{"id":7907,"date":"2020-11-12T15:16:00","date_gmt":"2020-11-12T04:16:00","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%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\/"},"modified":"2024-11-05T18:13:12","modified_gmt":"2024-11-05T07:13:12","slug":"%e5%8f%96%e6%b6%88%e5%90%88%e5%90%8c%e5%a6%82%e4%bd%95%e5%bd%b1%e9%9f%bfgst%e7%9a%84%e7%94%b3%e5%a0%b1","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%8f%96%e6%b6%88%e5%90%88%e5%90%8c%e5%a6%82%e4%bd%95%e5%bd%b1%e9%9f%bfgst%e7%9a%84%e7%94%b3%e5%a0%b1\/","title":{"rendered":"\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u97ffGST\u7684\u7533\u5831\uff1f"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<h2>\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u97ffGST\u7684\u7533\u5831<\/h2>\n<p>\u5728\u7576\u524d\u7684\u5546\u696d\u74b0\u5883\u4e0b\uff0c\u4ea4\u6613\u96d9\u65b9\u5354\u5546\u53d6\u6d88\u6216\u8005\u4fee\u6539\u90e8\u5206\u8a02\u55ae\u7684\u60c5\u6cc1\u6642\u5e38\u767c\u751f\u3002\u6b64\u985e\u6539\u8b8a\u6703\u5e36\u4f86GST\u8a08\u7b97\u7684\u76f8\u61c9\u8b8a\u5316\uff0c\u5f71\u97ffGST\u7684\u7533\u5831\u3002<\/p>\n<p>\u901a\u5e38\u5728\u96d9\u65b9\u7c3d\u8a02\u5408\u540c\u5f8c\uff0c\u91c7\u8cfc\u65b9\u6703\u63d0\u524d\u7e73\u7d0d\u90e8\u5206\u6b3e\u9805\uff08Upfront\uff09\u751a\u81f3\u5168\u984d\u7d66\u4f9b\u61c9\u65b9\uff08Supplier\uff09\uff0c\u4f9b\u61c9\u65b9\u6703\u6309\u7167GST\u7533\u5831\u8981\u6c42\uff0c\u6309\u5b63\u5ea6\u6216\u6708\u5ea6\u7e73\u7d0d\u8a72\u7b46\u4ee3\u6536\u7684GST\u3002\u91c7\u8cfc\u65b9\u540c\u7406\u4e5f\u9700\u8981\u6309\u7167\u6708\u5ea6\u6216\u5b63\u5ea6\u7533\u8acbGST\u7684\u8fd4\u9084\u3002\u5982\u679c\u96d9\u65b9\u5354\u5546\u53d6\u6d88\u8a72\u7b46\u8a02\u55ae\uff0c\u4e14\u5b63\u5ea6\u6216\u6708\u5ea6BAS\u5df2\u7533\u5831\uff0c\u5247GST\u9700\u8981\u505a\u51fa\u76f8\u61c9\u7684\u7a05\u52d9\u8abf\u6574\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3954 size-full\" style=\"font-size: inherit;\" 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\" \/><\/p>\n<p>\u53d6\u6d88\u5408\u540c\u5982\u4f55\u5f71\u97ffGST\u7684\u7533\u5831\uff1f<\/p>\n<h2>\u00a0<\/h2>\n<h2>GST\u7684\u7a05\u52d9\u8abf\u6574 \u2013 Adjustment Event<\/h2>\n<p>\u5982\u679c\u96d9\u65b9\u5354\u5546\u4f9b\u61c9\u65b9\u540c\u610f\u5168\u984d\u9000\u6b3e\uff0c \u96d9\u65b9\u5247\u53ef\u6839\u64da\u7a05\u52d9\u5c40\u8981\u6c42\u9032\u884cGST\u7684\u7533\u5831\u3002<\/p>\n<p>\u5c0d\u4f9b\u61c9\u65b9\u4f86\u8aaa\uff0c\u7531\u65bc\u5176\u5728\u4e0a\u4e00\u500bGST\u7533\u5831\u5468\u671f\u591a\u7e73\u7d0d\u7a05\u6b3e\uff08Credit Error\uff09\uff0c\u5247\u53ef\u5728\u5f8c\u671f\u7684GST\u7533\u5831\uff08BAS\uff09\u4e2d\u4fee\u6539\u81f3\u6b63\u78ba\u7684\u91d1\u984d\uff0c\u53ef\u4fee\u6539\u5468\u671f\u901a\u5e38\u70ba\u7533\u5831\u5f8c\u76844\u5e74\u96f61\u5929\u3002<\/p>\n<p>\u5c0d\u91c7\u8cfc\u65b9\u4f86\u8aaa\uff0c\u7531\u65bc\u5176\u5728\u4e0a\u4e00\u500bGST\u7533\u5831\u5468\u671f\u9000\u56de\u4e86\u9019\u90e8\u5206\u7a05\u6b3e\uff08Debit Error\uff09\uff0c\u5728\u4e0b\u4e00\u500b\u7533\u5831\u5468\u671f\u6642\uff0c\u8207\u4e0a\u4e00\u500bGST\u7533\u5831\u5468\u671f\u6709\u5dee\u984d\u3002<\/p>\n<h3>\u5177\u9ad4\u4fee\u6539\u53ef\u4fee\u6539BAS\u7684\u6642\u9593\u5982\u4e0b\uff1a<\/h3>\n<p>\u5e74\u71df\u696d\u984d\u4f4e\u65bc$20 million\u7684\u91c7\u8cfc\u65b9\uff0c\u53ef\u65bc\u63d0\u4ea4BAS\u5f8c\u768418\u500b\u6708\u5167\u4fee\u6539\uff1b<br \/>\u5e74\u71df\u696d\u984d\u9ad8\u65bc$20 million\u7684\u91c7\u8cfc\u65b9\uff0c\u53ef\u65bc\u63d0\u4ea4BAS\u5f8c\u768412\u500b\u6708\u5167\u4fee\u6539\u3002<\/p>\n<h3>\u540c\u6642\u53ef\u4fee\u6539BAS\u7684\u5dee\u984d\u7684\u8981\u6c42\u5982\u4e0b\uff1a<\/h3>\n<p>\u5e74\u71df\u696d\u984d\u4f4e\u65bc$20 million\uff0c\u5dee\u984d\u4f4e\u65bc$10,000<br \/>\u5e74\u71df\u696d\u984d$20 million &#8211; $100 million\uff0c\u5dee\u984d\u8981\u6c42\u4f4e\u65bc$20,000<br \/>\u5e74\u71df\u696d\u984d$100 million &#8211; $500 million\uff0c\u5dee\u984d\u8981\u6c42\u4f4e\u65bc$40,000<br \/>\u5e74\u71df\u696d\u984d$500 million &#8211; $1 billion\uff0c\u5dee\u984d\u8981\u6c42\u4f4e\u65bc$80,000<br \/>\u5e74\u71df\u696d\u984d\u8d85\u904e$1 billion\uff0c\u5dee\u984d\u8981\u6c42\u4f4e\u65bc$450,000<\/p>\n<p>\u4ee5\u4e0a\u689d\u4ef6\u9700\u8981\u6642\u9593\u548c\u5dee\u984d\u540c\u6642\u6eff\u8db3\u8981\u6c42\u624d\u53ef\u5728\u5f8c\u671fBAS\u4e2d\u4fee\u6539\uff0c\u5982\u679c\u689d\u4ef6\u4e0d\u7b26\u5408\u4ee5\u4e0a\u60c5\u6cc1\uff0c\u9084\u53ef\u4ee5\u5728\u63d0\u4ea4BAS\u76844\u5e74\u96f61\u5929\u5167\u901a\u904e\u4fee\u6539\uff08revise\uff09\u539f\u672c\u5df2\u63d0\u4ea4\u7684BAS\uff0c\u9019\u6a23\u540c\u6a23\u53ef\u4ee5\u4fee\u8a02\u4e4b\u524d\u7684\u5dee\u984d\u3002<\/p>\n<h3>\u53e6\u4e00\u7a2e\u60c5\u6cc1\uff0c<\/h3>\n<p>\u7531\u65bc\u4f9b\u61c9\u65b9\u5728\u6e96\u5099\u4ea4\u4ed8\u7522\u54c1\u6216\u8005\u670d\u52d9\u6642\u7522\u751f\u4e86\u90e8\u5206\u958b\u652f\u6216\u8005\u6d89\u53ca\u7b2c\u4e09\u65b9\u8cbb\u7528\uff0c\u5728\u96d9\u65b9\u5354\u5546\u78ba\u5b9a\u53d6\u6d88\u8cbb\u7528\uff08cancellation fee\uff09\u5f8c,\u9700\u8981\u6839\u64da\u8a72\u8cbb\u7528\u5305\u542b\u7684\u5167\u5bb9\u78ba\u5b9a\u662f\u5426\u9700\u6709GST\u7522\u751f\u3002<\/p>\n<p>\u6839\u64daGST Ruling 2009\/3 \uff0c\u7d50\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\u8cbb\u7528\u7684\u91d1\u984d\u662f\u5426\u5305\u542bGST\u9700\u8981\u8003\u616e\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\u904eRTO\u8a3b\u518a\uff0cCRICOS\u8a8d\u8b49\u7684\u6559\u80b2\u6a5f\u69cb. \u8a72\u6a5f\u69cb\u63d0\u4f9bdiploma\u8ab2\u7a0b\u7d66\u6d77\u5916\u5b78\u751f\uff0c\u8a72\u985e\u8ab2\u7a0b\u7684\u6536\u5165\u662fGST-FREE\u7684\u3002John\u5728MNY College\u5831\u540d\u4e26\u7e73\u7d0d\u5b78\u8cbb\u4ee5\u5f8c\uff0c\u7531\u65bc\u81ea\u8eab\u539f\u56e0\u7121\u6cd5\u53c3\u52a0\u8ab2\u7a0b. ABC\u540c\u610f\u6536\u53d6$50\u53d6\u6d88\u8cbb(cancellation fee)\u5141\u8a31John\u9000\u51fa\u8ab2\u7a0b\u4e26\u8fd4\u9084\u5269\u4f59\u7684\u5b78\u8cbb. $500\u6240\u5305\u542b\u7684\u670d\u52d9\u5167\u5bb9\u6c7a\u5b9a\u53d6\u6d88\u8cbb\u7528 (cancellation fee) \u662f\u5426\u5305\u542bGST\u3002<\/p>\n<p>\u5982\u679c$500\u662f\u652f\u4ed8John \u5b8c\u6210\u8a3b\u518a(enrolment) \u7522\u751f\u7684\u76f8\u95dc\u8cbb\u7528\uff08\u8a3b\u610f\u4e0d\u662f\u7533\u8acb\u5b78\u751f\u7c3d\u8b49\u7684\u670d\u52d9\u8cbb\uff09\u4ee5\u53ca\u90e8\u5206\u5b78\u8cbb\uff0c\u6b64\u9805\u6536\u8cbb\u70baMNY College \u7684GST-Free \u6536\u5165\u3002<\/p>\n<p>\u5982\u679c$500\u5305\u542b\u7684\u670d\u52d9\u5167\u5bb9\u70ba\u5411John\u63d0\u4f9b\u884c\u653f\uff08Student services\uff09\u670d\u52d9\uff0c\u6b64\u9805\u6536\u8cbb\u70baMNY College\u7684 Taxable supply income \u9700\u8981\u4ea4\u7d0d1\/11\u5373 $45.45 GST.<\/p>\n<p>\u00a0<\/p>\n<p>\u7de8\u8005\u8a3b\uff1a<br \/>\u75ab\u60c5\u7576\u4e0b\uff0c\u6211\u5011\u6240\u9700\u8981\u9762\u5c0d\u7684\u662f\u8d8a\u4f86\u8d8a\u5fa9\u96dc\u7684\u5546\u696d\u74b0\u5883\u3002\u4e86\u89e3\u4e00\u500b\u884c\u696d\u7684\u904b\u71df\u65b9\u5f0f\uff0c\u5c0d\u65bc\u5224\u5b9a\u6536\u5165\u6216\u652f\u51fa\u662f\u5426\u542b\u6709GST\u5341\u5206\u91cd\u8981\u3002\u5728\u6fb3\u5927\u5229\u4e9e\uff0c\u63d0\u4f9bASQA\u8a3b\u518a\u6559\u80b2\u670d\u52d9\uff08RTO\uff09\u662fGST-Free\u7684\u6536\u5165. \u63d0\u4f9b\u8ab2\u7a0b\u8f14\u5c0e\uff0c\u5c08\u696d\u57f9\u8a13\u8ab2\u7a0b\u7b49\u6559\u80b2\u6536\u5165\u5247\u5c6c\u65bctaxable supply \u9700\u8981\u7e73\u7d0dGST\u3002\u53d6\u6d88\u6216\u8005\u4fee\u6539\u5408\u540c\u7684\u60c5\u6cc1\u5e38\u5e38\u767c\u751f\u5728\u4e0d\u540c\u7684\u884c\u696d \u6bd4\u5982\u6559\u80b2\u884c\u696d\uff0c\u623f\u5730\u7522\u958b\u767c\u884c\u696d\u7b49\u3002\u4f01\u696d\u9700\u8981\u6309\u7167\u7a05\u52d9\u5c40\u8981\u6c42\u6b63\u78ba\u7684\u8655\u7406\u5176\u4e2d\u7684GST\u7533\u5831\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\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\u53c3\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>","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":1,"featured_media":7908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[1518,1511],"class_list":["post-7907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1699","tag--zh-hant","tag-gst-zh-hant","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-hant\/wp-json\/wp\/v2\/posts\/7907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=7907"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7907\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7908"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}