{"id":24807,"date":"2025-11-12T08:07:11","date_gmt":"2025-11-11T22:07:11","guid":{"rendered":"https:\/\/au0061.com\/?p=24807"},"modified":"2025-11-12T08:07:11","modified_gmt":"2025-11-11T22:07:11","slug":"a-complete-analysis-of-australias-gst-why-are-these-goods-and-services-exempt-from-tax","status":"publish","type":"post","link":"https:\/\/au0061.com\/en\/%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9agst%e6%b6%88%e8%b4%b9%e7%a8%8e%e5%85%a8%e8%a7%a3%e6%9e%90%ef%bc%9a%e8%bf%99%e4%ba%9b%e5%95%86%e5%93%81%e5%92%8c%e6%9c%8d%e5%8a%a1%e5%b1%85%e7%84%b6%e4%b8%8d\/","title":{"rendered":"\u6fb3\u5927\u5229\u4e9aGST\u6d88\u8d39\u7a0e\u5168\u89e3\u6790\uff1a\u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u5c45\u7136\u4e0d\u7528\u4ea4\u7a0e\uff1f"},"content":{"rendered":"

\"\u6fb3\u5927\u5229\u4e9aGST\u6d88\u8d39\u7a0e\u5168\u89e3\u6790\uff1a\u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u5c45\u7136\u4e0d\u7528\u4ea4\u7a0e\uff1f\"<\/p>\n

Hello everyone, I am the assistant of Australian Encyclopedia. Recently, some friends asked me about\u6fb3\u5927\u5229\u4e9aGST\u6263\u7a0e\u8303\u56f4<\/b>Now I will summarize the relevant issues and hope it will be helpful to those who want to know more.<\/p>\n

\u6fb3\u5927\u5229\u4e9a\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08Goods and Services Tax\uff0c\u7b80\u79f0GST\uff09\u662f\u6fb3\u6d32\u7a0e\u6536\u4f53\u7cfb\u4e2d\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u76f8\u5f53\u4e8e\u6211\u56fd\u7684\u589e\u503c\u7a0e\u3002\u81ea2000\u5e747\u67081\u65e5\u5b9e\u65bd\u4ee5\u6765\uff0cGST\u4e00\u76f4\u4fdd\u6301\u774010%\u7684\u6807\u51c6\u7a0e\u7387\uff0c\u9002\u7528\u4e8e\u5728\u6fb3\u5927\u5229\u4e9a\u5883\u5185\u9500\u552e\u7684\u5927\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\u3002\u4f5c\u4e3a\u5728\u6fb3\u6d32\u751f\u6d3b\u3001\u5de5\u4f5c\u6216\u7ecf\u5546\u7684\u4eba\u58eb\uff0c\u6df1\u5165\u4e86\u89e3GST\u7684\u5f81\u6536\u8303\u56f4\u548c\u8c41\u514d\u9879\u76ee\u81f3\u5173\u91cd\u8981\u3002<\/p>\n

GST\u7684\u57fa\u672c\u5f81\u6536\u8303\u56f4<\/h2>\n

\u6fb3\u5927\u5229\u4e9aGST\u4e3b\u8981\u9002\u7528\u4e8e\u4ee5\u4e0b\u4ea4\u6613\u884c\u4e3a\uff1a<\/p>\n

1. \u5546\u54c1\u9500\u552e<\/b>
\n\u5728\u6fb3\u6d32\u5883\u5185\u9500\u552e\u7684\u5168\u65b0\u6216\u4e8c\u624b\u5546\u54c1\u90fd\u9700\u8981\u7f34\u7eb3GST\uff0c\u5305\u62ec\u96f6\u552e\u5546\u54c1\u3001\u5de5\u4e1a\u5236\u54c1\u7b49\u3002\u4f8b\u5982\u5728\u5546\u573a\u8d2d\u4e70\u670d\u88c5\u3001\u7535\u5b50\u4ea7\u54c1\uff0c\u6216\u901a\u8fc7\u7535\u5546\u5e73\u53f0\u8d2d\u7269\u90fd\u9700\u8981\u652f\u4ed810%\u7684GST\u3002<\/p>\n

2. \u670d\u52a1\u63d0\u4f9b<\/b>
\n\u5305\u62ec\u4e13\u4e1a\u670d\u52a1\uff08\u4f1a\u8ba1\u3001\u5f8b\u5e08\u7b49\uff09\u3001\u7ef4\u4fee\u670d\u52a1\u3001\u9910\u996e\u670d\u52a1\u3001\u4f4f\u5bbf\u670d\u52a1\u7b49\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u91d1\u878d\u670d\u52a1\u867d\u7136\u5c5e\u4e8e\u670d\u52a1\u8303\u7574\uff0c\u4f46\u5728GST\u5904\u7406\u4e0a\u5177\u6709\u7279\u6b8a\u6027\u3002<\/p>\n

3. \u4e0d\u52a8\u4ea7\u4ea4\u6613<\/b>
\n\u65b0\u5efa\u4f4f\u5b85\u53ca\u5546\u4e1a\u7269\u4e1a\u7684\u9500\u552e\u9700\u8981\u7f34\u7eb3GST\uff0c\u800c\u4e8c\u624b\u623f\u4ea4\u6613\u901a\u5e38\u514d\u5f81GST\u3002\u5546\u4e1a\u79df\u8d41\u670d\u52a1\u4e5f\u9700\u8981\u6309\u89c4\u5b9a\u7f34\u7eb3GST\u3002<\/p>\n

4. \u6570\u5b57\u4ea7\u54c1<\/b>
\n\u81ea2017\u5e747\u67081\u65e5\u8d77\uff0c\u6fb3\u5927\u5229\u4e9a\u5bf9\u8de8\u5883\u6570\u5b57\u4ea7\u54c1\u548c\u670d\u52a1\u5f81\u6536GST\uff0c\u5305\u62ec\u5728\u7ebf\u89c6\u9891\u3001\u7535\u5b50\u4e66\u3001\u8f6f\u4ef6\u7b49\u6570\u5b57\u4e0b\u8f7d\u670d\u52a1\u3002<\/p>\n

GST\u7684\u91cd\u8981\u8c41\u514d\u9879\u76ee<\/h2>\n

\u4ee5\u4e0b\u51e0\u7c7b\u5546\u54c1\u548c\u670d\u52a1\u53ef\u4eab\u53d7GST\u8c41\u514d\uff1a<\/p>\n

1. \u57fa\u672c\u98df\u54c1<\/b>
\n\u672a\u52a0\u5de5\u7684\u57fa\u7840\u98df\u6750\u5982\u65b0\u9c9c\u852c\u679c\u3001\u8089\u7c7b\u3001\u9762\u5305\u3001\u725b\u5976\u7b49\u514d\u5f81GST\uff0c\u4f46\u52a0\u5de5\u98df\u54c1\u3001\u9910\u5385\u7528\u9910\u548c\u5916\u5356\u9700\u8981\u7f34\u7eb3GST\u3002<\/p>\n

2. \u533b\u7597\u670d\u52a1<\/b>
\n\u533b\u7597\u4fdd\u9669\u76f8\u5173\u7684\u533b\u7597\u670d\u52a1\u3001\u836f\u54c1\u548c\u533b\u7597\u5668\u68b0\u4eab\u53d7GST\u8c41\u514d\uff0c\u8fd9\u786e\u4fdd\u4e86\u533b\u7597\u670d\u52a1\u7684\u53ef\u53ca\u6027\u3002<\/p>\n

3. \u6559\u80b2\u670d\u52a1<\/b>
\n\u7ecf\u8ba4\u8bc1\u7684\u6559\u80b2\u673a\u6784\u63d0\u4f9b\u7684\u8bfe\u7a0b\u670d\u52a1\u514d\u5f81GST\uff0c\u5305\u62ec\u4e2d\u5c0f\u5b66\u6559\u80b2\u3001\u9ad8\u7b49\u6559\u80b2\u548c\u804c\u4e1a\u57f9\u8bad\u3002\u5982\u679c\u60a8\u8ba1\u5212Study<\/a>\uff0c\u4e86\u89e3\u8fd9\u4e00\u653f\u7b56\u5bf9\u89c4\u5212\u7559\u5b66\u9884\u7b97\u5f88\u6709\u5e2e\u52a9\u3002<\/p>\n

4. childcare\u670d\u52a1<\/b>
\n\u7ecf\u653f\u5e9c\u6279\u51c6\u7684\u6258\u513f\u670d\u52a1\u53ef\u4eab\u53d7GST\u8c41\u514d\uff0c\u4ee5\u51cf\u8f7b\u5bb6\u5ead\u80b2\u513f\u8d1f\u62c5\u3002<\/p>\n

5. \u51fa\u53e3\u5546\u54c1\u548c\u670d\u52a1<\/b>
\n\u4ece\u6fb3\u5927\u5229\u4e9a\u51fa\u53e3\u5230\u6d77\u5916\u7684\u5546\u54c1\u548c\u670d\u52a1\u901a\u5e38\u514d\u5f81GST\uff0c\u8fd9\u6709\u52a9\u4e8e\u63d0\u5347\u6fb3\u6d32\u4ea7\u54c1\u7684\u56fd\u9645\u7ade\u4e89\u529b\u3002<\/p>\n

GST\u6ce8\u518c\u548c\u7533\u62a5\u8981\u6c42<\/h2>\n

\u4f01\u4e1a\u5728\u4ee5\u4e0b\u60c5\u51b5\u9700\u8981\u6ce8\u518cGST\uff1a<\/p>\n

\u2022 \u5e74\u8425\u4e1a\u989d\u8fbe\u5230\u6216\u8d85\u8fc775,000\u6fb3\u5143
\n\u2022 \u975e\u8425\u5229\u7ec4\u7ec7\u5e74\u8425\u4e1a\u989d\u8fbe\u5230\u6216\u8d85\u8fc7150,000\u6fb3\u5143
\n\u2022 \u63d0\u4f9b\u7f51\u7ea6\u8f66\u670d\u52a1\uff08\u65e0\u8bba\u8425\u4e1a\u989d\u591a\u5c11\uff09
\n\u4f01\u4e1a\u6ce8\u518cGST\u540e\uff0c\u9700\u8981\u5b9a\u671f\u5411\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\u63d0\u4ea4\u5546\u4e1a\u6d3b\u52a8\u62a5\u8868\uff0c\u901a\u5e38\u6309\u5b63\u5ea6\u7533\u62a5\u3002<\/p>\n

\u65c5\u6e38\u8005GST\u9000\u7a0e\u653f\u7b56<\/h2>\n

\u6d77\u5916\u6e38\u5ba2\u5728\u79bb\u5883\u65f6\u53ef\u80fd\u7533\u8bf7GST\u9000\u7a0e\uff0c\u9700\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a
\n\u2022 \u5728\u540c\u4e00\u5546\u5bb6\u6d88\u8d39\u6ee1300\u6fb3\u5143\uff08\u542bGST\uff09
\n\u2022 \u5546\u54c1\u5728\u79bb\u5883\u524d60\u5929\u5185\u8d2d\u4e70
\n\u2022 \u968f\u8eab\u643a\u5e26\u5546\u54c1\u51fa\u5883
\n\u2022 \u51fa\u793a\u539f\u59cb\u7a0e\u52a1\u53d1\u7968\u548c\u62a4\u7167<\/p>\n

\u4e0e\u6fb3\u5927\u5229\u4e9aGST\u76f8\u5173\u7684\u95ee\u9898<\/h2>\n

\u95ee\uff1a\u4e2a\u4eba\u662f\u5426\u9700\u8981\u6ce8\u518cGST\uff1f<\/b>
\n\u7b54\uff1a\u5982\u679c\u4e2a\u4eba\u4ece\u4e8b\u5546\u4e1a\u6d3b\u52a8\u4e14\u5e74\u8425\u4e1a\u989d\u8fbe\u5230\u6ce8\u518c\u95e8\u69db\uff0c\u5c31\u5fc5\u987b\u6ce8\u518cGST\u3002\u666e\u901a\u6d88\u8d39\u8005\u65e0\u9700\u6ce8\u518c\u3002<\/p>\n

\u95ee\uff1aGST\u548c\u6240\u5f97\u7a0e\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/b>
\n\u7b54\uff1aGST\u662f\u9488\u5bf9\u6d88\u8d39\u73af\u8282\u5f81\u6536\u7684\u95f4\u63a5\u7a0e\uff0c\u800c\u6240\u5f97\u7a0e\u662f\u9488\u5bf9\u4e2a\u4eba\u6216\u4f01\u4e1a\u6536\u5165\u5f81\u6536\u7684\u76f4\u63a5\u7a0e\u3002<\/p>\n

\u95ee\uff1a\u5c0f\u4f01\u4e1a\u5982\u4f55\u7ba1\u7406GST\uff1f<\/b>
\n\u7b54\uff1a\u5efa\u8bae\u4f7f\u7528\u4e13\u4e1a\u7684\u4f1a\u8ba1\u8f6f\u4ef6\u8bb0\u5f55\u6240\u6709\u542bGST\u7684\u4ea4\u6613\uff0c\u4fdd\u7559\u5b8c\u6574\u7684\u7a0e\u52a1\u53d1\u7968\uff0c\u5e76\u54a8\u8be2\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u3002<\/p>\n

\u95ee\uff1a\u7f51\u4e0a\u9500\u552e\u662f\u5426\u9700\u8981\u7f34\u7eb3GST\uff1f<\/b>
\n\u7b54\uff1a\u662f\u7684\uff0c\u65e0\u8bba\u662f\u901a\u8fc7\u7535\u5546\u5e73\u53f0\u8fd8\u662f\u81ea\u5efa\u7f51\u7ad9\u9500\u552e\uff0c\u53ea\u8981\u8fbe\u5230\u6ce8\u518c\u95e8\u69db\u90fd\u9700\u8981\u7f34\u7eb3GST\u3002<\/p>\n

\u95ee\uff1aGST\u7a0e\u7387\u4f1a\u8c03\u6574\u5417\uff1f<\/b>
\n\u7b54\uff1a\u76ee\u524d\u653f\u5e9c\u6682\u65e0\u8c03\u6574\u8ba1\u5212\uff0c\u4f46\u7a0e\u5236\u6539\u9769\u4e00\u76f4\u662f\u653f\u7b56\u8ba8\u8bba\u7684\u70ed\u70b9\u8bdd\u9898\u3002<\/p>\n

\u6fb3\u5927\u5229\u4e9a\u7684GST\u5236\u5ea6\u867d\u7136\u76f8\u5bf9\u7b80\u5355\u660e\u4e86\uff0c\u4f46\u5728\u5177\u4f53\u9002\u7528\u65f6\u4ecd\u6709\u8bb8\u591a\u7ec6\u8282\u9700\u8981\u6ce8\u610f\u3002\u4e86\u89e3GST\u7684\u5f81\u6536\u8303\u56f4\u548c\u8c41\u514d\u9879\u76ee\uff0c\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u6d88\u8d39\u8005\u505a\u51fa\u66f4\u660e\u667a\u7684\u6d88\u8d39\u51b3\u7b56\uff0c\u4e5f\u80fd\u8ba9\u4f01\u4e1a\u66f4\u597d\u5730\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002\u7279\u522b\u5bf9\u4e8e\u5728\u6fb3\u7ecf\u5546\u7684\u4eba\u58eb\u800c\u8a00\uff0c\u6b63\u786e\u7684GST\u5904\u7406\u80fd\u6709\u6548\u907f\u514d\u7a0e\u52a1\u98ce\u9669\uff0c\u800c\u5bf9\u4e8e\u7559\u5b66\u751f\u548c\u6e38\u5ba2\u6765\u8bf4\uff0c\u4e86\u89e3GST\u9000\u7a0e\u653f\u7b56\u4e5f\u80fd\u8282\u7701\u4e0d\u5c11\u5f00\u652f\u3002<\/p>\n

Thank you for your reading. I hope this article can help you understand\u6fb3\u5927\u5229\u4e9aGST\u5f81\u6536\u8303\u56f4<\/b>\uff0c\u5982\u679c\u60a8\u6709\u66f4\u591a\u5173\u4e8e\u6fb3\u6d32\u7a0e\u52a1\u7684\u95ee\u9898\uff0c\u6b22\u8fce\u968f\u65f6\u5411\u6211\u4eec\u54a8\u8be2\u3002\u6211\u4eec\u5c06\u7ee7\u7eed\u4e3a\u60a8\u63d0\u4f9b\u66f4\u591a\u5b9e\u7528\u7684\u6fb3\u6d32\u751f\u6d3b\u8d44\u8baf\uff01<\/p>\n

Please indicate the source of any reprint:AU6001.COM \u2013 Australia Chinese Encyclopedia<\/a> \u00bb \u6fb3\u5927\u5229\u4e9aGST\u6d88\u8d39\u7a0e\u5168\u89e3\u6790\uff1a\u8fd9\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u5c45\u7136\u4e0d\u7528\u4ea4\u7a0e\uff1f<\/a><\/p>","protected":false},"excerpt":{"rendered":"

\u5927\u5bb6\u597d\uff0c\u6211\u662f\u6fb3\u6d32\u767e\u79d1\u5c0f\u52a9\u624b\uff0c\u6700\u8fd1\u6709\u5c0f\u4f19\u4f34\u54a8\u8be2\u6211\u5173\u4e8e\u6fb3\u5927\u5229\u4e9aGST\u6263\u7a0e\u8303\u56f4\u7684\u95ee\u9898\uff0c\u73b0\u5728\u6211\u5c06\u76f8\u5173\u95ee\u9898\u8fdb\u884c\u603b\u7ed3\uff0c\u5e0c\u671b\u5bf9\u5404\u4f4d\u60f3\u4e86\u89e3\u7684\u5c0f\u4f19\u4f34\u6709\u6240\u5e2e\u52a9\u3002 \u6fb3\u5927\u5229\u4e9a\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08Goods and Services Tax\uff0c\u7b80\u79f0G …<\/p>","protected":false},"author":1,"featured_media":24806,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[766],"tags":[39160,39159,39161,39158,39162],"class_list":["post-24807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-gst","tag-39162"],"_links":{"self":[{"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/posts\/24807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/comments?post=24807"}],"version-history":[{"count":0,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/posts\/24807\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/media\/24806"}],"wp:attachment":[{"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/media?parent=24807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/categories?post=24807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/tags?post=24807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}