{"id":9473,"date":"2021-03-24T03:10:08","date_gmt":"2021-03-24T03:10:08","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=9473"},"modified":"2024-08-29T06:10:22","modified_gmt":"2024-08-29T06:10:22","slug":"huo-mian2","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gst\/huo-mian2","title":{"rendered":"GST\u5c0f\u767e\u79d1 10 – \u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u4e5f\u662f Exempt supplies"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”20px”][vc_column_text]\u4e0a\u4e00\u671f\u7684GST\u5c0f\u767e\u79d1\u6211\u4eec\u8bb2\u5230\u4e86\u8c41\u514d\u5546\u54c1\u670d\u52a1\u7a0e\uff08Exempt GST\uff09<\/strong><\/span>\u7684\u6350\u8d60\u5546\u54c1\u548c\u670d\u52a1\u4ee5\u53ca\u91d1\u878d\u670d\u52a1\uff0c\u611f\u5174\u8da3\u7684\u670b\u53cb\u53ef\u4ee5\u56de\u987e\u5f80\u671f\u6587\u7ae0\uff1a<\/p>\n

 <\/p>\n

GST\u5c0f\u767e\u79d1 09 – \u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08Exempt supplies\uff09\u6709\u54ea\u4e9b\uff1f<\/a><\/p>\n

 <\/p>\n

\u8fd9\u4e00\u671f\u6211\u4eec\u6765\u7ee7\u7eed\u4ecb\u7ecd\u5c5e\u4e8e\u514d\u7a0e\u4f9b\u5e94\uff08Exempt supplies\uff09\u7684\u6c11\u7528\u4f4f\u5b85\u51fa\u79df\u3001\u7f5a\u6b3e\u5229\u606f\u4ee5\u53ca\u4f18\u8d28\u91d1\u5c5e\u4f9b\u5e94\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u6c11\u7528\u4f4f\u5b85\u7684\u51fa\u79df<\/strong><\/span><\/h4>\n

 <\/p>\n

\u6c11\u7528\u4f4f\u5b85\u5728\u51fa\u79df\u65f6\u662f\u4e0d\u6536\u53d6GST\u7684\uff0c\u623f\u4e1c\u4e5f\u4e0d\u80fd\u5c31\u4f4f\u623f\u7684\u652f\u51fa\uff0c\u5982\u7ef4\u4fee\u3001\u5730\u7a0e\u548c\u4fdd\u9669\u7b49\u8d39\u7528\uff0c\u7533\u8bf7GST\u9000\u7a0e\u3002<\/p>\n

 <\/p>\n

\u5982\u679c\u5c06\u4f4f\u623f\u4f5c\u4e3a\u5e94\u7a0e\u6d3b\u52a8\u7684\u4e00\u90e8\u5206\u51fa\u552e\uff0c\u5e76\u4e14\u81f3\u5c11\u5df2\u63d0\u524d\u4e865\u5e74\u8fdb\u884c\u51fa\u79df\uff0c\u5219\u8be5\u51fa\u552e\u4e5f\u662f\u514d\u7a0e\u4f9b\u5e94\u3002<\/p>\n

 <\/p>\n

\u5982\u679c\u623f\u5730\u4ea7\u5f00\u53d1\u5546\u51fa\u4e8e\u63d0\u4f9b\u5e94\u7a0e\u6d3b\u52a8\u4e3a\u4e3b\u8981\u76ee\u7684\u8d2d\u4e70\u623f\u4ea7\uff0c\u968f\u540e\u5c06\u5176\u51fa\u79df\uff0c\u5219\u53ef\u80fd\u9700\u8981\u66f4\u6539\u7528\u9014\uff08change-of-use\uff09\u3002<\/p>\n

 <\/p>\n

\u51fa\u79df\u6c11\u7528\u4f4f\u5b85\u8fd8\u4f1a\u5b58\u5728\u4e00\u79cd\u60c5\u51b5\uff0c\u5c31\u662f\u5728\u603b\u79df\u8d41\uff08head lease\uff09\u4e0b\u8fdb\u884c\u51fa\u79df\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u79df\u5ba2\uff0c\u5373\u603b\u627f\u79df\u4eba\uff08head lessee\uff09\uff0c\u5e94\u627f\u62c5\u4e0e\u623f\u4e1c\u7b7e\u8ba2\u7684\u79df\u8d41\u5408\u540c\u4e2d\u89c4\u5b9a\u7684\u5168\u90e8\u8d23\u4efb\u3002\u4e00\u822c\u5bf9\u4e8e\u6709\u5f88\u591a\u79df\u6237\u7684\u5927\u578b\u5efa\u7b51\u7269\uff0c\u8fd9\u79cd\u79df\u7ea6\u5f88\u5e38\u89c1\u3002<\/p>\n

 <\/p>\n

\u6309\u603b\u79df\u8d41\u5f62\u5f0f\u51fa\u79df\u7684\u4f4f\u5b85\u7269\u4e1a\u4e5f\u662f\u514d\u7a0e\u4f9b\u5e94\uff0c\u9664\u975e\uff1a<\/p>\n

 <\/p>\n

1. \u79df\u8d41\u53cc\u65b9\u540c\u610f\u8c41\u514dGST\u4e0d\u9002\u7528<\/p>\n

2. \u51fa\u79df\u6d3b\u52a8\u662f\u6839\u636e2000\u5e745\u670816\u65e5\u4e4b\u524d\u7b7e\u8ba2\u7684\u79df\u7ea6\u8fdb\u884c\u7684<\/p>\n

3. \u4ee5\u524d\u7684\u51fa\u79df\u6d3b\u52a8\u88ab\u89c6\u4e3a\u5e94\u7eb3\u7a0e[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u7f5a\u6b3e\u5229\u606f<\/strong><\/span><\/h4>\n

 <\/p>\n

\u903e\u671f\u8d26\u6237\u6536\u53d6\u7684\u5229\u606f\u88ab\u89c6\u4e3a\u514d\u7a0e\u4f9b\u5e94\u3002\u4f8b\u5982\uff0c\u5982\u679c\u60a8\u4ee5\u4e3a\u671f30\u5929\u300160\u5929\u621690\u5929\u7684\u8d26\u6237\u5411\u5176\u4ed6\u4f9b\u5e94\u5546\u51fa\u552e\u5546\u54c1\uff0c\u800c\u8be5\u8d26\u6237\u5df2\u903e\u671f\uff0c\u5219\u56e0\u672a\u4ed8\u6b3e\u800c\u6536\u53d6\u7684\u7f5a\u6b3e\u5229\u606f\u4e0d\u5e94\u8ba1\u5165\u60a8\u7684GST\u7533\u62a5\u8868\u4e2d\u3002<\/p>\n

 <\/p>\n

\u6b64\u5916\uff0c\u8fdd\u53cd\u6cd5\u5f8b\u800c\u5224\u5904\u7684\u7f5a\u6b3e\u4e5f\u8c41\u514dGST\uff0c\u5982\u8fdd\u89c4\u505c\u8f66\u7f5a\u6b3e\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n

\u4f18\u8d28\u91d1\u5c5e\u4f9b\u5e94<\/strong><\/span><\/h4>\n

 <\/p>\n

\u4f18\u8d28\u91d1\u5c5e\u53ef\u4ee5\u4e3a\u4ee5\u4e0b\u4efb\u4f55\u5f62\u5f0f\uff1a<\/p>\n

 <\/p>\n

1. \u7eaf\u5ea6\u4e0d\u5c0f\u4e8e99.5\uff05\u7684\u91d1<\/p>\n

2. \u7eaf\u5ea6\u4e0d\u5c11\u4e8e99.9\uff05\u7684\u94f6<\/p>\n

3. \u7eaf\u5ea6\u4e0d\u5c11\u4e8e99\uff05\u7684\u94c2\u91d1<\/p>\n

 <\/p>\n

\u9500\u552e\u6216\u8fdb\u53e3\u4f18\u8d28\u91d1\u5c5e\u90fd\u662f\u514d\u7a0e\u4f9b\u5e94\u3002\u4f46\u662f\uff0c\u5f53\u7cbe\u70bc\u5382\u5c06\u65b0\u7cbe\u70bc\u7684\u91d1\u5c5e\u4f5c\u4e3a\u6295\u8d44\u9879\u76ee\u63d0\u4f9b\u7ed9\u7ecf\u9500\u5546\u65f6\uff0c\u5219\u4e3a\u96f6\u7a0e\u7387\uff08Zero-rated GST\uff09\u3002<\/p>\n

 <\/p>\n

\u7136\u800c\uff0c\u6211\u4eec\u5728\u5e02\u573a\u4e0a\u5e38\u89c1\u7684\u91d1\u94f6\u9996\u9970\u4e00\u822c\u7eaf\u5ea6\u8fbe\u4e0d\u5230\u4f18\u8d28\u91d1\u5c5e\u7684\u6807\u51c6\uff0c\u6240\u4ee5\u8fd8\u662f\u4f1a\u6d89\u53ca\u5230GST\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u672c\u671f\u6211\u4eec\u5c31\u4ecb\u7ecd\u5b8c\u4e86\u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u4e4b\u540e\u6211\u4eec\u4f1a\u9646\u7eed\u63a8\u51faGST\u5c0f\u767e\u79d1\u7684\u66f4\u591a\u5185\u5bb9\u3002\u5982\u679c\u8fd8\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6b22\u8fce\u54a8\u8be2PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\u3002\u5173\u6ce8\u6211\u4eec\uff0c\u5e26\u4f60\u4e86\u89e3\u66f4\u591a\u7a0e\u52a1\u77e5\u8bc6\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
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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 \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 – \u8c41\u514dGST\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08EXEMPT SUPPLIES\uff09\u6709\u54ea\u4e9b\uff1f<\/a><\/p>\n

 <\/p>\n

\n
\n
\n
\n
\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<\/div>\n

[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

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