Ndezvipi Mapeji Anotarisira PST uye Provincial Provincial Tax Tax Rates Chart
Mutero Wechipatimendi Wokutengesa, unowanzonzi PST, mutero wehurumende unoiswa kune vatengi vezvinhu zvakawanda uye mamwe mabasa mune mamwe mapurovhinzi.
Ndedzipi Mapuwa / Nharaunda Chekuita PST?
Mapurisa anoverengeka muCanada akabvumirana kubatanidza mitero yavo yekutengesa yehurumende pamwe neFeraleral Goods and Services Tax (GST) uye ikozvino inopa imwechete Yakabatanidzwa Mutero Mutengo (HST) iyo inosanganisira GST nematare ekutengesa ehurumende.
Ontario yakashandisa HST muna 2010, inosangana neNova Scotia, New Brunswick, neNewfoundland & Labrador uko HST yakanga yatotanga kwekanguva. Dunhu reBritain Columbia rakagadzirisa zvishoma neHST asi rakadzokera kuhurumende yePST mushure mekuramba HST mune referendum yenyika.
Imwe mitero yematunhu aya neHST ndeiyo :
- Ontario - HST pamwe chete ne13%
- New Brunswick - HST yakavhenganiswa nehuwandu hwe15% (saJuly 1st, 2016)
- Nova Scotia - HST pamwe chete neshamba 15%
- Newfoundland & Labrador - HST yakavhenganiswa purogiramu 15% (saJuly 1st, 2016)
- Prince Edward Island - HST yakavhenganiswa purogiramu 15% (kubva munaOctober 1, 2016)
Mapurisa mana aripo iye zvino ane mutero wekutengesa wehurumende iyo yaanobhadhara zvakasiyana asi asi kuwedzera kune GST. Nzvimbo yekutengesa mitero yekutengesa uye mazita ndeyi :
- British Columbia : 7% yePatent Sales Tax (PST)
- Manitoba : 8% Sales Sales Tax (RST)
- Saskatchewan : 5% Provincial Sales Tax (PST)
- Quebec : 9.975% Quebec Sales Tax (QST)
Alberta , Yukon, Nunavut, neNorth West Territories havana hutoro hwekutengesa uye yeGST chete.
Kunze kwekusiyana kwePST nemari yakawanda, hurumende yekutengesa mitero inogona kusiyaniswa mukati mematunhu zvichienderana nechinangwa chipi kana basa riri kubhadhara. Semuenzaniso, muBBC, asi inowanzotengeswa mutero wekutengesa inenge 7 muzana, iwe uchabhadhara 12 muzana apo iwe unotenga motokari kubva kune munhu wega uye 10 muzana apo iwe unotenga doro.
(Ona Kutengesa uye Kuunganidza Mutero muBritain Columbia kuti uwane mamwe mashoko.) Sezvokutengeserana, ibasa rako kudzidza kuti PST inoshandisa sei zvinhu zvako uye maitirwo uye unotengesa mazinga akakodzera.
Ndinofanira Kutumira Kubhadhara uye Kutengesa PST / RST / QST?
Sokushanda kwebhizimisi mune chero ipi zvayo mapurumende ane PST, ndiro basa rako rekubhadhara, kutora uye kubvisa mutero wekutengesa wepurovhinzi pane zvinhu zvinoshandiswa nemabasa. Kusiyana neGST / HST, hapana Small Supplier kunze kwebhadharo rekutengesa kune dzimwe nyika (kunze kweBBC; ona Bhizinesi Rako Rinodiwa Kuzvinyoresa kuBBC PST kuti uwane mamwe mashoko).
Kuti uwane mamwe mashoko pamusoro pePST, ona:
Kusiyanisa kwekubudiswa uye Zero-Rated Goods and Services
Zvimwe zvinhu uye mabasa hazvibvumirwi kana zero-yakarongwa, izvo zvinoreva kuti haudhari PST / RST / QST pane invoice yevatengi. Kubva pamaonero emudzimai webhizimisi, musiyano pakati pekuregererwa uye zero-rated goods nezvinhu zvekutengeserana ndezvokuti zero-rated maridhi nemasevisi unogona kutora Input Tax Credits (ITCs) kuti uwane PST / RST / QST iwe waibhadhara kana bhizinesi rako rekutenga uye / kana mari . Izvo zvinokodzera sePST / RST / QST kusunungurwa kana zero-rated zvinogona kusiyana pakati pematunhu, zvisinei.
Ona magwaro ehurumende anotevera kuti uwane mamwe mashoko:
- Manitoba - Chidimbu chekubhadhara uye kuregererwa zvigadzirwa nemabasa
- BC - PST Zvinyorwa uye Zvinyorwa Zvinyorwa Zvido zvekuda (PST 200)
- Saskatchewan - Nhamba dzeMatunhu Ekutengesa Mutero uye maziso.
- Quebec - Kutengesa kutengesa kana zvipo uye zero-yakatarwa kutengesa kana zvinhu.
Mienzaniso yePST Yakabudiswa zvinhu kubva kuhurumende yeBBC website:
- zvokudya zvekushandisa vanhu (semuenzaniso zvokudya zvekudya uye kugadzira zvokudya zvakadai sezvokudya zvekudya)
- mabhuku, mapepanhau, uye magazini
- vana-zvipfeko zvakakura
- mabhasikoro
- mishonga yemishonga uye mishonga yezvokurapa yemhuri yakadai sechirwere chekukanda uye mishonga inorwadza
- utano uye mishonga yemishonga, nemichina yevanhu vane urema *
- zvipfeko zvevanhu vakuru uye zvipfeko zvevana vaduku pasi pemakore gumi nemashanu *
- zvikoro zvevadzidzi *
- midziyo yokuchengetedza uye mbatya dzokudzivirira *
- kurima, fertilizer, hove, uye aquaculture *
- inotengwa neMarudzi Okutanga nevanhu uye zvikwata pane nzvimbo yakachengetwa *
- zvinhu zvakatengwa kuti zvidzore kana kubhadhara *
* Inowanikwa mune mamwe mamiriro ezvinhu uye inogona kudhinda zvinyorwa.
Mienzaniso yeCQST Zero-rated service and supplies kubva paRevenu Quebec website:
- kutengesa kwechiremba mishonga
- kutengesa kweimwe mishonga yemishonga
- sales of basic groceries
- kutengesa kweimwe nzvimbo inoshandiswa mukurima uye hove
- kutengesa kwezvimwe zvinhu kana maitirwo anotengeswa kunze kweCanada (kana kunze kweQuebec, nokuda kweQST zvinangwa)
- urongwa hwevamwe vanofambisa kana kutakura mitambo yekutakura
- kutengesa mabhuku akadhindwa ane International Standard Book Number (ISBN), pasi pe QST system chete
Nokuda kweGST / HST mashoko, ona Mhinduro kune Common GST / HST Mibvunzo uye / kana Zvose nezveGST / HST yeCanada Small Businesses .
Uyewo Anozivikanwa Se: RST (Retail Sales Tax). QST (Quebec Sales Tax).
Mienzaniso: MuQuebec PST (Mutero Wepamutemo Wechipatara), inonzi QST (Quebec Sales Tax).