\u6700\u8fd1\u4e0d\u5c11\u8ce3\u5bb6\u6536\u5230\u4e86\u4e9e\u99ac\u905c\u95dc\u65bcAmazon.ca\u7d0d\u7a05\u7fa9\u52d9\u7684\u901a\u77e5\u90f5\u4ef6\uff0c\u8b93\u52a0\u62ff\u5927\u7a05\u52d9\u554f\u984c\u4e00\u4e0b\u5b50\u6210\u7232\u71b1\u9580\uff0c\u5f88\u591a\u8ce3\u5bb6\u90fd\u5728\u8a62\u554f\u7da0\u5708\u5708\u4e8b\u52d9\u6240\u7684\u5c0f\u5925\u4f34\u76f8\u95dc\u7684\u7a05\u52d9\u554f\u984c\u3002
\u8ce3\u5bb6\u670b\u53cb\u5011\u6536\u5230\u52a0\u62ff\u5927\u7d0d\u7a05\u7fa9\u52d9\u7684\u63d0\u9192\uff0c\u4e3b\u8981\u662f\u56e0\u7232\u52a0\u62ff\u5927\u7a05\u5c40\u516c\u4f48\u7684\u65b0\u5546\u57ce\u5fb5\u7a05\uff08MTC\uff09\u898f\u5247\u768412\u500b\u6708\u904e\u6e21\u671f\u7d50\u675f\uff0c\u6cd5\u898f\u6b63\u5f0f\u751f\u6548\u3002\u4e9e\u99ac\u905c\u63d0\u9192\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548\u7684 GST\/HST\uff08\u806f\u90a6\uff09\u767b\u8a18\u865f\u4ee5\u5553\u7528\u4e9e\u99ac\u905c\u7a05\u52d9\u8a08\u7b97\u670d\u52d9\u3002\u6b64\u5916\uff0c\u5982\u679c\u8ce3\u5bb6\u8981\u7232\u4e0d\u5217\u985b\u54e5\u502b\u6bd4\u4e9e\u7701\u3001\u99ac\u5c3c\u6258\u5df4\u7701\u548c\u85a9\u65af\u5580\u5fb9\u6eab\u7701\u5553\u7528\u7701\u7a05\u8a08\u7b97\u670d\u52d9\uff0c\u5247\u9084\u5fc5\u9808\u63d0\u4f9b\u6709\u6548\u7684 PST\uff08\u7701\uff09\u767b\u8a18\u865f\u3002\u5c0d\u65bc\u9b41\u5317\u514b\u7701\uff0c\u5247\u9700\u8981\u63d0\u4f9b\u6709\u6548\u7684 QST\uff08\u9b41\u5317\u514b\uff09\u767b\u8a18\u865f\u3002
\u76f8\u5c0d\u65bc\u5176\u4ed6\u570b\u5bb6\u4f86\u8aaa\uff0c\u52a0\u62ff\u5927\u7684\u7a05\u52d9\u986f\u5f97\u8907\u96dc\u4e00\u4e9b\uff0c\u8b93\u5f88\u591a\u8ce3\u5bb6\u670b\u53cb\u4e00\u982d\u9727\u6c34\u3002\u7da0\u5708\u5708\u7232\u5927\u5bb6\u6574\u7406\u6700\u5168\u7684\u52a0\u62ff\u5927\u7a05\u52d9\u653b\u7565\u53ca\u96e3\u9ede\u554f\u984c\u68b3\u7406\uff0c\u8b93\u5927\u5bb6\u770b\u4e86\u53ef\u4ee5\u5feb\u901f\u7684\u77ad\u7136\u65bc\u80f8\u3002
\u52a0\u62ff\u5927\u5be6\u884c\u806f\u90a6\u3001\u7701\uff08\u6216\u5c6c\u5730\uff09\/\u5730\u65b9\u4e8c\u7d1a\u5fb5\u7a05\u5236\u5ea6\uff0c\u5404\u7701\u6709\u76f8\u5c0d\u7368\u7acb\u7684\u7a05\u6536\u7acb\u6cd5\u6b0a\u7701\u7d1a\u7a05\u6536\u7acb\u6cd5\u6b0a\u4e0d\u80fd\u6709\u6096\u65bc\u806f\u90a6\u7a05\u6536\u7acb\u6cd5\u6b0a\u3002\u6240\u4ee5\uff0c\u5728\u52a0\u62ff\u5927\uff0c\u9700\u8981\u4ea4\u7684\u6d88\u8cbb\u7a05\u5c31\u6709GST\/HST\uff0cPST\u6216\u8005QST\u3002\u6211\u5011\u5148\u4f86\u5206\u5225\u77ad\u89e3\u4e00\u4e0b\u3002
<\/p>\n\n\n\n
\u52a0\u62ff\u5927\u6d88\u8cbb\u7a05\u7684\u5169\u5927\u985e
1\u3001\u806f\u90a6\u92b7\u552e\u7a05GST\uff08Goods and Services Tax\uff09\u53ca\u7d71\u4e00\u92b7\u552e\u7a05HST\uff08Harmonized Sales Tax\uff09
GST\uff0c\u6307\u7684\u662f\u52a0\u62ff\u5927\u653f\u5e9c\u5168\u570b\u5fb5\u6536\u7684\u6d88\u8cbb\u7a05\uff0c\u7a05\u7387\u7d71\u4e00\u72325%\u3002\u662f\u5c0d\u5927\u90e8\u5206\u7528\u65bc\u570b\u5167\u6d88\u8cbb\u7684\u5546\u54c1\u53ca\u670d\u52d9\u5fb5\u6536\u7684\u589e\u503c\u7a05\uff0c\u7531\u6d88\u8cbb\u8005\u5728\u6d88\u8cbb\u6642\u9032\u884c\u652f\u4ed8\uff0c\u4f46\u6700\u7d42\u7531\u5546\u5bb6\u5c07\u5176\u61c9\u7e73\u7a05\u984d\u652f\u4ed8\u7d66\u653f\u5e9c\u3002
HST\uff0c\u7d71\u4e00\u92b7\u552e\u7a05\u5247\u662fGST\u548cPST\u9019\u5169\u7a2e\u7a05\u7684\u5408\u4f75\uff0c\u7531\u806f\u90a6\u7a05\u5c40\u7d71\u4e00\u5fb5\u6536\uff0c\u7a05\u7387\u723213%\u621615%\uff0c\u4f46\u53ea\u6709\u67d0\u4e00\u4e9b\u7701\u4efd\u9069\u7528\uff1a\u65b0\u4e0d\u502b\u745e\u514b\u7701\uff08NB\uff09\u3001\u7d10\u82ac\u862d\u7701\u548c\u62c9\u5e03\u62c9\u591a\u7701\uff08NL\uff09\u3001\u65b0\u65af\u79d1\u820d\u7701\uff08NS\uff09\u3001\u611b\u5fb7\u83ef\u738b\u5b50\u5cf6\uff08PE\uff09\u3001\u5b89\u5927\u7565\u7701\uff08ON\uff09\u3002
2\u3001\u7701\u92b7\u552e\u7a05PST\uff08Provincial Sales Tax\uff09
PST\u5c6c\u65bc\u7701\u92b7\u552e\u7a05\u3002\u5546\u5bb6\u9700\u8981\u8ca0\u8cac\u5411\u6d88\u8cbb\u8005\u6240\u5728\u7684\u7701\u6536\u53d6PST\uff0c\u7531\u7701\u653f\u5e9c\u7a05\u5c40\u5fb5\u6536\uff0c\u9700\u8981\u5411\u7701\u653f\u5e9c\u5831\u544a\u4e26\u652f\u4ed8\u76f8\u61c9\u7684\u7a05\u984d\u3002\u76ee\u524d\uff0cBC\u7701\u548cMB\u7701\u7684PST\u7a05\u7387\u72327%\uff0cSK\u7701\u7684PST\u7a05\u7387\u72326%\u3002
\u53e6\u5916\uff0c\u6839\u64da\u9b41\u5317\u514b\u7701\u7a05\u6cd5\u7684\u898f\u5b9a\uff0c\u5728\u9b41\u5317\u514b\u7701\u92b7\u552e\u7684\uff0c\u9084\u9700\u8981\u7e73\u7d0d\u9b41\u5317\u514b\u92b7\u552e\u7a05\uff08QST\uff09\uff0c\u7a05\u7387\u72329.975%\u3002
\u52a0\u62ff\u5927\u5404\u7701\u6d88\u8cbb\u7a05\u7a05\u7387\u5206\u5225\u662f\u591a\u5c11\uff1f
\u5f9e\u4e0a\u9762\u8868\u683c\u53ef\u4ee5\u6e05\u6670\u7684\u770b\u5230\uff0c\u5404\u500b\u7701\u7684\u6d88\u8cbb\u7a05\u7684\u7a05\u7387\u90fd\u6709\u6240\u4e0d\u540c\uff0c\u7e3d\u9ad4\u57285%-15%\u4e4b\u9593\u3002
<\/p>\n\n\n\n
\u4ec0\u9ebc\u60c5\u6cc1\u4e0b\u9700\u8981\u8a3b\u518a\u7a05\u865f
\u52a0\u62ff\u5927\u7a05\u5c40Canada Revenue Agency (CRA)\u9812\u4f48\u7684\u65b0\u6cd5\u4ee4\u4e2d\uff0c\u5c0d\u65bc\u52a0\u62ff\u5927\u975e\u5c45\u6c11\u7684\u96fb\u5546\u5e73\u81fa\u53ca\u8ce3\u5bb6\uff1a
\u5f9e2021\u5e747\u67081\u65e5\u958b\u59cb\uff0c\u52a0\u62ff\u5927\u5883\u5167\u767c\u8ca8\u3001\u5883\u5167\u6536\u8ca8\u7684\u6240\u6709\u8ce3\u5bb6\uff08\u4e0d\u7ba1\u4f01\u696d\u8a3b\u518a\u5730\u5740\u5728\u54ea\u88cf\uff09\u53ca\u96fb\u5546\u5e73\u81fa\uff0c\u662f\u5426\u9700\u8981\u8a3b\u518a\u92b7\u552e\u7a05\u865fGST\/HST\uff0c\u53d6\u6c7a\u65bc\u5728\u9019\u500b\u65e5\u671f\uff082021-7-1\uff09\u4e4b\u524d\u6216\u4e4b\u5f8c\u768412\u500b\u6708\u92b7\u552e\u6536\u5165\u662f\u5426\u8d85\u904e\u8a3b\u518a\u95be\u503c30,000 \u52a0\u5143\uff1b
\u8a3b\u518aGST\/HST\u7684\u751f\u6548\u65e5\u671f\u53ca\u63d0\u4ea4\u622a\u6b62\u65e5\u671f
1\u3001\u5982\u679c\u57282021-7-1\u4e4b\u524d\u5df2\u7d93\u8d85\u904e\u8a3b\u518a\u95be\u503c,\u5247\u9700\u57282021-7-1\u751f\u6548\uff0c\u4e26\u4e14\u572830\u5929\u5167\u63d0\u4ea4\u8a3b\u518a\u7533\u8acb\uff1b
2\u3001\u5982\u679c\u57282021-7-1\u4e4b\u5f8c\u768412\u500b\u6708\u5167\u5728\u52a0\u62ff\u5927\u7684\u92b7\u552e\u6536\u5165\u8d85\u904e\u9019\u500b\u8a3b\u518a\u95be\u503c\uff0c\u5247\u8981\u5728\u8d85\u904e\u9580\u6abb\u95be\u503c\u7684\u65e5\u671f\u751f\u6548\uff0c\u4e26\u4e14\u572830\u5929\u5167\u63d0\u4ea4\u8a3b\u518a\u3002
\u6ce8\u610f
\u5982\u679c\u6c92\u6709\u9054\u5230\u8a3b\u518a\u95be\u503c\u81ea\u9858\u8a3b\u518a\u6d88\u8cbb\u7a05\u865f\uff0c\u5247\u8a3b\u518a\u5f8c\u81f3\u5c11\u4e00\u5e74\u624d\u80fd\u7533\u8acb\u8a3b\u92b7\u7a05\u865f\u3002
\u8a3b\u518a\u52a0\u62ff\u5927GST\u6709\u4ec0\u9ebc\u512a\u52e2
\u6839\u64da\u52a0\u62ff\u5927\u7a05\u5c40\u6578\u5b57\u7d93\u6fdf\u4f01\u696d\u7684\u898f\u5b9a\uff0c\u4e9e\u99ac\u905c\u5c0d\u65bc\u6c92\u6709\u8a3b\u518aGST\/HST+PST\u92b7\u552e\u7a05\u865f\u7684\u8ce3\u5bb6\uff0c\u5be6\u884c\u4ee3\u7e73\u4ee3\u6263GST\/HST+PST\u92b7\u552e\u7a05\uff0c\u6211\u662f\u5426\u9084\u6709\u5fc5\u8981\u8a3b\u518a\u52a0\u62ff\u5927GST\/ HST+PST\u5462\uff1f\u5f88\u591a\u8ce3\u5bb6\u90fd\u6703\u6709\u9019\u6a23\u7684\u7591\u616e\u3002
<\/p>\n\n\n\n
\u6211\u5011\u5206\u5169\u7a2e\u60c5\u6cc1\u4f86\u770b\u9019\u500b\u554f\u984c\uff1a
1\u3001\u5728\u52a0\u62ff\u5927\u7684\u92b7\u552e\u984d\u4e0d\u5927\uff0c\u53ef\u4ee5\u76f4\u63a5\u8b93\u4e9e\u99ac\u905c\u4ee3\u6263\u4ee3\u7e73GST\/HST+PST\u5373\u53ef\uff1b
2\u3001\u4f46\u662f\uff0c\u5982\u679c\u5728\u52a0\u62ff\u5927\u7684\u92b7\u552e\u984d\u6bd4\u8f03\u5927\uff0c\u8a3b\u518a\u52a0\u62ff\u5927\u6d88\u8cbb\u7a05\u865f\u7684\u597d\u8655\u9084\u662f\u6bd4\u8f03\u591a\u7684\uff0c\u5217\u8209\u5982\u4e0b\uff1a
\u00a0 \uff081\uff09\u9032\u9805\u7a05\u62b5\u514d (ITC)\uff1a\u5728\u7533\u8acbGST\u7684\u540c\u6642\uff0c\u8ce3\u5bb6\u53ef\u4ee5\u7533\u8acb\u52a0\u62ff\u5927\u7684\u9032\u51fa\u53e3\u865f\uff0c\u7528\u52a0\u62ff\u5927\u9032\u51fa\u53e3\u7a05\u865f\u6e05\u95dc\uff0cVAT\u7533\u5831\u6642\u53ef\u4ee5\u62b5\u6263\u9032\u53e3GST\u6d88\u8cbb\u7a05\uff1b\u6b64\u5916\uff0cAmazon\u7684FBA\u7269\u6d41\u53ca\u5009\u5132GST\u767c\u7968\u4e5f\u53ef\u4ee5\u7528\u65bc\u9032\u9805\u7a05\u62b5\u6263\u3002
\u00a0\uff082\uff09\u81ea\u4e3b\u7533\u5831GST\/HST\uff1a\u7576\u8ce3\u5bb6\u6709\u81ea\u5df1\u7684\u52a0\u62ff\u5927GST\/HST\u7a05\u865f\uff0c\u53ef\u4ee5\u4ee3\u6536\u9867\u5ba2\u7684\u6d88\u8cbb\u7a05\uff0c\u5728\u5b63\u5831\/\u5e74\u5831\u7533\u5831\u671f\u6642\u518d\u901a\u904e\u7a05\u4ee3\u81ea\u4e3b\u7533\u5831\u4f75\u7dda\u4e0b\u7e73\u7d0d\u6d88\u8cbb\u7a05\uff0c\u6b64\u6642\u4e9e\u99ac\u905c\u4e0d\u518d\u4ee3\u6263\u4ee3\u7e73\u3002
\u6bd4\u5982\u5c6c\u65bc\u5e74\u5831\u7684\uff0c\u90a3\u9ebc\u5c31\u53ef\u4ee5\u5728\u6b21\u5e744\u670830\u65e5\u524d\u7533\u5831\u7e73\u7d0d\u7a05\u91d1\u5373\u53ef\uff1b\u5982\u679c\u60a8\u7684\u7b2c\u4e00\u500b\u8ca1\u653f\u5e74\u5ea6\u9810\u4f30\u7684\u6de8\u7a05\u984d\u4f4e\u65bc 3,000 \u52a0\u5143\u6216\u8005\u9810\u4f30\u7684\u5e74\u92b7\u552e\u984d\u5c11\u65bc 10 \u842c\u52a0\u5143\uff0c\u5728\u8a3b\u518a\u92b7\u552e\u7a05\u865f\u6642\u5019\u4e0d\u9700\u8981\u7e73\u7d0d\u4fdd\u8b49\u91d1\uff0c\u9084\u53ef\u4ee5\u7533\u8acb\u5e74\u5831\uff0c\u5c0d\u65bc\u8ce3\u5bb6\u4f86\u8aaa\uff0c\u76f8\u7576\u65bc\u589e\u52a0\u4e86\u7a05\u91d1\u90e8\u5206\u7684\u73fe\u91d1\u6d41\uff1b
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<\/p>\n\n\n\n
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