{"id":901021,"date":"2026-06-26T23:59:07","date_gmt":"2026-06-26T23:59:07","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=901021&amp;lang=zh"},"modified":"2026-06-26T23:59:07","modified_gmt":"2026-06-26T23:59:07","slug":"gst-hst-glossary-canada","status":"publish","type":"page","link":"https:\/\/truenorthtaxes.ca\/zh\/gst\/gst-hst-glossary-canada\/","title":{"rendered":"2026\u5e74\u52a0\u62ff\u5927GST\/HST\u672f\u8bed\u8bcd\u6c47\u8868\uff1a\u5173\u952e\u672f\u8bed\u8be6\u89e3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u52a0\u62ff\u5927\u7684GST\/HST\uff08\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\/\u7edf\u4e00\u9500\u552e\u7a0e\uff09\u4f53\u7cfb\u6709\u4e00\u5957\u8bcd\u6c47\uff0c\u5bf9\u4e2a\u4eba\u548c\u4f01\u4e1a\u4e3b\u6765\u8bf4\u90fd\u53ef\u80fd\u5341\u5206\u4ee4\u4eba\u56f0\u60d1\u3002\u672c\u8bcd\u6c47\u8868\u7528\u901a\u4fd7\u6613\u61c2\u7684\u8bed\u8a00\u89e3\u91ca\u4e86\u6700\u91cd\u8981\u7684\u672f\u8bed\u2014\u2014\u65e0\u8bba\u60a8\u662f\u5728\u7533\u62a5\u4f01\u4e1a\u7a0e\u8868\u3001\u6838\u67e5\u4e2a\u4eba\u798f\u5229\u8d44\u683c\uff0c\u8fd8\u662f\u60f3\u4e86\u89e3\u65b0\u63a8\u51fa\u7684\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u57fa\u672c\u751f\u6d3b\u7528\u54c1\u798f\u5229\uff08CGEB\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8c03\u6574\u540e\u5bb6\u5ead\u51c0\u6536\u5165\uff08Adjusted Family Net Income\uff0cAFNI\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">CRA\u7528\u4e8e\u8ba1\u7b97\u60a8\u7684GST\/HST\u62b5\u514d\u53caCGEB\u7533\u9886\u8d44\u683c\u7684\u6536\u5165\u6570\u503c\u3002\u5b83\u662f\u60a8\u7684\u5bb6\u5ead\u51c0\u6536\u5165\uff08\u7a0e\u8868\u7b2c23600\u884c\uff0c\u82e5\u9002\u7528\u5219\u52a0\u4e0a\u60a8\u914d\u5076\u6216\u666e\u901a\u6cd5\u4f34\u4fa3\u7684\u6536\u5165\uff09\uff0c\u51cf\u53bb\u6240\u9886\u53d6\u7684\u5168\u6c11\u6258\u513f\u798f\u5229\u91d1\uff08UCCB\uff09\u6216\u6ce8\u518c\u6b8b\u969c\u50a8\u84c4\u8ba1\u5212\uff08RDSP\uff09\u6536\u5165\uff0c\u518d\u52a0\u4e0a\u4efb\u4f55\u5df2\u507f\u8fd8\u7684UCCB\u6216RDSP\u91d1\u989d\u3002\u60a8\u5b50\u5973\u7684\u6536\u5165\u4e0d\u8ba1\u5165\u5176\u4e2d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u51c6\u5e74\uff08Base Year\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7528\u4e8e\u8ba1\u7b97\u60a8GST\/HST\u62b5\u514d\u6216CGEB\u6b3e\u9879\u6240\u4f9d\u636e\u7684\u7eb3\u7a0e\u5e74\u5ea6\u4fe1\u606f\u30022025\u5e747\u6708\u81f32026\u5e746\u6708\u53d1\u653e\u7684\u6b3e\u9879\uff0c\u4ee5\u60a82024\u5e74\u5ea6\u7684\u7a0e\u8868\u4f5c\u4e3a\u57fa\u51c6\u5e74\u30022026\u5e747\u6708\u81f32027\u5e746\u6708\uff08CGEB\u9879\u76ee\u4e0b\uff09\u53d1\u653e\u7684\u6b3e\u9879\uff0c\u5219\u4ee5\u60a82025\u5e74\u5ea6\u7684\u7a0e\u8868\u4e3a\u51c6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5546\u4e1a\u7f16\u53f7\uff08Business Number\uff0cBN\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u60a8\u6ce8\u518cGST\/HST\u6216\u5176\u4ed6\u8054\u90a6\u7a0e\u52a1\u9879\u76ee\u65f6\uff0cCRA\u5206\u914d\u7ed9\u60a8\u7684\u552f\u4e009\u4f4d\u6570\u5b57\u8bc6\u522b\u7801\u3002\u60a8\u7684GST\/HST\u8d26\u6237\u7531\u60a8\u7684BN\u52a0\u4e0a\u201cRT\u201d\u53ca\u4e00\u4e2a\u53c2\u8003\u7f16\u53f7\u7ec4\u6210\uff08\u4f8b\u5982\uff1a123456789 RT 0001\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u57fa\u672c\u751f\u6d3b\u7528\u54c1\u798f\u5229\uff08Canada Groceries and Essentials Benefit\uff0cCGEB\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea2026\u5e747\u67083\u65e5\u8d77\u53d6\u4ee3GST\/HST\u62b5\u514d\u7684\u8054\u90a6\u798f\u5229\u3002\u5b83\u4e3a\u4f4e\u6536\u5165\u53ca\u4e2d\u7b49\u6536\u5165\u7684\u52a0\u62ff\u5927\u4eba\u63d0\u4f9b\u514d\u7a0e\u7684\u5b63\u5ea6\u4ed8\u6b3e\uff0c\u91d1\u989d\u6bd4\u539f\u6709\u7684GST\/HST\u62b5\u514d\u9ad8\u51fa25%\u3002\u8fd9\u4e0025%\u7684\u4e0a\u8c03\u5e45\u5ea6\u5c06\u9501\u5b9a\u4e94\u5e74\uff082026\u5e74\u81f32031\u5e74\uff09\u3002\u7533\u9886\u8d44\u683c\u3001\u4ed8\u6b3e\u7ed3\u6784\uff0c\u4ee5\u53ca\u901a\u8fc7\u62a5\u7a0e\u81ea\u52a8\u8bc4\u4f30\u8d44\u683c\u7684\u65b9\u5f0f\uff0c\u5747\u4e0e\u539f\u6709\u7684\u62b5\u514d\u5236\u5ea6\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8d39\u7a0e\u6cd5\uff08Excise Tax Act\uff0cETA\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ba1\u8f96\u52a0\u62ff\u5927GST\/HST\u7684\u8054\u90a6\u7acb\u6cd5\u3002\u6240\u6709GST\/HST\u7684\u89c4\u5219\u3001\u7a0e\u7387\u3001\u8c41\u514d\u3001\u9000\u7a0e\u53ca\u5408\u89c4\u4e49\u52a1\uff0c\u5747\u6e90\u81ea\u300a\u6d88\u8d39\u7a0e\u6cd5\u300b\u53ca\u5176\u76f8\u5173\u6cd5\u89c4\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u514d\u7a0e\u4f9b\u5e94\uff08Exempt Supply\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6307\u4e0d\u6536\u53d6GST\/HST\u3001\u4e14\u4f9b\u5e94\u65b9\u65e0\u6cd5\u5c31\u76f8\u5173\u652f\u51fa\u7533\u9886\u8fdb\u9879\u7a0e\u62b5\u514d\uff08ITC\uff09\u7684\u5546\u54c1\u6216\u670d\u52a1\u3002\u5e38\u89c1\u4f8b\u5b50\u5305\u62ec\u4f4f\u5b85\u79df\u91d1\u3001\u5927\u591a\u6570\u533b\u7597\u53ca\u6559\u80b2\u670d\u52a1\uff0c\u4ee5\u53ca\u5927\u591a\u6570\u91d1\u878d\u670d\u52a1\u3002\u4e0e\u96f6\u7a0e\u7387\u4f9b\u5e94\u4e0d\u540c\uff0c\u514d\u7a0e\u4f9b\u5e94\u5b8c\u5168\u5728GST\/HST\u4f53\u7cfb\u4e4b\u5916\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08Goods and Services Tax\uff0cGST\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9002\u7528\u4e8e\u52a0\u62ff\u5927\u5168\u56fd\u5927\u591a\u6570\u5e94\u7a0e\u5546\u54c1\u548c\u670d\u52a1\u76845%\u8054\u90a6\u7a0e\u3002\u5728\u5b9e\u884cHST\u7684\u7701\u4efd\uff0cGST\u4f1a\u4e0e\u7701\u7ea7\u90e8\u5206\u5408\u5e76\u4e3a\u5355\u4e00\u7684\u7edf\u4e00\u7a0e\u7387\u3002\u5728\u672a\u5b9e\u884cHST\u7684\u7701\u4efd\uff0cGST\u5219\u4e0e\u5355\u72ec\u7684\u7701\u7ea7\u9500\u552e\u7a0e\u5e76\u884c\u5f81\u6536\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST\u62b5\u514d\uff08GST\/HST Credit\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531CRA\u53d1\u653e\u7684\u514d\u7a0e\u5b63\u5ea6\u4ed8\u6b3e\uff0c\u65e8\u5728\u5e2e\u52a9\u4f4e\u6536\u5165\u53ca\u4e2d\u7b49\u6536\u5165\u7684\u4e2a\u4eba\u548c\u5bb6\u5ead\u62b5\u6d88\u5176\u6240\u652f\u4ed8\u7684GST\u6216HST\u3002\u81ea2026\u5e747\u6708\u8d77\uff0c\u8be5\u9879\u76ee\u66f4\u540d\u4e3a\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u57fa\u672c\u751f\u6d3b\u7528\u54c1\u798f\u5229\uff08CGEB\uff09\uff0c\u4ed8\u6b3e\u91d1\u989d\u63d0\u9ad8\u4e8625%\u3002\u7533\u9886\u8d44\u683c\u4f1a\u5728\u60a8\u63d0\u4ea4\u5e74\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u8868\u65f6\u81ea\u52a8\u8fdb\u884c\u8bc4\u4f30\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7edf\u4e00\u9500\u552e\u7a0e\uff08Harmonized Sales Tax\uff0cHST\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u79cd\u8054\u90a6\u4e0e\u7701\u7ea7\u5408\u5e76\u5f81\u6536\u7684\u9500\u552e\u7a0e\uff0c\u5728\u4ee5\u4e0b\u4e94\u4e2a\u7701\u4efd\u5b9e\u884c\uff1a\u5b89\u5927\u7565\u7701\uff0813%\uff09\u3001\u65b0\u65af\u79d1\u820d\u7701\uff0814%\uff09\u3001\u65b0\u4e0d\u4f26\u745e\u514b\u7701\uff0815%\uff09\u3001\u7ebd\u82ac\u5170\u4e0e\u62c9\u5e03\u62c9\u591a\u7701\uff0815%\uff09\uff0c\u4ee5\u53ca\u7231\u5fb7\u534e\u738b\u5b50\u5c9b\u7701\uff0815%\uff09\u3002HST\u5c065%\u7684\u8054\u90a6GST\u4e0e\u7701\u7ea7\u90e8\u5206\u5408\u5e76\u4e3a\u5355\u4e00\u7a0e\u7387\uff0c\u4e00\u5e76\u5f81\u6536\u5e76\u6c47\u7f34\u7ed9CRA\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8fdb\u9879\u7a0e\u62b5\u514d\uff08Input Tax Credit\uff0cITC\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u9879\u5141\u8bb8\u5df2\u6ce8\u518cGST\/HST\u7684\u4f01\u4e1a\uff0c\u6536\u56de\u5176\u5728\u7b26\u5408\u6761\u4ef6\u7684\u5546\u4e1a\u6295\u5165\uff08\u5373\u7528\u4e8e\u5546\u4e1a\u6d3b\u52a8\u7684\u652f\u51fa\u53ca\u91c7\u8d2d\uff09\u4e0a\u6240\u652f\u4ed8GST\/HST\u7684\u62b5\u514d\u3002ITC\u53ef\u4ee5\u51cf\u5c11\u4f01\u4e1a\u9700\u6c47\u7f34\u7ed9CRA\u7684\u51c0\u7a0e\u989d\u3002\u5982\u679cITC\u8d85\u8fc7\u6240\u5f81\u6536\u7684GST\/HST\uff0cCRA\u4f1a\u53d1\u653e\u9000\u7a0e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u51c0\u7a0e\u989d\uff08Net Tax\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u5728\u4ece\u6240\u5f81\u6536\u7684GST\/HST\u4e2d\u6263\u9664\u8fdb\u9879\u7a0e\u62b5\u514d\u540e\uff0c\u9700\u5411CRA\u7f34\u7eb3\uff08\u6216\u53ef\u4eceCRA\u83b7\u5f97\uff09\u7684\u91d1\u989d\u3002\u51c0\u7a0e\u989d = \u4ece\u5ba2\u6237\u5904\u5f81\u6536\u7684GST\/HST \u2212 \u5546\u4e1a\u652f\u51fa\u7684ITC\u3002\u51c0\u7a0e\u989d\u4e3a\u6b63\u6570\uff0c\u610f\u5473\u7740\u60a8\u9700\u8981\u5411CRA\u6c47\u7f34\u7a0e\u6b3e\uff1b\u51c0\u7a0e\u989d\u4e3a\u8d1f\u6570\uff0c\u5219\u610f\u5473\u7740\u60a8\u5c06\u83b7\u5f97\u9000\u7a0e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u96f6\u7533\u62a5\uff08Nil Return\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6307\u5df2\u6ce8\u518c\u4f01\u4e1a\u5728\u67d0\u4e00\u671f\u95f4\u5185\u6ca1\u6709\u4efb\u4f55\u5e94\u7a0e\u9500\u552e\u6216\u91c7\u8d2d\u53ef\u4f9b\u7533\u62a5\u65f6\u63d0\u4ea4\u7684GST\/HST\u7533\u62a5\u8868\u2014\u2014\u6240\u6709\u680f\u76ee\u5747\u586b\u5199\u4e3a0\u52a0\u5143\u3002\u5373\u4f7f\u6ca1\u6709\u4efb\u4f55\u4e1a\u52a1\u6d3b\u52a8\uff0c\u4e5f\u5fc5\u987b\u5728\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u96f6\u7533\u62a5\u8868\uff0c\u4ee5\u907f\u514d\u903e\u671f\u7533\u62a5\u7f5a\u6b3e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f9b\u5e94\u5730\uff08Place of Supply\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7528\u4e8e\u786e\u5b9a\u67d0\u7b14\u4ea4\u6613\u9002\u7528\u54ea\u4e2a\u7701\u4efdGST\/HST\u7a0e\u7387\u7684\u89c4\u5219\u3002\u4e00\u822c\u800c\u8a00\uff0c\u4f9b\u5e94\u5730\u9075\u5faa\u5ba2\u6237\u6240\u5728\u5730\uff08\u76ee\u7684\u5730\uff09\uff0c\u800c\u975e\u5356\u65b9\u6240\u5728\u5730\u3002\u5b89\u5927\u7565\u7701\u7684\u4e00\u5bb6\u4f01\u4e1a\u5411\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u7684\u5ba2\u6237\u9500\u552e\u5546\u54c1\u65f6\uff0c\u6536\u53d6\u7684\u662f5%\u7684GST\u2014\u2014\u800c\u975e13%\u7684HST\u2014\u2014\u56e0\u4e3a\u8be5\u4ea4\u6613\u7684\u4f9b\u5e94\u5730\u662f\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7701\u7ea7\u9500\u552e\u7a0e\uff08Provincial Sales Tax\uff0cPST\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u8054\u90a6GST\u4e4b\u5916\u53e6\u884c\u5f81\u6536\u7684\u72ec\u7acb\u7701\u7ea7\u7a0e\uff0c\u9002\u7528\u4e8e\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\uff087%\uff09\u3001\u66fc\u5c3c\u6258\u5df4\u7701\uff087% RST\uff09\u3001\u8428\u65af\u5580\u5f7b\u6e29\u7701\uff086%\uff09\uff0c\u4ee5\u53ca\u9b41\u5317\u514b\u7701\uff08QST\uff0c9.975%\uff09\u3002PST\u7531\u5404\u7701\u81ea\u884c\u7ba1\u7406\uff08\u8428\u65af\u5580\u5f7b\u6e29\u7701\u9664\u5916\uff09\uff0c\u800c\u975e\u7531CRA\u7ba1\u7406\u3002PST\u662f\u6309\u7a0e\u524d\u4ef7\u683c\u4e0eGST\u5e76\u884c\u8ba1\u7b97\u7684\u2014\u2014\u5e76\u975e\u53e0\u52a0\u5728GST\u4e4b\u4e0a\u5f81\u6536\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9b41\u5317\u514b\u7701\u9500\u552e\u7a0e\uff08Quebec Sales Tax\uff0cQST\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9b41\u5317\u514b\u7701\u7684\u7701\u7ea7\u9500\u552e\u7a0e\uff0cQST(\u9b41\u5317\u514b\u7701\u9500\u552e\u7a0e)\uff0c\u76ee\u524d\u7a0e\u7387\u4e3a9.975%\uff0c\u7531\u9b41\u5317\u514b\u7a0e\u52a1\u5c40\uff08Revenu Qu\u00e9bec\uff09\u7ba1\u7406\uff0c\u800c\u975eCRA\u3002QST\u4e0e\u8054\u90a65%\u7684GST\u5e76\u884c\u5f81\u6536\uff0c\u4f7f\u5f97\u9b41\u5317\u514b\u7701\u5927\u591a\u6570\u8d2d\u7269\u7684\u5408\u5e76\u7a0e\u7387\u8fbe\u523014.975%\u3002\u9b41\u5317\u514b\u7701\u7684\u4f01\u4e1a\u9700\u5206\u522b\u63d0\u4ea4GST\u548cQST\u4e24\u4efd\u7533\u62a5\u8868\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6ce8\u518c\u4eba\uff08Registrant\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4efb\u4f55\u5728CRA\u6ce8\u518c\u4e86GST\/HST\u7684\u4e2a\u4eba\u3001\u4f01\u4e1a\u6216\u7ec4\u7ec7\u3002\u6ce8\u518c\u4eba\u5fc5\u987b\u5c31\u5e94\u7a0e\u4f9b\u5e94\u5f81\u6536GST\/HST\u3001\u6309\u65f6\u63d0\u4ea4\u7533\u62a5\u8868\uff0c\u5e76\u5c06\u51c0\u7a0e\u989d\u6c47\u7f34\u7ed9\u8d22\u653f\u603b\u957f\uff08Receiver General\uff09\u3002\u4e00\u65e6\u5e94\u7a0e\u6536\u5165\u8d85\u8fc7\u6bcf\u5e7430,000\u52a0\u5143\uff0c\u6ce8\u518c\u5373\u4e3a\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u62a5\u671f\uff08Reporting Period\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GST\/HST\u7533\u62a5\u8868\u6240\u6db5\u76d6\u7684\u65f6\u95f4\u6bb5\u2014\u2014\u6309\u6708\u3001\u6309\u5b63\u5ea6\u6216\u6309\u5e74\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u60a8\u4f01\u4e1a\u7684\u8425\u4e1a\u6536\u5165\u3002\u6708\u5ea6\u7533\u62a5\u8005\uff08\u5e74\u6536\u5165\u8d85\u8fc7600\u4e07\u52a0\u5143\uff09\u6bcf\u6708\u7533\u62a5\u4e00\u6b21\u3002\u5b63\u5ea6\u7533\u62a5\u8005\uff08\u5e74\u6536\u5165\u5728150\u4e07\u81f3600\u4e07\u52a0\u5143\u4e4b\u95f4\uff09\u6bcf\u4e09\u4e2a\u6708\u7533\u62a5\u4e00\u6b21\u3002\u5e74\u5ea6\u7533\u62a5\u8005\uff08\u5e74\u6536\u5165\u4f4e\u4e8e150\u4e07\u52a0\u5143\uff09\u6bcf\u5e74\u7533\u62a5\u4e00\u6b21\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u6302\u724c\u91d1\u878d\u673a\u6784\uff08Selected Listed Financial Institution\uff0cSLFI\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6307\u4e00\u7c7b\u7279\u5b9a\u7684\u91d1\u878d\u673a\u6784\uff08\u4f8b\u5982\u5728\u591a\u4e2a\u7701\u4efd\u8fd0\u8425\u7684\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u53ca\u6295\u8d44\u57fa\u91d1\uff09\uff0c\u9002\u7528\u7279\u6b8a\u7684GST\/HST\u89c4\u5219\uff0c\u5e76\u53ef\u514d\u9664\u5f3a\u5236\u7535\u5b50\u7533\u62a5\u7684\u8981\u6c42\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c0f\u578b\u4f9b\u5e94\u5546\uff08Small Supplier\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6307\u5728\u8fde\u7eed\u56db\u4e2a\u65e5\u5386\u5b63\u5ea6\u5185\uff0c\u5168\u7403\u5e94\u7a0e\u6536\u5165\u603b\u989d\u4e0d\u8d85\u8fc730,000\u52a0\u5143\u7684\u4f01\u4e1a\u6216\u4e2a\u4eba\u3002\u5c0f\u578b\u4f9b\u5e94\u5546\u65e0\u9700\u6ce8\u518cGST\/HST\uff0c\u4e0d\u8fc7\u4ed6\u4eec\u4e5f\u53ef\u4ee5\u9009\u62e9\u81ea\u613f\u6ce8\u518c\uff0c\u4ee5\u4fbf\u7533\u9886ITC\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u96f6\u7a0e\u7387\u4f9b\u5e94\uff08Zero-Rated Supply\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6307GST\/HST\u7a0e\u7387\u4e3a0%\u7684\u5e94\u7a0e\u4f9b\u5e94\u3002\u5ba2\u6237\u65e0\u9700\u652f\u4ed8\u4efb\u4f55\u7a0e\u6b3e\uff0c\u4f46\u4f9b\u5e94\u65b9\u4ecd\u53ef\u5c31\u76f8\u5173\u5546\u4e1a\u652f\u51fa\u7533\u9886\u8fdb\u9879\u7a0e\u62b5\u514d\u3002\u5e38\u89c1\u4f8b\u5b50\u5305\u62ec\u57fa\u672c\u98df\u54c1\u6742\u8d27\uff08\u672a\u52a0\u5de5\u98df\u54c1\uff09\u3001\u5904\u65b9\u836f\u3001\u5927\u591a\u6570\u51fa\u53e3\u5546\u54c1\uff0c\u4ee5\u53ca\u67d0\u4e9b\u519c\u4ea7\u54c1\u3002\u8fd9\u4e0e\u514d\u7a0e\u4f9b\u5e94\u4e0d\u540c\uff0c\u514d\u7a0e\u4f9b\u5e94\u65e0\u6cd5\u7533\u9886ITC\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background is-style-dots\"\/>\n\n\n\n<p 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