ʻO kēlā mau'Āpana PST PST a me ka Poʻomanaʻo Kūʻai Lālā Kūʻai
ʻO kaʻauhauʻauhauʻauhau, i kapaʻiaʻo PST, heʻauhauʻauhau e kauʻia ana ma luna o nā mea kūʻai i nā waiwai a me nā lawelawe i loko o kekahi mau āpana.
ʻO nā a me nā'atāpana o nā kalana / Territories PST?
Uaʻae kekahi mau panalāʻau ma Kanada e hoʻohui i kā lākouʻauhauʻauhauʻauhau me ke Auhau Kālepa Kālepa a me ke Keʻena (GST) a ke kau nei i kahi Kānāwai Kūʻai Hoʻokomo (HST) e hui pū i ke GST me nāʻauhauʻauhau.
Ua hoʻokumuʻo HST i ka HST ma 2010, hui pūʻana me Nova Scotia, New Brunswick, a me Newfoundland & Labrador kahi i hala ai ka HST no kekahi manawa. Ua hoʻokō kokeʻia ka moku'āinaʻo British Columbia i ka HST akā ua hoʻihoʻiʻia i ka regime PST ma hope o ka hōʻoleʻana i ke Kuhi HST ma ke kaʻina o ka poʻe.
ʻO ka ukuʻauhau o ia mau 'āpana me ka HST he :
- Ontario - HST hui like 13%
- New Brunswick - HST i hui like 15% (mai ka lā 1 o Iulai, 2016)
- Nova Scotia - HST hui like 15%
- Newfoundland & Labrador - HST hui like 15% (mai ka lā 1 o Iulai, 2016)
- ʻO Prince Edward Island - HST hui like 15% (ma ka lā 1 oʻOkakopa, 2016)
ʻEhā mau'āina e loaʻa nei i nāʻauhauʻauhauʻauhau āpau a lākou e kau kaʻawale nei akā ma waho aʻe o ka GST. ʻO nā ukuʻauhauʻauhau a me nā inoa o nāʻauhauʻauhau :
- British Columbia : 7% Auhau Lahau'Apana (PST)
- Manitoba : 8% Auhauʻauhauʻauhau (RST)
- Wahilana : 5% Auhauʻauhauʻauhau (PST)
- Quebec : 9.975% Kaʻauhauʻauhauʻo Quebec (QST)
Alberta , Yukon, Nunavut, a me nā Territory Waenahikiʻaʻole heʻauhauʻauhau kāpuni āpau a me kaʻauhau GST wale nō.
Ma waho o nā kūlana PSTʻano likeʻole, hiki i kaʻauhauʻauhauʻauhau keʻano likeʻole i loko o nā panalālā e pili ana i nā huahana a iʻole ka lawelawe. Eia kekahi lā, ma BC,ʻoiai kaʻauhauʻauhau o ka provincial ka'āina maʻamau he 7 pakeneka, e ukuʻiaʻoe i 12 pakeneka ke kūʻaiʻoe i kaʻa mai kekahi kanaka pono'ī a 10 pasene ke kūʻaiʻoe i ka waiʻona.
(E nānā i kaʻOihana Hoʻokomo a meʻAi MokuʻIke i British Columbia no kaʻike hou aku.) Ma keʻano he mea kūʻai,ʻoʻoe ke kuleana e aʻo i nā pili o ka PST i kāu waiwai a me nā lawelawe a kākoʻo i nā kumukūʻai pololei.
Pono iaʻu e kākau inoa a me ke kākoʻo PST / RST / QST?
Ma keʻano he mea lawelawe o kaʻoihana ma kekahi o nā panalāʻau i loaʻa iā PST,ʻo kou kuleana ke mālama, hōʻiliʻili a hoʻokuʻu i kaʻauhauʻauhauʻauhau ma luna o nā ukana a me nā lawelawe. 'Aʻole e like me GST / HST,' aʻole he 'ae' okoʻa mea hoʻolaha no kaʻauhauʻauhauʻauhau (koe naʻe ma BC.
No kaʻike hou aku i ka PST, e nānā:
Nā manaʻo'ē aʻe no nā huahana a me nā lawelawe i hoʻoiliʻia
ʻO kekahi mau waiwai a me nā lawelawe i halaʻoleʻia, aʻaʻole hoʻi i kohoʻia,ʻo ia hoʻi,ʻaʻoleʻoe e koi iā PST / RST / QST ma ka mea kūʻai. Mai ka manaʻo o ka mea kūʻai i ka mea kūʻai,ʻo kaʻokoʻa ma waena o nā waiwai a me nā lawelawe i kauʻoleʻia,ʻo ia no ka uku a me nā lawelawe i loaʻaʻole iāʻoe ke koi i nā koi komo komo (ITCs) e hoʻihoʻi i ka PST / RST / QST āu i uku ai kāu kūʻai a me kāu lilo . ʻO ka mea kūpono e like me ka PST / RST / QST hikiʻole ke hoʻololiʻia a paleʻole paha i waena o nā aupuni, akā naʻe.
E nānā i nā palapala aupuni e pili nei no nāʻike hou aku:
- Manitoba - Hōʻuluʻulu no nā waiwai a me nā lawelawe iʻauhauʻia
- BC - PST Exemptions a me ka palapala hōʻike Pono Pono (PST 200)
- New Zealand - Polihi Makahiki Makahiki a me nā leka hoʻomaopopo.
- Quebec - Nā kūʻai kūʻaiʻia ma luna o kaʻauhau a me nā lako a me nā kūʻai kūʻaiʻole a kūʻaiʻia.
Nā hiʻohiʻona o ka PST Nā hua i laweʻia mai ke kikowaena pūnaewele o ke aupuni o BC:
- ka meaʻai no ka meaʻai (e like me ka mea kūʻai kumu kūʻai a me ka hoʻomākaukauʻana i nā meaʻai e like me nā meaʻai meaʻai)
- nā puke, nā nūpepa, a me nā nūpepa
- nā lole nui o nā keiki
- nā kaʻa
- nā lāʻau lapaʻau e pili ana i nā lāʻau a me nā kōkua olakino home e like me ka maʻi pa'ū a me nā lāʻau lāʻau
- nā lāʻau olakino a me nā lāʻau lapaʻau, a me nā lako no nā kino kīnā *
- nā lole nui a me nā kāmaʻa no nā keiki ma lalo o 15 makahiki *
- nā lako kula no nā haumāna *
- nā mea palekana a me nā lole palekana *
- ka mahiʻai, nā mea kanu, ka lawaiʻa, a me ka iʻaʻai *
- nā kūʻai a nā'Aiwi Muamua a me nā poʻe i ka'āina'āina'āina.
- nā kūʻai i kūʻaiʻia no ka reelile a hoʻolimalima paha *
* Aia ma kekahi mauʻano a hiki paha ke koi i nā palapala.
Nā lālā o ka QST Haʻawiʻia i nā lawelawe a me nā lako mai ka pūnaewele Revenu Quebec:
- ke kūʻaiʻana i nā lāʻau lapaʻau
- ke kūʻaiʻiaʻana o kekahi mau lāʻau lapaʻau
- ke kūʻaiʻiaʻana o nā kūʻai kūʻai
- ke kūʻaiʻiaʻana o kekahi mau waiwai i hoʻohanaʻia ma kaʻoihana mahiʻai a lawaiʻa
- ke kūʻai aku i kekahi mau waiwai a ihana paha i laweʻia aku ma waho o Canada (a ma waho paha o Quebec no ka hana QST)
- ka hoʻolakoʻana i kekahi mauʻoihana halihali a mākele hoʻi
- ke kūʻaiʻiaʻana o nā puke i loaʻa i kahiʻIkepili Pelekānia International (ISBN), ma lalo o ke kikokele QST wale nō
No kaʻike GST / HST, e nānā i nā pane i nā nīnau GST / HST maʻamau a me / a iʻole nā mea a pau no GST / HST no nā Canadian Small Businesses .
Loaʻaʻikeʻia e like me: RST (Keʻena kūʻaiʻauhau). QST (kaʻauhauʻauhauʻo Quebec).
Eia nā lālā: Ma ka Quebec PST (Tax Relekēkena Poʻokela), ua kapaʻiaʻo QST (kaʻauhauʻauhauʻo Quebec).