{"id":34241,"date":"2026-06-14T16:57:37","date_gmt":"2026-06-14T06:57:37","guid":{"rendered":"https:\/\/au0061.com\/?p=34241"},"modified":"2026-06-14T16:57:37","modified_gmt":"2026-06-14T06:57:37","slug":"a-comprehensive-understanding-of-australias-gst-tax-what-is-it-and-how-does-it-affect-your-wallet","status":"publish","type":"post","link":"https:\/\/au0061.com\/en\/%e5%85%a8%e9%9d%a2%e8%a7%a3%e8%af%bb%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9agst%e7%a8%8e%ef%bc%9a%e6%98%af%e4%bb%80%e4%b9%88%e3%80%81%e5%a6%82%e4%bd%95%e5%bd%b1%e5%93%8d%e4%bd%a0%e7%9a%84%e9%92%b1\/","title":{"rendered":"\u5168\u9762\u89e3\u8bfb\u6fb3\u5927\u5229\u4e9aGST\u7a0e\uff1a\u662f\u4ec0\u4e48\u3001\u5982\u4f55\u5f71\u54cd\u4f60\u7684\u94b1\u5305\uff1f"},"content":{"rendered":"

\"\u5168\u9762\u89e3\u8bfb\u6fb3\u5927\u5229\u4e9aGST\u7a0e\uff1a\u662f\u4ec0\u4e48\u3001\u5982\u4f55\u5f71\u54cd\u4f60\u7684\u94b1\u5305\uff1f\"<\/p>\n

Hello everyone, I am the assistant of Australian Encyclopedia. Recently, some friends asked me about\u6fb3\u5927\u5229\u4e9aGST\u7a0e\u662f\u4ec0\u4e48<\/b>Now I will summarize the relevant issues and hope it will be helpful to those who want to know more.<\/p>\n

\u5728\u6fb3\u5927\u5229\u4e9a\u751f\u6d3b\u3001\u5de5\u4f5c\u6216\u7ecf\u5546\uff0c\u51e0\u4e4e\u6bcf\u5929\u90fd\u4f1a\u548cGST\uff08Goods and Services Tax\uff09\u6253\u4ea4\u9053\u3002\u65e0\u8bba\u662f\u53bb\u8d85\u5e02\u4e70\u74f6\u725b\u5976\uff0c\u8fd8\u662f\u5728\u9910\u5385\u5403\u987f\u996d\uff0c\u751a\u81f3\u662f\u5728\u7f51\u4e0a\u8d2d\u7269\uff0c\u6536\u94f6\u5c0f\u7968\u4e0a\u90fd\u4f1a\u660e\u786e\u5217\u51fa\u201cGST\u201d\u8fd9\u4e00\u9879\u3002\u90a3\u4e48\uff0cGST\u7a76\u7adf\u662f\u4ec0\u4e48\uff1f\u5b83\u5982\u4f55\u5f81\u6536\uff1f\u8c01\u9700\u8981\u6ce8\u518c\uff1f\u7559\u5b66\u751f\u548c\u65b0\u79fb\u6c11\u53c8\u8be5\u5982\u4f55\u5e94\u5bf9\uff1f\u4eca\u5929\u8fd9\u7bc7\u957f\u6587\u5c06\u4ece\u96f6\u5f00\u59cb\uff0c\u628a\u6fb3\u5927\u5229\u4e9aGST\u7a0e\u5f7b\u5e95\u8bb2\u900f\u3002<\/p>\n

\u4e00\u3001\u4ec0\u4e48\u662f\u6fb3\u5927\u5229\u4e9aGST\u7a0e\uff1f<\/h2>\n

GST\u662f\u201c\u5546\u54c1\u4e0e\u670d\u52a1\u7a0e\u201d\uff08Goods and Services Tax\uff09\u7684\u7f29\u5199\uff0c\u662f\u4e00\u79cd\u5e7f\u6cdb\u5f81\u6536\u7684\u6d88\u8d39\u7a0e\u3002\u6fb3\u5927\u5229\u4e9a\u7684GST\u4e8e2000\u5e747\u67081\u65e5\u8d77\u6b63\u5f0f\u5b9e\u65bd\uff0c\u7531\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08Australian Taxation Office\uff0c\u7b80\u79f0ATO\uff09\u8d1f\u8d23\u7ba1\u7406\u3002\u76ee\u524d\u7684\u6807\u51c6\u7a0e\u7387\u4e3a10%<\/b>\uff0c\u4e5f\u5c31\u662f\u8bf4\uff0c\u5f53\u4f60\u8d2d\u4e70\u7edd\u5927\u591a\u6570\u5546\u54c1\u548c\u670d\u52a1\u65f6\uff0c\u5b9e\u9645\u652f\u4ed8\u7684\u4ef7\u683c\u4e2d\u5df2\u7ecf\u5305\u542b\u4e8610%\u7684GST\u3002<\/p>\n

GST\u5c5e\u4e8e\u95f4\u63a5\u7a0e\uff0c\u5176\u7279\u70b9\u662f\u7531\u5546\u5bb6\u4ee3\u6536\u4ee3\u7f34\u3002\u5546\u5bb6\u5728\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\uff0c\u5411\u6d88\u8d39\u8005\u6536\u53d6GST\uff0c\u7136\u540e\u5b9a\u671f\u5411ATO\u7533\u62a5\u5e76\u7f34\u7eb3\u3002\u5bf9\u4e8e\u6d88\u8d39\u8005\u800c\u8a00\uff0cGST\u662f\u6700\u7ec8\u4e70\u5355\u7684\u4e00\u90e8\u5206\uff1b\u800c\u5bf9\u4e8e\u6ce8\u518c\u4e86GST\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u5b83\u4eec\u53ef\u4ee5\u62b5\u6263\u81ea\u8eab\u7ecf\u8425\u4e2d\u4ea7\u751f\u7684GST\uff08\u5373\u8fdb\u9879\u7a0e\uff09\uff0c\u4ec5\u9700\u5c06\u9500\u9879\u7a0e\u4e0e\u8fdb\u9879\u7a0e\u7684\u5dee\u989d\u4e0a\u7f34\u3002<\/p>\n

\u4e8c\u3001GST\u7684\u9002\u7528\u8303\u56f4\u4e0e\u8c41\u514d<\/h2>\n

\u5e76\u4e0d\u662f\u6240\u6709\u5546\u54c1\u548c\u670d\u52a1\u90fd\u9700\u8981\u7f34\u7eb3GST\u3002\u6839\u636e\u6fb3\u5927\u5229\u4e9a\u7a0e\u6cd5\uff0c\u4ee5\u4e0b\u7c7b\u522b\u7684\u5546\u54c1\u548c\u670d\u52a1\u5c5e\u4e8eGST\u8c41\u514d<\/b>\uff08GST-free\uff09\uff1a<\/p>\n

    \n
  • \u5927\u591a\u6570\u57fa\u672c\u98df\u54c1\uff08\u5982\u672a\u52a0\u5de5\u7684\u6c34\u679c\u3001\u852c\u83dc\u3001\u8089\u7c7b\u3001\u725b\u5976\u3001\u9762\u5305\u3001\u9e21\u86cb\u7b49\uff09<\/li>\n
  • \u533b\u7597\u7528\u54c1\u548c\u533b\u7597\u670d\u52a1\uff08\u5982\u533b\u751f\u8bca\u6240\u8d39\u7528\u3001\u5904\u65b9\u836f\u3001\u533b\u9662\u670d\u52a1\uff09<\/li>\n
  • \u6559\u80b2\u548c\u57f9\u8bad\u670d\u52a1\uff08\u5982\u516c\u7acb\u5b66\u6821\u5b66\u8d39\u3001\u5927\u5b66\u8bfe\u7a0b\u5b66\u8d39\uff09<\/li>\n
  • \u513f\u7ae5\u4fdd\u80b2\u670d\u52a1<\/li>\n
  • \u6148\u5584\u673a\u6784\u63d0\u4f9b\u7684\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1<\/li>\n
  • \u4f4f\u5b85\u7684\u79df\u91d1\uff08\u957f\u79df\u4f4f\u5b85\uff09<\/li>\n
  • \u6c34\u7ba1\u3001\u7535\u3001\u7164\u6c14\u7b49\u57fa\u672c\u516c\u5171\u670d\u52a1\uff08\u4f46\u6ce8\u610f\uff1a\u67d0\u4e9b\u60c5\u51b5\u4e0b\u53ef\u80fd\u9700\u9002\u7528GST\uff09<\/li>\n<\/ul>\n

    \u6b64\u5916\uff0c\u8fd8\u6709\u4e00\u7c7b\u201cGST\u8f93\u5165\u7a0e\u201d<\/b>\uff08Input-taxed\uff09\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u4f8b\u5982\u4f4f\u5b85\u7684\u4e8c\u624b\u9500\u552e\uff08\u4e8c\u624b\u623f\u4ea4\u6613\u4e2d\u7684\u5356\u65b9\u4e00\u822c\u4e0d\u6536GST\uff09\u3001\u91d1\u878d\u4ea7\u54c1\uff08\u5982\u8d37\u6b3e\u3001\u4fdd\u9669\u3001\u6d3b\u671f\u5b58\u6b3e\u5229\u606f\uff09\u7b49\u3002\u8fd9\u7c7b\u4ea4\u6613\u4e2d\uff0c\u5356\u65b9\u7684\u9500\u552e\u989d\u4e0d\u5305\u542bGST\uff0c\u4f46\u5356\u65b9\u4e5f\u4e0d\u80fd\u62b5\u6263\u4e0e\u6b64\u7c7b\u4f9b\u5e94\u76f8\u5173\u7684\u8fdb\u9879\u7a0e\u3002<\/p>\n

    for\u51fa\u53e3\u5546\u54c1<\/b>\uff08\u5373\u9500\u552e\u7ed9\u6d77\u5916\u5ba2\u6237\u7684\u5546\u54c1\uff09\u4ee5\u53ca\u514d\u7a0e\u5e97\u9500\u552e<\/b>\uff0c\u901a\u5e38\u9002\u7528GST\u96f6\u7a0e\u7387\uff08GST-free\uff0c\u4e14\u53ef\u9000\u7a0e\uff09\u3002\u5728\u673a\u573a\u514d\u7a0e\u5e97\u8d2d\u4e70\u7684\u5546\u54c1\uff0c\u79bb\u5883\u65f6\u53ef\u4ee5\u7533\u8bf7\u9000\u56de\u5df2\u4ed8\u7684GST\uff08\u901a\u8fc7TRS\u7cfb\u7edf\uff09\u3002<\/p>\n

    \u4e09\u3001\u8c01\u9700\u8981\u6ce8\u518cGST\uff1f<\/h2>\n

    \u5e76\u975e\u6240\u6709\u5728\u6fb3\u5927\u5229\u4e9a\u505a\u751f\u610f\u7684\u4eba\u90fd\u8981\u6ce8\u518cGST\u3002\u6ce8\u518cGST\u7684\u4e3b\u8981\u95e8\u69db\u662f\uff1a<\/p>\n

      \n
    • \u8425\u4e1a\u989d\u95e8\u69db<\/b>\uff1a\u5982\u679c\u60a8\u7684\u4f01\u4e1a\uff08\u6216\u4e2a\u4f53\u7ecf\u8425\uff09\u7684\u5e74\u5ea6\u8425\u4e1a\u989d\uff08GST\u8425\u4e1a\u989d\uff09\u8d85\u8fc775,000\u6fb3\u5143\uff08\u975e\u8425\u5229\u7ec4\u7ec7\u4e3a150,000\u6fb3\u5143\uff09\uff0c\u5219\u5fc5\u987b\u6ce8\u518cGST\u3002<\/li>\n
    • \u51fa\u79df\u8f66\/\u62fc\u8f66\u884c\u4e1a<\/b>\uff1a\u65e0\u8bba\u8425\u4e1a\u989d\u591a\u5c11\uff0c\u4ece\u4e8b\u51fa\u79df\u8f66\u6216\u62fc\u8f66\uff08\u5982Uber\uff09\u670d\u52a1\u7684\u4f01\u4e1a\u90fd\u5fc5\u987b\u6ce8\u518cGST\u3002<\/li>\n
    • \u81ea\u613f\u6ce8\u518c<\/b>\uff1a\u5373\u4f7f\u8425\u4e1a\u989d\u4f4e\u4e8e\u95e8\u69db\uff0c\u4f01\u4e1a\u4e5f\u53ef\u4ee5\u81ea\u613f\u9009\u62e9\u6ce8\u518cGST\u3002\u6ce8\u518c\u540e\uff0c\u867d\u7136\u9700\u8981\u5411\u5ba2\u6237\u6536\u53d6GST\u5e76\u5b9a\u671f\u7533\u62a5\uff0c\u4f46\u540c\u65f6\u53ef\u4ee5\u62b5\u6263\u91c7\u8d2d\u4e2d\u7684GST\uff08\u8fdb\u9879\u7a0e\uff09\u3002\u5bf9\u4e8e\u521d\u521b\u4f01\u4e1a\u6216\u7ecf\u5e38\u6709\u5927\u989d\u91c7\u8d2d\u7684\u751f\u610f\uff0c\u81ea\u613f\u6ce8\u518c\u53ef\u80fd\u66f4\u5212\u7b97\u3002<\/li>\n<\/ul>\n

      \u4f5c\u4e3a\u7559\u5b66\u751f\u6216\u65b0\u79fb\u6c11\uff0c\u5982\u679c\u60a8\u53ea\u662f\u6253\u5de5\uff08\u6bd4\u5982\u505a\u4e34\u65f6\u5de5\u6216\u517c\u804c\uff09\uff0c\u901a\u5e38\u60c5\u51b5\u4e0b\u5de5\u8d44\u6536\u5165\u4e0d\u6d89\u53caGST\uff08\u56e0\u4e3a\u96c7\u4e3b\u5df2\u7ecf\u4ee3\u6263\u4e86PAYG\u9884\u6263\u7a0e\uff09\u3002\u4f46\u5982\u679c\u60a8\u5728\u6fb3\u6d32\u505a\u5c0f\u751f\u610f\uff08\u6bd4\u5982\u4ee3\u8d2d\u3001\u7ebf\u4e0a\u5f00\u5e97\u3001\u9001\u5feb\u9012\uff09\uff0c\u5c31\u9700\u8981\u4ed4\u7ec6\u8ba1\u7b97\u8425\u4e1a\u989d\u662f\u5426\u8fbe\u5230\u6ce8\u518c\u95e8\u69db\u3002<\/p>\n

      \u56db\u3001GST\u5982\u4f55\u7533\u62a5\u4e0e\u7f34\u7eb3\uff1f<\/h2>\n

      \u6ce8\u518c\u4e86GST\u7684\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u5411ATO\u63d0\u4ea4\u5546\u4e1a\u6d3b\u52a8\u62a5\u544a\uff08Business Activity Statement\uff0cBAS\uff09<\/b>\u3002BAS\u7684\u7533\u62a5\u5468\u671f\u901a\u5e38\u5206\u4e3a\u4e09\u79cd\uff1a<\/p>\n

        \n
      • \u5b63\u5ea6\u7533\u62a5<\/b>\uff08\u5927\u591a\u6570\u5c0f\u4f01\u4e1a\uff09\uff1a\u6bcf\u4e09\u4e2a\u6708\u4e00\u6b21\uff0c\u6bcf\u5e74\u9700\u7533\u62a5\u56db\u6b21\u3002<\/li>\n
      • \u6708\u5ea6\u7533\u62a5<\/b>\uff08\u8425\u4e1a\u989d\u8f83\u5927\u6216\u81ea\u613f\u9009\u62e9\uff09\uff1a\u6bcf\u6708\u4e00\u6b21\u3002<\/li>\n
      • \u5e74\u5ea6\u7533\u62a5<\/b>\uff08\u8425\u4e1a\u989d\u7279\u522b\u5c0f\u4e14\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\uff09\uff1a\u6bcf\u5e74\u4e00\u6b21\u3002<\/li>\n<\/ul>\n

        \u5728BAS\u4e2d\uff0c\u4f01\u4e1a\u9700\u8981\u586b\u62a5\uff1a<\/p>\n

          \n
        1. GST\u9500\u552e\u989d<\/b>\uff08\u5373\u9500\u9879\u7a0e\uff09\uff1a\u5f53\u671f\u5411\u5ba2\u6237\u6536\u53d6\u7684GST\u603b\u989d\u3002<\/li>\n
        2. GST\u91c7\u8d2d\u989d<\/b>\uff08\u5373\u8fdb\u9879\u7a0e\uff09\uff1a\u5f53\u671f\u4f01\u4e1a\u91c7\u8d2d\u5546\u54c1\u6216\u670d\u52a1\u65f6\u652f\u4ed8\u7ed9\u4f9b\u5e94\u5546\u7684GST\u3002<\/li>\n
        3. \u5e94\u4ed8\u51c0\u989d<\/b>\uff1a\u9500\u9879\u7a0e - \u8fdb\u9879\u7a0e\u3002\u5982\u679c\u4e3a\u6b63\u6570\uff0c\u5219\u9700\u5411ATO\u7f34\u7eb3\uff1b\u5982\u679c\u4e3a\u8d1f\u6570\uff08\u5373\u8fdb\u9879\u7a0e\u5927\u4e8e\u9500\u9879\u7a0e\uff09\uff0c\u5219\u53ef\u4ee5\u4eceATO\u83b7\u5f97\u9000\u7a0e\u3002<\/li>\n<\/ol>\n

          \u4f01\u4e1a\u5fc5\u987b\u59a5\u5584\u4fdd\u7559\u6240\u6709\u53d1\u7968\u3001\u6536\u636e\u3001\u8d26\u5355\u7b49\u8bc1\u660e\u6587\u4ef6\u81f3\u5c115\u5e74\uff0c\u4ee5\u5907ATO\u6838\u67e5\u3002\u5982\u679c\u6f0f\u62a5\u6216\u9519\u62a5\uff0c\u53ef\u80fd\u9762\u4e34\u7f5a\u6b3e\u548c\u5229\u606f\u3002<\/p>\n

          \u4e94\u3001GST\u5bf9\u6d88\u8d39\u8005\u7684\u5f71\u54cd<\/h2>\n

          \u5bf9\u4e8e\u666e\u901a\u6d88\u8d39\u8005\uff08\u5305\u62ec\u7559\u5b66\u751f\u548c\u65b0\u79fb\u6c11\uff09\uff0cGST\u610f\u5473\u7740\u60a8\u5728\u6fb3\u6d32\u8d2d\u4e70\u7684\u5927\u90e8\u5206\u5546\u54c1\u90fd\u4f1a\u6bd4\u6807\u4ef7\u591a\u4ed810%\u3002\u4f46\u6ce8\u610f\uff1a\u6fb3\u6d32\u5546\u54c1\u6807\u4ef7\u901a\u5e38\u5df2\u7ecf\u5305\u542bGST\uff08\u5373\u542b\u7a0e\u4ef7\uff09\uff0c\u6240\u4ee5\u60a8\u5728\u8d85\u5e02\u770b\u5230\u7684$5\u725b\u5976\uff0c\u5b9e\u9645\u652f\u4ed8\u5c31\u662f$5\uff0c\u5176\u4e2d\u7ea6$0.45\u662fGST\uff08\u8ba1\u7b97\u65b9\u5f0f\uff1a5 \u00f7 1.1 \u00d7 0.1 \u2248 0.455\uff09\u3002<\/p>\n

          \u5bf9\u4e8e\u6765\u6fb3\u65c5\u6e38\u6216\u77ed\u671f\u505c\u7559\u7684\u6e38\u5ba2\uff0c\u79bb\u5883\u65f6\u53ef\u4ee5\u7533\u8bf7\u9000\u7a0e\uff08Tourist Refund Scheme\uff0cTRS\uff09\uff0c\u6761\u4ef6\u662f\uff1a\u5728\u79bb\u5883\u524d60\u5929\u5185\u8d2d\u4e70\u7684\u5546\u54c1\uff0c\u5355\u5f20\u53d1\u7968\u542bGST\u91d1\u989d\u8d85\u8fc7300\u6fb3\u5143\uff0c\u5e76\u4e14\u5546\u54c1\u7531\u672c\u4eba\u643a\u5e26\u51fa\u5883\u3002\u9000\u7a0e\u540e\uff0c\u6e38\u5ba2\u76f8\u5f53\u4e8e\u8282\u7701\u4e8610%\u82b1\u8d39\u3002<\/p>\n

          \u800c\u5bf9\u4e8e\u5728\u6fb3\u6d32\u5b9a\u5c45\u6216\u957f\u671f\u751f\u6d3b\u7684\u4eba\u6765\u8bf4\uff0cGST\u662f\u65e0\u6cd5\u907f\u514d\u7684\u65e5\u5e38\u652f\u51fa\u3002\u4e0d\u8fc7\uff0c\u7531\u4e8e\u57fa\u672c\u98df\u54c1\u548c\u533b\u7597\u5c5e\u4e8eGST\u8c41\u514d\uff0c\u4f4e\u6536\u5165\u5bb6\u5ead\u7684\u751f\u6d3b\u538b\u529b\u5f97\u5230\u4e86\u4e00\u5b9a\u7a0b\u5ea6\u7684\u7f13\u89e3\u3002<\/p>\n

          \u516d\u3001GST\u4e0e\u7559\u5b66\u3001\u79fb\u6c11\u5e38\u89c1\u95ee\u9898<\/h2>\n

          \u5f88\u591a\u7559\u5b66\u751f\u5173\u5fc3\uff1a\u6211\u5728\u6fb3\u6d32\u6253\u5de5\u7684\u6536\u5165\u9700\u8981\u4ea4GST\u5417\uff1f<\/b>\u7b54\u6848\u662f\u4e0d\u9700\u8981\uff0c\u56e0\u4e3a\u60a8\u8d5a\u7684\u662f\u5de5\u8d44\uff0c\u4e0d\u662f\u7ecf\u8425\u6536\u5165\u3002\u4f46\u5982\u679c\u60a8\u5728\u6fb3\u6d32\u505a\u4ee3\u8d2d\u6216\u81ea\u7531\u804c\u4e1a\u8005\uff0c\u5c31\u9700\u8981\u6309\u4e0a\u8ff0\u8425\u4e1a\u989d\u95e8\u69db\u5224\u65ad\u662f\u5426\u6ce8\u518cGST\u3002<\/p>\n

          \u5bf9\u4e8e\u51c6\u5907\u6295\u8d44\u623f\u4ea7\u6216\u505a\u751f\u610f\u7684\u65b0\u79fb\u6c11\uff0c\u4e86\u89e3GST\u5c24\u4e3a\u91cd\u8981\u3002\u4f8b\u5982\u8d2d\u4e70\u5546\u4e1a\u5730\u4ea7\uff08\u5546\u94fa\u3001\u529e\u516c\u5ba4\uff09\u65f6\uff0c\u5370\u82b1\u7a0e\u548cGST\u5982\u4f55\u8ba1\u7b97\uff1f\u5982\u679c\u8d2d\u4e70\u4f4f\u5b85\u51fa\u79df\uff08\u7eaf\u4f4f\u5b85\uff09\uff0c\u79df\u91d1\u6536\u5165\u4e00\u822c\u6ca1\u6709GST\uff0c\u4f46\u60a8\u4e5f\u4e0d\u80fd\u62b5\u6263\u623f\u5c4b\u76f8\u5173\u7684GST\uff08\u56e0\u4e3a\u4f4f\u5b85\u79df\u8d41\u662f\u8f93\u5165\u7a0e\u4f9b\u5e94\uff09\u3002\u800c\u5982\u679c\u662f\u77ed\u671f\u6c11\u5bbf\u79df\u8d41\uff08\u5982Airbnb\uff09\uff0c\u5219\u901a\u5e38\u9700\u8981\u6ce8\u518cGST\u5e76\u7f34\u7eb3\u3002<\/p>\n

          In addition, regarding\u8fdb\u53e3\u5546\u54c1<\/b>\uff1a\u4ece\u6d77\u5916\u7f51\u8d2d\u4ef7\u503c\u4f4e\u4e8e1000\u6fb3\u5143\u7684\u5546\u54c1\uff0c\u76ee\u524d\u514d\u7a0e\uff08GST\u548c\u5173\u7a0e\u5747\u514d\uff09\u3002\u4f46\u8d85\u8fc71000\u6fb3\u5143\u7684\u7269\u54c1\uff0c\u6e05\u5173\u65f6\u9700\u652f\u4ed8GST\u548c\u53ef\u80fd\u7684\u5173\u7a0e\u3002\u81ea2018\u5e74\u8d77\uff0c\u6fb3\u5927\u5229\u4e9a\u8fd8\u5bf9\u4f4e\u4ef7\u503c\u8fdb\u53e3\u5546\u54c1\uff08\u4f4e\u4e8e1000\u6fb3\u5143\uff09\u5f81\u6536GST\uff0c\u7531\u7535\u5546\u5e73\u53f0\uff08\u5982\u4e9a\u9a6c\u900a\u3001eBay\uff09\u4ee3\u6536\u4ee3\u7f34\u3002<\/p>\n

          \u4e03\u3001\u4e0e\u6fb3\u5927\u5229\u4e9aGST\u7a0e\u76f8\u5173\u7684\u95ee\u9898<\/h2>\n

          \u4e0b\u9762\u662f\u5173\u4e8eGST\u7684\u51e0\u4e2a\u5e38\u89c1\u95ee\u9898\u53ca\u89e3\u7b54\uff1a<\/p>\n

          1. \u6211\u5f00\u4e86\u4e00\u4e2a\u5c0f\u7f51\u5e97\uff0c\u8425\u4e1a\u989d\u53ea\u67092\u4e07\u6fb3\u5143\uff0c\u9700\u8981\u6ce8\u518cGST\u5417\uff1f<\/h3>\n

          \u4e0d\u9700\u8981\u3002\u53ea\u8981\u5e74\u5ea6\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc775,000\u6fb3\u5143\uff0c\u4e14\u4e0d\u5c5e\u4e8e\u51fa\u79df\u8f66\/\u62fc\u8f66\u884c\u4e1a\uff0c\u60a8\u53ef\u4ee5\u4e0d\u6ce8\u518cGST\u3002\u4f46\u60a8\u4e5f\u53ef\u4ee5\u9009\u62e9\u81ea\u613f\u6ce8\u518c\uff0c\u4ee5\u4fbf\u62b5\u6263\u8fdb\u8d27\u65f6\u652f\u4ed8\u7684GST\u3002<\/p>\n

          2. \u6211\u5728\u6fb3\u6d32\u4e70\u4e86\u4e00\u5957\u4e8c\u624b\u623f\u81ea\u4f4f\uff0c\u4e70\u5356\u65f6\u9700\u8981\u4ea4GST\u5417\uff1f<\/h3>\n

          \u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u4e8c\u624b\u4f4f\u5b85\uff08\u5df2\u5efa\u6210\u4e14\u957f\u671f\u5c45\u4f4f\uff09\u7684\u9500\u552e\u5c5e\u4e8eGST\u8c41\u514d\uff08\u4f9b\u5e94\u5546\u4e0d\u7528\u6536GST\uff0c\u4e70\u65b9\u4e5f\u4e0d\u7528\u4ea4\uff09\u3002\u4f46\u5982\u679c\u662f\u65b0\u5efa\u4f4f\u5b85\uff08\u5168\u65b0\u6216\u5927\u5e45\u7ffb\u65b0\u540e\u7684\u7b2c\u4e00\u624b\u9500\u552e\uff09\uff0c\u5219\u552e\u4ef7\u5305\u542bGST\uff0c\u4e14\u8d2d\u4e70\u8005\u53ef\u80fd\u6709\u6743\u7533\u8bf7GST\u62b5\u6263\uff08\u5982\u679c\u8d2d\u4e70\u76ee\u7684\u662f\u51fa\u79df\u5e76\u6ce8\u518c\u4e86GST\uff09\u3002<\/p>\n

          3. \u6211\u4f5c\u4e3a\u7559\u5b66\u751f\uff0c\u5728\u6fb3\u6d32\u4e70\u7535\u5b50\u4ea7\u54c1\u5e26\u56de\u56fd\uff0c\u53ef\u4ee5\u9000\u7a0e\u5417\uff1f<\/h3>\n

          \u53ef\u4ee5\uff0c\u53ea\u8981\u60a8\u6301\u6709\u5b66\u751f\u7b7e\u8bc1\u5e76\u5728\u79bb\u5883\u524d60\u5929\u5185\u8d2d\u4e70\uff0c\u5355\u5f20\u53d1\u7968\u91d1\u989d\u8d85\u8fc7300\u6fb3\u5143\uff0c\u4e14\u5546\u54c1\u80fd\u968f\u8eab\u643a\u5e26\u6216\u6258\u8fd0\u51fa\u5883\u5373\u53ef\u901a\u8fc7TRS\u9000\u7a0e\u3002\u4f46\u6ce8\u610f\uff0c\u9000\u7684\u662fGST\u90e8\u5206\uff08\u53d1\u7968\u4e0a\u768410%\uff09\u3002<\/p>\n

          4. \u6211\u6ce8\u518c\u4e86GST\uff0c\u4f46\u4e00\u76f4\u6ca1\u6709\u7533\u62a5\uff0c\u4f1a\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/h3>\n

          ATO\u4f1a\u53d1\u51fa\u5230\u671f\u901a\u77e5\uff0c\u5e76\u53ef\u80fd\u52a0\u6536\u7f5a\u91d1\u548c\u5229\u606f\u3002\u5982\u679c\u6076\u610f\u4e0d\u7533\u62a5\uff0c\u8fd8\u53ef\u80fd\u88ab\u7f5a\u6b3e\u751a\u81f3\u9762\u4e34\u6cd5\u5f8b\u8bc9\u8bbc\u3002\u8bf7\u52a1\u5fc5\u6309\u65f6\u63d0\u4ea4BAS\u3002<\/p>\n

          5. \u6211\u5e2e\u670b\u53cb\u5e26\u4e1c\u897f\u56de\u56fd\uff0c\u6536\u4e86\u4e00\u4e9b\u8f9b\u82e6\u8d39\uff0c\u8fd9\u9700\u8981\u4ea4GST\u5417\uff1f<\/h3>\n

          \u5982\u679c\u60a8\u53ea\u662f\u5076\u5c14\u5e2e\u670b\u53cb\uff0c\u4e0d\u7b97\u7ecf\u8425\u884c\u4e3a\uff0c\u4e0d\u9700\u8981\u6ce8\u518cGST\u3002\u5982\u679c\u9891\u7e41\u64cd\u4f5c\u5e76\u8d5a\u53d6\u5229\u6da6\uff0c\u53ef\u80fd\u88ab\u770b\u4f5c\u751f\u610f\uff0c\u9700\u8981\u9075\u5b88\u7a0e\u52a1\u89c4\u5b9a\u3002<\/p>\n

          8. Conclusion<\/h2>\n

          \u6fb3\u5927\u5229\u4e9aGST\u7a0e\u662f\u4e00\u79cd\u7b80\u5355\u800c\u5e7f\u6cdb\u7684\u6d88\u8d39\u7a0e\uff0c\u7a0e\u738710%\uff0c\u51e0\u4e4e\u6e17\u900f\u5230\u65e5\u5e38\u751f\u6d3b\u7684\u65b9\u65b9\u9762\u9762\u3002\u65e0\u8bba\u662f\u7559\u5b66\u751f\u3001\u65b0\u79fb\u6c11\u8fd8\u662f\u5df2\u7ecf\u5728\u6fb3\u6d32\u6253\u62fc\u591a\u5e74\u7684\u670b\u53cb\uff0c\u4e86\u89e3GST\u7684\u57fa\u672c\u89c4\u5219\u90fd\u80fd\u5e2e\u52a9\u60a8\u66f4\u597d\u5730\u7ba1\u7406\u4e2a\u4eba\u8d22\u52a1\uff0c\u907f\u514d\u7a0e\u52a1\u98ce\u9669\u3002\u5982\u679c\u60a8\u6253\u7b97\u5728\u6fb3\u6d32\u521b\u4e1a\u6216\u505a\u5c0f\u751f\u610f\uff0c\u8bb0\u5f97\u5148\u7b97\u4e00\u7b97\u8425\u4e1a\u989d\u662f\u5426\u8d85\u8fc7\u95e8\u69db\uff0c\u53ca\u65f6\u6ce8\u518cGST\u6216\u54a8\u8be2\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u3002<\/p>\n

          Thank you for your reading. I hope this article can help you understand\u6fb3\u5927\u5229\u4e9aGST\u7a0e\u662f\u4ec0\u4e48<\/b>\uff0c\u5982\u679c\u60a8\u8fd8\u6709\u5176\u4ed6\u5173\u4e8e\u6fb3\u6d32\u7a0e\u52a1\u3001\u751f\u6d3b\u6216\u7559\u5b66\u7684\u95ee\u9898\uff0c\u6b22\u8fce\u7ee7\u7eed\u7559\u8a00\u3002\u6211\u4eec\u4e0b\u671f\u518d\u89c1\uff01<\/p>\n

          Please indicate the source of any reprint:AU6001.COM \u2013 Australia Chinese Encyclopedia<\/a> \u00bb \u5168\u9762\u89e3\u8bfb\u6fb3\u5927\u5229\u4e9aGST\u7a0e\uff1a\u662f\u4ec0\u4e48\u3001\u5982\u4f55\u5f71\u54cd\u4f60\u7684\u94b1\u5305\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\u7a0e\u662f\u4ec0\u4e48\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 \u5728\u6fb3\u5927\u5229\u4e9a\u751f\u6d3b\u3001\u5de5\u4f5c\u6216\u7ecf\u5546\uff0c\u51e0\u4e4e\u6bcf\u5929\u90fd\u4f1a\u548cGST\uff08Goods …<\/p>","protected":false},"author":1,"featured_media":34240,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[766],"tags":[52272,52269,52270,52271,15574],"class_list":["post-34241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-ato","tag-gst","tag-52270","tag-15574"],"_links":{"self":[{"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/posts\/34241","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=34241"}],"version-history":[{"count":0,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/posts\/34241\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/media\/34240"}],"wp:attachment":[{"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/media?parent=34241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/categories?post=34241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/au0061.com\/en\/wp-json\/wp\/v2\/tags?post=34241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}