{"id":20601,"date":"2025-11-03T10:17:27","date_gmt":"2025-11-03T02:17:27","guid":{"rendered":"https:\/\/nativecamp.net\/zh-tw\/blog\/?p=20601"},"modified":"2025-11-03T10:17:27","modified_gmt":"2025-11-03T02:17:27","slug":"%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%9a%84%e6%b6%88%e8%b2%bb%e7%a8%85%e5%88%b6%e5%ba%a6%e8%a9%b3%e7%b4%b0%e4%bb%8b%e7%b4%b9","status":"publish","type":"post","link":"https:\/\/nativecamp.net\/zh-tw\/blog\/20601\/","title":{"rendered":"\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u5236\u5ea6\u8a73\u7d30\u4ecb\u7d39"},"content":{"rendered":"

\u65b0\u52a0\u5761<\/span>\u5546\u54c1\u670d\u52d9\u7a05\uff08Goods and Services Tax, GST\uff09<\/b><\/span>\u662f\u5728\u8ca9\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u6642\u6240\u52a0\u5fb5\u7684\u7a05\uff0c\u53c8\u7a31\u70ba\u300c\u6d88\u8cbb\u7a05\u300d\u3002<\/span><\/p>\n

\u5b83\u985e\u4f3c\u8207\u53f0\u7063\u7684\u71df\u696d\u7a05<\/b><\/span>\uff0c\u4f46<\/span>\u5176\u7a05\u7387\u548c\u767b\u9304\u5236\u5ea6\u53c8\u548c\u6211\u5011\u4e0d\u592a\u4e00\u6a23\u3002<\/b><\/p>\n

GST \u50c5\u9069\u7528\u65bc\u71df\u696d\u984d\u9054\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u7684\u4f01\u696d\uff0c\u4e26\u4e14\u53ef\u80fd\u9700\u8981\u4e8b\u5148\u9032\u884c\u8a3b\u518a\u3002<\/span><\/p>\n

\u672c\u7bc7\u6587\u7ae0\u6703\u8a73\u7d30\u8b1b\u89e3\u65b0\u52a0\u5761\u6d88\u8cbb\u7a05\u7684\u57fa\u672c\u7d50\u69cb\uff0c\u4e26\u8aaa\u660e\u54ea\u4e9b\u4ea4\u6613\u9700\u8981\u7d0d\u7a05\u4ee5\u53ca\u8a3b\u518a\u8c41\u514d\u7684\u689d\u4ef6\u3002<\/span><\/p>\n

\u9019\u4e9b\u5167\u5bb9\u90fd\u662f\u53c3\u8003\u65b0\u52a0\u5761\u7a05\u52d9\u5c40 (IRAS) \u7684\u5b98\u65b9\u7db2\u7ad9\u800c\u4f86\uff0c\u5982\u679c\u4f60\u60f3\u4e86\u89e3\u76ee\u524d\u7684\u6700\u65b0\u7a05\u7387\u6216\u662f\u6cd5\u5f8b\u8b8a\u66f4\u689d\u6587\uff0c\u8acb\u9032\u4e00\u6b65\u53c3\u7167\u5b98\u7db2\u4e0a\u7684\u8cc7\u8a0a\u3002<\/span><\/p>\n

 <\/p>\n

\u65b0\u52a0\u5761\u6d88\u8cbb\u7a05 (GST) \u6982\u7565\u4ecb\u7d39<\/b><\/h2>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u6d88\u8cbb\u7a05<\/b><\/span>\u662f\u96a8\u5546\u54c1\u548c\u670d\u52d9\u4ea4\u6613\u6240\u5fb5\u6536\u7684\u7a05\u91d1\uff0c<\/span>\u76ee\u524d\u7a05\u7387\u70ba9%<\/b><\/span>\u3002<\/span><\/p>\n

\u5b83\u7684\u6db5\u84cb\u7bc4\u570d\u5f88\u5ee3\uff0c\u5e7e\u4e4e\u9069\u7528\u65bc\u65b0\u52a0\u5761\u5883\u5167\u6240\u6709\u7684\u5546\u54c1\u548c\u670d\u52d9\u9805\u76ee\u3002<\/span><\/p>\n

\u9032\u53e3\u8ca8\u7269\u5728\u904e\u6d77\u95dc\u6642\u4e5f\u6703\u88ab\u5fb5\u6536\u6d88\u8cbb\u7a05\uff0c\u985e\u4f3c\u65bc\u5176\u4ed6\u570b\u5bb6\u6240\u7a31\u7684<\/span>\u300c\u589e\u503c\u7a05\uff08VAT\uff09\u300d \u3002<\/b><\/p>\n

\u00a0<\/span><\/p>\n

\u6d88\u8cbb\u7a05\u7684\u7a05\u7387\u6f14\u8b8a<\/b><\/h3>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
\u9069\u7528\u6642\u671f<\/span><\/td>\n\u7a05\u7387<\/span><\/td>\n<\/tr>\n
1994\u5e744\u67081\u65e5 – 2002\u5e7412\u670831\u65e5<\/span><\/td>\n3%<\/span><\/td>\n<\/tr>\n
2003\u5e741\u67081\u65e5 – 2003\u5e7412\u670831\u65e5<\/span><\/td>\n4%<\/span><\/td>\n<\/tr>\n
2004\u5e741\u67081\u65e5-2007\u5e746\u670830\u65e5<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
2007\u5e747\u67081\u65e5-2022\u5e7412\u670831\u65e5<\/span><\/td>\n7%<\/span><\/td>\n<\/tr>\n
2023\u5e741\u67081\u65e5 – 2023\u5e7412\u670831\u65e5<\/span><\/td>\n8%<\/span><\/td>\n<\/tr>\n
\u81ea 2024 \u5e74 1 \u6708 1 \u65e5\u8d77<\/span><\/td>\n9%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u53c3\u8003\uff1a\u65b0\u52a0\u5761\u7a05\u52d9\u5c40 (IRAS)\u300c<\/span>Prevailing GST rate<\/span><\/a>\u300d<\/span><\/p>\n

\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u81ea 2024 \u5e74 1 \u6708 1 \u65e5\u8d77\u8abf\u6574\u70ba 9%\u3002<\/span><\/p>\n

\u6709\u5728GST\u7cfb\u7d71\u88e1\u8a3b\u518a\u7684\u4f01\u696d\u5fc5\u9808\u6b63\u78ba\u7533\u5831\u65b0\u52a0\u5761\u5883\u5167\u7684\u5546\u54c1\u92b7\u552e\u548c\u670d\u52d9\u63d0\u4f9b\u72c0\u6cc1\u3002<\/b><\/p>\n

\u4e0d\u904e\uff0c\u5982\u679c\u4ea4\u6613\u7b26\u5408\u96f6\u7a05\u7387\u6216\u514d\u7a05\u689d\u4ef6\uff0c\u5c31\u4e0d\u9700\u8981\u88ab\u8ab2\u7a05\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u70ba\u4f55\u63a8\u51fa\u6d88\u8cbb\u7a05<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u6700\u65e9\u662f\u5f9e1994\u5e744\u67081\u65e5\u958b\u59cb\u5be6\u65bd\u6d88\u8cbb\u7a05\u3002<\/b><\/p>\n

\u5b83\u7684\u76ee\u7684\u662f\u5c07\u570b\u5bb6\u7684\u7a05\u6536\u5f9e\u76f4\u63a5\u7a05\uff08\u5c0d\u4f01\u696d\u548c\u500b\u4eba\u6240\u5f97\u8ab2\u7a05\uff09\u8f49\u5411\u9593\u63a5\u7a05\uff08\u5c0d\u6d88\u8cbb\u884c\u70ba\u8ab2\u7a05\uff09\u3002<\/span><\/p>\n

\u9019\u7a2e\u505a\u6cd5\u4e00\u65b9\u9762\u78ba\u4fdd\u570b\u5bb6\u6709\u7a69\u5b9a\u7684\u7a05\u6536\u6536\u5165\uff0c\u540c\u6642\u9084\u80fd\u6e1b\u8f15\u4f01\u696d\u548c\u500b\u4eba\u7684\u8ca0\u64d4\u3002<\/span><\/p>\n

\u6d88\u8cbb\u7a05\u5236\u5ea6\u7684\u5be6\u65bd\u4e5f\u4f7f\u5f97\u65b0\u52a0\u5761<\/span>\u7684\u6240\u5f97\u7a05\u53ef\u4ee5\u7dad\u6301\u5728\u8f03\u4f4e\u7684\u7a05\u7387<\/span>\u3002<\/b><\/p>\n

\u53e6\u5916\uff0c\u7531\u65bc\u6d88\u8cbb\u7a05\u662f\u91dd\u5c0d\u6d88\u8cbb\u884c\u70ba\u800c\u975e\u6536\u5165\u6240\u8ab2\u5fb5\u7684\u7a05\uff0c\u56e0\u6b64\u4e5f\u80fd\u8b8a\u76f8\u9f13\u52f5\u5132\u84c4\u548c\u6295\u8cc7\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u6d88\u8cbb\u7a05\u7684\u767b\u9304\u7cfb\u7d71\u6982\u8ff0<\/b><\/h2>\n

\u00a0<\/span><\/p>\n

\u4f9d\u7167\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u8a2d\u8a08\u5236\u5ea6\uff0c<\/span>\u4f01\u696d\u7684\u71df\u696d\u984d\u53ea\u8981\u8d85\u904e\u6240\u898f\u5b9a\u9580\u6abb\u5c31\u5fc5\u9808\u9032\u884c\u8a3b\u518a<\/span>\uff0c<\/b><\/p>\n

\u800c\u9580\u6abb\u6578\u5b57\u5247\u662f<\/span>100\u842c\u65b0\u5e63\u7684\u5e74\u71df\u696d\u984d<\/b>\u3002<\/span><\/p>\n

\u4e0d\u904e\uff0c\u53ea\u8981\u8a3b\u518a\u5c31\u53ef\u4ee5\u4eab\u6709\u6d88\u8cbb\u7a05\u7684\u9000\u7a05\u512a\u60e0\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u6d88\u8cbb\u7a05 (GST) \u8a3b\u518a\u898f\u5b9a<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u53ea\u8981\u4f01\u696d\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u689d\u4ef6\uff0c\u5247\u5fc5\u9808\u8a3b\u518a\u6d88\u8cbb\u7a05\uff1a<\/b><\/p>\n

\u904e\u53bb 12 \u500b\u6708\u5167\u7684\u71df\u696d\u984d\u8d85\u904e 100 \u842c\u65b0\u5e63<\/b>\uff1a\u53ea\u8981\u67d0\u6703\u8a08\u5e74\u5ea6\u5167\u7684\u71df\u696d\u984d\u6709\u8d85\u904e 100 \u842c\u65b0\u5e63\uff0c\u5247\u5fc5\u9808\u5728\u7fcc\u5e74 1 \u6708 30 \u65e5\u4e4b\u524d\u8a3b\u518a GST\u3002<\/span>
\n\u8a3b\u518a\u5c07\u65bc3\u67081\u65e5\u8d77\u751f\u6548\u3002<\/span>
\n\u672a\u4f86\u7684\u9810\u4f30\u71df\u696d\u984d\u8d85\u904e 100 \u842c\u65b0\u5e63<\/b>\uff1a\u5982\u679c\u9810\u671f\u672a\u4f86 12 \u500b\u6708\u7684\u71df\u696d\u984d\u6703\u8d85\u904e 100 \u842c\u65b0\u5e63\uff0c\u5247\u5fc5\u9808\u8a3b\u518a GST\u3002<\/span><\/h5>\n

\u00a0<\/span><\/p>\n

\u81ea\u9858\u6027\u8a3b\u518a<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u71df\u696d\u984d\u672a\u9054\u9580\u6abb\u7684\u4f01\u696d\u4e5f\u53ef\u4ee5\u9078\u64c7<\/span>\u81ea\u9858\u6027\u8a3b\u518a GST \u3002<\/b><\/p>\n

\u5982\u6b64\u4e00\u4f86\uff0c\u5c31\u80fd\u4eab\u6709<\/span>\u6d88\u8cbb\u7a05\u7684\u9000\u7a05\u512a\u60e0<\/span>\u3002<\/b><\/p>\n

\u00a0<\/span><\/p>\n

\u53cd\u5411\u8ab2\u7a05\uff08Reverse Charge\uff09\u548c\u6d77\u5916\u4f9b\u61c9\u5546\u8a3b\u518a\uff08Overseas Vendor Registration\uff09<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u9069\u7528\u65bc\u53cd\u5411\u7a05\u5236\u7684\u4f01\u696d\u4e5f\u5fc5\u9808\u8a3b\u518a GST\u3002<\/b><\/p>\n

\u9019\u4e9b\u4f01\u696d\u985e\u578b\u5305\u62ec\u5f9e\u5176\u4ed6\u570b\u5bb6\u8f38\u5165\u65b0\u52a0\u5761\u7684\u7279\u5b9a\u670d\u52d9\u3002<\/span><\/p>\n

\u5728\u7279\u5b9a\u689d\u4ef6\u4e0b\uff0c\u5411\u65b0\u52a0\u5761\u63d0\u4f9b\u5546\u54c1\u6216\u670d\u52d9\u7684\u6d77\u5916\u4f01\u696d\u4e5f\u88ab\u8981\u6c42\u8a3b\u518a\u6d88\u8cbb\u7a05\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u4f9b\u4f01\u696d\u67e5\u8a62 GST \u8a3b\u518a\u7fa9\u52d9\u7684\u5de5\u5177<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u7a05\u52d9\u5c40 (IRAS)\u63d0\u4f9b\u4e86<\/span>\u6d88\u8cbb\u7a05\u8a3b\u518a\u9580\u6abb\u8a08\u7b97\u6a5f\u7684\u670d\u52d9\uff0c<\/b>\u4ee5\u5354\u52a9\u4f01\u696d\u5224\u65b7\u662f\u5426\u7b26\u5408\u6d88\u8cbb\u7a05\u7684\u8a3b\u518a\u8981\u6c42\u3002<\/span><\/p>\n

\u53ea\u8981\u5c07\u516c\u53f8\u7684\u8ca1\u5831\u7d00\u9304\u6309\u7167\u6307\u793a\u8f38\u5165\uff0c\u5c31\u53ef\u4ee5\u99ac\u4e0a\u77e5\u9053\u662f\u5426\u5177\u6709 GST \u8a3b\u518a\u7fa9\u52d9\u3002<\/span><\/p>\n

\u5b98\u65b9\u7db2\u7ad9\uff1a<\/span>\u8a3b\u518a\u9580\u6abb\u8a08\u7b97\u6a5f<\/span><\/a><\/p>\n

\u00a0<\/span><\/p>\n

\u6d88\u8cbb\u7a05\u7684\u767b\u9304\u7a0b\u5e8f<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u53ea\u8981\u6e96\u5099\u597d\u6240\u9700\u6587\u4ef6\u5f8c\uff0c\u5c31\u53ef\u4ee5\u5229\u7528\u5b98\u65b9\u7db2\u7ad9\u767b\u9304\u6d88\u8cbb\u7a05\uff08<\/span>mytax.iras.gov.sg\uff09<\/span><\/a>\u3002\u8a73\u7d30\u6b65\u9a5f\u5982\u4e0b\uff1a<\/span><\/p>\n

\u6b65\u9a5f 1<\/b>\uff1a\u78ba\u8a8d\u662f\u5426\u9069\u7528\u5f37\u5236\u8a3b\u518a\u6216\u9078\u64c7\u81ea\u9858\u6027\u8a3b\u518a\u3002<\/span><\/p>\n

\u6b65\u9a5f 2<\/b>\uff1a\u53c3\u52a0<\/span>e-Learning\u7dda\u4e0a\u8ab2\u7a0b<\/span><\/a>\u4ee5\u589e\u9032\u5c0d GST \u7684\u4e86\u89e3\u3002\u5728\u8ab2\u7a0b\u7d50\u675f\u5f8c\uff0c\u5c1a\u9808\u901a\u904e\u4e00\u4efd\u7dda\u4e0a\u6e2c\u9a57\u3002<\/span><\/p>\n

\u5982\u679c\u4f01\u696d\u9078\u64c7\u81ea\u9858\u6027\u8a3b\u518a\uff0c\u8a72\u4f01\u696d\u7684\u6d88\u8cbb\u7a05\u7533\u5831\u4eba\u54e1\u548c\u4f01\u696d\u4e3b\u90fd\u5fc5\u9808\u53c3\u8207\u7dda\u4e0a\u8ab2\u7a0b\u3002<\/span><\/p>\n

\u6b65\u9a5f 3 \uff1a\u900f\u904e<\/b>mytax.iras.gov.sg<\/span><\/a>\u7684\u7cfb\u7d71\u63d0\u4ea4\u7533\u8acb\u8868\u548c\u5fc5\u8981\u6587\u4ef6\u3002<\/span><\/p>\n

\u8acb\u63d0\u65e9\u6e96\u5099\u597d\u7533\u8acb\u6240\u9700\u7684\u5fc5\u8981\u6587\u4ef6PDF\u6a94\u3002<\/span><\/p>\n

\u5982\u679c\u9078\u64c7\u81ea\u9858\u6027\u8a3b\u518a\uff0c\u9084\u8981\u5728\u53e6\u4e00\u500b\u7db2\u7ad9<\/span>\uff08<\/span>GIRO<\/span><\/a>\uff09<\/span>\u4e0a\u9762\u8a3b\u518a<\/span>\u8cc7\u6599\u4ee5\u9032\u884c\u5f8c\u7e8c\u7684\u8ab2\u7a05\u6216\u9000\u7a05\u52d5\u4f5c\u3002<\/span><\/p>\n

\u6b65\u9a5f 4<\/b>\uff1a\u901a\u5e38 10 \u500b\u5de5\u4f5c\u5929\u5167\u5c31\u6703\u8655\u7406\u597d\u516d\u6210\u7684\u7533\u8acb\u9032\u5ea6\uff0c\u5269\u4e0b\u90e8\u5206\u5247\u6703\u5728 30 \u500b\u5de5\u4f5c\u5929\u5167\u5b8c\u6210\u3002<\/span><\/p>\n

\u8acb\u52d9\u5fc5\u78ba\u4fdd\u5099\u9f4a\u6240\u6709\u5fc5\u8981\u6587\u4ef6\u624d\u905e\u4ea4\u7533\u8acb\uff0c\u56e0\u70ba\u8cc7\u6599\u7f3a\u6f0f\u6703\u5c0e\u81f4\u4e0d\u88ab\u53d7\u7406\u3002<\/span><\/p>\n

\u6b65\u9a5f 5<\/b>\uff1a\u4e00\u65e6\u88ab\u6279\u51c6\u7533\u8acb\uff0c\u5c31\u6703\u6536\u5230\u4e00\u5c01\u78ba\u8a8d\u7684\u96fb\u5b50\u90f5\u4ef6\uff0c\u5167\u5bb9\u5305\u542b GST \u8a3b\u518a\u865f\u78bc\u548c\u751f\u6548\u65e5\u671f\u3002<\/span><\/p>\n

\u751f\u6548\u65e5\u671f\u6307\u7684\u662f\u6d88\u8cbb\u7a05\u958b\u59cb\u5fb5\u6536\u7684\u65e5\u671f\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u514d\u7a05\u689d\u4ef6<\/b><\/h2>\n

\u00a0<\/span><\/p>\n

\u4e00\u822c\u4f86\u8aaa\uff0c\u5728\u65b0\u52a0\u5761\u7684\u5e74\u71df\u696d\u984d\u53ea\u8981\u8d85\u904e100\u842c\u65b0\u5e63\u5c31\u5fc5\u9808\u9032\u884c\u6d88\u8cbb\u7a05\u767b\u9304\u3002<\/span><\/p>\n

\u7136\u800c\uff0c\u5982\u679c\u6eff\u8db3\u4ee5\u4e0b\u5169\u500b\u689d\u4ef6\uff0c\u5c31\u80fd\u5920\u7533\u8acb<\/span>\u8c41\u514d\u767b\u9304<\/span>\u3002<\/b><\/p>\n

1.<\/span>\u96f6\u7a05\u7387\u8ca8\u54c1<\/b>\uff08Zero-rated supplies\uff09<\/b>\u4f54\u7e3d\u91cf\u768490%\u6216\u4ee5\u4e0a<\/b>
\n2.<\/span>\u96f6\u7a05\u7387\u92b7\u552e\u984d\u4f54\u61c9\u7a05\u92b7\u552e\u984d\u768490%\u4ee5\u4e0a\u3002<\/b><\/h5>\n

\u61c9\u7a05\u92b7\u552e\u984d\u5305\u62ec\u6a19\u6e96\u7a05\u7387<\/span>\uff08Standard-rated supplies\uff09<\/span>\u548c\u96f6\u7a05\u7387\u8ca8\u54c1\u52a0\u8d77\u4f86\u7684\u7e3d\u92b7\u552e\u984d\u3002<\/span><\/p>\n

\u4f46\u4e0b\u5217\u5c6c\u65bc\u4f8b\u5916\u60c5\u6cc1\uff1a<\/span><\/p>\n

\u30fb\u5f9e\u4f9b\u61c9\u5546\u6536\u5230\u3001\u53d7\u300c\u5ba2\u6236\u6703\u8a08\uff08Customer Accounting\uff09\u300d\u7d04\u675f\u7684\u4ea4\u6613\u5f62\u5f0f<\/span><\/p>\n

\u30fb\u9069\u7528\u53cd\u5411\u8ab2\u7a05\uff08Reverse Charge\uff09\u7684\u9032\u53e3\u670d\u52d9\u548c\u4f4e\u503c\u5546\u54c1\uff08Low-value goods\uff09<\/span><\/p>\n

\u30fb\u5df2\u7d93\u8a3b\u518a GST\uff0c\u8655\u65bc\u6de8\u53ef\u9000\u7a05\u72c0\u614b\uff08Net Refundable Position\uff09\u3002<\/span><\/p>\n

\u30fb\u5df2\u7d93\u8a3b\u518a\u4e86 GST\uff0c\u4f46\u9810\u8a08\u8cfc\u8cb7\u548c\u9032\u53e3\u7684 GST \u9000\u7a05\u984d\u5c07\u8d85\u904e\u92b7\u552e\u7a05\u984d\u3002<\/span><\/p>\n

\u53ea\u8981\u4f01\u696d\u7b26\u5408\u4e0a\u8ff0\u8cc7\u683c\u5c31\u53ef\u4ee5\u7533\u8acb\u8c41\u514d\u767b\u9304\u3002<\/span><\/p>\n

\u63a5\u4e0b\u4f86\uff0c\u5982\u679c\u6240\u63d0\u51fa\u7684\u514d\u7a05\u7533\u8acb\u7372\u5f97\u6279\u51c6\uff0c\u5c31\u4e0d\u6703\u518d\u91dd\u5c0d\u92b7\u552e\u5546\u54c1\u5fb5\u6536\u6d88\u8cbb\u7a05\uff0c\u4e5f\u4e0d\u6703\u9700\u8981\u63d0\u4ea4\u6d88\u8cbb\u7a05\u7533\u5831\u8868\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u8c41\u514d\u767b\u9304\u7533\u8acb\u548c\u6ce8\u610f\u4e8b\u9805<\/b><\/h3>\n

\u00a0<\/span><\/p>\n

\u7533\u8acb\u8c41\u514d GST \u767b\u9304\u7684\u4f01\u696d\u5fc5\u9808\u63d0\u4ea4<\/span>GST F2\uff08Application for Exemption from Registration\uff09<\/b>\u8868\u683c\u4e26\u9644\u4e0a\u6240\u9700\u6587\u4ef6\u3002<\/span><\/p>\n

\u53ea\u8981\u514d\u7a05\u984d\u5ea6\u7372\u5f97\u6279\u51c6\uff0c\u5c31\u4e0d\u9700\u8981\u518d\u7533\u5831\u6216\u8ab2\u5fb5\u6d88\u8cbb\u7a05\uff0c\u4f46\u76f8\u5c0d\u5730\u4e5f\u7121\u6cd5\u91dd\u5c0d\u92b7\u552e\u6216\u670d\u52d9\u7533\u8acb\u9000\u7a05\u3002<\/span><\/p>\n

\u53e6\u5916\uff0c\u5c31\u7b97\u53d6\u5f97\u8c41\u514d\uff0c\u4f01\u696d\u4ecd\u9700\u6301\u7e8c\u7d00\u9304\u5404\u9805\u4ea4\u6613\u5167\u5bb9<\/span>\uff0c\u78ba\u4fdd\u7dad\u6301\u8c41\u514d\u7684\u8cc7\u683c\u8981\u6c42\u3002<\/b><\/p>\n

\u5982\u679c\u767c\u751f\u4ee5\u4e0b\u4efb\u4f55\u4e00\u7a2e\u60c5\u6cc1\uff0c\u5c31\u6703\u55aa\u5931\u514d\u7a05\u8cc7\u683c\uff0c\u4e26\u9700\u8981<\/span><\/strong><\/span>\u5728 30 \u5929\u5167\u901a\u77e5\u7a05\u52d9\u6a5f\u95dc\u3001\u767b\u9304\u6d88\u8cbb\u7a05\uff1a<\/span><\/strong><\/p>\n

\u30fb<\/span>\u5b63\u5ea6\u6aa2\u67e5\u6642\uff0c\u767c\u73fe\u96f6\u7a05\u7387\u92b7\u552e\u6bd4\u4f8b\u4f4e\u65bc90%\u6642<\/b><\/p>\n

\u30fb\u904e\u53bb<\/span>12 \u500b\u6708\u5167\u5df2\u8a3b\u518a GST\uff0c\u4e14\u8655\u65bc\u6de8 GST \u61c9\u4ed8\u72c0\u614b\uff08Net GST Payable Position\uff09\uff0c\u800c\u975e\u6de8 GST \u9000\u7a05\u72c0\u614b\u3002<\/b><\/p>\n

\u30fb\u4e0d\u518d\u9032\u884c\u96f6\u7a05\u7387\u92b7\u552e\uff0c\u800c\u6539\u63a1\u6a19\u6e96\u7a05\u7387\u3001\u514d\u7a05\u6216\u975e\u9069\u7528\u514d\u7a05\u8cc7\u683c\u65b9\u5f0f\u92b7\u552e<\/b><\/p>\n

\u5982\u679c\u4f01\u696d\u6c92\u6709\u5728\u8a72\u91cd\u65b0\u767b\u9304\u7684\u6642\u5019\u9032\u884c\u4fee\u6b63\uff0c\u5c31\u53ef\u80fd\u6703\u9762\u5c0d\u76f8\u95dc<\/span>\u7f70\u5247<\/span>\u3002<\/b><\/p>\n

\u56e0\u6b64\uff0c\u4f01\u696d\u65b9\u5fc5\u9808\u6301\u7e8c\u8ffd\u8e64\u4ea4\u6613\u72c0\u6cc1\uff0c\u4e26\u5728\u6709\u9700\u8981\u7684\u6642\u5019\uff0c\u53ca\u6642\u5411\u7a05\u52d9\u6a5f\u95dc\u5831\u544a\u4efb\u4f55\u8b8a\u66f4\u4e8b\u9805\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u8ab2\u5fb5\u4ea4\u6613\u985e\u578b<\/b><\/h2>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n
\u00a0<\/span><\/td>\n\u61c9\u7a05\/<\/span><\/p>\n

\u6a19\u6e96\u7a05\u7387\uff089% GST\uff09<\/span><\/td>\n

\u61c9\u7a05\/<\/span><\/p>\n

\u96f6\u7a05\u7387\uff080% GST\uff09<\/span><\/td>\n

\u514d\u7a05\/<\/span><\/p>\n

\u514d\u7a05\uff08\u4e0d\u9069\u7528\u6d88\u8cbb\u7a05\uff09<\/span><\/td>\n

\u514d\u7a05\/<\/span><\/p>\n

\u4e0d\u9069\u7528\uff080% \u6d88\u8cbb\u7a05\uff09<\/span><\/td>\n<\/tr>\n

\u5546\u54c1<\/span><\/td>\n\u30fb\u9069\u7528\u65bc\u5927\u591a\u6578\u570b\u5167\u92b7\u552e\u7522\u54c1\u3002<\/span><\/p>\n

\u4f8b\uff09\u5728\u65b0\u52a0\u5761\u7684\u96f6\u552e\u5e97\u92b7\u552e\u96fb\u8996\u6a5f<\/span><\/td>\n

\u30fb\u51fa\u53e3\u7522\u54c1<\/span><\/p>\n

\u4f8b\uff09\u5c07\u7b46\u8a18\u578b\u96fb\u8166\u8ce3\u7d66\u570b\u5916\u5ba2\u6236\uff0c\u4e26\u904b\u9001\u5230\u570b\u5916\u5730\u5740<\/span><\/td>\n

\u30fb\u7a7a\u5c4b\u7684\u92b7\u552e\u53ca\u79df\u8cc3<\/span><\/p>\n

\u30fb\u9032\u53e3\u6295\u8cc7\u578b\u7684\u8cb4\u91cd\u91d1\u5c6c\u4e26\u5728\u570b\u5167\u8ca9\u552e<\/span><\/td>\n

\u30fb\u4e0d\u7d93\u7531\u65b0\u52a0\u5761\uff0c\u5f9e\u4ed6\u570b\u76f4\u63a5\u914d\u9001\u8ca8\u54c1\u81f3\u53e6\u4e00\u500b\u570b\u5bb6<\/span><\/p>\n

\u30fb\u500b\u4eba\u92b7\u552e\u4ea4\u6613<\/span><\/td>\n<\/tr>\n

\u670d\u52d9<\/span><\/td>\n\u30fb\u7d55\u5927\u90e8\u5206\u65b0\u52a0\u5761\u570b\u5167\u7684\u670d\u52d9\u9805\u76ee\u7686\u5c6c\u6b64\u985e\u3002<\/span><\/p>\n

\u4f8b\uff09\u65b0\u52a0\u5761\u67d0\u6c34\u7642\u4e2d\u5fc3\u6240\u63d0\u4f9b\u7684\u6309\u6469<\/span><\/td>\n

\u30fb\u8de8\u570b\u6027\u670d\u52d9<\/span><\/p>\n

\u4f8b\uff09\u5f9e\u65b0\u52a0\u5761\u98db\u6cf0\u570b\u7684\u6a5f\u7968<\/span><\/td>\n

\u30fb\u91d1\u878d\u670d\u52d9<\/span><\/p>\n

\u4f8b\uff09\u50b5\u5238\u767c\u884c<\/span><\/p>\n

\u30fb\u865b\u64ec\u8ca8\u5e63\u4ea4\u6613<\/span><\/p>\n

\u4f8b\uff09\u5c07\u6bd4\u7279\u5e63\u514c\u63db\u70ba\u6cd5\u5b9a\u8ca8\u5e63<\/span><\/td>\n

\u30fb\u500b\u4eba\u4ea4\u6613<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u53c3\u8003\uff1a\u65b0\u52a0\u5761\u7a05\u52d9\u5c40\uff08IRAS\uff09\u300c<\/span>Goods and Services Tax (GST): What it is and how it works<\/span><\/a>\u300d<\/span><\/p>\n

\u53ea\u8981\u662f\u5728\u65b0\u52a0\u5761\u5883\u5167\u63d0\u4f9b\u7684\u5546\u54c1\u548c\u670d\u52d9\u5c31\u5c6c\u65bc\u61c9\u7a05\u4ea4\u6613\u7684\u7bc4\u7587<\/b>\uff0c\u800c<\/span>\u4f01\u696d\u5247\u900f\u904e\u958b\u7acb\u767c\u7968\u7684\u65b9\u5f0f\u4f86\u6536\u53d6\u6d88\u8cbb\u7a05<\/b><\/span>\u3002<\/span><\/p>\n

\u6d88\u8cbb\u7a05\u4e5f\u9069\u7528\u65bc\u9032\u53e3\u5546\u54c1\uff0c\u53cd\u6620\u5728\u570b\u5167\u6d88\u8cbb\u4e0a\u5c6c\u65bc\u76f8\u7576\u516c\u5e73\u7684\u6a5f\u5236\u3002<\/span><\/p>\n

\u6700\u91cd\u8981\u7684\u90e8\u5206\u5c31\u662f\u4e86\u89e3\u54ea\u4e9b\u4ea4\u6613\u5c6c\u65bc\u61c9\u7a05\u4ea4\u6613\u3002<\/span><\/p>\n

\u4f01\u696d\u65b9\u5fc5\u9808\u6b63\u78ba\u5224\u65b7\uff0c\u4e26\u4ee5\u6b64\u505a\u70ba\u662f\u5426\u958b\u7acb\u767c\u7968\u7684\u4f9d\u64da\u3002<\/span><\/p>\n

\u6bcf\u5b63\u90fd\u5fc5\u9808\u5411\u7a05\u52d9\u6a5f\u95dc\u63d0\u4ea4\u6d88\u8cbb\u7a05\u7684\u7533\u5831\u8868\uff0c\u4e26\u4e14\u5728\u8868\u55ae\u7576\u4e2d\u5448\u5831\u7cbe\u78ba\u7684\u61c9\u7a05\u984d\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u63d0\u4ea4\u6d88\u8cbb\u7a05\u7533\u5831\u8868\u6642\u7684\u6ce8\u610f\u4e8b\u9805<\/b><\/h2>\n

\u00a0<\/span><\/p>\n

\u63d0\u4ea4\u7533\u5831\u8868\u6642\uff0c\u6709\u5e7e\u9ede\u9700\u8981\u6ce8\u610f\u7684\u90e8\u5206\u3002<\/span><\/p>\n

\u9996\u5148\uff0c\u8acb\u52d9\u5fc5\u6aa2\u67e5<\/span>\u6240\u6709\u767c\u7968\u662f\u5426\u90fd\u7b26\u5408\u6b63\u78ba\u7684\u7a05\u52d9\u767c\u7968\uff08Tax Invoice\uff09\u683c\u5f0f\u8981\u6c42\u3002<\/b><\/p>\n

\u5176\u6b21\u5247\u662f<\/span>\u767c\u7968\u662f\u5426\u90fd\u662f\u4ee5\u6b63\u78ba\u7684\u71df\u696d\u4eba\u540d\u7fa9\u958b\u7acb\u3002<\/b><\/p>\n

\u5982\u679c\u4ea4\u6613\u4e2d\u5305\u542b\u4efb\u4f55\u514d\u7a05\u984d\u5ea6\uff0c\u8acb\u4ed4\u7d30\u6aa2\u67e5<\/span>\u9019\u662f\u5426\u6703\u6e1b\u5c11\u4f60\u7684\u9032\u9805\u7a05\u62b5\u514d\u3002<\/b><\/p>\n

\u53e6\u5916\u9084\u9700\u8981\u6aa2\u67e5<\/span>\u7533\u5831\u6642\u9593\u662f\u5426\u6709\u7b26\u5408\u6b63\u78ba\u7684\u8acb\u6b3e\u65e5\u548c\u4ed8\u6b3e\u65e5\u3002<\/b><\/p>\n

\u6d88\u8cbb\u7a05\u7684\u7533\u5831\u8868\u9808\u6bcf\u5b63\u63d0\u4ea4\uff0c\u622a\u6b62\u671f\u9650\u8a02\u65bc\u6bcf\u4e00\u5b63\u7d50\u675f\u5f8c\u7684\u9694\u6708\u5e95\u3002<\/span><\/p>\n

\u56e0\u6b64\uff0c\u6bcf\u5bb6\u516c\u53f8\u90fd\u5fc5\u9808\u5229\u7528\u9019\u4e09\u500b\u6708\u7684\u6642\u9593\u6574\u7406\u597d\u5e33\u52d9\uff0c\u6838\u5c0d\u767c\u7968\u7684\u6b63\u78ba\u91d1\u984d\u3002<\/span><\/p>\n

\u5982\u679c\u4f60\u60f3\u8981\u52a0\u5feb\u9000\u7a05\u6d41\u7a0b\uff0c\u4e5f\u53ef\u4ee5\u8003\u616e\u6539\u70ba\u6309\u6708\u7533\u5831\u3002<\/span><\/p>\n

\u53e6\u5916\uff0c\u4f01\u696d\u65b9\u53ef\u80fd\u7d93\u5e38\u6703\u6536\u5230\u4f86\u81ea\u7a05\u52d9\u6a5f\u95dc\u5c0d\u7533\u5831\u8868\u6240\u9032\u884c\u7684\u518d\u78ba\u8a8d\u3002<\/span><\/p>\n

\u6700\u5e38\u9047\u5230\u7684\u5c31\u662f\u5c0d\u9032\u9805\u7a05\u62b5\u514d\u548c\u514d\u7a05\u4ea4\u6613\u7bc4\u570d\u9032\u884c\u67e5\u8b49\u3002<\/span><\/p>\n

\u8acb\u7279\u5225\u6ce8\u610f\uff0c\u6d6e\u5831\u9032\u9805\u7a05\u62b5\u514d\u984d\u5ea6\u6216\u662f\u5c07\u61c9\u7a05\u9805\u76ee\u4ee5\u514d\u7a05\u65b9\u5f0f\u7533\u5831\u90fd\u53ef\u80fd\u6703\u88ab\u8655\u4ee5\u7f70\u5247\u3002<\/span><\/p>\n

\u56e0\u6b64\uff0c\u5efa\u8b70\u5b9a\u671f\u81ea\u6211\u6aa2\u8996\u7533\u5831\u8868\u7684\u6b63\u78ba\u6027\uff0c\u4e26\u4e14\u5c0b\u6c42\u5c08\u696d\u7a05\u52d9\u4eba\u58eb\u7684\u5354\u52a9\uff0c\u4ee5\u907f\u514d\u51fa\u932f\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u7e3d\u7d50<\/b><\/h2>\n

\u00a0<\/span><\/p>\n

\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u5236\u5ea6\u8981\u6c42\u7279\u5b9a\u4f01\u696d\u5fc5\u9808\u9032\u884c\u8a3b\u518a\uff0c\u4e26\u5c0d\u5176\u92b7\u552e\u7684\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u5fb5\u6536 9% \u7a05\u91d1\u3002<\/span><\/p>\n

\u53ea\u6709\u5e74\u71df\u696d\u984d\u8d85\u904e 100 \u842c\u65b0\u5e63\u7684\u4f01\u696d\u624d\u9700\u8981\u8a3b\u518a\uff0c\u8a3b\u518a\u4e4b\u5f8c\u5c31\u5f97\u4ee5\u9032\u884c\u61c9\u7a05\u4ea4\u6613\u548c\u53d6\u5f97\u9000\u7a05\u8cc7\u683c\u3002<\/span><\/p>\n

\u4e0d\u904e\uff0c\u6eff\u8db3\u7279\u5b9a\u689d\u4ef6\u7684\u4f01\u696d\u53ef\u4ee5\u514d\u65bc\u8a3b\u518a\uff0c\u4e5f\u4ee3\u8868\u7121\u9808\u63d0\u4ea4\u6d88\u8cbb\u7a05\u7533\u5831\u8868\u3002<\/span><\/p>\n

\u53e6\u5916\uff0cGST \u9069\u7528\u65bc\u570b\u5167\u4ea4\u6613\u548c\u51fa\u53e3\u8cbf\u6613\uff0c\u4e0d\u540c\u985e\u578b\u7684\u4ea4\u6613\u90fd\u6709\u76f8\u5c0d\u61c9\u7684\u7a05\u7387\u3002<\/span><\/p>\n

\u5c0d\u65bc\u5728\u65b0\u52a0\u5761\u958b\u696d\u7684\u516c\u53f8\u4f86\u8aaa\uff0c\u4ed4\u7d30\u4e86\u89e3\u6d88\u8cbb\u7a05\u5236\u5ea6\u3001\u8a3b\u518a\u898f\u7bc4\u548c\u61c9\u7a05\u4ea4\u6613\u7bc4\u7587\u90fd\u662f\u76f8\u7576\u57fa\u672c\u7684\u52d5\u4f5c\u3002<\/span><\/p>\n

\u6700\u5f8c\u8981\u8aaa\u660e\u7684\u662f\u672c\u7bc7\u6587\u7ae0\u4e2d\u6240\u63d0\u5230\u7684\u8cc7\u8a0a\u90fd\u662f\u4f86\u81ea\u65bc<\/span>\u65b0\u52a0\u5761\u7a05\u52d9\u5c40 (IRAS) \u5b98\u7db2\u3002<\/b><\/p>\n

\u56e0\u6b64\uff0c\u5efa\u8b70\u6709\u8208\u8da3\u7684\u4eba\u81ea\u884c\u53c3\u95b1\u65b0\u52a0\u5761\u7a05\u52d9\u5c40\u5b98\u65b9\u7db2\u7ad9\uff0c\u4ee5\u4e86\u89e3\u6700\u65b0\u8cc7\u8a0a\u548c\u8a73\u7d30\u7a05\u5236\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u65b0\u52a0\u5761\u5546\u54c1\u670d\u52d9\u7a05\uff08Goods and Services Tax, GST\uff09\u662f\u5728\u8ca9\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\u6642\u6240\u52a0\u5fb5\u7684\u7a05\uff0c\u53c8\u7a31\u70ba\u300c\u6d88\u8cbb\u7a05\u300d\u3002 \u5b83\u985e\u4f3c\u8207\u53f0\u7063\u7684\u71df\u696d\u7a05\uff0c\u4f46\u5176\u7a05\u7387\u548c\u767b\u9304\u5236\u5ea6\u53c8\u548c\u6211\u5011\u4e0d\u592a\u4e00\u6a23\u3002 GST \u50c5\u9069\u7528\u65bc\u71df\u696d\u984d\u9054\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u7684\u4f01\u696d\uff0c\u4e26\u4e14\u53ef\u80fd\u9700\u8981\u4e8b\u5148\u9032\u884c\u8a3b\u518a\u3002 \u672c\u7bc7\u6587\u7ae0\u6703\u8a73\u7d30\u8b1b\u89e3\u65b0\u52a0\u5761\u6d88\u8cbb\u7a05\u7684\u57fa\u672c\u7d50\u69cb\uff0c\u4e26\u8aaa\u660e\u54ea\u4e9b\u4ea4\u6613\u9700\u8981\u7d0d\u7a05\u4ee5\u53ca\u8a3b\u518a\u8c41\u514d\u7684\u689d\u4ef6\u3002 \u9019\u4e9b\u5167\u5bb9\u90fd\u662f\u53c3\u8003\u65b0\u52a0\u5761\u7a05\u52d9\u5c40 (IRAS) \u7684\u5b98\u65b9\u7db2\u7ad9\u800c\u4f86\uff0c\u5982\u679c\u4f60\u60f3\u4e86\u89e3\u76ee\u524d\u7684\u6700\u65b0\u7a05\u7387\u6216\u662f\u6cd5\u5f8b\u8b8a\u66f4\u689d\u6587\uff0c\u8acb\u9032\u4e00\u6b65\u53c3\u7167\u5b98\u7db2\u4e0a\u7684\u8cc7\u8a0a\u3002   \u65b0\u52a0\u5761\u6d88\u8cbb\u7a05 (GST) \u6982\u7565\u4ecb\u7d39 \u00a0 \u65b0\u52a0\u5761\u6d88\u8cbb\u7a05\u662f\u96a8\u5546\u54c1\u548c\u670d\u52d9\u4ea4\u6613\u6240\u5fb5\u6536\u7684\u7a05\u91d1\uff0c\u76ee\u524d\u7a05\u7387\u70ba9%\u3002 \u5b83\u7684\u6db5\u84cb\u7bc4\u570d\u5f88\u5ee3\uff0c\u5e7e\u4e4e\u9069\u7528\u65bc\u65b0\u52a0\u5761\u5883\u5167\u6240\u6709\u7684\u5546\u54c1\u548c\u670d\u52d9\u9805\u76ee\u3002 \u9032\u53e3\u8ca8\u7269\u5728\u904e\u6d77\u95dc\u6642\u4e5f\u6703\u88ab\u5fb5\u6536\u6d88\u8cbb\u7a05\uff0c\u985e\u4f3c\u65bc\u5176\u4ed6\u570b\u5bb6\u6240\u7a31\u7684\u300c\u589e\u503c\u7a05\uff08VAT\uff09\u300d \u3002 \u00a0 \u6d88\u8cbb\u7a05\u7684\u7a05\u7387\u6f14\u8b8a \u00a0 \u9069\u7528\u6642\u671f \u7a05\u7387 1994\u5e744\u67081\u65e5 – 2002\u5e7412\u670831\u65e5 3% 2003\u5e741\u67081\u65e5 – 2003\u5e7412\u670831\u65e5 4% 2004\u5e741\u67081\u65e5-2007\u5e746\u670830\u65e5 5% 2007\u5e747\u67081\u65e5-2022\u5e7412\u670831\u65e5 7% 2023\u5e741\u67081\u65e5 – 2023\u5e7412\u670831\u65e5 8% \u81ea 2024 \u5e74 1 \u6708 1 \u65e5\u8d77 9% \u53c3\u8003\uff1a\u65b0\u52a0\u5761\u7a05\u52d9\u5c40 (IRAS)\u300cPrevailing GST rate\u300d \u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u81ea 2024 \u5e74 1 \u6708 1 \u65e5\u8d77\u8abf\u6574\u70ba 9%\u3002 \u6709\u5728GST\u7cfb\u7d71\u88e1\u8a3b\u518a\u7684\u4f01\u696d\u5fc5\u9808\u6b63\u78ba\u7533\u5831\u65b0\u52a0\u5761\u5883\u5167\u7684\u5546\u54c1\u92b7\u552e\u548c\u670d\u52d9\u63d0\u4f9b\u72c0\u6cc1\u3002 \u4e0d\u904e\uff0c\u5982\u679c\u4ea4\u6613\u7b26\u5408\u96f6\u7a05\u7387\u6216\u514d\u7a05\u689d\u4ef6\uff0c\u5c31\u4e0d\u9700\u8981\u88ab\u8ab2\u7a05\u3002 \u00a0 \u65b0\u52a0\u5761\u70ba\u4f55\u63a8\u51fa\u6d88\u8cbb\u7a05 \u00a0 \u65b0\u52a0\u5761\u6700\u65e9\u662f\u5f9e1994\u5e744\u67081\u65e5\u958b\u59cb\u5be6\u65bd\u6d88\u8cbb\u7a05\u3002 \u5b83\u7684\u76ee\u7684\u662f\u5c07\u570b\u5bb6\u7684\u7a05\u6536\u5f9e\u76f4\u63a5\u7a05\uff08\u5c0d\u4f01\u696d\u548c\u500b\u4eba\u6240\u5f97\u8ab2\u7a05\uff09\u8f49\u5411\u9593\u63a5\u7a05\uff08\u5c0d\u6d88\u8cbb\u884c\u70ba\u8ab2\u7a05\uff09\u3002 \u9019\u7a2e\u505a\u6cd5\u4e00\u65b9\u9762\u78ba\u4fdd\u570b\u5bb6\u6709\u7a69\u5b9a\u7684\u7a05\u6536\u6536\u5165\uff0c\u540c\u6642\u9084\u80fd\u6e1b\u8f15\u4f01\u696d\u548c\u500b\u4eba\u7684\u8ca0\u64d4\u3002 \u6d88\u8cbb\u7a05\u5236\u5ea6\u7684\u5be6\u65bd\u4e5f\u4f7f\u5f97\u65b0\u52a0\u5761\u7684\u6240\u5f97\u7a05\u53ef\u4ee5\u7dad\u6301\u5728\u8f03\u4f4e\u7684\u7a05\u7387\u3002 \u53e6\u5916\uff0c\u7531\u65bc\u6d88\u8cbb\u7a05\u662f\u91dd\u5c0d\u6d88\u8cbb\u884c\u70ba\u800c\u975e\u6536\u5165\u6240\u8ab2\u5fb5\u7684\u7a05\uff0c\u56e0\u6b64\u4e5f\u80fd\u8b8a\u76f8\u9f13\u52f5\u5132\u84c4\u548c\u6295\u8cc7\u3002 \u00a0 \u65b0\u52a0\u5761\u6d88\u8cbb\u7a05\u7684\u767b\u9304\u7cfb\u7d71\u6982\u8ff0 \u00a0 \u4f9d\u7167\u65b0\u52a0\u5761\u7684\u6d88\u8cbb\u7a05\u8a2d\u8a08\u5236\u5ea6\uff0c\u4f01\u696d\u7684\u71df\u696d\u984d\u53ea\u8981\u8d85\u904e\u6240\u898f\u5b9a\u9580\u6abb\u5c31\u5fc5\u9808\u9032\u884c\u8a3b\u518a\uff0c \u800c\u9580\u6abb\u6578\u5b57\u5247\u662f100\u842c\u65b0\u5e63\u7684\u5e74\u71df\u696d\u984d\u3002 \u4e0d\u904e\uff0c\u53ea\u8981\u8a3b\u518a\u5c31\u53ef\u4ee5\u4eab\u6709\u6d88\u8cbb\u7a05\u7684\u9000\u7a05\u512a\u60e0\u3002 \u00a0 \u6d88\u8cbb\u7a05 (GST) \u8a3b\u518a\u898f\u5b9a \u00a0 \u53ea\u8981\u4f01\u696d\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u689d\u4ef6\uff0c\u5247\u5fc5\u9808\u8a3b\u518a\u6d88\u8cbb\u7a05\uff1a \u904e\u53bb 12 \u500b\u6708\u5167\u7684\u71df\u696d\u984d\u8d85\u904e 100 \u842c\u65b0\u5e63\uff1a\u53ea\u8981\u67d0\u6703\u8a08\u5e74\u5ea6\u5167\u7684\u71df\u696d\u984d\u6709\u8d85\u904e 100 \u842c\u65b0\u5e63\uff0c\u5247\u5fc5\u9808\u5728\u7fcc\u5e74 1 \u6708 30 \u65e5\u4e4b\u524d\u8a3b\u518a GST\u3002 \u8a3b\u518a\u5c07\u65bc3\u67081\u65e5\u8d77\u751f\u6548\u3002 \u672a\u4f86\u7684\u9810\u4f30\u71df\u696d\u984d\u8d85\u904e 100 \u842c\u65b0\u5e63\uff1a\u5982\u679c\u9810\u671f\u672a\u4f86 12 \u500b\u6708\u7684\u71df\u696d\u984d\u6703\u8d85\u904e 100 \u842c\u65b0\u5e63\uff0c\u5247\u5fc5\u9808\u8a3b\u518a GST\u3002 \u00a0 \u81ea\u9858\u6027\u8a3b\u518a \u00a0 \u71df\u696d\u984d\u672a\u9054\u9580\u6abb\u7684\u4f01\u696d\u4e5f\u53ef\u4ee5\u9078\u64c7\u81ea\u9858\u6027\u8a3b\u518a GST … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":8,"featured_media":20955,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[123,43],"tags":[],"class_list":["post-20601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-overseas-info","category-study-abroad"],"aioseo_notices":[],"views":1583,"_links":{"self":[{"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/posts\/20601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/comments?post=20601"}],"version-history":[{"count":2,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/posts\/20601\/revisions"}],"predecessor-version":[{"id":20956,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/posts\/20601\/revisions\/20956"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/media\/20955"}],"wp:attachment":[{"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/media?parent=20601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/categories?post=20601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nativecamp.net\/zh-tw\/blog\/wp-json\/wp\/v2\/tags?post=20601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}