I-Ecommerce yaseCanada kunye ne-PST
Eli nqaku lichaza indlela yokusingatha irhafu yentengiso yephondo (PST) kwiintengiso zakho ze-intanethi.
Ikhasi 1 ichaza imithetho yerhafu yiseko elawula i-GST, i-HST kunye ne-PST, egxininisa kulawo asebenzayo xa ishishini lakho lihambisa impahla okanye ihambisa impahla okanye iinkonzo ezivela kwiphondo.
Ikhasi 2 liluhlu lwezinga le-HST kunye ne-PST kuwo wonke amaphondo kwaye ichaza imithetho ye-PST yephondo ngalinye njengoko isebenza kumashishini angaphandle kwiphondo.
Impendulo epheleleyo kumbuzo kwisivakalisi sokuqala ngu "Ewe". Amashishini ase-Intanethi ahlawuliswa nje nge-intanethi, amabhishini kunye namatyala, ngoko ke ngokuqhelekileyo imigaqo efanayo iyasebenza.
Nangona kunjalo, njengoko kunjalo eCanada, impendulo iyanzima ngemithetho eyahlukeneyo kumaphondo ahlukeneyo .
GST kunye neHST
Asikwazi ukuthetha ngerhafu yentengiso yephondo (PST), nangona, ngaphandle kokuthetha ngeMpahla neNkonzo yeRhafu (GST). Ngokuqhelekileyo, ukuba uthengisa iimpahla ezihlawuliswayo kunye / okanye iinkonzo kubantu baseCanada, uya kuhlawula kwaye ubuyisele i-GST kwi-federal government. (Awuyi kuhlawula i-GST kwimpahla ehlawulisiweyo kunye / okanye iinkonzo ezithunyelwa kubantu kwamanye amazwe, njenge-US)
Abaninzi bamashishini beshishini bayazi ukuba akufanele uhlawulise kwaye ukhuphe i-GST ukuba ungumthengisi omncinci .
Nangona kunjalo, kubonakala ngathi kukho ukungaqondi kakuhle ukuba imbono yokuba ngumthengisi omncinci usebenza kwiNtlawulo yePhondo yokuThengisa - engekho yinyaniso yeRhafu - engeyinyaniso ngaphandle kwephondo le-BC. Uyabona Ngaba i-Business Yakho ifuna ukubhalisa kwi-BC PST? (Qaphela ukuba iBritish Columbia ibuyele kwinkqubo yerhafu yephondo yokuthengisa nge-Apreli 1, 2013.)
Kwamanye amaphondo nokuba awuyi kubhalisa kwaye uqokelele i-PST ayinanto enxulumene nobungakanani boshishini lakho okanye umthamo wokuthengisa kwakho. Yinto nje into yokuba ingaba uthengisa iimpahla ezihlawulwayo kunye / okanye iinkonzo.
Kwaye kumaphondo amahlanu ahambelane neRhafu yentengiso, e-Ontario, eNova Scotia, eNew Brunswick, kwisiqithi sase-Prince Edward * naseNewfoundland naseLabrador), uya kufuna ukubhalisa ngokuzithandela kwi-GST. (Kwakhona kunenzuzo yakho ukwenza okokuba njengokuba ubhalisiwe kwi-GST, uya kuba nako ukufaka isicelo sokubhaliswa kwemali yentlawulo kwiimpahla kunye neenkonzo ezizithengayo ekusebenziseni kwishishini lakho.) Nazi indlela zokubhalisa kwi-GST / HST .
* I-Prince Edward Island isuka kwinkqubo ye-PST ukuya kwinkqubo ye-HST ngo-Ephreli 1, 2013; ireyithi yeHST edibeneyo kwi-PE i-14%, apho ama-5% aya kubonisa inxalenye yesigqeba kunye ne-9% inxalenye yephondo.
Imigaqo Yemivuzo Yonke
Imigaqo ejwayelekile yokumisela ukuba yintoni irhafu ekufuneka isetyenziswe kwiivenkile ze-e-commerce zaseCanada zi:
1) Ukuba uthengisa iimpahla okanye iinkonzo kweli phondo lakho, imigaqo yerhafu yephondo lakho okanye intsimi yakho iyasebenza. Ngoko, umzekelo, ukuba ishishini lakho lisebenza e-Ontario kwaye uthengisa into ekhompyutheni kumntu othile e-Ontario, uza kuhlawula i-13% yeHST ekuthengiseni.
2) ukuba uthengisa iimpahla okanye iinkonzo eziphuma kwiphondo, uhlawula ireyithi ye-GST / HST ngokusekelwe apho izinto zihanjiswa khona. Ngoko, umzekelo, ukuba ishishini lakho lisebenza e-Ontario (i-HST 13%) kwaye uthengisa into ekhompyutheni kumntu waseNova Scotia (i-HST 15%), uya kuhlawula i-15% yeHST ekuthengiseni.
3) Ukuba uthengisa iimpahla okanye iinkonzo ezivela kwiphondo ukuya e-Alberta, kwiiNorth Westwest Territories, iNunavut okanye i Yukon, ezingenayo irhafu yentengiso yephondo, uya kuhlawula i-GST kuphela (5%) ekuthengiseni.
Qaphela ukuba yonke le mizekelo icinga ukuba uthengisa iimpahla kunye neenkonzo.
Kodwa kuthekani ukuba uthengisa into ethile kwi-BC, eManitoba, eSaskatchewan, okanye eQuebec? Zonke ezine zala maphondo zerhafu yephondo yokuthengisa .
I-General PST Umbono
Ukubambisana kubonakala ukuba ahlukeneyo oorhulumente bamaphondo bafuna abathengi bephondo ukuba babhalise, baqokelele kwaye bakhuphe iintlawulo zentengiso yephondo ezifanelekileyo nangona benza ukuthengiswa kwe-intanethi. Amanye amaphondo afake le mfuno kumthetho kanti abanye bacela ngokuzikhethela, bebonisa ukuba kuya kuba lula kubaxhasi kumaphondo abo.
Ukuthengiswa kwe-Intanethi eKhanada: Ziziphi iintlawulo ozenzayo ukuziqokelela kwiPhondo ngalinye?
Njengomthengisi we-intanethi owamukelwayo kunye nokuthumela i-oda lonke elaseCanada, uluhlu lweerhafu omele uqokelele kunye nokubuyiselwa kwiintengiso zakho ze-intanethi zibukeka ngathi:
- BC - GST 5% kunye ne-7% ye-PST (Le nto yaqala ukusebenza ngo-Ephreli 1, 2013: yabona ukuba iBusiness Yakho ifuna ukubhalisa kwi-BC PST ngolwazi olungakumbi.)
- I-Alberta - iGST 5%
- ISaskatchewan - iGST 5% kunye ne- PST 6% ngokuzithandela (ngaphandle kokuba iphondo lekhaya)
- Manitoba - iGST 5% kunye ne- PST 7%
- I-Ontario - i-HST - 13%
- IQuebec - iGST 5% kunye ne-QST (i-Quebec Sales Tax) 9.975% (Qaphela ukuba ngoJanuwari 1, 2013, i-QST ayisayihlawulwa kwi-GST.)
- I-New Brunswick - HST 13%
- I-Nova Scotia - HST 15%
- I-Newfoundland neLabrador - iHST 13%
- I-Prince Edward Island - i-HST 14% (phawula oku kwaqala ukusebenza ngo-Ephreli 1, 2013).
- Amanxweme aseNyakatho-ntshona - iGST 5%
- INunavut - iGST 5%
- Yukon - GST 5%
(* Kwiphondo lakho lasekhaya, ukubhaliswa kwe-PST / RST kuyimfuneko ukuba uthengisa iimpahla ezihlawulwayo kunye / okanye iinkonzo.)
Oku kuthetha ukuba kufuneka ubhalise njengeThengisi yeRhafu yePhondo yokuThengisa kwiPhondo ngalinye oya kwenza ishishini kunye kwaye kulindeleke ukuba uqokelele kwaye ubuyise irhafu yentengiso ngokufanelekileyo.
I-Provincial Tax Tax (PST) kunye ne-Out-of-Province-Abathengi ngePhondo
Nantsi ke amaphondo anokufumana irhafu yephondo ekuthengiseni ngentengiso ye-intanethi.
BC
Uyabona Ngaba i-Business Yakho ifuna ukubhalisa kwi-BC PST?
Manitoba
Intlawulo yePhondo yokuThengwa ibizwa ngokuba yiNtengiso yeNtengiso yeRetail (RST) eManitoba.
Amashishini angaphandle kwiphondo athengisa / aqeshisa iimpahla ezihlawulwayo kumthengi waseManitoba kufuneka abhalise njengomthengisi phantsi koMthetho kwaye aqokelele i-RST ukuba zonke iimeko zilandelayo zikhona:
"1) Umdayisi unxusa umyalelo wokuthengiswa eManitoba, ngokuthe ngqo okanye ngokusebenzisa i-arhente, ngeentengiso okanye nayiphi na enye indlela, umzekelo, kumntu, ngefowuni, ngeposi, nge-imeyile, ngefeksi, kwi-posters, kumabonakude okanye kwiphephandaba elijoliswe Abathengi baseManitoba,
2) Umdayisi wamukela amagosa avela eManitoba ukuthenga isakhiwo somntu siqu. Umyalelo ungavela kumnxeba, kwi-Intanethi, nge-imeyile, ngefeksi, kwileta okanye nayiphi na enye indlela evela kwindawo yaseManitoba ukuya kumthengisi okanye i-ejenti ephakathi okanye eManitoba,
3) Iimpahla zithengwa ukuba zisetyenziswe okanye zisetyenziswe eManitoba, oko kukuthi kungekhona ukubuyisela kwakhona, kwaye
4) Umthengisi wenza ukuba izinto zihanjiswe eManitoba, oko kukuthi, zinikelwa ngumthengisi, okanye zithunyelwa ngumthengisi ngumphathiswa oqhelekileyo, nokuba ngaba impahla ayithunyelwa kwiindleko ezichaziweyo kumthengi "(i- RST Bulletin 004: Ulwazi kubaThengisi ).
WaseSaskatchewan
ISaskatchewan iphinda ithathe umbono onzima kumashishini ase-intanethi. Impendulo yombuzo othi, "Ndingumthengisi ongekho mhlali owenza ukuthengisa kwiPhondo. Ngaba kufuneka ndiqokelele irhafu kwintengiso yam?" ngu:
"Bonke abantu abenza ukuthengisa okuhlawuliswayo eSaskatchewan kufuneka banikwe ilayisenisi kwaye baqokele irhafu. Amashishini angahlali phantsi kufuneka athathe ilayisenisi njengento elula kumakhasimende abo. Ukuba amabhizinisi angahlaliyo aqokeleli i-PST ngexesha lokuthengiswa, abathengi babo kufuneke ukuba uhlolisise kwaye uhlawule irhafu "(Imibuzo Eqhelekileyo Yentlawulo Yentlawulo YaseTaskatchewan yePhondo).
Quebec
Urhulumente waseQuebec ubonakala ngathi abathengi bephondo beza kubhalisa kwaye baqokelele kwaye bakhuphe irhafu yentengiso kwaye kubandakanywa abantu abathengisa i-intanethi. Kukho ukubhekisela kwi-Quebec Retail Sales Act kumashishini angaphandle aserejista ngaphambi kokuba athengise iimpahla ezihlawuliswayo kubahlali baseQuebec (kwaye kwakhona, ukuba umthengisi akaqokeleli iRhafu yeZentengiso zeQuebec, abathengi kulindeleke ukuba banike ingxelo kwaye bakhuphe irhafu ).
Ngaba akukho loo Mqulu weePhepha ezongezelelweyo?
Ewe yiyo. Kwaye akukho nto ongayenza ukuze ujikeleze zonke ezi phepheni zeemaphepha kunye nokugcinwa kweencwadi ezinxulumene nentengiso yakho ye-intanethi? Amanye amashishini ase-Canada asekelwe kwi-intanethi anciphisa imida abayithumela kuyo. Ibhizinisi elisekelwe e-Ontario, umzekelo, lingamkela kuphela iilawuni ukusuka kwaye ithunyelwe kubathengi e-Ontario. Abanye bathengisa iimpahla ezingahlawulwanga kunye / okanye iinkonzo.
Imifanekiso yokuthengiswa kwe-intanethi iyinkambinkimbi ngakumbi kukuba izinto kunye / okanye iinkonzo ezingabakhokhelwa irhafu kwiphondo elinye zingaphathwa ngendlela eyahlukileyo kwenye. Ngoko thabatha yonke ingcaciso apha ngasentla njengesikhokelo kuphela kwaye qiniseka ukuba ukhangele ngeSebe lezeMali / iRevenue Ministries kumaphondo ahlukeneyo ukuqinisekisa ukuba awukho okanye ufanele ukuqokelela nokukhupha irhafu yephondo xa uthumele abathengi abahlala khona. Kukho iziqhagamshelana nale ndawo kwiCandelo leRhafu yePhondo leNtengiso kule webhusayithi. Xa kuziwa kwiirhafu, awukwazi ukuhlawula.