{"id":8787,"date":"2020-03-11T05:36:41","date_gmt":"2020-03-10T18:36:41","guid":{"rendered":"https:\/\/mnygroup.com.au\/%e8%bf%9b%e5%87%ba%e5%8f%a3%e7%94%9f%e6%84%8f%e7%9a%84gst\/"},"modified":"2024-11-05T18:58:48","modified_gmt":"2024-11-05T07:58:48","slug":"%e9%80%b2%e5%87%ba%e5%8f%a3%e7%94%9f%e6%84%8f%e7%9a%84gst","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e9%80%b2%e5%87%ba%e5%8f%a3%e7%94%9f%e6%84%8f%e7%9a%84gst\/","title":{"rendered":"\u9032\u51fa\u53e3\u751f\u610f\u7684GST\u76f8\u95dc\u6848\u4f8b\u5206\u4eab"},"content":{"rendered":"\n
\n\n\n
\n

\u6700\u8fd1\u6211\u5011\u7d93\u624b\u4e86\u5169\u500b\u975e\u5e38\u6709\u610f\u601d\u7684\u95dc\u65bc\u9032\u51fa\u53e3\u751f\u610f\u7684cases\uff0c\u4e00\u500b\u7d30\u5fae\u7684\u5dee\u5225\u5e36\u4f86\u4e86\u975e\u5e38\u5927\u7684\u7a05\u52d9\u5dee\u7570\u3002<\/p>\n

Case 1<\/strong>\uff08\u51fa\u53e3\u670d\u52d9\uff0cdisconnected with Australia\uff09\uff1a<\/h2>\n

A\u516c\u53f8\u662f\u4e00\u5bb6\u6fb3\u6d32\u516c\u53f8\uff0c\u5176\u6536\u5165\u4f86\u6e90\u662f\u70ba\u6d77\u5916\u5ba2\u6236\uff0c\u7279\u5225\u662f\u4e2d\u570b\u5ba2\u6236\u63d0\u4f9b\u7de8\u5beb\u96fb\u8166\u7a0b\u5e8f\u7684\u670d\u52d9\uff0c\u5ba2\u6236\u62ff\u5230\u7a0b\u5e8f\u7684\u7de8\u78bc\u5f8c\uff0c\u5728\u4e2d\u570b\u5883\u5167\u4f7f\u7528\u3002\u8a72\u516c\u53f8\u572818\u5e74\u505aBusiness Activity Statement\u6642\u5411ATO\u63d0\u4ea4\u4e864\u500b\u5b63\u5ea6\u7684GST\u6536\u5165\u300219\u5e748\u6708\u8f49\u5230\u6211\u5011\u4e8b\u52d9\u6240\u5f8c\u6211\u5011\u8a8d\u70baA\u516c\u53f8\u662f\u4e0d\u9700\u8981\u5411\u5b83\u7684\u5ba2\u4eba\u6536\u53d6GST\u4ee5\u53ca\u5411ATO\u4e0a\u4ea4GST\u6536\u5165\u7684\u3002<\/p>\n

\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dcruling\u548cAct:<\/em><\/span><\/p>\n

GSTR 2019\/D2: Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)<\/em><\/span><\/a><\/p>\n

A New Tax System (Goods and Services Tax) Act 1999<\/em><\/span><\/a><\/p>\n

\u6848\u4ef6\u7d30\u7bc0\uff1a<\/strong><\/h2>\n

\u9996\u5148\u6211\u5011\u8981\u5206\u6790\u8a72\u516c\u53f8\u53ca\u5176\u6240\u63d0\u4f9b\u670d\u52d9\u7684\u7279\u9ede\uff1a<\/p>\n

A\u516c\u53f8\u662f\u4e00\u5bb6\u6fb3\u6d32\u516c\u53f8\u3002<\/p>\n

\u6536\u5165\u4f86\u6e90\u662f\u901a\u904e\u5411\u5883\u5916\u63d0\u4f9b\u670d\u52d9\uff0c\u6536\u53d6\u50ad\u91d1\u3002<\/p>\n

\u6240\u63d0\u4f9b\u7684\u670d\u52d9\uff0c\u5728\u4e2d\u570b\u88ab\u4f7f\u7528\u4e86\u3002<\/p>\n

\u6cd5\u689d\u7684\u5957\u7528\uff1a<\/strong><\/h2>\n

\u5728A New Tax System Act 1999 \u88cf\uff08\u4e0b\u7a31GST ACT\uff09\u7b2c2\u7ae0\u7d30\u5206\u7ae0\u7bc0\u7b2c9-5\u7684\u90e8\u5206\u6307\u51fa\uff0c\u4e00\u500bTaxable Supply\uff08\u53ef\u5f81\u6d88\u8cbb\u7a05\u7522\u54c1\u6216\u670d\u52d9\uff09 \u7684\u5b9a\u7fa9\u5305\u542b\u4ee5\u4e0b\u56db\u9ede\uff1a<\/p>\n

The supply[1] is for consideration[2]<\/section>\n
The supply is made in the course of operating your enterprise<\/section>\n
The supply is connected with Australia<\/section>\n
You are registered or required to be registered<\/section>\n
<\/section>\n
\u770b\u5230\u9019\u88cf\uff0c\u611f\u89baA\u516c\u53f8\u6eff\u8db3\u4e86\u6240\u6709\u56db\u500b\u689d\u6b3e\u4e86\uff0c\u4f46\u662f\uff0cGST ACT\u88cf\u9084\u6709\u4e00\u4e9b\u8c41\u514d\u689d\u4f8b\uff0c\u6bd4\u5982S38-190 \u7684\u689d\u4f8b2\u548c3\u3002<\/span><\/section>\n
\u689d\u4f8b2\uff1a\u516c\u53f8\u63d0\u4f9b\u670d\u52d9\u7d66\u5883\u5916[3]\u300c\u975e\u6fb3\u6d32\u5c45\u6c11\u300c[4] \u662fGST-FREE\u7684\uff0c\u4e5f\u5c31\u662f\u4e0d\u7528\u5411\u5883\u5916\u5ba2\u6236\u6536\u53d6GST\u7684\u3002[5]<\/span><\/section>\n
\n

\u689d\u4f8b3\uff1a\u9019\u500bsupply\u5728\u5883\u5916\u88ab\u4f7f\u7528\u4e86\uff0c\u4eab\u7528\u4e86\u3002[6]<\/span><\/p>\n<\/section>\n

\u7e3d\u7d50\u9673\u8ff0\uff1a<\/strong><\/h2>\n

A\u516c\u53f8\u7684\u516c\u53f8\u72c0\u6cc1\uff0c\u4ee5\u53ca\u5176\u6240\u92b7\u552e\u7684\u670d\u52d9\u6eff\u8db3GST ACT \u7684\u7b2c2\u7ae0\u7d30\u5206\u7ae0\u7bc09-5\u7684\u63cf\u8ff0\uff0c\u4f46\u672c\u7ae0\u7bc0\u7684\u6700\u4e0b\u65b9\u95e1\u8ff0\u5230\uff0c\u5982\u679c\u4e00\u500bsupply\u88ab\u5b9a\u7fa9\u70baGST-FREE\uff0c\u90a3\u9ebc\u9019\u500bsupply\u5c31\u4e0d\u518d\u662ftaxable supply\uff0c\u4e5f\u5c31\u662f\u9019\u4e00\u7ae0\u7bc0\u4e0d\u518d\u5177\u6709\u6548\u529b\uff0c\u90a3\u9ebc\u4f86\u5230\u7d30\u5206\u7ae0\u7bc038-190\uff0c\u689d\u4f8b2\u548c3 \u6e05\u695a\u7684\u8aaa\u5230\uff0c\u7576A\u516c\u53f8\u7684Supply\u662f\u8ce3\u7d66\u4e86\u975e\u6fb3\u6d32\u5c45\u6c11\uff0c\u540c\u6642\u9019\u500b\u670d\u52d9\u5728\u6fb3\u6d32\u4ee5\u5916\u88ab\u4f7f\u7528\u4e86\uff0c\u90a3\u9ebc\u4ed6\u5c31\u662fGST-FREE\u3002<\/p>\n<\/div>\n

<\/p>\n

Case 2<\/strong><\/span> (\u6240\u63d0\u4f9b\u7684\u670d\u52d9\u5728\u6fb3\u6d32\u88ab\u4f7f\u7528\u4e86)<\/span><\/h2>\n
\n

B2\u516c\u53f8\u662f\u5728\u6fb3\u6d32\u5883\u5916\u7684\u4e00\u5bb6\u96fb\u5546\u516c\u53f8\uff0c\u4e26\u5728\u6fb3\u6d32\u5883\u5167\u8a3b\u518a\u6709B2\u5168\u8cc7\u5b50\u516c\u53f8\uff0c\u5546\u696d\u6a21\u5f0f\u5982\u4e0b\uff1a<\/p>\n

B1\u548c\u6fb3\u6d32\u672c\u5730\u91d1\u878d\u516c\u53f8ZIP\u5408\u4f5c\uff0c\u5411B2\u516c\u53f8\u7684\u96fb\u5546\u5e73\u81fa\u7684\u6d88\u8cbb\u8005\u63d0\u4f9b\u652f\u4ed8\u65b9\u6848\uff0c\u652f\u4ed8\u65b9\u6848\u6240\u7522\u751f\u7684\u8cbb\u7528\u662f\u7531B1\u548cZIP\u7d50\u8cec\uff0c\u540c\u6642B1\u6703\u5411B2\u6bcd\u516c\u53f8\u6536\u53d6\u4e00\u7b46\u50ad\u91d1\u3002\u90a3\u9ebd\u554f\u984c\u5728\u65bc\uff0cB1\u5728\u6eff\u8db3\u8a3b\u518aGST\u6216\u5df2\u7d93\u8a3b\u518aGST\u7684\u689d\u4ef6\u4e0b\uff0c\u9019\u7b46\u6536\u53d6\u7684\u50ad\u91d1\u6536\u8cbb\u662f\u5426\u61c9\u8a72\u5305\u542bGST\uff1f<\/p>\n

\u6848\u4f8b<\/strong>\u7d30\u7bc0<\/strong>\uff1a<\/strong><\/h2>\n

\u9996\u5148\u6211\u5011\u8981\u5206\u6790\u8a72\u516c\u53f8\u53ca\u5176\u6240\u63d0\u4f9b\u670d\u52d9\u7684\u7279\u9ede\uff1a<\/p>\n

B1\u516c\u53f8\u662f\u4e00\u5bb6\u6fb3\u6d32\u516c\u53f8\uff0cB2\u6bcd\u516c\u53f8\u662f\u4e00\u5bb6\u975e\u6fb3\u6d32\u516c\u53f8\u3002<\/p>\n

B1\u7684\u6536\u5165\u4f86\u6e90\u662f\u901a\u904e\u5411\u5883\u5916\u63d0\u4f9b\u670d\u52d9\uff0c\u6536\u53d6\u50ad\u91d1\u3002<\/p>\n

\u6240\u63d0\u4f9b\u7684\u670d\u52d9\uff0c\u5728\u6fb3\u6d32\u88ab\u4f7f\u7528\u4e86\u3002<\/p>\n

\u6cd5<\/strong>\u689d<\/strong>\u7684\u5957\u7528\uff1a<\/strong><\/h2>\n

\u548cCase 1\u88cf\u9762\u7684\u5167\u5bb9\u4e00\u6a23\uff0c\u9019\u7b46\u50ad\u91d1\u6eff\u8db3\u4e86\u7b2c2\u7ae0\u7d30\u5206\u7ae0\u7bc0\u7b2c9-5\u7684\u5168\u90e8\u8981\u6c42\uff0c\u4e26\u4e14\u9084\u540c\u6642\u6eff\u8db3\u8c41\u514d\u689d\u4f8b2\u88cf\u7684\u7684\u60c5\u6cc1\uff0c\u65e2\u672c\u670d\u52d9\u662f\u5411\u5883\u5916B2\u6bcd\u516c\u53f8\u63d0\u4f9b\u4ee3\u6536\u8cec\u7684\u670d\u52d9\u3002\u4f46\u8c41\u514d\u689d\u4f8bs38-190\u5728\u4e00\u958b\u59cb\u5c31\u8868\u660e\u9700\u8981\u8a72supply\u5728\u5883\u5916\u88abconsumed\uff08\u6d88\u8cbb\u4e86\uff0c\u4f7f\u7528\u4e86\uff09\u624d\u6703\u64c1\u6709\u88ab\u8c41\u514d\u7684\u6b0a\u5229\uff0c\u800c\u7d30\u5206\u689d\u4f8b3(b)\u4e2d\u4e5f\u540c\u6642\u63d0\u51fa\uff1a(b) the effective use or enjoyment of which takes place outside the indirect tax zone[7]; \u56e0\u70ba\u50ad\u91d1\u662f\u5728\u6fb3\u6d32\u5883\u5167\u63d0\u4f9b\u548cZIP\u4e4b\u9593\u7684\u4ee3\u6536\u8cec\u670d\u52d9\uff0c\u540c\u6642\u6bcd\u516c\u53f8B2\u9700\u8981\u5c07\u8ca8\u7269\u767c\u9001\u7d66\u6fb3\u6d32\u5883\u5167\u7684\u6d88\u8cbb\u8005\uff0c\u90a3\u9ebc\u5c31\u69cb\u6210\u8a72\u50ad\u91d1\u6240\u63d0\u4f9b\u7684\u670d\u52d9\u662f\u5728\u6fb3\u6d32\u5883\u5167\u88ab\u4f7f\u7528\u4e86 (effectively used or enjoyed) \u60c5\u6cc1\u3002\u4e0d\u6eff\u8db3GST ACT\u7b2c3\u7ae0\u7684\u8c41\u514d\u689d\u4f8b\u3002<\/p>\n

\u7e3d\u7d50\u9673<\/strong>\u8ff0\uff1a<\/strong><\/h2>\n

\u9032\u51fa\u53e3\u751f\u610f\u7684\u5546\u696d\u6a21\u5f0f\uff0c\u66f4\u6df1\u9060\u7684\u5f71\u97ff\u4f86\u81ea\u65bc\u6a21\u5f0f\u6240\u5e36\u4f86\u7684\u7a05\u52d9\u6a19\u7c3d\uff0c\u7531\u65bc\u6fb3\u6d32\u672c\u5730\u652f\u4ed8\u5e73\u81fa\u7d55\u5927\u90e8\u5206\u53ea\u63a5\u53d7\u5883\u5167\u5408\u4f5c\uff0c\u800c\u975e\u76f4\u63a5\u548c\u5883\u5916\u5408\u4f5c\uff0c\u6240\u4ee5\u9019\u4e5f\u662fB2\u516c\u53f8\u5b58\u5728\u65bc\u6fb3\u6d32\u5883\u5167\u7684\u610f\u7fa9\u3002\u5c0d\u65bc\u6bcd\u516c\u53f8B2\u4f86\u8aaa\uff0c\u4e5f\u8a31\u4e0d\u4f7f\u7528\u672c\u5730\u7684\u91d1\u878d\u5e73\u81fa\u80fd\u5920\u7bc0\u7701\u4e0d\u5c11\u7684GST\uff0c\u4f46\u672c\u5730\u652f\u4ed8\u5e73\u81fa\u6240\u5e36\u4f86\u7684\u92b7\u91cf\u7684\u589e\u52a0\uff0c\u662f\u9700\u8981\u4f01\u696d\u7ba1\u7406\u8005\u53bb\u6b0a\u8861\u7684\u3002\u6211\u5011\u4e5f\u6709\u5ba2\u6236\u7684\u67b6\u69cb\u662f\u76f4\u63a5\u4e0d\u5728\u6fb3\u6d32\u5883\u5167\u8a2d\u7acb\u5206\u516c\u53f8\u7684\u60c5\u6cc1\uff0c\u9019\u7a2e\u60c5\u6cc1\u4e5f\u9700\u8981\u8003\u616e\u5230GST\u7684\u5f71\u97ff\uff0c\u56e0\u70ba\u92b7\u552e\u7684\u4e0d\u7ba1\u662f\u7269\u54c1\u9084\u662f\u670d\u52d9\u9054\u5230\u4e00\u5b9a\u50f9\u503c\u5f8c\u6709\u53ef\u80fd\u89f8\u767cGST ACT 1999 Division 84\u88cf\u9762\u7684\u689d\u4f8b\uff0c\u4f46\u90a3\u53c8\u662f\u53e6\u5916\u4e00\u6bb5\u6545\u4e8b\u4e86\u3002<\/p>\n

[1] \u7522\u54c1\uff0c\u670d\u52d9\uff0c\u6216\u8005\u53ef\u4ee5\u662f\u6b0a\u76ca\u7b49
<\/span>
[2] \u6307\u6709\u6536\u53d6\u8cbb\u7528<\/span>

[3] \u539f\u6cd5\u689d\u70ba\uff0coutside indirect tax zone \uff08\u9019\u88cf\u7684\u610f\u601d\u4e3a\u6fb3\u6d32\u4ee5\u5916\uff09<\/span>

[4] \u6307\u7684\u5ba2\u6236\u70ba\u975e\u6fb3\u6d32\u5c45\u6c11\uff0c\u5ba2\u6236\u53ef\u4ee5\u662f\u500b\u4eba\uff0c\u4e5f\u53ef\u4ee5\u662f\u516c\u53f8<\/span>

[5] \u689d\u4f8b2\u5c0d\u6240\u63d0\u4f9b\u7684supply\u7684\u7d44\u6210\u6709\u66f4\u8a73\u7d30\u7684\u898f\u5b9a\uff0c\u5728\u6b64\u4e0d\u505a\u66f4\u591a\u95e1\u8ff0\u3002<\/span>

[6] \u66f4\u591a\u7d30\u5247\u8acb\u53c3\u95b1A New Tax System (Goods and Services Tax) Act 1999 s38-190 item 3<\/span>

[7] Indirect Tax Zone\u6307\u6fb3\u6d32\u5883\u5185<\/span><\/pre>\n<\/div>\n
\u5c0d\u653f\u7b56\/\u7a05\u6cd5\u7684\u6e96\u78ba\u7406\u89e3\uff0c\u5be6\u6642\u8ddf\u8e64\u4ee5\u53ca\u7814\u8b80\u662f\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf<\/strong>\u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\uff0c\u6211\u5011\u53ea\u4f7f\u7528\u7b2c\u4e00\u624b\u8cc7\u8a0a\u9032\u884c\u5206\u6790\u53ca\u89e3\u8b80\uff0c\u4f86\u6e90\u5305\u62ec\uff08\u4f46\u4e0d\u9650\u65bc\uff09\uff1aATO\uff0c\u6fb3\u5927\u5229\u4e9e\u8b70\u6703\u5b98\u65b9\u7db2\u7ad9\uff0c\u6fb3\u5927\u5229\u4e9eTreasury\u5b98\u7db2\uff0cBusiness Australia\uff0c\u6b0a\u5a01\u7a05\u6cd5\u6578\u64da\u5eab\uff0cChartered Accountant\u5b98\u7db2\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7db2\u7b49\u3002<\/p>\n
\u5728\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u6211\u5011\u5e0c\u671b\u901a\u904e\u4e86\u89e3\u5ba2\u6236\uff0c\u5e6b\u52a9\u5ba2\u6236\u6574\u5408\u4e0d\u540c\u65b9\u9762\u7684\u8ca1\u7a05\u8cc7\u6e90\uff0c\u5f9e\u806f\u90a6\u653f\u5e9c\u653f\u7b56\/\u88dc\u52a9\uff0c\u7a05\u52d9\u6cd5\u898f\uff0c\u5230\u5dde\u653f\u5e9c\u6276\u6301\u8a08\u5283\uff0c\u88dc\u52a9\u4ee5\u53ca\u7a05\u6536\u653f\u7b56\uff0c\u518d\u5230\u884c\u696d\u5177\u9ad4\u88dc\u52a9\uff0c\u8ca1\u7a05\u898f\u5247\uff0c\u7a05\u52d9\u5408\u898f\u7b49\u3002\u6211\u5011\u5e0c\u671b\u901a\u904e\u63d0\u4f9b\u4e0d\u540c\u7dad\u5ea6\u7684\u670d\u52d9\uff0c\u8207\u5ba2\u6236\u5efa\u7acb\u4fe1\u4efb\uff0c\u53c3\u8207\u5230\u5ba2\u6236\u7684\u8ca1\u7a05\u6c7a\u7b56\u4e2d\u53bb\uff0c\u5e6b\u52a9\u5ba2\u6236\u6210\u9577\uff0c\u8207\u5ba2\u6236\u4e00\u540c\u9032\u6b65\u3002<\/p>","protected":false},"excerpt":{"rendered":"
\u8fdb\u51fa\u53e3\u751f\u610f\u7684GST\u5728\u5904\u7406\u65f6\u9700\u8981\u6ce8\u610f\u5176\u751f\u610f\u7684\u8fd0\u8425\u6a21\u5f0f\uff0c\u4e00\u4e9b\u7ec6\u5fae\u7684\u5dee\u5f02\u53ef\u80fd\u4f1a\u5e26\u6765\u975e\u5e38\u5927\u7684\u7a0e\u52a1\u5dee\u5f02<\/p>\n","protected":false},"author":2,"featured_media":8788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[],"class_list":["post-8787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1699","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\/8787","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8787"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8787\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8788"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}