{"id":98232,"date":"2024-11-01T14:56:02","date_gmt":"2024-11-01T06:56:02","guid":{"rendered":"https:\/\/www.073980.com\/?p=98232"},"modified":"2025-01-25T14:30:26","modified_gmt":"2025-01-25T06:30:26","slug":"%e5%8d%b0%e5%ba%a6%e5%95%86%e5%93%81%e5%8f%8a%e6%9c%8d%e5%8a%a1%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/www.073980.com\/98232.html","title":{"rendered":"\u5370\u5ea6\u5546\u54c1\u53ca\u670d\u52a1\u7a0e"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"489\" height=\"321\" src=\"https:\/\/img.073980.com\/uploads\/2024\/11\/20241101065540409.png\" alt=\"\" class=\"wp-image-98233\"\/><\/figure>\n\n\n\n<p>\u5370\u5ea6\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08Goods and Services Tax\uff0c\u7b80\u79f0GST\uff09\u662f\u5370\u5ea6\u7684\u4e00\u9879\u95f4\u63a5\u7a0e\uff0c\u5b83\u53d6\u4ee3\u4e86\u4e4b\u524d\u7531\u4e2d\u592e\u548c\u5404\u90a6\u653f\u5e9c\u5f81\u6536\u7684\u591a\u79cd\u7a0e\u8d39\uff0c\u65e8\u5728\u7b80\u5316\u7a0e\u6536\u5236\u5ea6\uff0c\u5efa\u7acb\u7edf\u4e00\u7684\u56fd\u5185\u5e02\u573a\u3002\u8fd9\u9879\u7a0e\u6536\u6539\u9769\u662f\u5370\u5ea6\u7ecf\u6d4e\u53f2\u4e0a\u6700\u91cd\u5927\u7684\u4e3e\u63aa\u4e4b\u4e00\uff0c\u5b83\u5bf9\u4f01\u4e1a\u8fd0\u8425\u3001\u6d88\u8d39\u8005\u652f\u51fa\u4ee5\u53ca\u6574\u4e2a\u5370\u5ea6\u7ecf\u6d4e\u90fd\u4ea7\u751f\u4e86\u6df1\u8fdc\u7684\u5f71\u54cd\u3002\u7b80\u5355\u6765\u8bf4\uff0cGST\u5c31\u597d\u6bd4\u662f\u5370\u5ea6\u7248\u7684\u201c\u589e\u503c\u7a0e\u201d\uff0c\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u5728\u5404\u4e2a\u73af\u8282\u7684\u589e\u503c\u90e8\u5206\u5f81\u7a0e\uff0c\u907f\u514d\u4e86\u91cd\u590d\u5f81\u7a0e\uff0c\u4ece\u800c\u964d\u4f4e\u4e86\u6574\u4f53\u7a0e\u8d1f\u3002\u5176\u6838\u5fc3\u76ee\u6807\u662f\u5efa\u7acb\u4e00\u4e2a\u9ad8\u6548\u3001\u900f\u660e\u548c\u7edf\u4e00\u7684\u5168\u56fd\u7a0e\u6536\u4f53\u7cfb\uff0c\u4fc3\u8fdb\u5370\u5ea6\u7ecf\u6d4e\u7684\u589e\u957f\u548c\u53d1\u5c55\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7406\u89e3\u5370\u5ea6\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09\u7684\u57fa\u672c\u6982\u5ff5<\/strong><\/h2>\n\n\n\n<p>\u5728GST\u5b9e\u65bd\u4e4b\u524d\uff0c\u5370\u5ea6\u7684\u7a0e\u6536\u4f53\u7cfb\u975e\u5e38\u590d\u6742\uff0c\u7531\u4e2d\u592e\u548c\u5404\u90a6\u653f\u5e9c\u5206\u522b\u5f81\u6536\u5404\u79cd\u4e0d\u540c\u7684\u7a0e\u8d39\uff0c\u4f8b\u5982\u589e\u503c\u7a0e\uff08VAT\uff09\u3001\u4e2d\u592e\u9500\u552e\u7a0e\uff08CST\uff09\u3001\u6d88\u8d39\u7a0e\u3001\u670d\u52a1\u7a0e\u7b49\u7b49\u3002\u8fd9\u79cd\u590d\u6742\u7684\u7a0e\u6536\u7ed3\u6784\u4e0d\u4ec5\u589e\u52a0\u4e86\u4f01\u4e1a\u7684\u5408\u89c4\u6210\u672c\uff0c\u8fd8\u963b\u788d\u4e86\u5546\u54c1\u548c\u670d\u52a1\u7684\u81ea\u7531\u6d41\u52a8\u3002GST\u7684\u63a8\u51fa\uff0c\u5c31\u662f\u4e3a\u4e86\u89e3\u51b3\u8fd9\u4e9b\u95ee\u9898\uff0c\u5b83\u5c06\u6240\u6709\u8fd9\u4e9b\u95f4\u63a5\u7a0e\u5408\u5e76\u4e3a\u4e00\u4e2a\u7edf\u4e00\u7684\u7a0e\u79cd\u3002\u5177\u4f53\u6765\u8bf4\uff0cGST\u662f\u4e00\u79cd\u591a\u9636\u6bb5\u3001\u76ee\u7684\u5730\u5f81\u7a0e\u7684\u7a0e\u5236\u3002\u6240\u8c13\u591a\u9636\u6bb5\uff0c\u6307\u7684\u662fGST\u5728\u5546\u54c1\u548c\u670d\u52a1\u7684\u6574\u4e2a\u4f9b\u5e94\u94fe\u4e2d\u90fd\u4f1a\u88ab\u5f81\u6536\uff0c\u4ece\u539f\u6750\u6599\u7684\u91c7\u8d2d\u5230\u6700\u7ec8\u6d88\u8d39\u8005\u7684\u8d2d\u4e70\uff1b\u6240\u8c13\u76ee\u7684\u5730\u5f81\u7a0e\uff0c\u6307\u7684\u662fGST\u662f\u6839\u636e\u5546\u54c1\u6216\u670d\u52a1\u7684\u6d88\u8d39\u5730\u800c\u975e\u751f\u4ea7\u5730\u6765\u5f81\u6536\u7684\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST\u7684\u7c7b\u578b\u53ca\u5176\u533a\u522b<\/strong><\/h2>\n\n\n\n<p>\u5370\u5ea6GST\u4e3b\u8981\u5206\u4e3a\u4ee5\u4e0b\u4e09\u79cd\u7c7b\u578b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e2d\u592e\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08CGST\uff09\uff1a<\/strong>\u00a0\u7531\u4e2d\u592e\u653f\u5e9c\u5f81\u6536\uff0c\u4e3b\u8981\u9488\u5bf9\u90a6\u5185\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613\u3002<\/li>\n\n\n\n<li><strong>\u90a6\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08SGST\uff09\uff1a<\/strong>\u00a0\u7531\u5404\u90a6\u653f\u5e9c\u5f81\u6536\uff0c\u540c\u6837\u9488\u5bf9\u90a6\u5185\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613\u3002<\/li>\n\n\n\n<li><strong>\u7efc\u5408\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08IGST\uff09\uff1a<\/strong>\u00a0\u7531\u4e2d\u592e\u653f\u5e9c\u5f81\u6536\uff0c\u4e3b\u8981\u9488\u5bf9\u8de8\u90a6\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u4e09\u79cd\u7a0e\u7684\u5f81\u6536\u65b9\u5f0f\u51b3\u5b9a\u4e86\u7eb3\u7a0e\u4e49\u52a1\u7684\u5f52\u5c5e\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u5728\u9a6c\u54c8\u62c9\u65bd\u7279\u62c9\u90a6\u9500\u552e\u5546\u54c1\u7ed9\u4f4d\u4e8e\u8be5\u90a6\u5185\u7684\u5ba2\u6237\uff0c\u90a3\u4e48\u8fd9\u5bb6\u516c\u53f8\u9700\u8981\u7f34\u7eb3CGST\u548cSGST\uff1b\u4f46\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u628a\u5546\u54c1\u9500\u552e\u5230\u5361\u7eb3\u5854\u514b\u90a6\uff0c\u5219\u9700\u8981\u7f34\u7eb3IGST\u3002\u4e3a\u4e86\u66f4\u6e05\u6670\u5730\u7406\u89e3\uff0c\u6211\u4eec\u53ef\u4ee5\u7528\u4e00\u4e2a\u8868\u683c\u5bf9\u6bd4\u8bf4\u660e\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u7a0e\u79cd<\/td><td>\u5f81\u6536\u4e3b\u4f53<\/td><td>\u5f81\u6536\u8303\u56f4<\/td><\/tr><tr><td>CGST<\/td><td>\u4e2d\u592e\u653f\u5e9c<\/td><td>\u540c\u4e00\u90a6\u5185\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613<\/td><\/tr><tr><td>SGST<\/td><td>\u5404\u90a6\u653f\u5e9c<\/td><td>\u540c\u4e00\u90a6\u5185\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613<\/td><\/tr><tr><td>IGST<\/td><td>\u4e2d\u592e\u653f\u5e9c<\/td><td>\u8de8\u90a6\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ea4\u6613<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST\u7684\u5b9e\u9645\u5e94\u7528\uff1a\u4ece\u4f01\u4e1a\u5230\u6d88\u8d39\u8005<\/strong><\/h2>\n\n\n\n<p>\u8ba9\u6211\u4eec\u901a\u8fc7\u4e00\u4e2a\u4f8b\u5b50\u6765\u7406\u89e3GST\u7684\u5b9e\u9645\u5e94\u7528\u3002\u5047\u8bbe\u4e00\u5bb6\u4f4d\u4e8e\u6cf0\u7c73\u5c14\u7eb3\u5fb7\u90a6\u7684\u670d\u88c5\u5236\u9020\u5546\u751f\u4ea7\u4e00\u4ef6\u886c\u886b\uff0c\u6210\u672c\u4e3a100\u5362\u6bd4\u3002\u5728GST\u5236\u5ea6\u4e0b\uff0c\u5236\u9020\u5546\u4f1a\u7f34\u7eb3\u76f8\u5e94\u7684GST\uff08\u5047\u8bbe\u7a0e\u7387\u4e3a12%\uff09\u7ed9\u653f\u5e9c\uff0c\u5e76\u5728\u5176\u9500\u552e\u7ed9\u6279\u53d1\u5546\u65f6\uff0c\u5c06GST\u7684\u7a0e\u8d1f\u8f6c\u5ac1\u51fa\u53bb\u3002\u4f8b\u5982\uff0c\u5236\u9020\u5546\u4ee5112\u5362\u6bd4\uff08\u5305\u62ec12\u5362\u6bd4\u7684GST\uff09\u7684\u4ef7\u683c\u5356\u7ed9\u6279\u53d1\u5546\u3002\u6279\u53d1\u5546\u968f\u540e\u4ee5120\u5362\u6bd4\u7684\u4ef7\u683c\uff08\u5305\u62ec12\u5362\u6bd4\u7684GST\uff09\u5356\u7ed9\u96f6\u552e\u5546\u3002\u96f6\u552e\u5546\u4ee5130\u5362\u6bd4\uff08\u5305\u62ec12\u5362\u6bd4\u7684GST\uff09\u7684\u4ef7\u683c\u5356\u7ed9\u6d88\u8d39\u8005\u3002\u6bcf\u4e00\u4e2a\u73af\u8282\u7684\u5546\u5bb6\u90fd\u4f1a\u56e0\u4e3a\u5df2\u7ecf\u7f34\u7eb3\u8fc7\u7684\u7a0e\u989d\u800c\u83b7\u5f97\u9000\u7a0e\u62b5\u514d\uff08input tax credit\uff09\uff0c\u56e0\u6b64\u6700\u7ec8\u6d88\u8d39\u8005\u627f\u62c5\u4e86\u6240\u6709\u7684\u7a0e\u8d1f\u3002\u8fd9\u4e2a\u8fc7\u7a0b\u6709\u6548\u5730\u907f\u514d\u4e86\u91cd\u590d\u5f81\u7a0e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST\u5bf9\u5370\u5ea6\u7ecf\u6d4e\u7684\u5f71\u54cd<\/strong><\/h2>\n\n\n\n<p>GST\u7684\u5b9e\u65bd\u5bf9\u5370\u5ea6\u7ecf\u6d4e\u4ea7\u751f\u4e86\u5e7f\u6cdb\u7684\u5f71\u54cd\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7b80\u5316\u7a0e\u6536\u4f53\u7cfb\uff1a<\/strong>\u00a0GST\u5c06\u591a\u79cd\u95f4\u63a5\u7a0e\u5408\u5e76\u4e3a\u4e00\u4e2a\u7a0e\u79cd\uff0c\u6781\u5927\u5730\u7b80\u5316\u4e86\u7a0e\u6536\u6d41\u7a0b\uff0c\u964d\u4f4e\u4e86\u4f01\u4e1a\u7684\u5408\u89c4\u6210\u672c\u3002<\/li>\n\n\n\n<li><strong>\u4fc3\u8fdb\u8d38\u6613\uff1a<\/strong>\u00a0\u7edf\u4e00\u7684\u5168\u56fd\u5e02\u573a\u6d88\u9664\u4e86\u5404\u90a6\u4e4b\u95f4\u7684\u7a0e\u6536\u58c1\u5792\uff0c\u4fc3\u8fdb\u4e86\u5546\u54c1\u548c\u670d\u52a1\u7684\u81ea\u7531\u6d41\u52a8\uff0c\u6709\u52a9\u4e8e\u5f62\u6210\u66f4\u9ad8\u6548\u7684\u56fd\u5185\u5e02\u573a\u3002<\/li>\n\n\n\n<li><strong>\u63d0\u9ad8\u7a0e\u6536\u900f\u660e\u5ea6\uff1a<\/strong>\u00a0GST\u7684\u7535\u5b50\u5316\u7cfb\u7edf\u63d0\u9ad8\u4e86\u7a0e\u6536\u5f81\u7ba1\u7684\u900f\u660e\u5ea6\uff0c\u51cf\u5c11\u4e86\u9003\u7a0e\u548c\u8150\u8d25\u884c\u4e3a\u3002<\/li>\n\n\n\n<li><strong>\u523a\u6fc0\u7ecf\u6d4e\u589e\u957f\uff1a<\/strong>\u00a0\u901a\u8fc7\u964d\u4f4e\u7a0e\u8d1f\u548c\u63d0\u9ad8\u6548\u7387\uff0cGST\u6709\u671b\u523a\u6fc0\u6d88\u8d39\u548c\u6295\u8d44\uff0c\u4fc3\u8fdb\u5370\u5ea6\u7ecf\u6d4e\u7684\u53ef\u6301\u7eed\u589e\u957f\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST\u5b9e\u65bd\u4e2d\u5b58\u5728\u7684\u95ee\u9898\u4e0e\u6311\u6218<\/strong><\/h2>\n\n\n\n<p>\u5c3d\u7ba1GST\u5e26\u6765\u4e86\u8bf8\u591a\u597d\u5904\uff0c\u4f46\u5176\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u4e5f\u5b58\u5728\u4e00\u4e9b\u95ee\u9898\u548c\u6311\u6218\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5408\u89c4\u590d\u6742\u6027\uff1a<\/strong>\u00a0\u5bf9\u4e8e\u5c0f\u578b\u4f01\u4e1a\u6765\u8bf4\uff0cGST\u7684\u5408\u89c4\u8981\u6c42\u4ecd\u7136\u5177\u6709\u6311\u6218\u6027\uff0c\u4f8b\u5982\u9700\u8981\u5b9a\u671f\u7533\u62a5GST\u548c\u5904\u7406\u9000\u7a0e\u62b5\u514d\u3002<\/li>\n\n\n\n<li><strong>\u7a0e\u7387\u8c03\u6574\uff1a<\/strong>\u00a0GST\u7684\u7a0e\u7387\u7ed3\u6784\u7ecf\u5e38\u8c03\u6574\uff0c\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e86\u4e0d\u786e\u5b9a\u6027\uff0c\u4e5f\u5f71\u54cd\u4e86\u6d88\u8d39\u8005\u7684\u9884\u671f\u3002<\/li>\n\n\n\n<li><strong>IT\u57fa\u7840\u8bbe\u65bd\uff1a<\/strong>\u00a0GST\u7684\u987a\u5229\u5b9e\u65bd\u9700\u8981\u5065\u5168\u7684IT\u57fa\u7840\u8bbe\u65bd\uff0c\u4f46\u5370\u5ea6\u5404\u5730\u7684IT\u53d1\u5c55\u6c34\u5e73\u4e0d\u5e73\u8861\uff0c\u5f71\u54cd\u4e86GST\u7684\u6548\u7387\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5370\u5ea6\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09\u662f\u4e00\u9879\u610f\u4e49\u91cd\u5927\u7684\u7a0e\u6536\u6539\u9769\uff0c\u65e8\u5728\u7b80\u5316\u7a0e\u6536\u4f53\u7cfb\uff0c\u5efa\u7acb\u7edf\u4e00\u7684\u56fd\u5185\u5e02\u573a\uff0c\u5e76\u4fc3\u8fdb\u7ecf\u6d4e\u589e\u957f\u3002\u5c3d\u7ba1\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u9047\u5230\u4e86\u4e00\u4e9b\u95ee\u9898\u548c\u6311\u6218\uff0c\u4f46\u5176\u957f\u671f\u6548\u76ca\u662f\u663e\u800c\u6613\u89c1\u7684\u3002\u5bf9\u4e8e\u4f01\u4e1a\u6765\u8bf4\uff0c\u5e94\u8be5\u79ef\u6781\u9002\u5e94GST\u7684\u8981\u6c42\uff0c\u5b66\u4e60\u5982\u4f55\u6709\u6548\u5229\u7528GST\u7684\u9000\u7a0e\u673a\u5236\uff0c\u964d\u4f4e\u8fd0\u8425\u6210\u672c\uff0c\u540c\u65f6\u5bf9\u4e8e\u6d88\u8d39\u8005\u800c\u8a00\uff0c\u53ef\u4ee5\u671f\u5f85GST\u5e26\u6765\u7684\u66f4\u4f4e\u4ef7\u683c\u548c\u66f4\u900f\u660e\u7684\u5546\u54c1\u670d\u52a1\u5e02\u573a\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5370\u5ea6\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08Goods and Services Tax\uff0c\u7b80\u79f0GST\uff09\u662f\u5370\u5ea6\u7684\u4e00\u9879\u95f4\u63a5\u7a0e\uff0c\u5b83\u53d6\u4ee3\u4e86\u4e4b\u524d\u7531\u4e2d\u592e\u548c\u5404\u90a6\u653f\u5e9c\u5f81\u6536\u7684\u591a\u79cd\u7a0e\u8d39\uff0c\u65e8\u5728\u7b80\u5316\u7a0e\u6536\u5236\u5ea6\uff0c\u5efa\u7acb\u7edf\u4e00\u7684\u56fd\u5185\u5e02\u573a\u3002\u8fd9\u9879\u7a0e\u6536\u6539\u9769\u662f\u5370\u5ea6\u7ecf\u6d4e\u53f2\u4e0a\u6700\u91cd\u5927\u7684\u4e3e\u63aa\u4e4b\u4e00\uff0c\u5b83\u5bf9\u4f01\u4e1a\u8fd0\u8425\u3001\u6d88\u8d39&#8230;<\/p>\n","protected":false},"author":422,"featured_media":98233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9193,9191],"tags":[],"topic":[],"class_list":["post-98232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mingci","category-baike"],"_links":{"self":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts\/98232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/users\/422"}],"replies":[{"embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/comments?post=98232"}],"version-history":[{"count":2,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts\/98232\/revisions"}],"predecessor-version":[{"id":105326,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/posts\/98232\/revisions\/105326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/media\/98233"}],"wp:attachment":[{"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/media?parent=98232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/categories?post=98232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/tags?post=98232"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/www.073980.com\/wp-json\/wp\/v2\/topic?post=98232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}