{"id":2375,"date":"2020-04-15T13:59:50","date_gmt":"2020-04-15T03:59:50","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/d9776d372b\/"},"modified":"2025-02-17T22:12:21","modified_gmt":"2025-02-17T11:12:21","slug":"%e6%b7%b1%e5%85%a5%e8%a7%a3%e8%af%bb%e4%bb%a3%e4%bb%98%e8%b4%a6%e4%b8%ad%e7%9a%8410gst%e6%98%af%e5%90%a6%e5%8f%af%e4%bb%a5%e4%bb%8eato%e9%80%80%e5%9b%9e","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e6%b7%b1%e5%85%a5%e8%a7%a3%e8%af%bb%e4%bb%a3%e4%bb%98%e8%b4%a6%e4%b8%ad%e7%9a%8410gst%e6%98%af%e5%90%a6%e5%8f%af%e4%bb%a5%e4%bb%8eato%e9%80%80%e5%9b%9e\/","title":{"rendered":"\u6df1\u5165\u89e3\u8bfb\u4ee3\u4ed8\u8d26\u4e2d\u768410%GST\u662f\u5426\u53ef\u4ee5\u4eceATO\u9000\u56de"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<div class=\"bpp-post-content\">\n<h2>\u4ee3\u4ed8\u8d26\u4e2d\u7684GST\u5e94\u8be5\u5982\u4f55\u5904\u7406\uff1f<\/h2>\n<p>\u4e0d\u77e5\u9053<strong>\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong>\u7684\u5e7f\u5927\u8bfb\u8005\u4eec\u662f\u5426\u5728\u7ecf\u8425\u6216\u8005\u5de5\u4f5c\uff08\u7279\u522b\u662f\u670d\u52a1\u884c\u4e1a\uff09\u4e2d\u4f1a\u9047\u5230\u5982\u4e0b\u60c5\u51b5\uff1a\u5728\u4e3a\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u65f6\u53ef\u80fd\u4f1a\u66ff\u5ba2\u4eba\u5148\u5411\u7b2c\u4e09\u65b9\u652f\u4ed8\u8d39\u7528\u3002\u4f8b\u5982\uff0c\u4f4f\u5bbf\u884c\u4e1a\u4f1a\u57ab\u4ed8\u5e2e\u5ba2\u4eba\u547c\u53ebUber\/DiDi\u7684\u8d39\u7528\uff0c\u5f8b\u5e08\u4eec\u53ef\u80fd\u4f1a\u5e2e\u5ba2\u6237\u57ab\u4ed8\u505aTitle Search\u7684\u8d39\u7528\uff0c\u7269\u4e1a\u7ba1\u7406\u6743\u7ecf\u7406\u5e2e\u52a9\u4e1a\u4e3b\u6cd5\u4eba\u56e2\u4f53\uff08Body Corporate\uff09\u4ee3\u4ed8\u7684\u8d39\u7528\uff0c\u800c\u8fd9\u4e9b\u8d39\u7528\u7684 \u201c\u6700\u7ec8\u201d \u652f\u4ed8\u8005\u662f\u5ba2\u6237\u3002<\/p>\n<p>\u90a3\u4e48\uff0c\u5411\u7b2c\u4e09\u65b9\u652f\u4ed8\u7684\u8d39\u7528\u4e2d\u6240\u5305\u542b\u7684\u6d88\u8d39\u53ca\u670d\u52a1\u7a0e\uff08\u4e0b\u79f0<a href=\"https:\/\/mnygroup.com.au\/%E6%BE%B3%E5%A4%A7%E5%88%A9%E4%BA%9A%E5%95%86%E5%93%81%E5%8F%8A%E6%9C%8D%E5%8A%A1%E7%A8%8E%EF%BC%88gst%EF%BC%89\/\">GST<\/a>\uff09\u662f\u5426\u80fd\u591f\u5728BAS\uff08Business Activity Statement\uff09\u4e2d\u9000\u56de\u5462\uff1f\u540c\u65f6\u6211\u4eec\u5728\u5411\u5ba2\u6237\u6536\u53d6\u8d39\u7528\u65f6\uff0c\u662f\u5426\u5e94\u8be5\u989d\u5916\u6536\u53d6GST?<\/p>\n<p>\u8fd9\u662f\u4e00\u4e2a\u975e\u5e38\u6709\u610f\u601d\u7684\u8bdd\u9898\uff0c\u4e0d\u540c\u7684\u884c\u4e1a\u63d0\u4f9b\u670d\u52a1\u65f6\u603b\u662f\u4f1a\u9047\u5230\u4e00\u4e9b\u9700\u8981\u5e2e\u52a9\u5ba2\u4eba\u4ee3\u4ed8\u7684\u8d39\u7528\uff0c\u8fd9\u5176\u4e2dGST\u7684\u62b5\u6263\u4e0d\u4ec5\u9700\u8981\u8003\u8651\u5230\u8d2d\u4e70\u7684\u670d\u52a1\u672c\u8eab\u662f\u4ec0\u4e48\uff0c\u540c\u65f6\u8fd8\u9700\u8003\u8651\u670d\u52a1\u7684\u6a21\u5f0f\u3001\u5408\u540c\u7684\u6846\u67b6\u3001\u652f\u4ed8\u7684\u65b9\u5f0f\uff0c\u4eab\u53d7\u670d\u52a1\u7684\u5730\u70b9\u7b49\u7b49\u591a\u79cd\u56e0\u7d20\uff0c\u800c\u4e14\u8fd8\u8981\u7ed3\u5408<em>A New Tax System (Goods and Services Tax) Act 1999<\/em>\u4e2d\u76f8\u5e94\u7684\u6cd5\u6761\u8fdb\u884c\u89e3\u8bfb\u3002\u8fdb\u800c\u4fdd\u8bc1\u5728\u670d\u52a1\u4ef7\u683c\u5177\u6709\u7ade\u4e89\u529b\u7684\u524d\u63d0\u4e0b\u51c6\u786e\u7684\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u548cGST\u7533\u62a5\u5de5\u4f5c\u3002<\/p>\n<p><em>GST Ruling 2000\/37<\/em>\u5b8c\u6574\u7684\u9610\u8ff0\u4e86\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u662f\u5982\u4f55\u770b\u5f85\u4ee3\u4ed8\u7684\u60c5\u51b5\u4e0b\u5176\u4e2d\u7684GST\u95ee\u9898\u7684\u3002<\/p>\n<h2>ATO\u8ba4\u4e3a\u5728\u4ed8\u8d26\u60c5\u51b5\u4e0b\u53ea\u6709\u4e24\u79cd\u5173\u7cfb\uff1a<\/h2>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: square;\">\n<li>\u59d4\u6258\u4ebaPrincipal\uff08\u6700\u7ec8\u652f\u4ed8\u4eba\/\u6700\u7ec8\u652f\u4ed8\u5b9e\u4f53\uff09<\/li>\n<li>\u4ee3\u7406\u4ebaAgent\uff08\u4ee3\u4ed8\u4eba\/\u4ee3\u4ed8\u5b9e\u4f53\uff09<\/li>\n<\/ul>\n<p>\u603b\u7684\u6765\u8bf4\uff0c\u5982\u679c\u4ee3\u7406\u4eba\u4ee3\u66ff\u59d4\u6258\u4eba\u4f7f\u7528\u670d\u52a1\u6216\u8d2d\u4e70\u4ea7\u54c1\uff0c\u867d\u7136\u53ef\u80fd\u7968\u636e\uff08Tax invoice\uff09\u4e0a\u7684\u540d\u5b57\u662f\u4ee3\u7406\u4eba\uff0c\u4f46\u56e0\u4e3a\u6700\u7ec8\u8d39\u7528\u7684\u53d1\u751f\u662f\u59d4\u6258\u4eba\u652f\u4ed8\u4e86\uff0c\u90a3\u4e48\u4ee3\u7406\u4eba<strong>\u4e0d\u53ef\u4ee5<\/strong>\u53bb\u7533\u62a5\u8fd9\u7b14\u8d39\u7528\u7684GST\u9000\u56de\uff08\u5982\u679c\u542bGST\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5405 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO.jpg\" alt=\"\u6df1\u5165\u89e3\u8bfb\u4ee3\u4ed8\u8d26\u4e2d\u768410%GST\u662f\u5426\u53ef\u4ee5\u4eceATO\u9000\u56de\" width=\"1072\" height=\"323\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO.jpg 1072w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-300x90.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-1024x309.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/Can-the-GST-in-the-agent-payment-be-refunded-from-ATO-768x231.jpg 768w\" sizes=\"auto, (max-width: 1072px) 100vw, 1072px\" \/><\/p>\n<p>\u4e3a\u4e86\u66f4\u5177\u4f53\u7684\u63a2\u8ba8\u8fd9\u4e2a\u95ee\u9898\uff0c\u4e0b\u9762\u4ee5<strong>\u5f8b\u5e08\u884c\u4e1a<\/strong>\u4e3a\u4f8b\u6765\u8fdb\u884c\u89e3\u8bfb\u4e0d\u540c\u7684\u8d39\u7528\u4e0b\u7684\u4e0d\u540c\u7684GST\u7684\u6536\u53d6\u65b9\u6cd5\u3002<\/p>\n<p>\u6839\u636e<em>A New Tax System (Goods and Services Tax) Act 1999<\/em>\u4ee5\u53caATO\u7684\u7a0e\u52a1\u88c1\u5b9a\u4e2d\u7684\u8981\u6c42\uff0c\u5f8b\u5e08\u53d1\u751f\u7684\u4ee5\u4e0b\u8d39\u7528\u5b58\u5728\u59d4\u6258\u4eba\u548c\u4ee3\u7406\u4eba\u7684\u5173\u7cfb\uff1a<\/p>\n<ol class=\"list-paddingleft-2\" style=\"list-style-type: decimal;\">\n<li>Application Fee (\u7533\u8bf7\u8d39)<\/li>\n<li>Registration Fee(\u6ce8\u518c\u8d39)<\/li>\n<li>Court fee (\u6cd5\u5ead\u8d39)<\/li>\n<li>Incorporation Fee (\u4f8b\u5982ASIC\u6536\u53d6\u7684\u8d39\u7528)<\/li>\n<li>Fines\/Penalty (\u7f5a\u6b3e\/\u7f5a\u91d1)<\/li>\n<li>Stamp duty (\u5370\u82b1\u7a0e)<\/li>\n<li>Tax (\u5176\u4ed6\u7a0e\u8d39)\u7b49\u7b49<\/li>\n<\/ol>\n<p>\u6839\u636e\u7a0e\u6cd5\u7684\u89e3\u8bfb\uff0c\u5728\u5f8b\u5e08\u5e2e\u52a9\u5ba2\u4eba\u652f\u4ed8\u8be5\u7b14\u8d39\u7528\u65f6\uff0c\u5b58\u5728\u7740\u5f8b\u5e08\u88ab\u5ba2\u6237\u59d4\u6258\u652f\u4ed8\u8fd9\u6837\u4e00\u79cd\u5173\u7cfb\uff0c\u5373\u5ba2\u6237\u662f\u6700\u7ec8\u652f\u4ed8\u4eba\uff0c\u5f8b\u5e08\u4ec5\u4ec5\u662f\u4ee3\u66ff\u5ba2\u6237\u652f\u4ed8\u8be5\u7b14\u8d39\u7528\u3002\u90a3\u4e48\u5728\u5f8b\u5e08\u5411\u5ba2\u6237\u6536\u53d6\u8fd9\u7b14\u8d39\u7528\u65f6\uff0c\u6839\u636e<em>GST ACT TPP 043<\/em>\u7684\u8981\u6c42\uff0c\u65e0\u9700\u5728\u8be5\u7b14\u8d39\u7528\u4e0a\u989d\u5916\u5f81\u653610%\u7684GST\u3002\u8bf7\u6ce8\u610f\uff0c\u4ee5\u4e0a\u8d39\u7528\u7edd\u5927\u90e8\u5206\u672c\u8eab\u4e0d\u542bGST\u3002\u5373\u4fbf\u539f\u59cb\u8d39\u7528\u4e2d\u5305\u542bGST\uff0c\u7531\u4e8e\u59d4\u6258\u5173\u7cfb\u7684\u5b58\u5728\uff0c\u90a3\u4e48\u5f8b\u5e08\u4e0d\u53ef\u4ee5\u5411ATO\u7533\u62a5\u9000\u56de\u8fd9\u7b14GST\u3002<\/p>\n<p>\u8fd9\u5176\u4e2d\u7684\u903b\u8f91\u662f\u56e0\u4e3a\u8fd9\u4e9b\u6d88\u8d39\u53ca\u670d\u52a1\u662f\u88ab\u7b2c\u4e09\u65b9\u76f4\u63a5\u63d0\u4f9b\u670d\u52a1\u6216\u4ea7\u54c1\u7ed9\u4e86\u5ba2\u6237\u800c\u975e\u5f8b\u5e08\uff0c\u56e0\u4e3a\u5f8b\u5e08\u5728\u8fd9\u4e2a\u5173\u7cfb\u4e2d\u53ea\u662fAct her\/his paying Capacity\uff08\u65e2\u5e2e\u52a9\u4ed8\u6b3e\u7684\u884c\u4e3a\uff09\uff0c\u5f8b\u5e08\u5e76\u6ca1\u6709\u5c31\u8fd9\u5176\u4e2d\u7684\u5185\u5bb9\/\u7ed3\u679c\u8fdb\u884c\u518d\u6b21\u52a0\u5de5\u4e0e\u89e3\u8bfb\uff0c\u6240\u4ee5\u5373\u4fbf\u662f\u7b2c\u4e09\u65b9\u63d0\u4f9b\u8fd9\u4e9b\u670d\u52a1\u4e2d\u5305\u542b\u7684GST\uff0c\u5f8b\u5e08\u4e5f\u65e0\u6cd5\u5411ATO\u7533\u8bf7\u9000\u8fd8\u3002<\/p>\n<p>\u90a3\u4e48\u4ec0\u4e48\u65f6\u5019ATO\u8ba4\u4e3a\u5f8b\u5e08\u5e76\u975e\u4f5c\u4e3a\u5ba2\u6237\u7684\u4ee3\u7406\u5728\u5e2e\u52a9\u4ed6\u4eec\u652f\u4ed8\u8d39\u7528\u5462\uff1f\u8fd9\u9700\u8981\u6839\u636e\u5f8b\u5e08\u4e0e\u5ba2\u6237\u7684\u5408\u4f5c\u5173\u7cfb\uff0c\u540c\u65f6\u6309\u7167ATO\u7a0e\u52a1\u88c1\u5b9aGSTA TPP \u00a0042\u4e2d\u7684\u660e\u786e\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u51e0\u79cd\u8d39\u7528\u4e0d\u542bGST\uff0c\u4f46\u5f8b\u5e08\u5728\u6536\u53d6\u670d\u52a1\u8d39\u65f6\uff0c\u9700\u8981\u5728\u539f\u6709\u91d1\u989d\u4e0a\u989d\u5916\u6536\u53d610% \u7684GST\uff1a<\/p>\n<p style=\"text-align: left;\">\u2022Search Fee<\/p>\n<p style=\"text-align: left;\">\u2022Municipal Search Fee\uff08Rate, zoning, permits\uff09<\/p>\n<p style=\"text-align: left;\">\u2022Birth\/Death\/Marriage Certificate Fees<\/p>\n<p style=\"text-align: left;\">\u2022Barrister\u2019s Fee\uff08\u5982\u679c\u5f8b\u5e08\u51fa\u5ead\u8d39\u7528\uff09<\/p>\n<p style=\"text-align: left;\">\u2022Witness Fee<\/p>\n<p style=\"text-align: left;\">\u2022Fees for Recording Court Proceedings<\/p>\n<p style=\"text-align: left;\">\u2022Service of Documents Fees<\/p>\n<p>\u4f8b\u5982\uff0c\u5728\u5e2e\u52a9\u5ba2\u6237\u505aMunicipal Search\u65f6\uff0c\u88ab\u7b2c\u4e09\u65b9\u6536\u53d6\u4e86$100\u7684\u8d39\u7528\uff0c\u5176\u4e2d\u4e0d\u542bGST\uff1b\u5728\u5411\u5ba2\u6237\u6536\u53d6\u8d39\u7528\u65f6\u9700\u8981\u5f81\u6536$100*110%=$110\uff0c\u5176\u4e2d$10\u4e3aGST\u3002<\/p>\n<p>\u8fd9\u662f\u56e0\u4e3a\u6839\u636e\u7a0e\u52a1\u88c1\u5b9a\uff0cATO\u8ba4\u4e3a\u5f8b\u5e08\u4f5c\u4e3a\u4e3b\u8981\u63d0\u4f9b\u670d\u52a1\u7684\u4e13\u4e1a\u4eba\u58eb\uff0c\u9700\u8981\u6839\u636e\u83b7\u53d6\u7684\u8fd9\u4e9b\u4fe1\u606f\u4ece\u800c\u63d0\u4f9b\u6cd5\u5f8b\u670d\u52a1\uff0c\u6d89\u53ca\u5230\u4e86\u5bf9\u4fe1\u606f\u7684\u89e3\u8bfb\uff0c\u65e2\u4e0d\u6784\u6210\u548c\u5ba2\u6237\u95f4\u7684\u4ee3\u4ed8\u4ee3\u7f34\u5173\u7cfb\uff0c\u56e0\u6b64\u5f8b\u5e08\u4f5c\u4e3a\u652f\u4ed8\u8fd9\u7b14\u8d39\u7528\u7684Principal\u3002\u5982\u679c\u7b2c\u4e09\u65b9\u6536\u53d6\u7684\u8d39\u7528\u4e2d\u5305\u542bGST\uff0c\u90a3\u4e48\u5f8b\u5e08\u53ef\u4ee5\u5728BAS\u4e2d\u7533\u8bf7\u9000\u8fd8\u3002<\/p>\n<p>\u5176\u4ed6\u5fc5\u987b\u5411\u5ba2\u6237\u6536\u53d6GST\u7684\u8d39\u7528\u5305\u62ec\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>Telephone<\/li>\n<li>Postage<\/li>\n<li>Photocopying<\/li>\n<li>Couriers<\/li>\n<li>Word Processing<\/li>\n<li>Travel of the Practitioner and 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<strong>\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong> \u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\uff0c\u6211\u4eec\u53ea\u4f7f\u7528\u7b2c\u4e00\u624b\u8d44\u8baf\u8fdb\u884c\u5206\u6790\u53ca\u89e3\u8bfb\uff0c\u6765\u6e90\u5305\u62ec\uff08\u4f46\u4e0d\u9650\u4e8e\uff09\uff1aATO\uff0c\u6fb3\u5927\u5229\u4e9a\u8bae\u4f1a\u5b98\u65b9\u7f51\u7ad9\uff0c\u6fb3\u5927\u5229\u4e9aTreasury\u5b98\u7f51\uff0cBusiness Australia\uff0c\u6743\u5a01\u7a0e\u6cd5\u6570\u636e\u5e93\uff0cChartered 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normal; background-color: #ffffff;\"><span style=\"font-family: DengXian;\">GSTR 2000\/37<\/span><\/em><\/a><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2641 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/07\/wxsync-2020-07-4bf91425727fc47d2fd19ceb7923960c.jpeg\" alt=\"\" width=\"1080\" height=\"324\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/07\/wxsync-2020-07-4bf91425727fc47d2fd19ceb7923960c.jpeg 1080w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/07\/wxsync-2020-07-4bf91425727fc47d2fd19ceb7923960c-300x90.jpeg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/07\/wxsync-2020-07-4bf91425727fc47d2fd19ceb7923960c-1024x307.jpeg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/07\/wxsync-2020-07-4bf91425727fc47d2fd19ceb7923960c-768x230.jpeg 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" 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