Uye Ko Bhizimisi Rako Riduku Rinoda Kushandisa GST?
GST (Goods and Service Tax) "inotengeswa ne5% pakugoverwa kwezvinhu zvakawanda uye mazano muCanada" (Canada Revenue Agency (CRA)).
Mune mapurovhinzi anoramba ane mitero yekutengesa yezvematongerwo enyika pane zvigadzirwa nemishandiro, GST inoshandiswa kuwedzera kune mitero yezvitengesi zvekutengesa (kureva kuSaskatchewan, Manitoba uye British Columbia). MuNewfoundland neRabrador, New Brunswick neNova Scotia, PEI neOntario, GST inosanganiswa nePST (Provincial Provincial Tax Tax) kuti iite HST (Yakabvumirana Mutero Wekutengesa).
Ona Nzira yekupa Invoice yezvino GST / PST / HST mazana ematunhu ose nenharaunda.
Ndiani Anofanira Kubhadhara GST / HST?
Somutengi, iwe unobhadhara GST / HST pazvinhu zvose zvinotengesa uye maitirwo, kunze kweiyo -yakarongwa uye inodzingwa zvishandiso nemasevisi . Kune nguva dzose zvisizvo. Hurumende dzehurumende nehurumende uye MaNyika Dzokutanga vanhu havawanzobhadhara GST / HST.
Sebhizinesi, kunze kwekuti iwe unokodzera seMutengesi Muduku (sezvinotsanangurwa pasi apa), unofanira kutengesa GST pane zvose zvinotengesa zvinhu nemabasa.
Ko Muteresi Asingaiti Mubatsiri Anogona Kuwana GST / HST Inobhadharwa Pfuma Yakatengwa muCanada?
Vagari vasiri vagari vanogona kugona kudzorera GST / HST inobhadharwa pazvinhu zvakatengwa (uye zvinotora) muCanada kunze kwekuti vaigona kuratidza kuti zvinhu zvakatengeswa kubva kuCanada mumazuva makumi matanhatu ekutenga. Mutengi anofanira kupedza zvinyorwa zvakadzingwa zvekutsvaga / kutumira zvinyorwa uye kuti zvive zvigadziriswa nemaganhu emuganhu.
Mutengi anoronga kuti mutengesi atumire zvakananga zvinhu kune imwe kero kunze kweCanada haazopi mhosva GST / HST.
Ndezvipi Mimwe Mienzaniso Yezvinhu Zvisingabviswi GST / HST?
- Sales of used residential housing (kana muridzi asiri muvaki uye chivako chisati chagadziridzwa)
- Residential rent (kana yakapfuura mwedzi mumwe chete)
- Residential condominium fees
- Mishonga yezvechiremba uye mazino - inosanganisira vanachiremba, vanachiremba vemazino, mazino hygienists, orthodontists, optometrists, chiropractors, physiotherapists, audiologists, psychologists, podiatrists, dieticians, vashandi vomunharaunda (asi kwete kuisa massage therapists)
- College / University / Vocational school courses iyo inotungamirira ku diploma kana degree kana inofanirwa kuita basa kana basa
- Mutemo wezvemitemo
- Zvidzidzo zveMimhanzi
- Mari dzinosungirirwa pamapuranga, migwagwa, mabhiriji, nezvimwewo.
- Mari yebhadharo mari yakadai semari yebhangi yebhangi, mari yezvikwereti, nezvimwe
- Nheyo dzakapiwa nehurumende dzenharaunda, masunharaunda, zvipo, uye masangano ehurumende akadai sokuparidzirwa kwemvura, sewerage, marara nekudzokororazve, mabhizimisi uye mvumo, kufamba
Ona zvakare Canada Revenue Agency's Exempt Goods and Services.
Ndezvipi Mimwe Mienzaniso YeZero-Yakayerwa Zvinhu?
Mutengi haabhadhari GST pane chinhu chinonzi zero; zvisinei, mutengesi anogona kutora Input Tax Credits kuti awane GST / HST inobhadharwa pakutenga kana mari inoshandiswa pakutengeswa kwechimwe chinhu. Mienzaniso:
- Zvokudya zvekare - zvinosanganisira nyama, huku, hove, zviyo, mukaka, mazai, mishonga (yakachena, yakanamirwa, makinheni), kofi, tei, nezvimwewo (hazvisi zvinhu zvisingakoshi pakudikanwa kwezvokudya, zvakadai sekudya zvekudya, doro, sodas , candy, nezvimwewo)
- Chirongwa cheDhipatimendi Zvinodhaka uye mari yekuparadzira. Nyaya yakawanda pamusoro pemishonga inoshandiswa seyakadai sekurwadziwa kunorwadza, mavitamini nemaminerari, zvinowedzera, mishonga inotonhora, mabhanji, nezvimwewo hazvisi zero-rated uye GST / HST inofanira kupiwa mhosva. (Kazhinji, kana chinhu icho chisingadi chiremba uye chinangwa chekubata chirwere chiduku hazvisi zero-yakarongwa.)
- Zvirwere zvechiremba, kusanganisira zvikwata zvemavhiri, vanofamba, mazai, imbwa dzinotungamirira, mazino anonzwa, mazino mavo kana maziso, magirazi emaziso kana mashizha, mashizha ekufambisa, magadzirirwo emagetsi, kugadziriswa kumotokari kugadzirisa hurema, maitiro, nezvimwewo.
- Zvimwe zvekutengesa zvinhu uye maitirwo. Nhumbi dzinofanira kutumirwa kune imwe nzvimbo kunze kweCanada.
Bhizinesi Rangu Rinodiwa Kutengesa GST?
Mabhizimusi anoonekwa seVaduku Vashoma neCanada Revenue Agency (CRA) haafaniri kutengesa GST / HST.
GST / HST Small Supplier inorondedzerwa semugove wega , kubatanidzwa kana sangano iyo iyo yose inotengesa mari inotengeswa mari isati yakwana $ 30,000 kana kudarika mumagumo mana ekupedzisira akatevedzana kana sangano rebasa rinoitirwa vanhu (sekunge sangano risina purogiramu) rakazara mitero inokweretwa ye $ 50,000 kana kudarika mumagumo mana ekupedzisira anotevera.
Mamwe mabhizinesi, zvisinei, haabvumirwi kutora chipo cheVatengi veZvitsa; teksi nemakoperine vanofambisa, somuenzaniso, vanofanira kunyoresa GST pasinei nokuti vanowana mari yakawanda sei gore negore.
Ndinyoresa sei uye ndinotengesa / Kudzorera GST / HST?
Kana iwe usingakodzeri seMutengesi Muduku uye ugopa zvinhu zvinotengesa kana mabasa, iwe uchada kutenga mari, kuunganidza uye kuendesa Mutengo neNhandare Yebasa. Chinhu chinokosha ndechokunyora kweGST account neCanada Revenue Agency, chengetedza yeGST / HST yaunounganidza uye / kana kubhadhara, uye kupedza uye kuisa GST / HST mutero wekudzoka wega roga (kana chero zvakapiwa nguva yako yekuzivisa is).
Iwe unogona kutora Input Tax Credit (ITC) yeGST iwe unobhadhara kana iwe "pakutenga uye mari yaunoshandisa, kudya, kana kugovera mumabasa ako ekutengesera" (CRA).
Nezvenyeredzi mafirimu matema, ona:
Sample Invoice Template neGST & PST Taxes
Murairo Wokuenzanisira Uine Harmonized Sales Tax (HST)
Invoice Template yeInvoice Yakajeka (hapana mutero wakabhadhara)
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