Nguva uye Nzira Yokupiriridza Ontario HST
(Uye iyi ndiyo PST, GST uye HST Mitengo yeZvose Mapuwa neDunhu muCanada kana iwe uchida.)
The Ontario HST
Harmonized Sales Tax (HST) yakatsiva mitero yezvematongerwo emitero yezvematongerwo enyika uye yezvematongerwo enyika nemitero yebasa (GST) muOntario musi waJuly 1, 2010. Chirongwa chepurovhinzi chekuita kweHST chaiva chokugadzirisa mitero yekutengesa kune "izvo zvinoonekwa senzira yakanakisisa yekubhadhara mitero munyika yose ".
IHST inoshandiswa pane zvakawanda zvekushandisa kwezvinhu uye nhepfenyuro yakaitwa muOntario pamwero we 13% , inoumbwa ne5% muzana wenyika uye ne8% chikamu chepurovhinzi. (Kana iwe uchibhadhara HST muOntario, zvisinei, iwe hausi kuputsa; iwe unotora uye unoratidzira pane mavovo ako seakarurama 13%.)
Mamwe mapurisa akawanda muCanada akashandisawo HST (pamitengo yakasiyana-siyana), kusanganisira New Brunswick, Nova Scotia, Newfoundland uye Labrador, uye Prince Edward Island. Mamwe mamwe mapurunhu nenzvimbo (zvakadai seAlberta) haatori mutero wekutengeserana wepurovhinzi uye GST chete.
Vamwe (vakadai seBritain Columbia) vanotsigira GST + PST.
Pamabhizimisi mazhinji HST inobatsira mukubatanidza PST neGST mumutero mumwechete inovabvumira kuti vadzore mari yose yekutengesa mutero. Imwe mitero yemitero inogonawo kuderedza hutungamiri hwepamusoro - zvinosuruvarisa kuti izvi zvinokanganiswa nezvikwereti zvakasiyana-siyana uye zvikwereti sezvinotsanangurwa pasi apa.
Iwe Unoda Kunyoresa HST?
Mabhizimisi matsva achada kunyoresa kuHST kunze kwekuti vari Vaduku Vashoma uye vasarudza kusaita (ona chikamu chinotevera).
Izvo Zviduku Zvekutengesa Zvinhu
Ontario ine imwe nzvimbo yeChipatara Chediki , saka kana iwe uri kuita bhizinesi duku rinokwana $ 30,000 kana pasi pegore, haudi kuzvinyorera kana kutora Ontario HST. Zvisinei, iwe unogona kuzvipira bhizinesi rako duku. Kunyora bhizinesi rako neHST kunokubatsira kuti uwane chero hupi hweHST huripo pamabhizimisi kutenga kana mari (izvi zvinonzi seInput Tax Credits ).
Chii Chinobudiswa paHST
Vashandi havafaniri kubhadhara HST pane zvinhu zvisingabhadharwi zvakadai sezvinotevera:
- Kufanirwa kudya uye zvinwiwa - zvinosanganisira zvekudya zvakanyanya. Haisanganisi doro, zvinwiwa zvinotapira, candy, snack foods, nezvimwewo.
- Utano, zvechiremba, uye mazino mazano anopiwa nevarayiridzi vane mvumo (inosanganisira optometrists, chiropractors, physiotherapists, chiropodists, audiologists, mutauro-mutauro wemapurogist, masayendisiti emishandiro, masayendisiti, masayendisiti, vananyamukuta, etc.)
- Child care
- Kudzidzisa
- Prescription drugs
- Zvizhinji zvebasa rezvemari
Ona zvikamu zvekutengesa-zve-kutengeswa uye kubhadharwa kwezvese zvakakwana.
Point-of-Sale Rebates (Zvinhu Zvisingabhadharwi kubva paPST asi kwete GST)
Kune zvinhu zvaimbove zvisingabhadharwi nevekuYentral province yekutengesa mutero (asi kwete GST) vatengesi vanofanira kupa zvikamu zvekutengesa zvekutsvaga zve 8% chikamu chepaguru cheHST.
Izvi zvinosanganisira zvinhu zvakadai se:
- Zvipfeko zvevana
- Zvipfeko zvevana (kusvika kusvika 6)
- Kufanirwa Kwezvokudya Nezvokudya Zvakagadzirirwa zvakatengeswa $ 4.00 kana pasi
- Mabhuku (kusanganisira mabhuku anonzwa)
- Newspapers
- Vana Vechigaro Zvigaro uye Zvigaro Zvigaro
- Vakadzi vetsvina zvinowanikwa
- Diapers
Mhepo inofamba inobva kuOntario uye inopera muUnited States
Kupa rebate-point-sale kunosanganisira kuongororodza chikamu chepaguru cheHST uye kungounganidza chete chikamu che5% cheHST chinotengwa pakutengesa chinhu ichocho. Point-of-sale rebates haizokuvadzi kukwanisa kwako kubvunza Input Tax Credits pamabhizinesi ako maitiro.
Cherechedza kuti inshuwarisi yepamba inotarirwa kune chikamu chepurovhinzi cheHST - GST chikamu hachibvumirwi.
Kutengesa HST
Kazhinji, kana iwe usingatengi HST pane zvigadzirwa kana mashumo zvaunopa zvichienderana nenzvimbo yekugovera.
Mitemo yakananga inoshandiswa kugadzirisa kana inopa inogadzirwa mukati kana kunze kwenharaunda inobatanidzwa.
Kunyange zvazvo kusina kuchinja kwakakurudzirwa kune nzvimbo yaivepo yemitemo yekugovera kwezvinhu zvezvinhu zvinooneka zviripo uye pfuma chaiyo, nzvimbo yekutengesa mitemo yekupa zvinhu zvisingatarisirwi pfuma uye yehutano zvakashanduka zvakajeka nekuiswa kweHST.
Tevera izvi zvinyorwa zvemashoko:
Invoice Zvinodiwa
Kungofanana neGST, kune zvimwe zvikamu zvehudziro iwe unofanirwa kuva nazvo pane yako invoyisi (uye mapeti ako, zvibvumirano, kana mamwe mapeji ebhizinesi) kuzivisa vatengi vako kuti mutero wavari kutengesa uye kuti vave nemagwaro avo inoda kutora Input Tax Credits (ITCs). Iwe unogona kudzokorora ruzivo rwuri kutarisirwa muNvoice Sample neHST kana muCanada Revenue Agency yeRC4022: Gwaro rezveGST / HST Registrants .
Hurumende Rubatsiro
Kuziva tsanangudzo dzokuti ungazivisa sei nguva yekubhadhara HST kana kuti GST chete, iyo Revenue Agency inowirirana neHatorized Sales Tax: Nzvimbo yekugovera mitemo yekuona kana kugadzirwa kunoitwa mupurovhinzi (GST / HST Technical Bulletin B-103) kunyanya inobatsira. Inotsanangura nzira yekushandisa HST kune zvinhu zvinooneka uye zvisingaoneki pfuma yako, chaiyo pfuma uye mabasa uye yakazara nemuenzaniso.
ICanada Revenue Agency yeGST / HST yebhizimisi inopa zvakawanda zvakawanda nezvekushandiswa kweGST / HST.
Onawo:
Mibvunzo Inowanzoenderana NeGST / HST