{"id":900612,"date":"2026-02-14T18:23:12","date_gmt":"2026-02-14T18:23:12","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900612&amp;lang=zh"},"modified":"2026-02-14T18:23:12","modified_gmt":"2026-02-14T18:23:12","slug":"sales-tax-calculator","status":"publish","type":"page","link":"https:\/\/truenorthtaxes.ca\/zh\/sales-tax-calculator\/","title":{"rendered":"\u52a0\u62ff\u5927\u9500\u552e\u7a0e\u8ba1\u7b97\u5668"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u8fd9\u6b3e<strong>\u9500\u552e\u7a0e\u8ba1\u7b97\u5668<\/strong>\u65e8\u5728\u786e\u5b9a\u52a0\u62ff\u5927\u5883\u5185\u9500\u552e\u9002\u7528\u7684\u7a0e\u989d\u3002\u4f7f\u7528\u65b9\u6cd5\u662f\u8f93\u5165\u8d2d\u4e70\u5546\u54c1\u5728\u9002\u7528\u6240\u6709\u9500\u552e\u7a0e\uff08\u5305\u62ecGST\/HST\u4ee5\u53ca\u4efb\u4f55PST\uff09\u4e4b\u524d\u7684\u91d1\u989d\u3002\u8fd9\u662f\u4e00\u79cd\u7b80\u4fbf\u7684\u65b9\u6cd5\uff0c\u53ef\u4ee5\u8ba1\u7b97\u51fa\u57fa\u7840\u4ef7\u683c\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u603b\u989d\u3002<\/p>\n\n\n\n<style>\n    body { \/* Resetting some body styles that might interfere if present in WP theme *\/\n        margin: 0;\n        padding: 0;\n        background-color: transparent; \/* Allow WordPress background to show *\/\n        color: #333;\n    }\n    .main-container { \/* Main container for the two columns *\/\n        max-width: 1000px; \/* Increased for two columns *\/\n        margin: 30px auto;\n        padding: 25px;\n        background-color: #fff;\n        border-radius: 8px;\n        box-shadow: 0 2px 10px rgba(0, 0, 0, 0.1);\n        display: flex; \/* Enable Flexbox *\/\n        flex-wrap: wrap; \/* Allow elements to wrap to the next line on small screens *\/\n        gap: 25px; \/* Space between columns *\/\n        font-family: 'Arial', sans-serif; \/* Re-apply font for the block *\/\n    }\n    .calculator-panel, .chart-panel {\n        flex: 1; \/* Allows panels to grow and fill available space *\/\n        min-width: 300px; \/* Minimum width to prevent them from getting too squished *\/\n        padding: 15px;\n        background-color: #f9f9f9;\n        border-radius: 5px;\n        box-sizing: border-box; \/* Ensures padding and border don't increase width *\/\n    }\n    .calculator-panel {\n        background-color: #fff; \/* Keep the input section white *\/\n    }\n\n    h1 {\n        text-align: center;\n        color: #0056b3;\n        margin-bottom: 25px;\n        font-size: 1.8em;\n        width: 100%; \/* Ensures the title takes full width in the main container *\/\n    }\n    h2 {\n        color: #0056b3;\n        margin-top: 0;\n        margin-bottom: 15px;\n        font-size: 1.5em;\n    }\n    label {\n        display: block;\n        margin-bottom: 8px;\n        font-weight: bold;\n    }\n    input[type=\"number\"], select {\n        width: calc(100% - 20px);\n        padding: 10px;\n        margin-bottom: 20px;\n        border: 1px solid #ccc;\n        border-radius: 4px;\n        box-sizing: border-box;\n    }\n    button {\n        width: 100%;\n        padding: 12px;\n        background-color: #007bff;\n        color: white;\n        border: none;\n        border-radius: 4px;\n        font-size: 16px;\n        cursor: pointer;\n        transition: background-color 0.3s ease;\n    }\n    button:hover {\n        background-color: #0056b3;\n    }\n    .results p {\n        margin-bottom: 10px;\n        font-size: 1.1em;\n    }\n    .results p strong {\n        color: #0056b3;\n    }\n    .error-message {\n        color: #dc3545;\n        margin-bottom: 15px;\n        text-align: center;\n    }\n    \/* Styles for the chart canvas *\/\n    .chart-container {\n        position: relative;\n        width: 100%;\n        height: 350px; \/* Fixed height for the chart *\/\n    }\n\n    \/* Media queries for responsive design *\/\n    @media (max-width: 768px) {\n        .main-container {\n            flex-direction: column; \/* On smaller screens, stack elements *\/\n            gap: 0; \/* Reduce space between stacked elements *\/\n            padding: 15px;\n        }\n        .calculator-panel, .chart-panel {\n            min-width: auto; \/* Remove min-width so they adjust to 100% *\/\n            margin-bottom: 20px; \/* Space between stacked panels *\/\n        }\n        .chart-panel {\n            order: 1; \/* Puts the chart on top when stacked *\/\n        }\n        .calculator-panel {\n            order: 2; \/* Puts the calculator below when stacked *\/\n        }\n         h1 {\n            font-size: 1.5em;\n        }\n    }\n<\/style>\n\n<div class=\"main-container\">\n    <h1><\/h1>\n\n    <div class=\"error-message\" id=\"errorMessage\"><\/div>\n\n    <div class=\"chart-panel\">\n        <h2>\u8ba1\u7b97\u7ed3\u679c\u53ef\u89c6\u5316<\/h2>\n        <div class=\"chart-container\">\n            <canvas id=\"taxChart\"><\/canvas>\n        <\/div>\n    <\/div>\n\n    <div class=\"calculator-panel\">\n        <h2>\u6570\u636e\u8f93\u5165\u4e0e\u7ed3\u679c<\/h2>\n        <label for=\"price\">\u5546\u54c1\u4ef7\u683c\uff08\u7a0e\u524d\uff09\uff1a<\/label>\n        <input type=\"number\" id=\"price\" placeholder=\"\u4f8b\u5982\uff1a100.00\" min=\"0\" step=\"0.01\">\n\n        <label for=\"discount\">\u6298\u6263\u767e\u5206\u6bd4 (%)\uff1a<\/label>\n        <input type=\"number\" id=\"discount\" placeholder=\"\u4f8b\u5982\uff1a10\uff08\u8868\u793a10%\uff09\" min=\"0\" max=\"100\" step=\"0.01\" value=\"0\">\n\n        <label for=\"province\">\u9009\u62e9\u7701\u4efd\uff1a<\/label>\n        <select id=\"province\">\n            <option value=\"\">-- \u8bf7\u9009\u62e9\u7701\u4efd --<\/option>\n            <option value=\"AB\">\u963f\u5c14\u4f2f\u5854\u7701 (GST 5%)<\/option>\n            <option value=\"BC\">\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701 (GST 5% + PST 7%)<\/option>\n            <option value=\"MB\">\u66fc\u5c3c\u6258\u5df4\u7701 (GST 5% + PST 7%)<\/option>\n            <option value=\"NB\">\u65b0\u4e0d\u4f26\u745e\u514b\u7701 (HST 15%)<\/option>\n            <option value=\"NL\">\u7ebd\u82ac\u5170\u4e0e\u62c9\u5e03\u62c9\u591a\u7701 (HST 15%)<\/option>\n            <option value=\"NT\">\u897f\u5317\u5730\u533a (GST 5%)<\/option>\n            <option value=\"NS\">\u65b0\u65af\u79d1\u820d\u7701 (HST 14%) - *\u81ea2025\u5e744\u67081\u65e5\u8d77\u751f\u6548*<\/option>\n            <option value=\"NU\">\u52aa\u7eb3\u6b66\u7279\u5730\u533a (GST 5%)<\/option>\n            <option value=\"ON\">\u5b89\u5927\u7565\u7701 (HST 13%)<\/option>\n            <option value=\"PE\">\u7231\u5fb7\u534e\u738b\u5b50\u5c9b\u7701 (HST 15%)<\/option>\n            <option value=\"QC\">\u9b41\u5317\u514b\u7701 (GST 5% + QST 9.975%)<\/option>\n            <option value=\"SK\">\u8428\u65af\u5580\u5f7b\u6e29\u7701 (GST 5% + PST 6%)<\/option>\n            <option value=\"YT\">\u80b2\u7a7a\u5730\u533a (GST 5%)<\/option>\n        <\/select>\n\n        <button onclick=\"calculateTaxes()\">\u8ba1\u7b97\u7a0e\u8d39<\/button>\n\n        <div class=\"results\">\n            <h3>\u8ba1\u7b97\u7ed3\u679c<\/h3>\n            <p>\u539f\u59cb\u4ef7\u683c\uff1a$<span id=\"displayOriginalPrice\">0.00<\/span><\/p>\n            <p>\u5df2\u4eab\u6298\u6263\uff1a<span id=\"displayDiscountPercent\">0%<\/span> ($<span id=\"displayDiscountAmount\">0.00<\/span>)<\/p>\n            <p>\u6298\u6263\u540e\u4ef7\u683c\uff1a$<span id=\"displayPriceAfterDiscount\">0.00<\/span><\/p>\n            <p>GST\u7a0e\u7387\uff1a<span id=\"displayGSTRate\">0%<\/span> ($<span id=\"displayGSTAmount\">0.00<\/span>)<\/p>\n            <p>PST\/QST\u7a0e\u7387\uff1a<span id=\"displayPSTRate\">0%<\/span> ($<span id=\"displayPSTAmount\">0.00<\/span>)<\/p>\n            <p>HST\u7a0e\u7387\uff1a<span id=\"displayHSTRate\">0%<\/span> ($<span id=\"displayHSTAmount\">0.00<\/span>)<\/p>\n            <p><strong>\u542b\u7a0e\u603b\u4ef7\uff1a$<span id=\"displayTotalPrice\">0.00<\/span><\/strong><\/p>\n        <\/div>\n    <\/div>\n<\/div>\n\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/chart.js\"><\/script>\n\n<script>\n    let myChart; \/\/ Global variable to store the chart instance\n\n    function calculateTaxes() {\n        const priceInput = document.getElementById('price');\n        const discountInput = document.getElementById('discount');\n        const provinceSelect = document.getElementById('province');\n        const errorMessage = document.getElementById('errorMessage');\n\n        \/\/ Elements to display text results\n        const displayOriginalPrice = document.getElementById('displayOriginalPrice');\n        const displayDiscountPercent = document.getElementById('displayDiscountPercent');\n        const displayDiscountAmount = document.getElementById('displayDiscountAmount');\n        const displayPriceAfterDiscount = document.getElementById('displayPriceAfterDiscount');\n        const displayGSTRate = document.getElementById('displayGSTRate');\n        const displayGSTAmount = document.getElementById('displayGSTAmount');\n        const displayPSTRate = document.getElementById('displayPSTRate');\n        const displayPSTAmount = document.getElementById('displayPSTAmount');\n        const displayHSTRate = document.getElementById('displayHSTRate');\n        const displayHSTAmount = document.getElementById('displayHSTAmount');\n        const displayTotalPrice = document.getElementById('displayTotalPrice');\n\n        errorMessage.textContent = ''; \/\/ Clear previous error messages\n\n        let originalPrice = parseFloat(priceInput.value);\n        let discountPercent = parseFloat(discountInput.value);\n        let province = provinceSelect.value;\n\n        let gstRate = 0;\n        let pstRate = 0; \/\/ For provinces with separate PST\/QST\n        let hstRate = 0; \/\/ For provinces with harmonized HST\n\n        \/\/ Reset tax amounts to avoid residual values\n        let gstAmount = 0;\n        let pstAmount = 0;\n        let hstAmount = 0;\n\n        if (isNaN(originalPrice) || originalPrice < 0) {\n            errorMessage.textContent = '\u8bf7\u8f93\u5165\u6709\u6548\u4e14\u4e3a\u6b63\u6570\u7684\u4ef7\u683c\u3002';\n            \/\/ If there's an error, don't show values in the chart.\n            updateChart(0, 0, 0, 0);\n            return;\n        }\n\n        if (isNaN(discountPercent) || discountPercent < 0 || discountPercent > 100) {\n            errorMessage.textContent = '\u8bf7\u8f93\u5165\u6709\u6548\u7684\u6298\u6263\u767e\u5206\u6bd4\uff08\u4ecb\u4e8e0\u5230100\u4e4b\u95f4\uff09\u3002';\n            updateChart(0, 0, 0, 0);\n            return;\n        }\n\n        if (province === '') {\n            errorMessage.textContent = '\u8bf7\u9009\u62e9\u4e00\u4e2a\u7701\u4efd\u3002';\n            updateChart(0, 0, 0, 0);\n            return;\n        }\n\n        \/\/ Calculate price after discount\n        const discountAmount = originalPrice * (discountPercent \/ 100);\n        const priceAfterDiscount = originalPrice - discountAmount;\n\n        switch (province) {\n            case 'AB': \/\/ Alberta: GST 5%\n            case 'NT': \/\/ Northwest Territories: GST 5%\n            case 'NU': \/\/ Nunavut: GST 5%\n            case 'YT': \/\/ Yukon: GST 5%\n                gstRate = 0.05;\n                gstAmount = priceAfterDiscount * gstRate;\n                break;\n            case 'BC': \/\/ British Columbia: GST 5% + PST 7%\n                gstRate = 0.05;\n                pstRate = 0.07;\n                gstAmount = priceAfterDiscount * gstRate;\n                pstAmount = priceAfterDiscount * pstRate;\n                break;\n            case 'MB': \/\/ Manitoba: GST 5% + PST 7%\n                gstRate = 0.05;\n                pstRate = 0.07;\n                gstAmount = priceAfterDiscount * gstRate;\n                pstAmount = priceAfterDiscount * pstRate;\n                break;\n            case 'NB': \/\/ New Brunswick: HST 15%\n            case 'NL': \/\/ Newfoundland and Labrador: HST 15%\n            case 'PE': \/\/ Prince Edward Island: HST 15%\n                hstRate = 0.15;\n                hstAmount = priceAfterDiscount * hstRate;\n                break;\n            case 'NS': \/\/ Nova Scotia: HST 14% (Effective April 1, 2025)\n                hstRate = 0.14;\n                hstAmount = priceAfterDiscount * hstRate;\n                break;\n            case 'ON': \/\/ Ontario: HST 13%\n                hstRate = 0.13;\n                hstAmount = priceAfterDiscount * hstRate;\n                break;\n            case 'QC': \/\/ Quebec: GST 5% + QST 9.975%\n                gstRate = 0.05;\n                pstRate = 0.09975; \/\/ QST\n                gstAmount = priceAfterDiscount * gstRate;\n                pstAmount = priceAfterDiscount * pstRate;\n                break;\n            case 'SK': \/\/ Saskatchewan: GST 5% + PST 6%\n                gstRate = 0.05;\n                pstRate = 0.06;\n                gstAmount = priceAfterDiscount * gstRate;\n                pstAmount = priceAfterDiscount * pstRate;\n                break;\n            default:\n                \/\/ If no province is selected, rates are 0\n        }\n\n        const totalTaxAmount = gstAmount + pstAmount + hstAmount;\n        const totalPrice = priceAfterDiscount + totalTaxAmount;\n\n        \/\/ Display formatted results\n        displayOriginalPrice.textContent = originalPrice.toFixed(2);\n        displayDiscountPercent.textContent = discountPercent.toFixed(2) + '%';\n        displayDiscountAmount.textContent = discountAmount.toFixed(2);\n        displayPriceAfterDiscount.textContent = priceAfterDiscount.toFixed(2);\n\n        displayGSTRate.textContent = (gstRate * 100).toFixed(2) + '%';\n        displayGSTAmount.textContent = gstAmount.toFixed(2);\n\n        displayPSTRate.textContent = (pstRate * 100).toFixed(3) + '%';\n        displayPSTAmount.textContent = pstAmount.toFixed(2);\n\n        displayHSTRate.textContent = (hstRate * 100).toFixed(2) + '%';\n        displayHSTAmount.textContent = hstAmount.toFixed(2);\n\n        displayTotalPrice.textContent = totalPrice.toFixed(2);\n\n        \/\/ Update the chart\n        updateChart(originalPrice, discountAmount, totalTaxAmount, totalPrice);\n    }\n\n    function updateChart(originalPrice, discountAmount, totalTaxAmount, totalPrice) {\n        const ctx = document.getElementById('taxChart').getContext('2d');\n\n        \/\/ Data for the chart\n        const chartData = {\n            labels: ['\u539f\u59cb\u4ef7\u683c', '\u6298\u6263', '\u7a0e\u8d39', '\u603b\u4ef7'],\n            datasets: [{\n                label: '\u91d1\u989d ($)',\n                data: [originalPrice, -discountAmount, totalTaxAmount, totalPrice], \/\/ Discount as negative\n                backgroundColor: [\n                    'rgba(75, 192, 192, 0.7)', \/\/ Original Price\n                    'rgba(255, 99, 132, 0.7)', \/\/ Discount (red)\n                    'rgba(255, 206, 86, 0.7)', \/\/ Taxes (yellow\/orange)\n                    'rgba(54, 162, 235, 0.7)'  \/\/ Total Price (blue)\n                ],\n                borderColor: [\n                    'rgba(75, 192, 192, 1)',\n                    'rgba(255, 99, 132, 1)',\n                    'rgba(255, 206, 86, 1)',\n                    'rgba(54, 162, 235, 1)'\n                ],\n                borderWidth: 1\n            }]\n        };\n\n        \/\/ Chart options\n        const chartOptions = {\n            responsive: true,\n            maintainAspectRatio: false,\n            scales: {\n                y: {\n                    beginAtZero: true,\n                    title: {\n                        display: true,\n                        text: '\u91d1\u989d ($)'\n                    }\n                }\n            },\n            plugins: {\n                legend: {\n                    display: false \/\/ Hide default legend as bar labels are clear\n                },\n                tooltip: {\n                    callbacks: {\n                        label: function(context) {\n                            let label = context.dataset.label || '';\n                            if (label) {\n                                label = context.label + ': '; \/\/ Show bar label\n                            }\n                            label += `$${context.parsed.y.toFixed(2)}`;\n                            return label;\n                        }\n                    }\n                }\n            }\n        };\n\n        \/\/ Destroy the previous chart instance if it exists to prevent overlaps\n        if (myChart) {\n            myChart.destroy();\n        }\n\n        \/\/ Create the new chart\n        myChart = new Chart(ctx, {\n            type: 'bar', \/\/ Bar chart type\n            data: chartData,\n            options: chartOptions\n        });\n    }\n\n    \/\/ Initialize the chart with default values when the page loads\n    \/\/ Use DOMContentLoaded event listener for better compatibility with WordPress's script loading\n    document.addEventListener('DOMContentLoaded', () => {\n        updateChart(0, 0, 0, 0); \/\/ Initialize an empty chart\n    });\n<\/script>\n\n\n\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-5728269995281715\"\n     crossorigin=\"anonymous\"><\/script>\n<!-- Credilinea 728x90 -->\n<ins class=\"adsbygoogle\"\n     style=\"display:inline-block;width:728px;height:90px\"\n     data-ad-client=\"ca-pub-5728269995281715\"\n     data-ad-slot=\"4100280588\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">2025\u5e74\u5404\u7701GST\/HST\u7a0e\u7387<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u62ff\u5927\u5404\u7701\u548c\u5730\u533a\u7684GST\/HST\u7a0e\u7387\u5dee\u5f02\u5f88\u5927\u3002\u6839\u636e\u6240\u5728\u5730\u4e86\u89e3\u6b63\u786e\u7684\u7a0e\u7387\u5bf9\u4e8e\u51c6\u786e\u8ba1\u7b97\u81f3\u5173\u91cd\u8981\u3002<strong>2025\u5e74<\/strong>\u4e00\u4e2a\u503c\u5f97\u6ce8\u610f\u7684\u53d8\u5316\u5f71\u54cd\u5230\u65b0\u65af\u79d1\u820d\u7701\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2025\u5e74\u65b0\u65af\u79d1\u820d\u7701HST\u7684\u53d8\u5316<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u65af\u79d1\u820d\u7701\u653f\u5e9c\u4e8e2024\u5e7410\u670823\u65e5\u5ba3\u5e03\uff0c\u8ba1\u5212\u4e0b\u8c03\u7edf\u4e00\u9500\u552e\u7a0e\uff08HST\uff09\u4e2d\u7684\u7701\u7ea7\u90e8\u5206\u3002\u81ea<strong>2025\u5e744\u67081\u65e5<\/strong>\u8d77\uff0cHST\u7684\u7701\u7ea7\u90e8\u5206\u5c06\u4e0b\u8c03\u81f39%\uff0c\u4f7f\u65b0\u65af\u79d1\u820d\u7701\u7684HST\u603b\u7a0e\u7387\u8fbe\u5230<strong>14%<\/strong>\uff08\u8054\u90a65% + \u7701\u7ea79%\uff09\u3002\u6709\u5173\u6b64\u6b21\u4e0b\u8c03\u7684\u8fc7\u6e21\u6027\u89c4\u5219\u8349\u6848\u8be6\u89c1GST\/HST\u7b2c342\u53f7\u901a\u77e5\u548c\u7b2c343\u53f7\u901a\u77e5\uff0c\u5185\u5bb9\u6d89\u53ca\u4e2a\u4eba\u8d22\u4ea7\u3001\u670d\u52a1\u3001\u4f4f\u623f\u53ca\u5176\u4ed6\u4e0d\u52a8\u4ea7\u3002<\/p>\n\n\n\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-5728269995281715\"\n     crossorigin=\"anonymous\"><\/script>\n<!-- Credilinea 728x90 -->\n<ins class=\"adsbygoogle\"\n     style=\"display:inline-block;width:728px;height:90px\"\n     data-ad-client=\"ca-pub-5728269995281715\"\n     data-ad-slot=\"4100280588\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u5f81\u6536\u7684\u7a0e\u7387\u53d6\u51b3\u4e8e\u591a\u79cd\u56e0\u7d20\uff0c\u4f8b\u5982\u4f9b\u5e94\u7684\u7c7b\u578b\uff08\u662f\u5426\u5e94\u7a0e\uff09\u3001\u4f9b\u5e94\u53d1\u751f\u7684\u5730\u70b9\uff08\u6839\u636e\u4f9b\u5e94\u5730\u70b9\u89c4\u5219\uff09\u4ee5\u53ca\u4f9b\u5e94\u7684\u5bf9\u8c61\uff08\u67d0\u4e9b\u5b9e\u4f53\u53ef\u80fd\u514d\u5f81GST\/HST\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2025\u5e74GST\/HST\u53caPST\u7a0e\u7387\u8868<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u5217\u51fa\u4e86\u5404\u7701\u7684GST\/HST\u7a0e\u7387\uff0c\u4ee5\u53ca\u4e0d\u53c2\u4e0eHST\u7684\u7701\u4efd\u7684PST\u7a0e\u7387\uff0c\u5df2\u66f4\u65b0\u4ee5\u53cd\u6620<strong>2025\u5e74<\/strong>\u7684\u53d8\u5316\u3002<\/p>\n\n\n\n<table border=\"1\" style=\"width:100%; border-collapse: collapse;\">\n  <thead>\n    <tr>\n      <th>\u7701\/\u5730\u533a<\/th>\n      <th>\u7a0e\u79cd\uff08HST\u3001GST\u3001PST\uff09<\/th>\n      <th>\u7701\u7ea7\u7a0e\u7387<\/th>\n      <th>\u8054\u90a6\u7a0e\u7387\uff08GST\uff09<\/th>\n      <th>\u603b\u7a0e\u7387<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>\u963f\u5c14\u4f2f\u5854\u7701<\/td>\n      <td>GST<\/td>\n      <td>0%<\/td>\n      <td>5%<\/td>\n      <td>5%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701 (BC)<\/td>\n      <td>GST+PST<\/td>\n      <td>7%<\/td>\n      <td>5%<\/td>\n      <td>12%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u66fc\u5c3c\u6258\u5df4\u7701<\/td>\n      <td>GST+PST<\/td>\n      <td>7%<\/td>\n      <td>5%<\/td>\n      <td>12%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u65b0\u4e0d\u4f26\u745e\u514b\u7701<\/td>\n      <td>HST<\/td>\n      <td>10%<\/td>\n      <td>5%<\/td>\n      <td>15%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u7ebd\u82ac\u5170\u4e0e\u62c9\u5e03\u62c9\u591a\u7701<\/td>\n      <td>HST<\/td>\n      <td>10%<\/td>\n      <td>5%<\/td>\n      <td>15%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u897f\u5317\u5730\u533a<\/td>\n      <td>GST<\/td>\n      <td>0%<\/td>\n      <td>5%<\/td>\n      <td>5%<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u65b0\u65af\u79d1\u820d\u7701<\/strong>\uff08\u81ea2025\u5e744\u67081\u65e5\u8d77\u751f\u6548\uff09<\/td>\n      <td>HST<\/td>\n      <td>9%<\/td>\n      <td>5%<\/td>\n      <td><strong>14%<\/strong><\/td>\n    <\/tr>\n    <tr>\n      <td>\u52aa\u7eb3\u6b66\u7279\u5730\u533a<\/td>\n      <td>GST<\/td>\n      <td>0%<\/td>\n      <td>5%<\/td>\n      <td>5%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u5b89\u5927\u7565\u7701<\/td>\n      <td>HST<\/td>\n      <td>8%<\/td>\n      <td>5%<\/td>\n      <td>13%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u9b41\u5317\u514b\u7701<\/td>\n      <td>GST + QST<\/td>\n      <td>9.975%<\/td>\n      <td>5%<\/td>\n      <td>14.975%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u7231\u5fb7\u534e\u738b\u5b50\u5c9b\u7701 (PEI)<\/td>\n      <td>HST<\/td>\n      <td>10%<\/td>\n      <td>5%<\/td>\n      <td>15%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u8428\u65af\u5580\u5f7b\u6e29\u7701<\/td>\n      <td>GST + PST<\/td>\n      <td>6%<\/td>\n      <td>5%<\/td>\n      <td>11%<\/td>\n    <\/tr>\n    <tr>\n      <td>\u80b2\u7a7a\u5730\u533a<\/td>\n      <td>GST<\/td>\n      <td>0%<\/td>\n      <td>5%<\/td>\n      <td>5%<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\n\n\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-5728269995281715\"\n     crossorigin=\"anonymous\"><\/script>\n<!-- Credilinea 728x90 -->\n<ins class=\"adsbygoogle\"\n     style=\"display:inline-block;width:728px;height:90px\"\n     data-ad-client=\"ca-pub-5728269995281715\"\n     data-ad-slot=\"4100280588\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u9664\u65b0\u65af\u79d1\u820d\u7701\u7684\u53d8\u5316\u5916\uff0c\u52a0\u62ff\u5927\u5176\u4ed6\u7701\u4efd\u7684\u9500\u552e\u7a0e\u7a0e\u7387\u4e0e\u8fd1\u5e74\u6765\uff08\u59822017\u5e74\uff09\u4fdd\u6301\u4e00\u81f4\uff0c\u552f\u4e00\u7684\u4f8b\u5916\u662f\u66fc\u5c3c\u6258\u5df4\u7701\u57282019\u5e74\u5c06PST\u4ece8%\u4e0b\u8c03\u81f37%\u3002\u622a\u81f32025\u5e741\u6708\uff0c\u52a0\u62ff\u5927\u5176\u4ed6\u4efb\u4f55\u7701\u4efd\u6216\u5730\u533a\u5747\u672a\u5ba3\u5e03HST\u3001PST\u6216GST\u7684\u5176\u4ed6\u53d8\u5316\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u9500\u552e\u7a0e\u8ba1\u7b97\u901a\u7528\u516c\u5f0f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u8ba1\u7b97\u52a0\u62ff\u5927\u7684\u9500\u552e\u7a0e\uff0c\u60a8\u9700\u8981\u8003\u8651\u9002\u7528\u7684GST\u3001PST\u548c\/\u6216HST\uff0c\u7136\u540e\u5c06\u5176\u52a0\u5230\u57fa\u7840\u4ef7\u683c\u4e0a\u4ee5\u5f97\u51fa\u603b\u4ef7\u3002\u5177\u4f53\u6d41\u7a0b\u5982\u4e0b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\u4e00\u6b65\uff1a\u8ba1\u7b97\u9500\u552e\u7a0e\u91d1\u989d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u6d89\u53ca\u8ba1\u7b97GST\u3001PST\u6216HST\uff08\u5982\u9002\u7528\uff09\u7684\u91d1\u989d\uff0c\u7136\u540e\u5c06\u5176\u76f8\u52a0\u3002\u5982\u679c\u8be5\u7701\u6ca1\u6709PST\uff0c\u5219PST\u7a0e\u7387\u89c6\u4e3a0%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GST\u91d1\u989d = \u57fa\u7840\u4ef7\u683c \u00d7 (GST\u7a0e\u7387 \/ 100)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PST\u6216HST\u91d1\u989d = \u57fa\u7840\u4ef7\u683c \u00d7 (PST\u6216HST\u7a0e\u7387 \/ 100)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8d39\u603b\u989d = GST\u91d1\u989d + PST\u6216HST\u91d1\u989d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\u4e8c\u6b65\uff1a\u8ba1\u7b97\u603b\u4ef7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u603b\u4ef7 = \u57fa\u7840\u4ef7\u683c + \u7a0e\u8d39\u603b\u989d<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u793a\u4f8b\uff1aGST\u4e0ePST\u5206\u5f00\u8ba1\u7b97\uff08\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u7840\u4ef7\u683c\uff1a$100<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GST\u7a0e\u7387\uff1a5%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PST\u7a0e\u7387\uff1a7%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u4e00\u6b65\uff1a\u8ba1\u7b97\u7a0e\u989d\uff1a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GST\u91d1\u989d = $100 \u00d7 (5 \/ 100) = $5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PST\u91d1\u989d = $100 \u00d7 (7 \/ 100) = $7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8d39\u603b\u989d = $5 + $7 = $12<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2c\u4e8c\u6b65\uff1a\u8ba1\u7b97\u603b\u4ef7\uff1a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u542b\u9500\u552e\u7a0e\u7684\u603b\u4ef7 = $100 + $12 = $112<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u9500\u552e\u7a0e\u7684\u5386\u53f2\u53d8\u5316<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u62ff\u5927\u7684\u9500\u552e\u7a0e\u5236\u5ea6\u968f\u7740\u65f6\u95f4\u4e0d\u65ad\u6f14\u53d8\u3002<strong>GST<\/strong>\u4e8e1991\u5e74\u4ee57%\u7684\u7a0e\u7387\u63a8\u51fa\uff0c\u53d6\u4ee3\u4e86\u8054\u90a6\u9500\u552e\u7a0e\u3002\u968f\u540e\uff0cGST\u7a0e\u7387\u4e8e2006\u5e74\u4e0b\u8c03\u81f36%\uff0c\u5e76\u4e8e2008\u5e74\u8fdb\u4e00\u6b65\u4e0b\u8c03\u81f35%\u3002<strong>\u7edf\u4e00\u9500\u552e\u7a0e\uff08HST\uff09<\/strong>\u5728\u90e8\u5206\u7701\u4efd\u63a8\u51fa\uff0c\u7528\u4ee5\u5408\u5e76GST\u548cPST\uff0c\u6700\u65e9\u4e8e1997\u5e74\u5728\u65b0\u4e0d\u4f26\u745e\u514b\u7701\u3001\u65b0\u65af\u79d1\u820d\u7701\u548c\u7ebd\u82ac\u5170\u4e0e\u62c9\u5e03\u62c9\u591a\u7701\u5b9e\u65bd\u3002\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u4e8e2010\u5e74\u91c7\u7528\u4e86HST\uff0c\u4f46\u7531\u4e8e\u516c\u4f17\u53cd\u5bf9\uff0c\u4e8e2013\u5e74\u6062\u590d\u4e86GST\u548cPST\u5206\u5f00\u5f81\u6536\u7684\u5236\u5ea6\u3002<\/p>\n\n\n\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-5728269995281715\"\n     crossorigin=\"anonymous\"><\/script>\n<!-- Credilinea 728x90 -->\n<ins class=\"adsbygoogle\"\n     style=\"display:inline-block;width:728px;height:90px\"\n     data-ad-client=\"ca-pub-5728269995281715\"\n     data-ad-slot=\"4100280588\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">\u5173\u4e8e\u52a0\u62ff\u5927\u9500\u552e\u7a0e\u7684\u5e38\u89c1\u95ee\u9898<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u8bba\u662f\u5c45\u6c11\u8fd8\u662f\u6e38\u5ba2\uff0c\u90fd\u5bf9\u8fd9\u4e9b\u7a0e\u9879\u7684\u8fd0\u4f5c\u65b9\u5f0f\u6709\u4e00\u4e9b\u5e38\u89c1\u7684\u7591\u95ee\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u5c45\u6c11\u5e38\u89c1\u95ee\u9898<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u5e38\u89c1\u7684\u95ee\u9898\u662f\uff1a<strong>\u4e3a\u4ec0\u4e48\u6709\u4e9b\u7701\u4efd\u4f7f\u7528HST\uff0c\u800c\u5176\u4ed6\u7701\u4efd\u5c06GST\u548cPST\u5206\u5f00\u5f81\u6536\uff1f<\/strong>\u91c7\u7528HST\u7684\u7701\u4efd\u65e8\u5728\u901a\u8fc7\u5c06\u8054\u90a6\u7a0e\u548c\u7701\u7a0e\u5408\u5e76\u4e3a\u5355\u4e00\u7a0e\u7387\u6765\u7b80\u5316\u7a0e\u6536\u5f81\u7ba1\u3002\u800cGST\u548cPST\u5206\u5f00\u5f81\u6536\u7684\u7701\u4efd\u5219\u66f4\u503e\u5411\u4e8e\u72ec\u7acb\u7ba1\u7406\u5404\u81ea\u7684\u7701\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e6\u4e00\u4e2a\u5e38\u89c1\u95ee\u9898\u6d89\u53ca<strong>\u514d\u7a0e\u9879\u76ee<\/strong>\u3002\u57fa\u672c\u98df\u54c1\u6742\u8d27\u3001\u5904\u65b9\u836f\u548c\u67d0\u4e9b\u533b\u7597\u5668\u68b0\u5728\u5168\u56fd\u8303\u56f4\u5185\u514d\u5f81GST\/HST\u3002\u5728\u7701\u7ea7\u5c42\u9762\uff0c\u8fd8\u5b58\u5728\u7279\u5b9a\u7684\u8c41\u514d\u6216\u9000\u7a0e\uff0c\u4f8b\u5982\u5b89\u5927\u7565\u7701\u9488\u5bf9\u513f\u7ae5\u7528\u54c1\u548c\u4f4f\u5b85\u53d6\u6696\u71c3\u6599\u7684\u9000\u7a0e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e38\u5ba2\u5e38\u89c1\u95ee\u9898<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e38\u5ba2\u5e38\u95ee\uff1a<strong>\u4f5c\u4e3a\u6e38\u5ba2\u6211\u9700\u8981\u7f34\u7eb3\u9500\u552e\u7a0e\u5417\uff1f<\/strong>\u662f\u7684\uff0c\u5927\u591a\u6570\u8d2d\u7269\u90fd\u5305\u542b\u9500\u552e\u7a0e\u3002\u90e8\u5206\u7701\u4efd\u4e3a\u6e38\u5ba2\u5728\u7279\u5b9a\u9879\u76ee\uff08\u5982\u4f4f\u5bbf\uff09\u4e0a\u63d0\u4f9b\u9000\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81f3\u4e8e\u8ba1\u7b97\u542b\u7a0e\u603b\u4ef7\u6700\u7b80\u4fbf\u7684\u65b9\u6cd5\uff0c\u60a8\u53ef\u4ee5<strong>\u5c06\u4ef7\u683c\u4e58\u4ee5\uff081 + \u603b\u7a0e\u7387\uff09<\/strong>\u3002\u4f8b\u5982\uff0c\u5728\u5b89\u5927\u7565\u7701\uff0c\u4e00\u4ef6100\u7f8e\u5143\u7684\u5546\u54c1\u5728\u52a0\u4e0a13%\u7684HST\u540e\uff0c\u4ef7\u683c\u4e3a113\u7f8e\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5404\u7701HST\u7684\u8c41\u514d\u4e0e\u9000\u7a0e\uff08\u4ee5\u5b89\u5927\u7565\u7701\u4e3a\u4f8b\uff09<\/h2>\n\n\n\n<p 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