{"id":11398,"date":"2024-07-05T23:01:29","date_gmt":"2024-07-05T15:01:29","guid":{"rendered":"https:\/\/greenoo.tw\/?p=11398"},"modified":"2024-07-05T23:01:51","modified_gmt":"2024-07-05T15:01:51","slug":"%e3%80%90%e7%bb%bf%e5%9c%88%e5%9c%88%e8%af%b4%e8%b7%a8%e5%a2%83%e3%80%91%e6%b7%b1%e5%ba%a6%e8%a7%a3%e8%ae%80-%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9egst%e5%95%86%e5%93%81%e8%88%87%e6%9c%8d%e5%8b%99","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/%e3%80%90%e7%bb%bf%e5%9c%88%e5%9c%88%e8%af%b4%e8%b7%a8%e5%a2%83%e3%80%91%e6%b7%b1%e5%ba%a6%e8%a7%a3%e8%ae%80-%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9egst%e5%95%86%e5%93%81%e8%88%87%e6%9c%8d%e5%8b%99\/","title":{"rendered":"\u3010\u7eff\u5708\u5708\u8bf4\u8de8\u5883\u3011\u6df1\u5ea6\u89e3\u8b80 | \u6fb3\u5927\u5229\u4e9eGST\u5546\u54c1\u8207\u670d\u52d9\u7a05"},"content":{"rendered":"

\u7da0\u5708\u5708\u7d66\u5927\u5bb6\u66f4\u65b0\u4e86\u6fb3\u5927\u5229\u4e9e\u5546\u54c1\u8207\u670d\u52d9\u7a05\u6700\u65b0\u6cd5\u898f\uff1a\u975e\u5c45\u6c11\u4f01\u696d\u7684\u6fb3\u5927\u5229\u4e9e\u7a05\u865fGST\u8a3b\u518a\u3001\u5408\u898f\u3001\u7533\u5831\u5168\u653b\u7565
\u6587\u7ae0\u88cf\u9762\u8a73\u7d30\u4ecb\u7d39\u4e86\u4ee5\u4e0b6\u9ede\u5167\u5bb9\uff1a
1\u3001GST\u7684\u7a05\u7387\uff1b
2\u3001\u8ab0\u9700\u8981\u8a3b\u518aGST\uff1b
3\u3001\u8a3b\u518a\u6fb3\u5927\u5229\u4e9eGST\u5f8c\u9700\u8981\u600e\u9ebc\u5408\u898f\uff1b
4\u3001\u7c21\u5316\u8a3b\u518a\u548c\u6a19\u6e96\u8a3b\u518a\u7684\u5340\u5225\uff1b
5\u3001\u8a3b\u518a\u4e86\u6fb3\u5927\u5229\u4e9eGST\u662f\u5426\u8981\u88dc\u7a05\uff1b
6\u3001\u6fb3\u6d32GST\u7684\u7533\u5831\u6642\u9593\u662f\u600e\u6a23\u7684\u3002
<\/p>\n\n\n\n

\u6211\u5011\u4eca\u5929\u4f86\u9032\u4e00\u6b65\u89e3\u8b80\u6fb3\u5927\u5229\u4e9eGST
\u5728\u6fb3\u5927\u5229\u4e9e\u5f9e\u4e8b\u5546\u696d\u7d93\u71df\u6d3b\u52d5\uff0c\u4e00\u822c\u6703\u6d89\u53ca\u5230\u4e09\u7a2e\u7a05\u865f\uff0c\u5206\u5225\u662fTFN\u3001ABN\u548cGST\u3002\u90a3\u9ebc\uff0c\u6211\u5011\u5148\u4f86\u4e86\u89e3TFN\u3001ABN\u548cGST\u4e09\u7a2e\u7a05\u865f\u7684\u6982\u5ff5\u8207\u5340\u5225\u3002
ABN\uff1aAustralian Business Number\uff0c\u6fb3\u5927\u5229\u4e9e\u5546\u696d\u865f\u78bc\uff0c\u662f\u4e00\u500b\u753111\u4f4d\u6578\u5b57\u7d44\u6210\u7684\u865f\u78bc\uff0c\u7528\u65bc\u5411\u653f\u5e9c\u548c\u793e\u6703\u8b58\u5225\u4f01\u696d\u7684\u552f\u4e00\u865f\u78bc\uff0c\u7528\u65bc\u4f01\u696d\u8207\u5176\u4ed6\u4f01\u696d\u6216\u7a05\u52d9\u5c40\u7b49\u653f\u5e9c\u90e8\u9580\u4ea4\u6d41\uff1b\u92b7\u552e\u7d93\u71df\u6bd4\u5982\u958b\u767c\u7968\uff0c\u6fb3\u5927\u5229\u4e9e\u6e05\u95dc\u6642\u5019\uff0c\u4e00\u822c\u9700\u8981\u7528\u5230ABN\u865f\u3002
\u5c0d\u65bc\u975e\u5c45\u6c11\u4f01\u696d\uff0c\u7533\u8acbABN \u865f\u4e26\u4e0d\u662f\u5f37\u5236\u7684, \u4f46\u662f\u5982\u679c\u9700\u8981\u6e05\u95dc\u9032\u53e3\u9ad8\u50f9\u503c\u5546\u54c1\uff081000\u6fb3\u5143\u4ee5\u4e0a\uff09\uff0c\u7533\u8acbGST\u62b5\u514d\u7684\u8a71,\u5fc5\u9808\u8981\u7533\u8acbABN \u865f\uff0cABN \u662f\u7531\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08ATO\uff09\u548c\u6fb3\u6d32\u5546\u696d\u767b\u8a18\u5c40\uff08ABR\uff09\u7ba1\u7406\u7684\u3002
TFN\uff1aTax File Number\uff0c\u7a05\u865f\uff0c\u662f\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c40ATO\u5411\u500b\u4eba\u548c\u7d44\u7e54\u767c\u653e\u7684\u552f\u4e00\u7a05\u52d9\u8b58\u5225\u865f\u78bc\uff0c\u4e3b\u8981\u7528\u65bc\u8b58\u5225\u548c\u7ba1\u7406\u500b\u4eba\u548c\u516c\u53f8\u7a05\u52d9\u8a18\u9304\u7684\u3002\u8981\u5728\u6fb3\u5927\u5229\u4e9e\u63d0\u4ea4\u6240\u5f97\u7a05\u7533\u5831\u8868\uff0c\u60a8\u9700\u8981\u4e00\u500bTFN\u7a05\u865f\u3002
\u6bcf\u500b\u500b\u4eba\u53ca\u4f01\u696d\u90fd\u6709\u81ea\u5df1\u4e0d\u540c\u7684TFN\uff0c\u4e26\u4e14\u662f\u60a8\u7684\u7d42\u8eab\u865f\u78bc\uff0c\u5982\u679c\u60a8\u96e2\u958b\u6fb3\u5927\u5229\u4e9e\uff0c\u5f8c\u4f86\u56de\u5230\u6fb3\u5927\u5229\u4e9e\uff0c\u60a8\u4ecd\u7136\u4f7f\u7528\u76f8\u540c\u7684TFN\uff0c\u7576\u60a8\u67e5\u8a62\u7a05\u52d9\u8a18\u9304\u6642\uff0c\u7a05\u52d9\u5c40\u4e5f\u6703\u8981\u6c42\u60a8\u63d0\u4f9bTFN\u3002
\u5728\u6fb3\u5927\u5229\u4e9e\u7372\u5f97TFN\u4e4b\u524d\uff0c\u60a8\u9700\u8981\u63d0\u4f9b\u60a8\u7684\u8eab\u4efd\u8b49\u660e\uff08\u5883\u5916\u4f01\u696d\/\u500b\u4eba\u9700\u8981\u63d0\u4f9b\u7d93\u904e\u8a8d\u8b49\u548c\u7ffb\u8b6f\u7684\u8eab\u4efd\u8b49\u660e\uff09\u3002
GST\uff1aGoods and Services Tax\uff0c\u6fb3\u6d32\u7684\u5546\u54c1\u53ca\u670d\u52d9\u7a05\uff0c\u7576\u5728\u6fb3\u6d32\u92b7\u552e\u8ca8\u7269\uff0c\u63d0\u4f9b\u670d\u52d9\u6216\u76f8\u95dc\u92b7\u552e\u6d3b\u52d5\u7684\u6642\u5019\uff0c\u624d\u9700\u8981\u7e73\u7d0dGST\uff0cGST\u4e00\u822c\u662f\u92b7\u552e\u984d\u7684\u90e8\u5206\u3002
GST\u9069\u7528\u65bc\u8207\u6fb3\u5927\u5229\u4e9e\u76f8\u95dc\u7684\u92b7\u552e\uff0c\u5305\u62ec\u5546\u54c1\u3001\u670d\u52d9\u3001\u4e0d\u52d5\u7522\u6216\u8005\u5176\u4ed6\u7269\u54c1\u3002\u5982\u5411\u6fb3\u5927\u5229\u4e9e\u6d88\u8cbb\u8005\u92b7\u552e\u9032\u53e3\u4f4e\u50f9\u503c\u5546\u54c1\uff08\u4f4e\u65bc$1000\u6fb3\u5e63\uff09\uff0c\u5728\u6fb3\u5927\u5229\u4e9e\u92b7\u552e\u7684\u5176\u4ed6\u9032\u53e3\u5546\u54c1\uff08\u6fb3\u5927\u5229\u4e9e\u5009\u5132\uff09\uff0c\u63d0\u4f9b\u6578\u5b57\u7522\u54c1\u53ca\u9032\u53e3\u670d\u52d9\u3002
\u53e6\u5916\u5e38\u898b\u7684\u9084\u6709\u56db\u500b\u7e2e\u5beb\uff1a
ATO\uff1aAustralian Taxation Office\uff0c \u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c40
ABR\uff1aAustralian Business Register\uff0c\u6fb3\u5927\u5229\u4e9e\u5546\u696d\u767b\u8a18\u5c40
BAS\uff1aBusiness Activity Statements\uff0c\u5546\u696d\u6d3b\u52d5\u7533\u5831\u8868\uff0c\u7576\u60a8\u8a3b\u518a\u6fb3\u5927\u5229\u4e9eABN\u548cGST\u6642\uff0c\u63d0\u4ea4BAS\u7533\u5831\u8868\u5c07\u5831\u544a\u60a8\u7533\u5831\u548c\u652f\u4ed8\u7684GST\u6578\u984d\u3002
ARN\uff1aATO reference number \uff0c\u6fb3\u5927\u5229\u4e9e\u7a05\u5c40\u53c3\u8003\u865f\u78bc\uff0c\u662f\u4e00\u500b\u7531 12 \u4f4d\u6578\u5b57\u7d44\u6210\u7684\u865f\u78bc\uff0c\u8a72\u865f\u78bc\u7528\u65bc\u6fb3\u5927\u5229\u4e9e\u7c21\u6613\u7533\u5831\u7684\u8b58\u5225\u865f\uff0c\u60a8\u4e5f\u53ef\u4ee5\u5c07\u5176\u7528\u4f5c\u767c\u7968\u548c\u6d77\u95dc\u6587\u4ef6\u7684\u6a19\u8b58\u7b26\u3002
<\/p>\n\n\n\n

\u6211\u5011\u77e5\u9053\uff0c\u7c21\u5316GST\u8a3b\u518a\u4e0d\u9700\u8981ABN\u865f\uff0c\u90a3\u9ebc\uff0c\u6211\u7a76\u7adf\u8981\u4e0d\u8981\u8a3b\u518aABN\u865f\u5462\uff1f
\u5728\u4e9e\u99ac\u905c\u6fb3\u5927\u5229\u4e9e\u7ad9\u92b7\u552e\u5546\u54c1\u7684\u975e\u5c45\u6c11\u4f01\u696d\uff0c\u4e26\u4e0d\u5f37\u5236\u7372\u5f97\u6fb3\u5927\u5229\u4e9e\u5546\u696d\u7de8\u865f\uff08ABN\uff09,\u4f46\u64c1\u6709ABN\u78ba\u5be6\u6703\u5e36\u4f86\u4e00\u4e9b\u597d\u8655\uff1a
1\u3001\u8b93\u5176\u4ed6\u4f01\u696d\u5bb9\u6613\u78ba\u8a8d\u4f60\u7684\u8a73\u7d30\u6578\u64da\uff1b
2\u3001\u907f\u514d\u652f\u4ed8\u7d66\u4f60\u7684\u6b3e\u6709\u88ab\u9810\u6263\u7684\u98a8\u96aa\uff1b
3\u3001\u4fbf\u65bc\u6a19\u6e96GST\u8a3b\u518a\uff0c\u4ee5\u53ca\u5176\u4ed6\u5546\u696d\u7a05\u52d9\u767b\u8a18\uff1b
4\u3001\u53ef\u4f7f\u7528ABN\u6e05\u95dc\uff0c\u7533\u8acb\u9032\u53e3GST\u62b5\u514d\u3002
\u7533\u8acb\u4e86ABN\uff0c\u82e5\u516c\u53f8\u6709\u4efb\u4f55\u8b8a\u66f4\uff0c\u90fd\u5fc5\u9808\u572828\u65e5\u5167\u901a\u77e5ABR\u3002\u82e5\u4e0d\u518d\u7d93\u71df\uff0c\u9700\u8981\u8acb\u6c42\u53d6\u6d88\u4f60\u7684ABN\u767b\u8a18\u3002
\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\u7684\u904b\u884c\u6d41\u7a0b
\u7c21\u800c\u8a00\u4e4b\uff0c\u8ce3\u5bb6\u5728\u7d93\u71df\u904e\u7a0b\u4e2d\uff0c\u5f9e\u5ba2\u6236\u90a3\u88cf\u6536\u53d6\u5230\u7684\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\uff0c\u66ab\u6642\u4fdd\u7ba1\u4e26\u6309\u8981\u6c42\u5b9a\u671f\u7533\u5831BAS\u5f8c\u652f\u4ed8\u7d66ATO\uff1b
\u5728\u7d93\u71df\u904e\u7a0b\u4e2d\u8ce3\u5bb6\u5728\u4f9b\u61c9\u5546\u90a3\u908a\u652f\u4ed8\u7684\u5546\u54c1\u8207\u6d88\u8cbb\u7a05\uff08GST\uff09\uff0c\u53ef\u4ee5\u7533\u8acb\u5728\u7533\u5831BAS\u5f8c\u5f9eATO\u9000\u9084\u3002
\u5982\u679c\u6536\u53d6\u5230\u7684\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\u5927\u65bc\u652f\u4ed8\u7684\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\uff0c\u90a3\u9ebc\u9700\u8981\u5411ATO\u7e73\u7d0d\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\uff1b
\u5982\u679c\uff0c\u6536\u53d6\u5230\u7684\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\u5c0f\u65bc\u652f\u4ed8\u7684\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\uff0c\u90a3\u9ebc\u53ef\u4ee5\u7372\u5f97ATO\u9000\u9084\u7684\u5546\u54c1\u8207\u670d\u52d9\u7a05\uff08GST\uff09\u3002
\u8209\u4f8b\uff1a
\u4e0a\u5b63\u5ea6\u60a8\u7684\u71df\u696d\u984d\u4e2d\u6536\u53d6\u5230\u7684GST\u662f$900\uff0c\u800c\u60a8\u7232\u60a8\u7684\u751f\u610f\u652f\u4ed8\u4e86$1000 GST\uff0c\u90a3\u9ebc\u5728\u4e0a\u5b63\u5ea6\u7684BAS\u4e2d \u6536\u53d6\u4e86\u5c0f\u65bc\u652f\u51fa\u7684GST\uff08$900 $1000\uff09\uff0c\u90a3\u9ebc\u9700\u8981\u7e73\u7d0d\u7d66ATO $1000 GST\u3002
\u5982\u679c\u6709GST\u7684\u9000\u6b3e\uff0c \u8a18\u5f97\u63d0\u4f9b\u4f60\u7684\u9280\u884c\u4fe1\u606f\u7d66\u7a05\u5c40\uff0c\u9000\u6b3e\u6703\u76f4\u63a5\u5b58\u5165\u4f60\u7684\u9280\u884c\u8cec\u865f\u3002
\u6fb3\u6d32GST\u7684\u5e38\u898b\u7f70\u6b3e
\u5982\u679c\u4f60\u6c92\u6709\u5c65\u884c\u5404\u7a2e\u7a05\u6cd5\u898f\u5b9a\u7684\u7d0d\u7a05\u7fa9\u52d9\uff0c\u4f8b\u5982\u9054\u5230GST\u8a3b\u518a\u95be\u503c\u6c92\u6709\u8a3b\u518a\uff1b\u8a3b\u518a\u5f8c\u4e0d\u7533\u5831\u3001\u4e0d\u652f\u4ed8\u6216\u8005\u665a\u7533\u5831\u3001\u665a\u652f\u4ed8\uff0c\u4f60\u53ef\u80fd\u6703\u53d7\u5230\u8655\u7f70\u3002
\u6fb3\u5927\u5229\u4e9e\u4e3b\u8981\u4f7f\u7528\u6cd5\u5b9a\u516c\u5f0f\u6216\u201c\u7f70\u6b3e\u55ae\u4f4d\u201d\u7684\u500d\u6578\u4f86\u9032\u884c\u8655\u7f70\u3002
<\/p>\n\n\n\n

\u5982\u679c\u60a8\u9700\u8981\u627f\u64d4\u7f70\u6b3e\u8cac\u4efb\uff0c\u6fb3\u5927\u5229\u4e9e\u7a05\u5c40ATO\u5c07\u66f8\u9762\u901a\u77e5\u60a8\uff0c\u901a\u77e5\u55ae\u88cf\u9762\u6703\u6709\u4ee5\u4e0b\u4fe1\u606f\uff1a
1\u3001\u8655\u7f70\u7684\u539f\u56e0
2\u3001\u7f70\u6b3e\u91d1\u984d
3\u3001\u7f70\u6b3e\u652f\u4ed8\u622a\u6b62\u65e5\u671f(\u767c\u51fa\u901a\u77e5\u5f8c\u81f3\u5c1114\u5929)
\u6211\u5011\u4f86\u770b\u4e0b\u4e00\u4e9b\u5e38\u898b\u7684\u7f70\u6b3e\u60c5\u6cc1\uff1a
\u6709\u95dc\u7f70\u6b3e\u7684\u539f\u6587\uff1a
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