I-PST (RST) yabashishini abancinci

IiNtlawulo zeRhafu zePhondo zentengiso ezahlukileyo kumaPhondo ahlukeneyo

Ngaba kufuneka uhlawule irhafu yentengiso yephondo okanye irhafu yentengiso yokuthengisa (PST okanye i-RST) kwiimveliso kunye / okanye iinkonzo zakho ezincinane zoshishino? Nangona iinzame zikaRhulumente waseKhanada zokuqinisekisa ukuba amaphondo ahlawulisa irhafu yentengiso yephondo ukudibanisa i-PST yabo kunye neerhafu zempahla kunye neenkonzo zentlawulo (GST) ukudala irhafu yentengiso evumelanisiweyo (HST) akuwona onke amaphondo akwenzileyo.

Ukuba unelungelo lokwenza ishishini e-Alberta, Yukon, eNunavut okanye kwi-Northwest Territories, akudingeki ukhathazeke malunga nokuhlawula irhafu yephondo yokuthengisa kwiimpahla okanye iinkonzo ozithengisayo kwiphondo okanye kwintsimi yakho, kuba kukho akukho.

Kodwa kulo lonke ilizwe, imeko yerhafu yephondo yokuthengisa iyinkimbinkimbi. I-Ontario, i-Nova Scotia, i-New Brunswick, i-PEI kunye ne-Newfoundland neLabrador isebenza phantsi kweenkqubo zerhafu "ezihambelana"; ukuba badibene nentlawulo yabo yentengiso yephondo kunye neenkonzo zentlawulo kunye neenkonzo (GST), ngoko xa uthengisa iimpahla zentengiso kunye neenkonzo kule maphondo, endaweni yokuhlawula i-GST kunye ne-PST ngokwahlukileyo, uhlawula i-HST enye (i-Tax Harmonized Tax Tax).

I-Manitoba, iSaskatchewan, kunye neBritish Columbia, ne-Quebec baphatha irhafu yephondo yokuthengisa njengento ehlukileyo kwiimpahla zentlawulo kunye neenkonzo zenkonzo, ngoko ke iPST kunye ne-GST zihlawulwa njengezinto ezihlukeneyo kwi- invoyisi kula maphondo. Ukwenza izinto zidideke ngakumbi, iManitoba ibhekisela kwiinkqubo zayo zentlawulo zephondo zentengiso ngaphandle kwee-PST - kunye neQuebec, eneentlawulo zayo ngokupheleleyo (i-Tax Sales Tax okanye i-QST).

Ireyithi yentlawulo yephondo yokuthengisa ihluke kwiphondo ukuya kwiphondo, kwaye iqhelekileyo ityala kwixabiso lokuthengisa le nto ngaphambi kokuba i-GST isetyenziswe.

Amaphondo aTyala iRhafu neNkonzo zeRhafu (GST) kuphela

AmaPhondo anikezela ukuThengiswa kweRhafu yeNtengiso (HST)

AmaPhondo anikezela i-GST kunye ne-PST ngokwahlukileyo

Nangona i-PST ibhekiswa njengeThengiswa kweRhafu yokuThengisa kumaPhondo amaninzi, oko akuthethi ukuba iPST isebenza kuphela kumashishini athengisa. Iintlawulo zentengiso zephondo zihlawuliswa kwimpahla yokuthengiswa kunye neenkonzo, nokuba usebenza kwishishini lezentengiso okanye kungenjalo.

Nangona kunjalo, ukuba yiziphi iimpahla kunye neenkonzo ezihlawulwayo ziyahlukahluka ukusuka kwiphondo ukuya kwiphondo, kwaye kukho imilinganiselo eguquguqukayo ye-PST kwiphondo elithile, ngoko kubalulekile ukuba uzifundele kunye neentlobo zerhafu ehlawulwayo, engekho irhafu, kunye neentlawulo ezikhutshwe irhafu. kunye neenkonzo ezisebenza kwiphondo owenza ishishini kuyo.

Hlola Ngaphambi kokuba Uhambe

Yaye ukuba uthumela impahla okanye iinkonzo ezivela kwiphondo, kuya kufuneka ukuba uqhelane kunye (kwaye ubhalise ukuqokelela) i-PST kulawo maphondo kunye nemimandla oyithumela kuyo; sibone okokuba Abanikazi beBhizinisi kufuneka bazi ngeRhafu yePhondo yokuThengisa.

Imigaqo ye-GST / HST / i-PST yeBantu beZizwe eziPhambili kunye namaQumrhu

Ngokubanzi, i-GST / i-HST / i-PST ayihlawulwanga kwimoya yamaNdiya, amaqela ase-Indiya, okanye amabutho ebhanti kwimpahla okanye iinkonzo ezithengiswa kumazwe okugcina. Kuyafana nangenxa yeempahla / iinkonzo ezithengiweyo ngaphandle kwempahla kodwa zithunyelwa kwindawo yokugcina. Amaxwebhu afanelekileyo, afana neSatifikethi seKhadi leMveli yaseNdiya, angacelwa ngumthengisi. Ukufumana iinkcukacha ezongezelelweyo ngemithetho ye-GST / HST yeentlanga zokuqala zibone i-GST / HST kunye nabantu basekuhlaleni (i-Arhente yeRevenue Agency). Ukuze ufumane ulwazi malunga nemithetho ye-PST yeentlanga zokuqala eBritish Columbia ubone i-Sales to First Nations Nations.

Nangona iirhafu zephondo okanye zephondo zingenakusebenza kwiindawo zokugcina iimpahla zenze imithetho yawo yerhafu ingaquka iirhafu zokuthengisa. Ezinye iinqununu ziye zamisela iintengiso okanye iimpahla kunye neenkonzo zerhafu ezilawulwa yi-Arhente yeRevenue Revenue Agency, njenge-FNST (Intlawulo yeNtlawulo yeSizwe sokuqala) okanye iFNGST

Ukufumana ulwazi oluninzi, kubandakanywa uluhlu lweembalo ezenze izivumelwano zerhafu kunye neRenvenue Canada zibone iShidi leNkcukacha - Uhlawulo lwabaRhulumenteni boMthonyama.

Kukho konke ngokuyazi iMigaqo

Ukuhlawula, ukurekhoda, nokubuyisela irhafu yentengiso yephondo akuyinto enzima umsebenzi xa wazi ukuba imigaqo yintoni kwaye uyayisebenzisa njani kwishishini lakho. Ndiyathemba ukuba le primer malunga neentlawulo zentengiso yephondo inikezele ngolunye ulwazi olufunekayo ukujongana neentengiso zokuThengiswa kweeRetail. Ukuba kuya kufuneka uhlawule i-GST ekuthengiseni kwakho, uya kufuna ukufunda Ukuthintana neGST / HST .