{"id":3953,"date":"2020-11-12T15:16:00","date_gmt":"2020-11-12T04:16:00","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=3953"},"modified":"2025-02-17T20:59:17","modified_gmt":"2025-02-17T09:59:17","slug":"%e5%8f%96%e6%b6%88%e5%90%88%e5%90%8c%e5%a6%82%e4%bd%95%e5%bd%b1%e5%93%8dgst%e7%9a%84%e7%94%b3%e6%8a%a5%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e5%8f%96%e6%b6%88%e5%90%88%e5%90%8c%e5%a6%82%e4%bd%95%e5%bd%b1%e5%93%8dgst%e7%9a%84%e7%94%b3%e6%8a%a5%ef%bc%9f\/","title":{"rendered":"\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u54cdGST\u7684\u7533\u62a5\uff1f"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<h2>\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u54cdGST\u7684\u7533\u62a5<\/h2>\n<p>\u5728\u5f53\u524d\u7684\u5546\u4e1a\u73af\u5883\u4e0b\uff0c\u4ea4\u6613\u53cc\u65b9\u534f\u5546\u53d6\u6d88\u6216\u8005\u4fee\u6539\u90e8\u5206\u8ba2\u5355\u7684\u60c5\u51b5\u65f6\u5e38\u53d1\u751f\u3002\u6b64\u7c7b\u6539\u53d8\u4f1a\u5e26\u6765GST\u8ba1\u7b97\u7684\u76f8\u5e94\u53d8\u5316\uff0c\u5f71\u54cdGST\u7684\u7533\u62a5\u3002<\/p>\n<p>\u901a\u5e38\u5728\u53cc\u65b9\u7b7e\u8ba2\u5408\u540c\u540e\uff0c\u91c7\u8d2d\u65b9\u4f1a\u63d0\u524d\u7f34\u7eb3\u90e8\u5206\u6b3e\u9879\uff08Upfront\uff09\u751a\u81f3\u5168\u989d\u7ed9\u4f9b\u5e94\u65b9\uff08Supplier\uff09\uff0c\u4f9b\u5e94\u65b9\u4f1a\u6309\u7167GST\u7533\u62a5\u8981\u6c42\uff0c\u6309\u5b63\u5ea6\u6216\u6708\u5ea6\u7f34\u7eb3\u8be5\u7b14\u4ee3\u6536\u7684GST\u3002\u91c7\u8d2d\u65b9\u540c\u7406\u4e5f\u9700\u8981\u6309\u7167\u6708\u5ea6\u6216\u5b63\u5ea6\u7533\u8bf7GST\u7684\u8fd4\u8fd8\u3002\u5982\u679c\u53cc\u65b9\u534f\u5546\u53d6\u6d88\u8be5\u7b14\u8ba2\u5355\uff0c\u4e14\u5b63\u5ea6\u6216\u6708\u5ea6BAS\u5df2\u7533\u62a5\uff0c\u5219GST\u9700\u8981\u505a\u51fa\u76f8\u5e94\u7684\u7a0e\u52a1\u8c03\u6574\u3002<\/p>\n<figure id=\"attachment_3954\" aria-describedby=\"caption-attachment-3954\" style=\"width: 1270px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3954 size-full\" title=\"\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u54cdGST\u7684\u7533\u62a5\uff1f\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/11\/-e1605154192909.jpg\" alt=\"\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u54cdGST\u7684\u7533\u62a5\uff1f\" width=\"1280\" height=\"448\" \/><figcaption id=\"caption-attachment-3954\" class=\"wp-caption-text\">\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u54cdGST\u7684\u7533\u62a5\uff1f<\/figcaption><\/figure>\n<h2>\u00a0<\/h2>\n<h2>GST\u7684\u7a0e\u52a1\u8c03\u6574 \u2013 Adjustment Event<\/h2>\n<p>\u5982\u679c\u53cc\u65b9\u534f\u5546\u4f9b\u5e94\u65b9\u540c\u610f\u5168\u989d\u9000\u6b3e\uff0c \u53cc\u65b9\u5219\u53ef\u6839\u636e\u7a0e\u52a1\u5c40\u8981\u6c42\u8fdb\u884cGST\u7684\u7533\u62a5\u3002<\/p>\n<p>\u5bf9\u4f9b\u5e94\u65b9\u6765\u8bf4\uff0c\u7531\u4e8e\u5176\u5728\u4e0a\u4e00\u4e2aGST\u7533\u62a5\u5468\u671f\u591a\u7f34\u7eb3\u7a0e\u6b3e\uff08Credit Error\uff09\uff0c\u5219\u53ef\u5728\u540e\u671f\u7684GST\u7533\u62a5\uff08BAS\uff09\u4e2d\u4fee\u6539\u81f3\u6b63\u786e\u7684\u91d1\u989d\uff0c\u53ef\u4fee\u6539\u5468\u671f\u901a\u5e38\u4e3a\u7533\u62a5\u540e\u76844\u5e74\u96f61\u5929\u3002<\/p>\n<p>\u5bf9\u91c7\u8d2d\u65b9\u6765\u8bf4\uff0c\u7531\u4e8e\u5176\u5728\u4e0a\u4e00\u4e2aGST\u7533\u62a5\u5468\u671f\u9000\u56de\u4e86\u8fd9\u90e8\u5206\u7a0e\u6b3e\uff08Debit Error\uff09\uff0c\u5728\u4e0b\u4e00\u4e2a\u7533\u62a5\u5468\u671f\u65f6\uff0c\u4e0e\u4e0a\u4e00\u4e2aGST\u7533\u62a5\u5468\u671f\u6709\u5dee\u989d\u3002<\/p>\n<h3>\u5177\u4f53\u4fee\u6539\u53ef\u4fee\u6539BAS\u7684\u65f6\u95f4\u5982\u4e0b\uff1a<\/h3>\n<p>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e$20 million\u7684\u91c7\u8d2d\u65b9\uff0c\u53ef\u4e8e\u63d0\u4ea4BAS\u540e\u768418\u4e2a\u6708\u5185\u4fee\u6539\uff1b<br \/>\u5e74\u8425\u4e1a\u989d\u9ad8\u4e8e$20 million\u7684\u91c7\u8d2d\u65b9\uff0c\u53ef\u4e8e\u63d0\u4ea4BAS\u540e\u768412\u4e2a\u6708\u5185\u4fee\u6539\u3002<\/p>\n<h3>\u540c\u65f6\u53ef\u4fee\u6539BAS\u7684\u5dee\u989d\u7684\u8981\u6c42\u5982\u4e0b\uff1a<\/h3>\n<p>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e$20 million\uff0c\u5dee\u989d\u4f4e\u4e8e$10,000<br \/>\u5e74\u8425\u4e1a\u989d$20 million &#8211; $100 million\uff0c\u5dee\u989d\u8981\u6c42\u4f4e\u4e8e$20,000<br \/>\u5e74\u8425\u4e1a\u989d$100 million &#8211; $500 million\uff0c\u5dee\u989d\u8981\u6c42\u4f4e\u4e8e$40,000<br \/>\u5e74\u8425\u4e1a\u989d$500 million &#8211; $1 billion\uff0c\u5dee\u989d\u8981\u6c42\u4f4e\u4e8e$80,000<br \/>\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7$1 billion\uff0c\u5dee\u989d\u8981\u6c42\u4f4e\u4e8e$450,000<\/p>\n<p>\u4ee5\u4e0a\u6761\u4ef6\u9700\u8981\u65f6\u95f4\u548c\u5dee\u989d\u540c\u65f6\u6ee1\u8db3\u8981\u6c42\u624d\u53ef\u5728\u540e\u671fBAS\u4e2d\u4fee\u6539\uff0c\u5982\u679c\u6761\u4ef6\u4e0d\u7b26\u5408\u4ee5\u4e0a\u60c5\u51b5\uff0c\u8fd8\u53ef\u4ee5\u5728\u63d0\u4ea4BAS\u76844\u5e74\u96f61\u5929\u5185\u901a\u8fc7\u4fee\u6539\uff08revise\uff09\u539f\u672c\u5df2\u63d0\u4ea4\u7684BAS\uff0c\u8fd9\u6837\u540c\u6837\u53ef\u4ee5\u4fee\u8ba2\u4e4b\u524d\u7684\u5dee\u989d\u3002<\/p>\n<h3>\u53e6\u4e00\u79cd\u60c5\u51b5\uff0c<\/h3>\n<p>\u7531\u4e8e\u4f9b\u5e94\u65b9\u5728\u51c6\u5907\u4ea4\u4ed8\u4ea7\u54c1\u6216\u8005\u670d\u52a1\u65f6\u4ea7\u751f\u4e86\u90e8\u5206\u5f00\u652f\u6216\u8005\u6d89\u53ca\u7b2c\u4e09\u65b9\u8d39\u7528\uff0c\u5728\u53cc\u65b9\u534f\u5546\u786e\u5b9a\u53d6\u6d88\u8d39\u7528\uff08cancellation fee\uff09\u540e,\u9700\u8981\u6839\u636e\u8be5\u8d39\u7528\u5305\u542b\u7684\u5185\u5bb9\u786e\u5b9a\u662f\u5426\u9700\u6709GST\u4ea7\u751f\u3002<\/p>\n<p>\u6839\u636eGST Ruling 2009\/3 \uff0c\u7ed3\u5408<a href=\"https:\/\/www.legislation.gov.au\/Details\/C2017C00218\" target=\"_blank\" rel=\"noopener\">A New Tax System (Goods and Services Tax) Act 1999<\/a>\uff0c\u53d6\u6d88\u8d39\u7528\u7684\u91d1\u989d\u662f\u5426\u5305\u542bGST\u9700\u8981\u8003\u8651\u4ee5\u4e0b\u56e0\u7d20\uff1a<\/p>\n<ul>\n<li><strong>Intended Supply<\/strong><\/li>\n<li><strong>Different Supply\uff08Facilitation supply, cancellation supply and release supply\uff09<\/strong><\/li>\n<li><strong>Cancellation fees as damages, penalties and compensation;<\/strong><\/li>\n<li><strong>Security deposits as cancellation fees<\/strong><\/li>\n<\/ul>\n<h2>\u6848\u4f8b\u5206\u6790\uff1a<\/h2>\n<p>MNY College\u662f\u4e00\u5bb6\u901a\u8fc7RTO\u6ce8\u518c\uff0cCRICOS\u8ba4\u8bc1\u7684\u6559\u80b2\u673a\u6784. \u8be5\u673a\u6784\u63d0\u4f9bdiploma\u8bfe\u7a0b\u7ed9\u6d77\u5916\u5b66\u751f\uff0c\u8be5\u7c7b\u8bfe\u7a0b\u7684\u6536\u5165\u662fGST-FREE\u7684\u3002John\u5728MNY College\u62a5\u540d\u5e76\u7f34\u7eb3\u5b66\u8d39\u4ee5\u540e\uff0c\u7531\u4e8e\u81ea\u8eab\u539f\u56e0\u65e0\u6cd5\u53c2\u52a0\u8bfe\u7a0b. ABC\u540c\u610f\u6536\u53d6$50\u53d6\u6d88\u8d39(cancellation fee)\u5141\u8bb8John\u9000\u51fa\u8bfe\u7a0b\u5e76\u8fd4\u8fd8\u5269\u4f59\u7684\u5b66\u8d39. $500\u6240\u5305\u542b\u7684\u670d\u52a1\u5185\u5bb9\u51b3\u5b9a\u53d6\u6d88\u8d39\u7528 (cancellation fee) \u662f\u5426\u5305\u542bGST\u3002<\/p>\n<p>\u5982\u679c$500\u662f\u652f\u4ed8John \u5b8c\u6210\u6ce8\u518c(enrolment) \u4ea7\u751f\u7684\u76f8\u5173\u8d39\u7528\uff08\u6ce8\u610f\u4e0d\u662f\u7533\u8bf7\u5b66\u751f\u7b7e\u8bc1\u7684\u670d\u52a1\u8d39\uff09\u4ee5\u53ca\u90e8\u5206\u5b66\u8d39\uff0c\u6b64\u9879\u6536\u8d39\u4e3aMNY College \u7684GST-Free \u6536\u5165\u3002<\/p>\n<p>\u5982\u679c$500\u5305\u542b\u7684\u670d\u52a1\u5185\u5bb9\u4e3a\u5411John\u63d0\u4f9b\u884c\u653f\uff08Student services\uff09\u670d\u52a1\uff0c\u6b64\u9879\u6536\u8d39\u4e3aMNY College\u7684 Taxable supply income \u9700\u8981\u4ea4\u7eb31\/11\u5373 $45.45 GST.<\/p>\n<h2>\u7f16\u8005\u6ce8\uff1a<\/h2>\n<p>\u75ab\u60c5\u5f53\u4e0b\uff0c\u6211\u4eec\u6240\u9700\u8981\u9762\u5bf9\u7684\u662f\u8d8a\u6765\u8d8a\u590d\u6742\u7684\u5546\u4e1a\u73af\u5883\u3002\u4e86\u89e3\u4e00\u4e2a\u884c\u4e1a\u7684\u8fd0\u8425\u65b9\u5f0f\uff0c\u5bf9\u4e8e\u5224\u5b9a\u6536\u5165\u6216\u652f\u51fa\u662f\u5426\u542b\u6709GST\u5341\u5206\u91cd\u8981\u3002\u5728\u6fb3\u5927\u5229\u4e9a\uff0c\u63d0\u4f9bASQA\u6ce8\u518c\u6559\u80b2\u670d\u52a1\uff08RTO\uff09\u662fGST-Free\u7684\u6536\u5165. \u63d0\u4f9b\u8bfe\u7a0b\u8f85\u5bfc\uff0c\u4e13\u4e1a\u57f9\u8bad\u8bfe\u7a0b\u7b49\u6559\u80b2\u6536\u5165\u5219\u5c5e\u4e8etaxable supply \u9700\u8981\u7f34\u7eb3GST\u3002\u53d6\u6d88\u6216\u8005\u4fee\u6539\u5408\u540c\u7684\u60c5\u51b5\u5e38\u5e38\u53d1\u751f\u5728\u4e0d\u540c\u7684\u884c\u4e1a \u6bd4\u5982\u6559\u80b2\u884c\u4e1a\uff0c\u623f\u5730\u4ea7\u5f00\u53d1\u884c\u4e1a\u7b49\u3002\u4f01\u4e1a\u9700\u8981\u6309\u7167\u7a0e\u52a1\u5c40\u8981\u6c42\u6b63\u786e\u7684\u5904\u7406\u5176\u4e2d\u7684GST\u7533\u62a5\u3002<\/p>\n<p>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599 <a href=\"https:\/\/www.ato.gov.au\/business\/gst\/in-detail\/managing-gst-in-your-business\/reporting,-paying-and-activity-statements\/correcting-gst-errors\/\" target=\"_blank\" rel=\"noopener\">QC16233<\/a><\/p>\n<p>\u66f4\u591a\u4fe1\u606f\u53ef\u4ee5\u53c2\u8003<\/p>\n<p><em><a href=\"https:\/\/www.legislation.gov.au\/Details\/C2017C00218\" target=\"_blank\" rel=\"noopener\">https:\/\/www.legislation.gov.au\/Details\/C2017C00218<\/a><\/em><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/mnygroup.com.au\/\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2641 size-full\" 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\" \/><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u5728\u5f53\u524d\u7684\u5546\u4e1a\u73af\u5883\u4e0b\uff0c\u4ea4\u6613\u53cc\u65b9\u534f\u5546\u53d6\u6d88\u5408\u540c\u6216\u8005\u4fee\u6539\u90e8\u5206\u8ba2\u5355\u7684\u60c5\u51b5\u65f6\u5e38\u53d1\u751f\u3002\u6b64\u7c7b\u6539\u53d8\u4f1a\u5e26\u6765GST\u8ba1\u7b97\u7684\u76f8\u5e94\u53d8\u5316\uff0c\u5f71\u54cdGST\u7684\u7533\u62a5\u3002<\/p>\n","protected":false},"author":4,"featured_media":3954,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[1439,1441],"class_list":["post-3953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","tag-1439","tag-gst","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=3953"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3954"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}