8\u518cGST\u3002\u4f46\u662f\uff0c\u5982\u679c\u5b83\u4e5f\u51fa\u552e\u8d2d\u4e70\u7684\u5546\u54c1\uff0c\u90a3\u53ef\u4ee5\u4e3a\u8fd9\u4e9b\u5546\u54c1\u76f4\u63a5\u76f8\u5173\u7684\u8d39\u7528\u7533\u8bf7\u62b5\u6263GST\u3002\u6240\u6709\u5176\u4ed6\u8d39\u7528\u5fc5\u987b\u5728\u514d\u7a0e\u548c\u5e94\u7a0e\u4f9b\u5e94\u4f7f\u7528\u4e4b\u95f4\u5206\u914d\u3002<\/p>\n<\/section>\n<\/section>\n<\/section>\n

\n
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<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n
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<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n

[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u91d1\u878d\u670d\u52a1<\/strong><\/span><\/h4>\n

 <\/p>\n

\u91d1\u878d\u670d\u52a1\u662f\u6307\u94f6\u884c\u7b49\u91d1\u878d\u673a\u6784\u5728\u534f\u52a9\u501f\u6b3e\u4eba\u3001\u50a8\u6237\u548c\u5176\u4ed6\u5ba2\u6237\u8fdb\u884c\u91d1\u878d\u4ea4\u6613\u65b9\u9762\u63d0\u4f9b\u7684\u670d\u52a1\u3002\u539f\u5219\u4e0a\uff0c\u8fd9\u4e9b\u670d\u52a1\u5e94\u5f81\u6536GST\uff0c\u56e0\u4e3a\u5b83\u4eec\u662f\u5728\u65b0\u897f\u5170\u63d0\u4f9b\u7684\u670d\u52a1\u3002\u4e0d\u8fc7\uff0c\u6839\u636e\u73b0\u884c\u7684GST\u89c4\u5b9a\uff0c\u8fd9\u4e9b\u670d\u52a1\u53ef\u8c41\u514d\u5f81\u6536GST\u3002\u8fd9\u662f\u7531\u4e8e\u5927\u591a\u6570\u91d1\u878d\u673a\u6784\u901a\u8fc7\u5229\u5dee\u5bf9\u91d1\u878d\u670d\u52a1\u6536\u8d39\uff0c\u5373\u5b83\u4eec\u5411\u5b58\u6b3e\u4eba\u652f\u4ed8\u7684\u5229\u606f\u4f4e\u4e8e\u5411\u501f\u6b3e\u4eba\u6536\u53d6\u7684\u5229\u606f\uff0c\u56e0\u6b64\u5f88\u96be\u5bf9\u91d1\u878d\u670d\u52a1\u8fdb\u884c\u4f30\u503c\u3002\u57fa\u4e8e\u516c\u5e73\u548c\u6548\u7387\uff0c\u4ece\u800c\u5bf9\u91d1\u878d\u670d\u52a1\u8c41\u514dGST\u3002<\/p>\n

 <\/p>\n

\u91d1\u878d\u670d\u52a1\u5305\u62ec\uff1a<\/strong><\/span><\/p>\n

a. \u652f\u4ed8\u6216\u6536\u53d6\u4efb\u4f55\u5229\u606f<\/p>\n

b. \u62b5\u62bc\u548c\u5176\u4ed6\u8d37\u6b3e<\/p>\n

c. \u94f6\u884c\u8d39\u7528<\/p>\n

d. \u8bc1\u5238\u4ea4\u6613\uff0c\u5982\u80a1\u7968<\/p>\n

e. \u6839\u636e\u4fe1\u8d37\u5408\u540c\u63d0\u4f9b\u4fe1\u8d37<\/p>\n

f. \u6362\u6c47<\/p>\n

g. \u6267\u884c\u4ee5\u4e0a\u4efb\u4f55\u670d\u52a1\uff0c\u5982\u62b5\u62bc\u8d37\u6b3e\u7ecf\u7eaa\u4eba<\/p>\n

h. \u91d1\u878d\u671f\u6743<\/p>\n

i. \u63d0\u4f9b\u6216\u8f6c\u8ba9\u91d1\u878d\u671f\u6743\u7684\u6240\u6709\u6743<\/p>\n

g. \u53ef\u4ea4\u4ed8\u7684\u671f\u8d27\u5408\u7ea6<\/p>\n

k. \u65e0\u672c\u91d1\u4ea4\u5272\u7684\u671f\u8d27\u5408\u7ea6<\/p>\n

 <\/p>\n

\u91d1\u878d\u670d\u52a1\u8d39\u7528\u5305\u62ec\u91d1\u878d\u987e\u95ee\u4e3a\u4ed6\u4eec\u63d0\u4f9b\u7684\u91d1\u878d\u670d\u52a1\u6536\u53d6\u7684\u6240\u6709\u7c7b\u578b\u7684\u8d39\u7528\u3002\u8fd9\u4e9b\u8d39\u7528\u7528\u4e8e\u521d\u59cb\u89c4\u5212\u3001\u5b9e\u65bd\u3001\u7ba1\u7406\u3001\u76d1\u6d4b\u3001\u8bc4\u4f30\u3001\u91cd\u65b0\u89c4\u5212\u548c\u8f6c\u6362\u3002<\/p>\n

 <\/p>\n

\u5176\u4e2d\uff0c\u4e0e\u521d\u59cb\u89c4\u5212\u3001\u76d1\u6d4b\u3001\u8bc4\u4f30\u548c\u91cd\u65b0\u89c4\u5212\u670d\u52a1\u76f8\u5173\u7684\u8d39\u7528\u9700\u8981\u6536\u53d6GST\u3002\u4f46\u4e0e\u5b9e\u65bd\u3001\u7ba1\u7406\u548c\u8f6c\u6362\u670d\u52a1\u76f8\u5173\u7684\u8d39\u7528\u662f\u514d\u5f81GST\u7684\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u4ee5\u4e0a\u5c31\u662f\u672c\u671f\u5173\u4e8e\u8c41\u514dGST\u7684\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\uff0c\u4e0b\u4e00\u671f\u6211\u4eec\u4f1a\u7ee7\u7eed\u4ecb\u7ecd\u8c41\u514dGST\u7684\u6c11\u7528\u4f4f\u5b85\u51fa\u79df\u3001\u7f5a\u6b3e\u5229\u606f\u4ee5\u53ca\u4f18\u8d28\u91d1\u5c5e\u4f9b\u5e94\u3002\u5982\u679c\u8fd8\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6b22\u8fce\u54a8\u8be2PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\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<\/b><\/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

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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 \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 – \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

\n
\n
\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

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