{"id":21619,"date":"2025-12-06T09:00:48","date_gmt":"2025-12-06T01:00:48","guid":{"rendered":"https:\/\/nativecamp.net\/zh-tw\/blog\/?p=21619"},"modified":"2025-12-05T09:02:04","modified_gmt":"2025-12-05T01:02:04","slug":"%e5%8a%a0%e6%8b%bf%e5%a4%a7%e3%80%8chst%e3%80%8d%e7%a8%85%e9%87%91%e5%88%b6%e5%ba%a6%e5%be%b9%e5%ba%95%e8%a7%a3%e8%aa%aa%ef%bc%81%e5%be%9e%e3%80%8c%e5%9f%ba%e6%9c%ac%e7%b5%84%e6%88%90%e3%80%8d","status":"publish","type":"post","link":"https:\/\/nativecamp.net\/zh-tw\/blog\/21619\/","title":{"rendered":"\u52a0\u62ff\u5927\u300cHST\u300d\u7a05\u91d1\u5236\u5ea6\u5fb9\u5e95\u89e3\u8aaa\uff01\u5f9e\u300c\u57fa\u672c\u7d44\u6210\u300d\u5230\u300c\u9000\u7a05\u65b9\u6cd5\u300d\u4e00\u4f75\u8aaa\u660e\uff01"},"content":{"rendered":"

\u52a0\u62ff\u5927\u7684\u7a05\u5236\u5728\u591a\u65b9\u9762\u8207\u53f0\u7063\u4e0d\u540c\uff0c\u7279\u5225\u5c24\u662f\u6d88\u8cbb\u7a05\uff0c\u56e0\u5404\u7701\u7a05\u7387\u4e0d\u540c\uff0c\u6240\u4ee5\u5236\u5ea6\u4e5f\u975e\u5e38\u8907\u96dc\u3002<\/span><\/p>\n

\u9019\u6b21\u6587\u7ae0\uff0c\u6211\u5011\u5c07\u91dd\u5c0d\u52a0\u62ff\u5927\u7684\u6d88\u8cbb\u7a05\u4e4b\u4e00<\/span>\u300cHST\uff08\u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05 Harmonized Sales Tax\uff09\u300d<\/b><\/span>\uff0c\u89e3\u8aaa\u5b83\u7684\u57fa\u672c\u7d44\u6210\u3001\u7a05\u7387\u3001\u4ee5\u53ca\u9000\u7a05\u65b9\u6cd5\u3002\u8acb\u5927\u5bb6\u52d9\u5fc5\u95b1\u8b80\u6b64\u6587\u7ae0\uff0c\u4f86\u597d\u597d\u638c\u63e1\u52a0\u62ff\u5927 HST \u7684\u57fa\u790e\u77e5\u8b58\u5594\uff01<\/span><\/p>\n

\u6211\u5011\u6562\u8aaa\uff0c\u5728\u524d\u5f80\u52a0\u62ff\u5927\u7559\u5b78\u3001\u6216\u6253\u5de5\u5ea6\u5047\u4e4b\u524d\uff0c\u5018\u82e5\u80fd\u5145\u5206\u7406\u89e3\u8207\u65e5\u5e38\u5bc6\u5207\u76f8\u95dc\u7684\u300c\u52a0\u62ff\u5927\u6d88\u8cbb\u7a05\u300d\u7d55\u5c0d\u4e0d\u6703\u8b93\u60a8\u5403\u8667\u5594\uff01<\/span><\/p>\n

 <\/p>\n

HST \u662f\u4ec0\u9ebc\uff1f\u52a0\u62ff\u5927\u7684\u7a05\u5236\u7d44\u6210<\/b><\/h2>\n

\u52a0\u62ff\u5927\u7684\u7a05\u5236\u7d44\u6210<\/b><\/h3>\n

 <\/p>\n

\u8207\u751f\u6d3b\u606f\u606f\u76f8\u95dc\u7684<\/span>\u300c\u6d88\u8cbb\u7a05\u300d<\/b><\/span>\uff0c\u5728\u52a0\u62ff\u5927\u662f\u7531\u300c\u806f\u90a6\u653f\u5e9c\u300d\u8207\u300c\u7701\u653f\u5e9c\u300d\u5171\u540c\u8ab2\u5fb5\u7684\u7cfb\u7d71\u3002\u5176\u4e2d\u5404\u7701\u7684\u7a05\u7387\u8207\u5236\u5ea6\u4e0d\u540c\uff0c\u4fbf\u662f\u52a0\u62ff\u5927\u7a05\u5236\u7684\u6700\u5927\u7279\u5fb5\u3002<\/span><\/p>\n

\u52a0\u62ff\u5927\u5171\u6709 GST\u3001PST\u3001HST \u4e09\u7a2e\u7a05\u91d1\u985e\u578b\u3002<\/span><\/p>\n

 <\/p>\n

GST\uff08Goods and Services Tax\uff09= \u806f\u90a6\u7a05<\/b>
\n<\/b><\/span>\u30fb\u9069\u7528\u65bc\u52a0\u62ff\u5927\u5168\u5883\uff08\u76ee\u524d\u7a05\u7387\u70ba 5%\uff09<\/span><\/p>\n

\u30fb\u5c0d\u670d\u52d9\u3001\u5546\u54c1\u92b7\u552e\u5fb5\u6536\u7684\u7a05<\/span><\/p>\n

\u30fb\u90e8\u5206\u751f\u6d3b\u5fc5\u9700\u54c1\uff08\u98df\u54c1\u3001\u91ab\u7642\u7528\u54c1\u2026\u7b49\uff09\u70ba\u514d\u7a05\u3001\u6216\u7a05\u7387 0%<\/span><\/p>\n

 <\/p>\n

PST\uff08Provincial Sales Tax\uff09= \u7701\u7a05<\/b><\/span><\/p>\n

\u30fb\u7a05\u7387\u8207\u9069\u7528\u7bc4\u570d\u4f9d\u7701\u4efd\u800c\u4e0d\u540c<\/span><\/p>\n

\u30fb\u91dd\u5c0d\u70ba\u6d88\u8cbb\u3001\u6216\u4f7f\u7528\u76ee\u7684\u800c\u8cfc\u8cb7\u7684\u6709\u5f62\u52d5\u7522\u2026\u7b49\u3001\u7531\u7701\u653f\u5e9c\u8ab2\u5fb5<\/span><\/p>\n

 <\/p>\n

HST\uff08Harmonized Sales Tax\uff09= \u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05<\/b><\/span><\/p>\n

\u30fb\u5c07\u806f\u90a6\u7a05\uff08GST\uff09\u8207\u7701\u7a05\uff08PST\uff09\u5408\u4f75<\/span><\/p>\n

\uff08\u8a3b\uff1a\u300cHST\u300d\u5728\u4e2d\u6587\u6709<\/span>\u300c\u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05\u300d\u3001\u300c\u7d71\u4e00\u92b7\u552e\u7a05\u300d\u3001\u300c\u5408\u4f75\u92b7\u552e\u7a05\u300d<\/b><\/span>\u2026\u7b49\u4e0d\u540c\u7a31\u547c\uff09<\/span><\/p>\n

\u5176\u4e2d\u4e26\u975e\u6240\u6709\u52a0\u62ff\u5927\u7701\u4efd\u90fd\u5be6\u65bd HST \uff0c\u5728\u672a\u5c0e\u5165 HST \u7684\u7701\u4efd\uff0c\u4fbf\u6703\u5206\u5225\u5fb5\u6536 GST\uff08\u806f\u90a6\u7a05\uff09 \u8207 PST\uff08\u7701\u7a05\uff09\u3002<\/span><\/p>\n

 <\/p>\n

HST \u7684\u512a\u9ede<\/b><\/h3>\n

 <\/p>\n

\u90a3\u9ebc\uff0c\u70ba\u4ec0\u9ebc\u6703\u7522\u751f\u540d\u70ba HST\uff08\u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05\uff09\u7684\u7a05\u91d1\u7a2e\u985e\u5462\uff1f<\/span>
\n<\/span>\u7531\u65bc\u5c0e\u5165 HST \u4e4b\u5f8c\uff0c\u4f01\u696d\u5c07\u7121\u9700\u5206\u5225\u7ba1\u7406\u3001\u4e26\u7533\u5831 GST \u8207 PST\uff0c\u56e0\u6b64\u53ef\u6e1b\u5c11\u884c\u653f\u4f5c\u696d\u4e0a\u7684\u8ca0\u64d4\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u4e00\u4f46\u7c21\u5316\u7a05\u52d9\u624b\u7e8c\uff0c\u4fbf\u80fd\u964d\u4f4e\u4f01\u696d\u6210\u672c\uff0c\u4e14\u6709\u52a9\u65bc\u4fc3\u9032\u7d93\u6fdf\u6d3b\u52d5\u3002<\/span><\/p>\n

\u6b64\u5916\u5c0d\u6d88\u8cbb\u8005\u800c\u8a00\uff0c\u5927\u5bb6<\/span>\u53ea\u9700\u8981\u638c\u63e1\u300c\u4e00\u7a2e\u7a05\u7387\u300d\u5c31\u662f\u5b83\u6700\u5927\u7684\u512a\u9ede<\/b>\u3002\u597d\u6bd4\u8cfc\u7269\u6642\uff0c\u80fd\u77ed\u6642\u9593\u3001\u66f4\u7c21\u55ae\u7684\u8a08\u7b97\u51fa\u7a05\u91d1\u3002<\/span><\/p>\n

 <\/p>\n

\u52a0\u62ff\u5927 HST \u7a05\u7387\u8207\u5236\u5ea6<\/b><\/h2>\n

 <\/p>\n

HST \u7684\u7a05\u7387\u8207\u5236\u5ea6\u4f9d\u300c\u7701\u4efd\u300d\u800c\u6709\u6240\u4e0d\u540c\u3002<\/span><\/p>\n

 <\/p>\n

\u5c0e\u5165 HST \u7684\u7701\u4efd<\/b><\/h3>\n

 <\/p>\n

\u4ee5\u4e0b\u662f\u52a0\u62ff\u5927\u5be6\u65bd HST \u7684\u7701\u4efd\u8207\u7a05\u7387\uff1a<\/span><\/p>\n

\u30fb\u5b89\u5927\u7565\u7701 Ontario\uff1a13%<\/span><\/p>\n

\u30fb\u65b0\u65af\u79d1\u820d\u7701 Nova Scotia\uff1a15%<\/span><\/p>\n

\u30fb\u65b0\u5e03\u85cd\u8332\u7dad\u7701 New Brunswick\uff1a15%<\/span><\/p>\n

\u30fb\u7d10\u82ac\u862d\u8207\u62c9\u5e03\u62c9\u591a\u7701 Newfoundland and Labrador\uff1a15%<\/span><\/p>\n

\u30fb\u611b\u5fb7\u83ef\u738b\u5b50\u5cf6\u7701 Prince Edward Island\uff1a15%<\/span><\/p>\n

\u9664\u4e86\u4e0a\u8ff0\u7701\u4efd\uff0c\u5176\u9918\u5730\u5340\u6703\u5206\u5225\u8ab2\u5fb5 GST\uff08\u806f\u90a6\u7a05\uff09\u8207 PST\uff08\u7701\u7a05\uff09\u3002<\/span><\/p>\n

\u4e5f\u5c31\u662f\u8aaa\uff0c\u8acb\u5927\u5bb6\u5728\u300c\u8de8\u7701\u65c5\u884c\u300d\u6642\uff0c\u8acb\u52d9\u5fc5\u63d0\u524d\u78ba\u8a8d\u300c\u8a72\u7701\u662f\u5426\u9069\u7528 HST\u300d\u3001\u300c\u7a05\u7387\u591a\u5c11\u300d\u624d\u80fd\u907f\u514d\u8cfc\u7269\u6642\u624b\u5fd9\u8173\u4e82\u5594\uff01<\/span><\/p>\n

 <\/p>\n

HST \u7684\u8ab2\u7a05\u9805\u76ee\u8207\u975e\u8ab2\u7a0e\u9805\u76ee<\/b><\/h3>\n

 <\/p>\n

\u52a0\u62ff\u5927\u751f\u6d3b\u4e2d\uff0c\u4e00\u4e9b\u57fa\u672c\u7684\u5fc5\u9808\u5546\u54c1\u3001\u6216\u670d\u52d9\u662f\u4e0d\u8ab2\u7a05\u7684\uff01<\/b>\u4e5f\u5c31\u662f\u8aaa\uff0c\u5962\u4f88\u54c1\u6703\u8ab2\u7a05\uff0c\u4f46\u751f\u6d3b\u5fc5\u9700\u54c1\u5247\u514d\u7a05\u3002<\/span><\/p>\n

\u3010HST \u7684\u8ab2\u7a05\u9805\u76ee\u3011<\/span>
\n\u30fb\u5927\u591a\u6578\u7269\u54c1\uff08\u8863\u670d\u3001\u5bb6\u5177\u3001\u5bb6\u96fb\u3001\u66f8\u7c4d\u3001\u96dc\u8ca8\u2026\u7b49\uff09<\/span>
\n\u30fb\u5927\u591a\u6578\u670d\u52d9\uff08\u9910\u5ef3\u7528\u9910\u3001\u7f8e\u5bb9\u9662\u3001\u5a1b\u6a02\u8a2d\u65bd\u3001\u4f4f\u5bbf\u2026\u7b49\uff09<\/span>
\n\u30fb\u6c7d\u6cb9<\/span>
\n\u30fb\u96f6\u98df<\/span><\/h5>\n
\u3010HST \u7a05\u7387 0% \u7684\u9805\u76ee\u3011<\/span>
\n\u30fb\u57fa\u672c\u98df\u6750\uff08\u751f\u9bae\u98df\u54c1\u3001\u9eb5\u5305\u3001\u725b\u5976\u2026\u7b49\uff09<\/span>
\n\u30fb\u7a40\u7269<\/span>
\n\u30fb\u8655\u65b9\u85e5\u54c1<\/span>
\n\u30fb\u91ab\u7642\u5668\u6750\uff08\u52a9\u807d\u5668\u3001\u5047\u7259\u2026\u7b49\uff09<\/span><\/h5>\n
\u3010HST \u975e\u8ab2\u7a05\u9805\u76ee\u3011<\/span>
\n\u30fb\u91ab\u7642\u670d\u52d9<\/span>
\n\u30fb\u6559\u80b2\u670d\u52d9<\/span>
\n\u30fb\u90e8\u5206\u6258\u80b2\u670d\u52d9<\/span>
\n\u30fb\u91d1\u878d\u670d\u52d9<\/span>
\n\u30fb\u4e2d\u53e4\u4f4f\u5b85<\/span>
\n\u30fb\u516c\u5171\u4ea4\u901a<\/span>
\n\u30fb\u623f\u79df<\/span><\/h5>\n

\uff08\u4ee5\u4e0a\u70ba\u4e00\u822c\u6027\u7684\u4f8b\u5b50\uff0c\u4f46\u5be6\u969b\u8ab2\u7a05\u60c5\u6cc1\u53ef\u80fd\u4f9d\u7701\u4efd\u800c\u6709\u6240\u5dee\u7570\uff09<\/span><\/p>\n

 <\/p>\n

HST \u7684\u8a08\u7b97\u65b9\u6cd5<\/b><\/h3>\n

 <\/p>\n

\u63a5\u4e0b\u4f86\u4f86\u770b\u770b\u5177\u9ad4\u7684 HST \u8a08\u7b97\u65b9\u5f0f\u3002<\/span><\/p>\n

\u9996\u5148\u8acb\u5927\u5bb6\u4e0d\u7528\u64d4\u5fc3\uff0c\u5176\u5be6 HST \u7684\u8a08\u7b97\u65b9\u5f0f\u975e\u5e38\u7c21\u55ae\u5594\uff01<\/span><\/p>\n

\u6848\u4f8b\u4e00\uff1a\u5728\u5b89\u5927\u7565\u7701\u8cfc\u8cb7 100 \u5143\u5546\u54c1<\/b>
\n\uff08\u5b89\u5927\u7565\u7701 HST \u7a05\u7387\uff1a13%\uff09<\/span>
\nHST \u8a08\u7b97\u65b9\u6cd5\uff1a<\/span>
\n\u5546\u54c1\u50f9\u683c 100 \u5143 \u00d7 HST\u7a05\u7387 0.13 = 13 \u5143 <\/span>
\n\u7e3d\u91d1\u984d\u5247\u70ba\uff1a100 \u5143 + 13 \u5143 = 113 \u5143<\/span>
\n\u4e5f\u5c31\u662f\u8aaa\uff0c\u5728\u5b89\u5927\u7565\u7701\u8cfc\u8cb7 100 \u5143\u5546\u54c1\uff0c\u9700\u652f\u4ed8\u7684\u7e3d\u984d\u70ba 113 \u5143\u3002<\/span>
\n<\/b><\/samp><\/p>\n

\u6848\u4f8b\u4e8c \uff1a\u65b0\u65af\u79d1\u820d\u7701\u7528\u9910 50 \u5143<\/b>
\n\uff08\u65b0\u65af\u79d1\u820d\u7701 HST \u7a05\u7387\uff1a15%\uff09<\/span>
\nHST \u8a08\u7b97\u65b9\u6cd5\uff1a<\/span>
\n\u9910\u8cbb 50 \u5143 \u00d7 HST 0.15 = 7.5 \u5143 <\/span>
\n\u7e3d\u91d1\u984d\u5247\u70ba 50 \u5143 + 7.5 \u5143 = 57.5 \u5143<\/span>
\n\u4e5f\u5c31\u662f\u8aaa\uff0c\u5728\u65b0\u65af\u79d1\u820d\u7701\u7528\u9910 50 \u5143\uff0c\u9700\u652f\u4ed8\u7684\u7e3d\u984d\u70ba 57.5 \u5143\u3002<\/span><\/samp><\/p>\n

 <\/p>\n

\u52a0\u62ff\u5927\u88ab\u8a8d\u70ba\u300c\u7a05\u91d1\u5f88\u9ad8\u300d\u7684\u539f\u56e0<\/b><\/h2>\n

 <\/p>\n

\u70ba\u4ec0\u9ebc\u5927\u5bb6\u6703\u8aaa\u52a0\u62ff\u5927\u7684\u7a05\u91d1\u5f88\u9ad8\u5462\uff1f<\/span><\/p>\n

 <\/p>\n

\u3010\u4e00. \u806f\u90a6\u7a05\u8207\u7701\u7a05\u7684\u96d9\u91cd\u8ab2\u7a05\u3011<\/b>
\n<\/b>\u9996\u5148\u5982\u4e0a\u6587\u53ef\u898b\uff0c\u52a0\u62ff\u5927\u7684\u300c\u96d9\u91cd\u8ab2\u7a05\u300d\u7d50\u69cb\u5373\u70ba\u6700\u5927\u539f\u56e0\u3002<\/span><\/p>\n

\u52a0\u62ff\u5927\u7684\u6d88\u8cbb\u7a05\u662f\u7531\u300c\u806f\u90a6\u7a05\u300d\u8207\u300c\u7701\u7a05\u300d\u7d44\u6210\uff0c\u56e0\u6b64\u7e3d\u7a05\u7387\u5e38\u6703\u9ad8\u9054<\/span>\u300c15%\u300d\u3001\u300c13%\u300d<\/b><\/span>\u7b49\u6578\u5b57\u3002<\/span><\/p>\n

\u9019\u5c0d\u751f\u6d3b\u5728\u53f0\u7063\u7684\u5927\u5bb6\u4f86\u8aaa\uff0c\u770b\u5230\u300c\u6d88\u8cbb\u7a05 15%\u300d\u9019\u6a23\u7684\u6578\u5b57\u78ba\u5be6\u6703\u5687\u4e00\u8df3\u5427\uff01<\/span><\/p>\n

 <\/p>\n

\u3010\u4e8c. \u6240\u5f97\u7a05\u7684\u7d2f\u7a4d\u8ab2\u7a0e\u3011<\/b>
\n<\/b>\u52a0\u62ff\u5927\u7684\u6240\u5f97\u7a05\u63a1\u7528<\/span>\u300c\u7d2f\u9032\u8ab2\u7a05\u5236\u5ea6\u300d<\/b><\/span>\uff0c\u4e5f\u5c31\u662f\u570b\u6c11\u6703\u56e0\u300c\u6536\u5165\u9ad8\u4f4e\u300d\u800c\u6709\u4e0d\u540c\u7684\u7a05\u7387\u5236\u5ea6\u3002<\/span><\/p>\n

\u7c21\u55ae\u4f86\u8aaa\uff0c\u6536\u5165\u8f03\u9ad8\u7684\u4eba\u7a05\u7387\u8f03\u9ad8\uff0c\u800c\u6536\u5165\u8f03\u4f4e\u7684\u4eba\u7a05\u7387\u5247\u8f03\u4f4e\u3002<\/span><\/p>\n

\u7531\u65bc\u9019\u500b\u5236\u5ea6\u5728\u300c\u7d93\u6fdf\u516c\u5e73\u6027\u300d\u7684\u57fa\u790e\u4e0a\uff0c\u8b93\u5168\u54e1\u5171\u901a\u3001\u4f46\u4ee5\u4e0d\u540c\u91d1\u984d\u8ca0\u64d4\u793e\u6703\u904b\u4f5c\u7684\u7cfb\u7d71\uff0c\u56e0\u6b64\u5927\u591a\u6578\u7684\u9ad8\u6536\u5165\u52a0\u62ff\u5927\u5c45\u6c11\u4e5f\u5e38\u666e\u904d\u8a8d\u70ba\u300c\u7a05\u91d1\u8f03\u9ad8\u300d\u662f\u7406\u6240\u7576\u7136\u7684\u4e00\u4ef6\u4e8b\u3002<\/span><\/p>\n

 <\/p>\n

\u3010 \u4e09. \u7a05\u91d1\u96d6\u9ad8\uff0c\u4f46\u793e\u6703\u4fdd\u969c\u5236\u5ea6\u5b8c\u5584\u3011<\/b>
\n<\/b>\u52a0\u62ff\u5927\u7684\u7a05\u91d1\u7684\u78ba\u8f03\u9ad8\uff0c\u4f46\u76f8\u5c0d\u5730<\/span>\u793e\u6703\u4fdd\u969c\u5236\u5ea6\u4e5f\u975e\u5e38\u5b8c\u5584<\/b><\/span>\u3002<\/span><\/p>\n

\u52a0\u62ff\u5927\u7684\u7a05\u91d1\u662f\u652f\u6490\u793e\u6703\u4fdd\u969c\u5236\u5ea6\u7684\u91cd\u8981\u8ca1\u6e90\uff0c\u900f\u904e\u7e73\u7d0d\u8f03\u9ad8\u7684\u7a05\u91d1\uff0c\u6c11\u773e\u80fd\u4eab\u53d7\u5230\u66f4\u5b8c\u5584\u7684\u91ab\u7642\u3001\u6559\u80b2\u8207\u793e\u6703\u798f\u5229\u3002<\/span><\/p>\n

\u57fa\u672c\u4e0a\uff0c\u9664\u4e86\u6025\u6551\u91ab\u7642\u4e4b\u5916\uff0c<\/span>\u591a\u6578\u91ab\u7642\u8cbb\u90fd\u662f\u514d\u8cbb\u7684<\/b><\/span>\u3002\u4e0d\u904e\u7531\u65bc\u7259\u79d1\u6cbb\u7642\u3001\u773c\u79d1\u6cbb\u7642\u3001\u8655\u65b9\u85e5\u2026\u7b49\u5927\u591a\u9700\u8981\u81ea\u8cbb\uff0c\u56e0\u6b64<\/span>\u52a0\u5165\u6c11\u9593\u91ab\u7642\u4fdd\u96aa\u7684\u570b\u4eba\u4e5f\u975e\u5e38\u5e38\u898b<\/b>\u3002<\/span><\/p>\n

\u6b64\u5916\uff0c\u52a0\u62ff\u5927\u7684\u5e74\u91d1\u5236\u5ea6\u4e2d\u7684 <\/span>OAS\uff08Old Age Security \u8001\u5e74\u4fdd\u969c\u91d1\uff09<\/b><\/span>\u662f\u57fa\u65bc\u300c\u5c45\u4f4f\u5e74\u8cc7\u300d\u800c\u975e\u5c31\u696d\u7d00\u9304\u3001\u6216\u7e73\u7d0d\u7d00\u9304\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u53ea\u8981\u60a8\u7b26\u5408\u9ad8\u9f61\u8005\u7684\u9818\u53d6\u689d\u4ef6\uff0c\u5c31\u80fd\u7372\u5f97\u7d66\u4ed8\u3001\u4e26\u5b89\u5fc3\u751f\u6d3b\u3002<\/span><\/p>\n

\u81f3\u65bc\u5152\u7ae5\u6d25\u8cbc\u65b9\u9762\uff0c<\/span>\u52a0\u62ff\u5927\u4e5f\u80fd\u9818\u53d6\u6bd4\u53f0\u7063\u66f4\u9ad8\u6d25\u8cbc<\/b>\uff0c\u751a\u81f3\u6709\u4e9b\u60c5\u6cc1\u4e0b\u4e0d\u53ea\u662f\u570b\u5bb6\u6703\u63d0\u4f9b\uff0c\u7701\u653f\u5e9c\u4e5f\u6703\u63d0\u4f9b\u88dc\u52a9\uff0c\u56e0\u6b64\u53ef\u8aaa<\/span>\u6bd4\u53f0\u7063\u66f4\u52a0\u5b8c\u5584<\/b>\u3002<\/span><\/p>\n

 <\/p>\n

\u00a0HST \u9000\u7a05\u7684\u7533\u8acb\u65b9\u6cd5<\/b><\/h2>\n

 <\/p>\n

\u52a0\u62ff\u5927\u6709\u4e00\u9805\u540d\u70ba<\/span>\u300cGST \/ HST Credit\u300d<\/b>\u7684\u9000\u7a05\u5236\u5ea6<\/span><\/b>\u3002<\/span><\/p>\n

 <\/p>\n

HST\u9000\u7a05\u662f\u4ec0\u9ebc\uff1f<\/b><\/h3>\n

 <\/p>\n

\u5e73\u5e38\u8cfc\u7269\u6240\u652f\u4ed8\u7684 HST\uff0c\u53ea\u8981\u7b26\u5408\u689d\u4ef6\uff0c\u4fbf\u53ef\u7372\u5f97\u9000\u7a05\u3002<\/span><\/p>\n

\u300cGST\/HST Credit\u300d\u662f\u91dd\u5c0d\u4f4e\u3001\u4e2d\u6240\u5f97\u8005\u9000\u9084\u300cGST \/ HST\uff08\u6d88\u8cbb\u7a05\uff09\u300d\u7684\u5236\u5ea6\u3002\u5927\u5bb6\u4e5f\u53ef\u7406\u89e3\u70ba\u662f\uff0c\u91dd\u5c0d<\/span>\u6536\u5165\u8f03\u5c11\u7684\u4eba\u63d0\u4f9b\u7684\u5bb6\u5ead\u652f\u63f4\u88dc\u52a9\u91d1<\/b>\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u5176\u5be6\u4e26\u4e0d\u662f\u6240\u6709\u4eba\u90fd\u80fd\u7372\u5f97\u9000\u7a05\u8cc7\u683c\u7684\u5594\uff01<\/span><\/p>\n

 <\/p>\n

HST\u9000\u7a05\u7684\u7533\u8acb\u689d\u4ef6<\/b><\/h3>\n

 <\/p>\n

\u53ea\u8981\u662f\u5728\u52a0\u62ff\u5927\u5883\u5167\u5c45\u4f4f\uff0c\u4e14\u6eff 19 \u6b72\u4ee5\u4e0a\u7684\u4eba\u7686\u53ef\u7533\u8acb\u3002<\/span><\/p>\n

\u653f\u5e9c\u6703\u4f9d\u300c\u524d\u4e00\u5e74\u5ea6\u6240\u5f97\u300d\u5224\u65b7\u662f\u5426\u5c6c\u65bc\u4f4e\u3001\u4e2d\u6240\u5f97\u8005<\/b>\uff0c\u5018\u82e5\u7b26\u5408\u7684\u8a71\uff0c\u4fbf\u6703\u6210\u529f\u6210\u70ba\u9000\u7a05\u5c0d\u8c61\u3002<\/span><\/p>\n

\u7b26\u5408\u8cc7\u683c\u8005\u6bcf\u5e74\u53ef\u7372\u5f97 4 \u6b21\u9000\u7a05\uff081 \u6708\u30014 \u6708\u30017 \u6708\u300110 \u6708\uff09\u3001\u4e26\u7531\u52a0\u62ff\u5927\u653f\u5e9c\u76f4\u63a5\u767c\u653e\u3002<\/span><\/p>\n

 <\/p>\n

HST\u9000\u7a05\u7533\u8acb\u65b9\u6cd5<\/b><\/h3>\n

 <\/p>\n

HST \u9000\u7a05\u5171\u6709\u5169\u7a2e\u7533\u8acb\u65b9\u5f0f\uff1a<\/span><\/p>\n

 <\/p>\n

\u3010\u4e00. \u9032\u884c\u5831\u7a05\u3011<\/b>
\n<\/b><\/span>\u7b2c\u4e00\u7a2e\u65b9\u5f0f\u662f\u300c\u9032\u884c\u5831\u7a05\u300d\u3002<\/span><\/p>\n

\u52a0\u62ff\u5927\u7684\u5831\u7a05\u9700\u8981<\/span>\u81ea\u884c\u9032\u884c\u5831\u7a05<\/b><\/span>\uff0c\u751a\u81f3\u4e0d\u50c5\u52a0\u62ff\u5927\u516c\u6c11\u5fc5\u9808\u5831\u7a05\uff0c\u5728\u52a0\u62ff\u5927\u5de5\u4f5c\u7684<\/span>\u5916\u570b\u4eba\u4e5f\u5c6c\u65bc\u5831\u7a05\u5c0d\u8c61<\/b>\uff0c\u5982\u4ee5<\/span>\u6253\u5de5\u5ea6\u5047\uff08Working Holiday\uff09\u65b9\u5f0f\u5165\u5883\u3001\u4e26\u6709\u6253\u5de5\u6536\u5165\u7684\u5916\u570b\u4eba\u4e5f\u5fc5\u9808\u9032\u884c\u5831\u7a05<\/b>\u3002<\/span><\/p>\n

\u5927\u5bb6\u5728\u63d0\u4ea4\u5831\u7a05\u7533\u8acb\u5f8c\uff0c\u52a0\u62ff\u5927\u653f\u5e9c\u6703\u5224\u65b7\u60a8\u662f\u5426\u7b26\u5408 HST \u7684\u9000\u7a05\u8cc7\u683c\u3002\u5018\u82e5\u7b26\u5408\uff0c\u8a72\u5e74\u5ea6\u7684 7 \u6708\u8d77\u4fbf\u6703\u767c\u653e\u9000\u7a05\u91d1\u3002<\/span><\/p>\n

\u7531\u65bc\u6b64\u5236\u5ea6\u662f\u653f\u5e9c\u81ea\u52d5\u8a08\u7b97\uff0c\u7b26\u5408\u8cc7\u683c\u5373\u53ef\u7372\u5f97\u9000\u7a05\uff0c\u56e0\u6b64\u300c\u9032\u884c\u5831\u7a05\u300d\u662f\u53ef\u8aaa\u662f\u4e00\u7a2e\u975e\u5e38\u7c21\u5316\u7684\u65b9\u5f0f\u3002\u53e6\u5916\uff0c<\/span>\u5373\u4f7f\u5927\u5bb6\u6c92\u6709\u6536\u5165\uff0c\u4e5f\u53ef\u4ee5\u9032\u884c\u5831\u7a05\u5594\uff01<\/b><\/p>\n

\u96d6\u7136\u6709\u8a31\u591a\u7559\u5b78\u751f\u8207\u6253\u5de5\u5ea6\u5047\u8005\u90fd\u6703\u81ea\u884c\u5831\u7a05\uff0c\u4f46\u82e5\u5927\u5bb6\u5c0d\u6d41\u7a0b\u6c92\u6709\u81ea\u4fe1\u3001\u6216\u56e0\u91dd\u5c0d\u6587\u4ef6\u6e96\u5099\u89ba\u5f97\u56f0\u96e3\u7684\u8a71\uff0c<\/span>\u4e5f\u53ef\u4ee5\u59d4\u8a17\u5831\u7a05\u4ee3\u8fa6\u516c\u53f8\u8fa6\u7406<\/b>\u3002<\/span><\/p>\n

 <\/p>\n

\u3010\u4e8c. \u81ea\u884c\u7533\u8acb\u9000\u7a05\u3011<\/b>
\n<\/b><\/span>\u5982\u4e0a\u6587\u6240\u8ff0\uff0c\u5165\u5883\u52a0\u62ff\u5927\u7684\u9694\u5e74\uff0c\u53ea\u8981\u5831\u7a05\u5373\u53ef\u8b93\u653f\u5e9c\u81ea\u52d5\u8a08\u7b97\u300cGST\/HST Credit\u300d\uff0c\u4e14\u3127\u65e6\u7b26\u5408\u8cc7\u683c\uff0c\u4fbf\u6703\u5f9e\u8a72\u5e74 7 \u6708\u8d77\u767c\u653e\u9000\u7a05\u91d1\u3002<\/span><\/p>\n

\u4e0d\u904e\uff0c\u5982\u679c\u60a8\u662f\u60f3\u5728\u5165\u5883\u52a0\u62ff\u5927\u7684\u300c\u7576\u5e74\u300d\u5c31\u9818\u53d6\u9000\u7a05\u91d1\uff0c\u90a3\u4e5f\u53ef\u4ee5\u81ea\u5df1\u984d\u5916\u63d0\u51fa\u7533\u8acb\u3002<\/span><\/p>\n

\u9996\u5148\uff0c\u5927\u5bb6\u5fc5\u9808\u4e0b\u8f09\u4ee5\u4e0b\u6587\u4ef6\u3001\u4e26\u5728\u586b\u5beb\u5f8c\uff0c\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u5bc4\u51fa\uff1a<\/span><\/p>\n

\u30fb\u52a0\u62ff\u5927\u5c45\u6c11 GST\/HST Credit \u7533\u8acb\u66f8\uff08RC151 \u8868\u683c\uff09<\/span><\/a><\/p>\n

\u7531\u65bc\u7533\u8acb\u5f8c\u5be9\u6838\u9700\u8981\u6642\u9593\uff0c\u56e0\u6b64\u5efa\u8b70\u5165\u5883\u52a0\u62ff\u5927\u5f8c\u76e1\u65e9\u8fa6\u7406\u5594\uff01<\/span><\/p>\n

\u6b64\u5916\uff0c\u4e5f\u6709\u516c\u53f8\u63d0\u4f9b GST\/HST Credit \u81ea\u884c\u7533\u8acb\u7684\u4ee3\u8fa6\u670d\u52d9\uff0c\u5018\u82e5\u89ba\u5f97\u6d41\u7a0b\u7e41\u7463\u7684\u8a71\uff0c\u4e5f\u53ef\u4ee5\u59d4\u8a17\u5c08\u696d\u4eba\u58eb\u3002<\/span><\/p>\n

 <\/p>\n

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

 <\/p>\n

\u9019\u6b21\u6587\u7ae0\uff0c\u6211\u5011\u4ecb\u7d39\u4e86\u52a0\u62ff\u5927 HST\uff08Harmonized Sales Tax \u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05\uff09 \u7684\u57fa\u672c\u7d44\u6210\u8207\u9000\u7a05\u65b9\u6cd5\u3002<\/span><\/p>\n

\u5176\u4e2d\u300c\u751f\u6d3b\u5fc5\u9700\u54c1\u300d\u4e0d\u5728 HST \u8ab2\u7a05\u7bc4\u570d\u5167\uff0c\u9019\u5c0d\u65bc\u7559\u5b78\u751f\u8207\u6253\u5de5\u5ea6\u5047\u8005\u4f86\u8aaa\uff0c\u6709\u52a9\u65bc\u964d\u4f4e\u751f\u6d3b\u6210\u672c\u3002\u6b64\u5916\uff0c\u5927\u5bb6\u4e5f\u5225\u5fd8\u4e86\u5584\u7528 HST \u9000\u7a05\u5236\u5ea6\uff0c\u76e1\u53ef\u80fd\u6e1b\u5c11\u652f\u51fa\u5594\uff01<\/span><\/p>\n

\u5018\u82e5\u5927\u5bb6\u9084\u662f\u5c0d\u7533\u8acb\u9000\u7a05\u611f\u5230\u4e0d\u5b89\u7684\u8a71\uff0c\u4e5f\u53ef\u8003\u616e\u900f\u904e\u4ee3\u8fa6\u516c\u53f8\u8b93\u6574\u500b\u6d41\u7a0b\u66f4\u52a0\u9806\u5229\u5b89\u5fc3\u5594\uff01<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u52a0\u62ff\u5927\u7684\u7a05\u5236\u5728\u591a\u65b9\u9762\u8207\u53f0\u7063\u4e0d\u540c\uff0c\u7279\u5225\u5c24\u662f\u6d88\u8cbb\u7a05\uff0c\u56e0\u5404\u7701\u7a05\u7387\u4e0d\u540c\uff0c\u6240\u4ee5\u5236\u5ea6\u4e5f\u975e\u5e38\u8907\u96dc\u3002 \u9019\u6b21\u6587\u7ae0\uff0c\u6211\u5011\u5c07\u91dd\u5c0d\u52a0\u62ff\u5927\u7684\u6d88\u8cbb\u7a05\u4e4b\u4e00\u300cHST\uff08\u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05 Harmonized Sales Tax\uff09\u300d\uff0c\u89e3\u8aaa\u5b83\u7684\u57fa\u672c\u7d44\u6210\u3001\u7a05\u7387\u3001\u4ee5\u53ca\u9000\u7a05\u65b9\u6cd5\u3002\u8acb\u5927\u5bb6\u52d9\u5fc5\u95b1\u8b80\u6b64\u6587\u7ae0\uff0c\u4f86\u597d\u597d\u638c\u63e1\u52a0\u62ff\u5927 HST \u7684\u57fa\u790e\u77e5\u8b58\u5594\uff01 \u6211\u5011\u6562\u8aaa\uff0c\u5728\u524d\u5f80\u52a0\u62ff\u5927\u7559\u5b78\u3001\u6216\u6253\u5de5\u5ea6\u5047\u4e4b\u524d\uff0c\u5018\u82e5\u80fd\u5145\u5206\u7406\u89e3\u8207\u65e5\u5e38\u5bc6\u5207\u76f8\u95dc\u7684\u300c\u52a0\u62ff\u5927\u6d88\u8cbb\u7a05\u300d\u7d55\u5c0d\u4e0d\u6703\u8b93\u60a8\u5403\u8667\u5594\uff01   HST \u662f\u4ec0\u9ebc\uff1f\u52a0\u62ff\u5927\u7684\u7a05\u5236\u7d44\u6210 \u52a0\u62ff\u5927\u7684\u7a05\u5236\u7d44\u6210   \u8207\u751f\u6d3b\u606f\u606f\u76f8\u95dc\u7684\u300c\u6d88\u8cbb\u7a05\u300d\uff0c\u5728\u52a0\u62ff\u5927\u662f\u7531\u300c\u806f\u90a6\u653f\u5e9c\u300d\u8207\u300c\u7701\u653f\u5e9c\u300d\u5171\u540c\u8ab2\u5fb5\u7684\u7cfb\u7d71\u3002\u5176\u4e2d\u5404\u7701\u7684\u7a05\u7387\u8207\u5236\u5ea6\u4e0d\u540c\uff0c\u4fbf\u662f\u52a0\u62ff\u5927\u7a05\u5236\u7684\u6700\u5927\u7279\u5fb5\u3002 \u52a0\u62ff\u5927\u5171\u6709 GST\u3001PST\u3001HST \u4e09\u7a2e\u7a05\u91d1\u985e\u578b\u3002   GST\uff08Goods and Services Tax\uff09= \u806f\u90a6\u7a05 \u30fb\u9069\u7528\u65bc\u52a0\u62ff\u5927\u5168\u5883\uff08\u76ee\u524d\u7a05\u7387\u70ba 5%\uff09 \u30fb\u5c0d\u670d\u52d9\u3001\u5546\u54c1\u92b7\u552e\u5fb5\u6536\u7684\u7a05 \u30fb\u90e8\u5206\u751f\u6d3b\u5fc5\u9700\u54c1\uff08\u98df\u54c1\u3001\u91ab\u7642\u7528\u54c1\u2026\u7b49\uff09\u70ba\u514d\u7a05\u3001\u6216\u7a05\u7387 0%   PST\uff08Provincial Sales Tax\uff09= \u7701\u7a05 \u30fb\u7a05\u7387\u8207\u9069\u7528\u7bc4\u570d\u4f9d\u7701\u4efd\u800c\u4e0d\u540c \u30fb\u91dd\u5c0d\u70ba\u6d88\u8cbb\u3001\u6216\u4f7f\u7528\u76ee\u7684\u800c\u8cfc\u8cb7\u7684\u6709\u5f62\u52d5\u7522\u2026\u7b49\u3001\u7531\u7701\u653f\u5e9c\u8ab2\u5fb5   HST\uff08Harmonized Sales Tax\uff09= \u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05 \u30fb\u5c07\u806f\u90a6\u7a05\uff08GST\uff09\u8207\u7701\u7a05\uff08PST\uff09\u5408\u4f75 \uff08\u8a3b\uff1a\u300cHST\u300d\u5728\u4e2d\u6587\u6709\u300c\u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05\u300d\u3001\u300c\u7d71\u4e00\u92b7\u552e\u7a05\u300d\u3001\u300c\u5408\u4f75\u92b7\u552e\u7a05\u300d\u2026\u7b49\u4e0d\u540c\u7a31\u547c\uff09 \u5176\u4e2d\u4e26\u975e\u6240\u6709\u52a0\u62ff\u5927\u7701\u4efd\u90fd\u5be6\u65bd HST \uff0c\u5728\u672a\u5c0e\u5165 HST \u7684\u7701\u4efd\uff0c\u4fbf\u6703\u5206\u5225\u5fb5\u6536 GST\uff08\u806f\u90a6\u7a05\uff09 \u8207 PST\uff08\u7701\u7a05\uff09\u3002   HST \u7684\u512a\u9ede   \u90a3\u9ebc\uff0c\u70ba\u4ec0\u9ebc\u6703\u7522\u751f\u540d\u70ba HST\uff08\u5169\u7a05\u5408\u4e00\u7684\u8abf\u548c\u7a05\uff09\u7684\u7a05\u91d1\u7a2e\u985e\u5462\uff1f \u7531\u65bc\u5c0e\u5165 HST \u4e4b\u5f8c\uff0c\u4f01\u696d\u5c07\u7121\u9700\u5206\u5225\u7ba1\u7406\u3001\u4e26\u7533\u5831 GST \u8207 PST\uff0c\u56e0\u6b64\u53ef\u6e1b\u5c11\u884c\u653f\u4f5c\u696d\u4e0a\u7684\u8ca0\u64d4\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u4e00\u4f46\u7c21\u5316\u7a05\u52d9\u624b\u7e8c\uff0c\u4fbf\u80fd\u964d\u4f4e\u4f01\u696d\u6210\u672c\uff0c\u4e14\u6709\u52a9\u65bc\u4fc3\u9032\u7d93\u6fdf\u6d3b\u52d5\u3002 \u6b64\u5916\u5c0d\u6d88\u8cbb\u8005\u800c\u8a00\uff0c\u5927\u5bb6\u53ea\u9700\u8981\u638c\u63e1\u300c\u4e00\u7a2e\u7a05\u7387\u300d\u5c31\u662f\u5b83\u6700\u5927\u7684\u512a\u9ede\u3002\u597d\u6bd4\u8cfc\u7269\u6642\uff0c\u80fd\u77ed\u6642\u9593\u3001\u66f4\u7c21\u55ae\u7684\u8a08\u7b97\u51fa\u7a05\u91d1\u3002   \u52a0\u62ff\u5927 HST \u7a05\u7387\u8207\u5236\u5ea6   HST \u7684\u7a05\u7387\u8207\u5236\u5ea6\u4f9d\u300c\u7701\u4efd\u300d\u800c\u6709\u6240\u4e0d\u540c\u3002   \u5c0e\u5165 HST \u7684\u7701\u4efd   \u4ee5\u4e0b\u662f\u52a0\u62ff\u5927\u5be6\u65bd HST \u7684\u7701\u4efd\u8207\u7a05\u7387\uff1a \u30fb\u5b89\u5927\u7565\u7701 Ontario\uff1a13% \u30fb\u65b0\u65af\u79d1\u820d\u7701 Nova Scotia\uff1a15% \u30fb\u65b0\u5e03\u85cd\u8332\u7dad\u7701 New Brunswick\uff1a15% \u30fb\u7d10\u82ac\u862d\u8207\u62c9\u5e03\u62c9\u591a\u7701 Newfoundland and Labrador\uff1a15% \u30fb\u611b\u5fb7\u83ef\u738b\u5b50\u5cf6\u7701 Prince Edward Island\uff1a15% \u9664\u4e86\u4e0a\u8ff0\u7701\u4efd\uff0c\u5176\u9918\u5730\u5340\u6703\u5206\u5225\u8ab2\u5fb5 GST\uff08\u806f\u90a6\u7a05\uff09\u8207 PST\uff08\u7701\u7a05\uff09\u3002 \u4e5f\u5c31\u662f\u8aaa\uff0c\u8acb\u5927\u5bb6\u5728\u300c\u8de8\u7701\u65c5\u884c\u300d\u6642\uff0c\u8acb\u52d9\u5fc5\u63d0\u524d\u78ba\u8a8d\u300c\u8a72\u7701\u662f\u5426\u9069\u7528 HST\u300d\u3001\u300c\u7a05\u7387\u591a\u5c11\u300d\u624d\u80fd\u907f\u514d\u8cfc\u7269\u6642\u624b\u5fd9\u8173\u4e82\u5594\uff01   HST \u7684\u8ab2\u7a05\u9805\u76ee\u8207\u975e\u8ab2\u7a0e\u9805\u76ee   \u52a0\u62ff\u5927\u751f\u6d3b\u4e2d\uff0c\u4e00\u4e9b\u57fa\u672c\u7684\u5fc5\u9808\u5546\u54c1\u3001\u6216\u670d\u52d9\u662f\u4e0d\u8ab2\u7a05\u7684\uff01\u4e5f\u5c31\u662f\u8aaa\uff0c\u5962\u4f88\u54c1\u6703\u8ab2\u7a05\uff0c\u4f46\u751f\u6d3b\u5fc5\u9700\u54c1\u5247\u514d\u7a05\u3002 \u3010HST \u7684\u8ab2\u7a05\u9805\u76ee\u3011 \u30fb\u5927\u591a\u6578\u7269\u54c1\uff08\u8863\u670d\u3001\u5bb6\u5177\u3001\u5bb6\u96fb\u3001\u66f8\u7c4d\u3001\u96dc\u8ca8\u2026\u7b49\uff09 \u30fb\u5927\u591a\u6578\u670d\u52d9\uff08\u9910\u5ef3\u7528\u9910\u3001\u7f8e\u5bb9\u9662\u3001\u5a1b\u6a02\u8a2d\u65bd\u3001\u4f4f\u5bbf\u2026\u7b49\uff09 \u30fb\u6c7d\u6cb9 \u30fb\u96f6\u98df … Continue reading 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