Ziziphi iiphondo ezihlawulisa i-PST kunye ne-Provincial Tax Rates Tax chart
Intlawulo yePhondo yentengiso, ebizwa ngokuba yi-PST, ityala lephondo elibekwe kubathengi bempahla eninzi kunye neenkonzo ezithile kwamanye amaphondo.
Ziziphi iiphondo / iindawo zokuhlawula i-PST?
Amaphondo ambalwa aseCanada avumile ukudibanisa irhafu yentengiso yephondo kunye neRhafu yeNkonzo yeeRhafu kunye neNkonzo zeeNkonzo (GST) kwaye ngoku ihlawulise enye yentlawulo yeNtengiso eHlangeneyo (HST) edibanisa i-GST kunye nentlawulo yokuthengisa yephondo.
I-Ontario isebenzisa i-HST ngo-2010, ijoyine iNova Scotia, i-New Brunswick, ne-Newfoundland neLabrador apho i-HST sele isebenze khona ixesha elithile. Iphondo laseBrithani Columbia liqalise ngokufutshane i-HST kodwa libuyele kwiprogram ye-PST emva kokukhishwa kwe-HST kwireferenndum yephondo.
Iirhafu zerhafu kula maphondo kunye neHST zi :
- I-Ontario - iHST izinga elihlanganisiweyo 13%
- I-New Brunswick - i-HST yexabiso elidibeneyo eli-15% (ngo-1 kweyoku-1 ku-1, 2016)
- I-Nova Scotia - HST ixabiso elidibeneyo eli-15%
- I-Newfoundland neLabrador - i-HST ixabiso elidibeneyo le-15% (ngo-1 kweyoku-1 kweyoku-1, 2016)
- I-Prince Edward Island - i-HST idibeneyo ye-15% (ngo-Oktobha 1, 2016)
Amaphondo amane anemali yentlawulo yephondo abaye bahlawula ngaphandle kodwa ngaphezu kweGST. Iirhafu zerhafu zephondo kunye namagama zi :
- I-British Columbia : i-7% yentlawulo yePhondo yentengiso (PST)
- I-Manitoba : I-8% yentlawulo yokuThengiswa kweNtengiso (RST)
- ISaskatchewan : I-5% yentlawulo yePhondo yentengiso (PST)
- IQuebec : 9.975% I-Quebec Sales Tax (QST)
I-Alberta , iYukon, iNunavut, kunye neNorthwest Territories ayinayo irhafu yentengiso yephondo kunye ne-GST kuphela.
Ngaphandle kokufumana amaxabiso e-PST ahlukeneyo, iirhafu zentengiso zephondo ziyahlukahluka kumaphondo ngokuxhomekeke kwimiphi imveliso okanye inkonzo ehlawulwa irhafu. Ngokomzekelo, kwi-BC, ngelixa i-tax evolontiweyo yephondo i-7 iipesenti, uya kuthi uhlawulwe iipesenti ezili-12 xa uthenge isithuthi esivela ngasese kunye neepesenti ezili-10 xa uthenge utywala.
(Jonga ukuhlawula kunye nokuqokelela irhafu kwiBritish Columbia ngolwazi olungakumbi.) Njengomthengisi, uxanduva lwakho lokufunda ukuba yeyiphi imilinganiselo ye-PST esebenzayo kwimpahla yakho kunye neenkonzo kwaye uhlawule iirhafu ezichanekileyo.
Ingaba kufuneka ndibhaliswe kwi-PST / RST / QST?
Njengomqhubi webhishini kumaphi na maphondo a-PST, unembopheleleko yakho yokuhlawula, ukuqokelela nokubuyisela irhafu yephondo yentengiso kwimpahla efanelekileyo kunye neenkonzo. Ngokungafani ne-GST / HST, akukho nkonzo ngaphandle kwe- Small Supplier yerhafu yephondo (ngaphandle kwe-BC; yabona ukuba iBusiness Yakho ifuna ukubhalisa kwi-BC PST malunga neenkcukacha).
Ukufumana ulwazi oluninzi nge-PST, khangela:
- Ukuhlawula iintlawulo zePhondo zokuthengisa kwiiNtengiso zeNtengiso
- Indlela yokwenza i-Invoyisi kunye ne-PST
Ukungaxhomeki kwiiMpahla kunye neNkonzo eziKhutshwayo
Ezinye iimpahla kunye neenkonzo zikhululekile okanye zilinganisiwe, oku kuthetha ukuba awuyi kuhlawula i-PST / RST / QST kwi-invoyisi yabathengi. Ukususela kumbono womnini-shishini, umahluko phakathi kweempahla kunye neenkonzo ezikhutshwayo kunye neenkonzo zenzelwe ixabiso leempahla kunye neenkonzo ezinokuthi ungabhalisa i-Input Credits (ITCs) ukufumana iPST / RST / QST oyihlawule okanye uhlawula ukuthengwa kwebhizinisi kunye / okanye iindleko . Yintoni efanelekileyo ukuba iPST / RST / QST ikhutshwe okanye ihlawulwe i-rate ingahluka phakathi kwamaphondo, nangona kunjalo.
Jonga amaxwebhu alandelayo alandelayo ukuze ubone ezinye iinkcukacha:
- I-Manitoba - Isishwankathelo sempahla kunye neenkonzo ezihlawulwayo
- I-BC-PST Exemptions kunye ne-Documentation Requirements bulletin (PST 200)
- I-Saskatchewan - Iimpapasho zentlawulo yePhondo zentengiso kunye nezaziso.
- IQuebec - Iintengiso ezihlawuliswayo okanye iimpahla kunye neentengiso ezithengiswayo okanye iimpahla.
Imizekelo ye-PST Imveliso ekhutshwe kwiwebhusayithi kaRhulumente ka-BC:
- Ukutya kokusetyenziswa komntu (umzekelo, ukutya okusemgangathweni kunye nokutya okulungiselelwe njengokutya zokutya)
- iincwadi, amaphephandaba kunye namaphephancwadi
- iimpahla eziphezulu zabantwana
- iibhayisikili
- imithi yonyango kunye nezibonelelo zonyango lwekhaya ezifana nesiraphu yokukhwehlela kunye neyeza zentlungu
- zempilo kunye nemveliso yonyango, kunye nezixhobo kubantu abakhubazekileyo *
- iimpahla ezindala kunye neemfesane ezincinane ezingaphantsi kweminyaka eyi-15 ubudala *
- izikolo ezikolweni kubafundi
- izixhobo zokukhusela nezambatho zokukhusela
- ukulima, izichumisi, ukuloba kunye nolwandle *
- kuthengwa ngabantu beZizwe zokuQala kunye namaqela kwiindawo zokugcina umhlaba *
- iimpahla ezithengiweyo zokubuyisela okanye ukuqeshisa *
* Kufumaneka kwiimeko ezithile kwaye kunokufuna iimpepha.
Imizekelo yee-QST iinkonzo ezinikezelwe ngeZero kunye nezinto ezisuka kwiwebsite yeRevenu Quebec:
- ukuthengiswa kweziyobisi zemithi
- ukuthengiswa kwezixhobo ezithile zonyango
- ukuthengiswa kwezinto ezisisiseko zokutya
- ukuthengiswa kwepropati ethile esetyenziselwa ukulima nokuloba
- ukuthengiswa kwempahla ethile okanye iinkonzo ezithunyelwa ngaphandle kweCanada (okanye ngaphandle kweQuebec, kwiinjongo ze-QST)
- ukubonelelwa kweenkonzo ezithile zokuhamba kwabahamba ngeenqwelo
- ukuthengiswa kweencwadi eziprintiweyo ezineNombolo yeNcwadi yeSizwe yeNdalo (i-ISBN), phantsi kwe-QST nkqubo kuphela
Ngolwazi lweGST / HST, funda iimpendulo kwiimfuno eziqhelekileyo ze-GST / HST kunye kunye / okanye zonke nge-GST / HST kumaThishini amancinci aseCanada .
Eyaziwayo Njenge: RST (Intlawulo yokuThengiswa kweeNtengiso). I-QST (i-Quebec Sales Tax).
Imizekelo: EQuebec PST (Intlawulo yePhondo yentengiso), ibizwa ngokuba yi-QST (i-Quebec Sales Tax).