{"id":12193,"date":"2024-11-02T01:34:32","date_gmt":"2024-11-01T20:04:32","guid":{"rendered":"https:\/\/knowskit.com\/?p=12193"},"modified":"2024-11-02T01:34:36","modified_gmt":"2024-11-01T20:04:36","slug":"%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f","title":{"rendered":"\u4ec0\u4e48\u662f\u6d88\u8d39\u7a0e\u7684\u5168\u79f0\uff1f"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Full_Form_of_GST_Goods_and_Services_Tax\"><\/span>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7684\u5168\u79f0\uff1a \u5546\u54c1\u53ca\u670d\u52a1\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u76ee\u5f55<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#Full_Form_of_GST_Goods_and_Services_Tax\" >\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7684\u5168\u79f0\uff1a \u5546\u54c1\u53ca\u670d\u52a1\u7a0e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#How_Does_GST_Work_Its_Magic\" >\u6d88\u8d39\u7a0e\u662f\u5982\u4f55\u53d1\u6325\u5176\u9b54\u529b\u7684\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#The_Fantastic_Four_of_GST\" >\u6d88\u8d39\u7a0e\u795e\u5947\u56db\u4fa0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#The_Good_The_Bad_and_The_GST\" >\u597d\u3001\u574f\u548c\u6d88\u8d39\u7a0e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#GST_by_the_Numbers\" >\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7684\u6570\u5b57<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#GST_A_Global_Phenomenon\" >\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff1a\u5168\u7403\u73b0\u8c61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#Crystal_Ball_Gazing_The_Future_of_GST\" >\u6c34\u6676\u7403\u51dd\u89c6\uff1a\u6d88\u8d39\u7a0e\u7684\u672a\u6765<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/knowskit.com\/zh\/%e6%b6%88%e8%b4%b9%e7%a8%8e%e7%9a%84%e5%85%a8%e7%a7%b0%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f\/#Other_Full_Forms_of_GST\" >\u6d88\u8d39\u7a0e\u7684\u5176\u4ed6\u5b8c\u6574\u5f62\u5f0f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>\u5b8c\u6574\u8868\u683c <strong>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e<\/strong> \u662f <strong>\u5546\u54c1\u548c\u670d\u52a1\u7a0e <\/strong>\u4f60\u4e0d\u4f1a\u7a81\u7136\u5728\u8fd9\u91cc\u627e\u5230 GST\u3002\u5b83\u5c31\u50cf\u4e00\u9505\u6162\u7096\u7684\u6c64\uff0c\u7096\u4e86\u597d\u51e0\u5e74\u624d\u53ef\u4ee5\u4e0a\u684c\u3002\u5370\u5ea6\u5728 2017 \u5e74 7 \u6708 1 \u65e5\u5f15\u5165\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff0c\u7ecf\u8fc7\u51e0\u5e74\u7684\u89c4\u5212\u548c\u8fa9\u8bba\uff0c\u786e\u5b9e\u662f\u4e00\u4e2a\u4e0d\u5c0f\u7684\u6311\u6218\u3002\u4e0d\u8fc7\uff0c\u8fd9\u6837\u505a\u7684\u597d\u5904\u662f\uff0c\u8fd9\u662f\u4e00\u4e2a\u6d25\u6d25\u4e50\u9053\u7684\u5386\u53f2\u65f6\u523b\uff0c\u8bae\u4f1a\u4e3e\u884c\u4e86\u5348\u591c\u4f1a\u8bae\u6765\u5e86\u795d\u8fd9\u4e00\u65f6\u523b\u3002\u8fd9\u5c31\u662f\u6211\u6240\u8bf4\u7684\u7edd\u5bf9\u76db\u5927\u7684\u5f00\u5e55\u5f0f\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Does_GST_Work_Its_Magic\"><\/span>\u6d88\u8d39\u7a0e\u662f\u5982\u4f55\u53d1\u6325\u5176\u9b54\u529b\u7684\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u5c31\u50cf\u4e00\u573a\u63a5\u529b\u8d5b\uff0c\u4efb\u4f55\u751f\u4ea7\u6216\u9500\u552e\u4e1a\u52a1\u7684\u7b2c\u4e00\u6b65\u63a5\u68d2\uff08\u7a0e\u6536\u62b5\u514d\uff09\uff0c\u4e0b\u4e00 \u6b65\u5219\u7531\u53e6\u4e00\u65b9\u63a5\u68d2\u3002\u56e0\u6b64\uff0c\u6700\u7ec8\u5ba2\u6237\uff08B2C\uff09\u652f\u4ed8\u5168\u989d\u6d88\u8d39\u7a0e\uff0c\u800c\u4f01\u4e1a\u5219\u53ef\u4ee5\u5229\u7528\u8d2d\u7f6e\u6750\u6599\u65f6\u652f\u4ed8\u7684\u6d88\u8d39\u7a0e\u8fdb\u884c\u62b5\u6263\u3002\u8fd9\u662f\u4e00\u4e2a\u53cc\u8d62\u7684\u5c40\u9762\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Fantastic_Four_of_GST\"><\/span>\u6d88\u8d39\u7a0e\u795e\u5947\u56db\u4fa0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8fd9\u610f\u5473\u7740\u5b83\u4e0d\u4ec5\u662f\u4e00\u79cd\u5355\u4e00\u7a0e\u79cd\uff0c\u800c\u4e14\u5b9e\u9645\u4e0a\u5c06\u56db\u79cd\u7a0e\u79cd\u5408\u800c\u4e3a\u4e00\uff0c\u5373<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CGST\uff1a\u4e2d\u592e\u6d88\u8d39\u7a0e\uff08\u7531\u4e2d\u592e\u653f\u5e9c\u5f81\u6536\uff09<\/li>\n\n\n\n<li>SGST\uff1a\u5dde\u6d88\u8d39\u7a0e\uff08\u7531\u5dde\u653f\u5e9c\u5f81\u6536\uff09<\/li>\n\n\n\n<li>IGST\uff1a\u7efc\u5408\u6d88\u8d39\u7a0e\uff08\u7528\u4e8e\u5dde\u9645\u4ea4\u6613\uff09<\/li>\n\n\n\n<li>UTGST\uff1a\u4e2d\u592e\u76f4\u8f96\u533a\u6d88\u8d39\u7a0e\uff08\u9002\u7528\u4e8e\u4e2d\u592e\u76f4\u8f96\u533a\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Good_The_Bad_and_The_GST\"><\/span>\u597d\u3001\u574f\u548c\u6d88\u8d39\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6b64\u5916\uff0c\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u6709\u5229\u6709\u5f0a\uff0c\u56e0\u4e3a\u8d85\u7ea7\u82f1\u96c4\u4e5f\u6709\u5229\u5f0a\u3002\u4ece\u53e6\u4e00\u4e2a\u89d2\u5ea6\u770b\uff0c\u5b83\u63d0\u9ad8\u4e86\u6574\u4e2a\u7a0e\u5236\u7684\u900f\u660e\u5ea6\uff0c\u751a\u81f3\u51cf\u5c11\u4e86\u7a0e\u6536\u7684\u8fde\u5e26\u6548\u5e94\u3002\u7136\u800c\uff0c\u91d1\u65e0\u8db3\u8d64\uff0c\u4eba\u65e0\u5b8c\u4eba\u3002\u5bf9\u4e8e\u4e00\u4e9b\u89c4\u6a21\u8f83\u5c0f\u7684\u516c\u53f8\u6765\u8bf4\uff0c\u5728\u8f6c\u6362\u8fc7\u7a0b\u4e2d\u9047\u5230\u4e86\u4e00\u4e9b\u56f0\u96be\u3002\u8bf7\u6ce8\u610f\uff0c\u5373\u4f7f\u662f\u597d\u4eba\u4e5f\u6709\u5012\u9709\u7684\u65f6\u5019\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_by_the_Numbers\"><\/span>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7684\u6570\u5b57<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8ba9\u6211\u4eec\u6765\u8c08\u8c08\u6570\u5b57\u5427\uff01\u6839\u636e\u8d22\u653f\u90e8\u7684\u6570\u636e\uff0c\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7684\u5f81\u6536\u989d\u4e3a 16.8 \u4e07\u4ebf\uff0c\u662f 2022 \u5e74 4 \u6708\u4efd\u7684\u6700\u9ad8\u503c\u3002\u8fd9\u610f\u5473\u7740\u6709\u5f88\u591a\u96f6\uff01\u770b\u6765\uff0c\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u5c31\u50cf\u4e00\u53f0\u8fd0\u8f6c\u826f\u597d\u7684\u670d\u52a1\u5668\u4e00\u6837\uff0c\u6b63\u5728\u7ee7\u7eed\u524d\u8fdb\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_A_Global_Phenomenon\"><\/span>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff1a\u5168\u7403\u73b0\u8c61<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5370\u5ea6\u5e76\u4e0d\u662f\u552f\u4e00\u4e00\u4e2a\u4ee5\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u4e3a\u4e3b\u9898\u7684\u56fd\u5bb6\u3002\u8fd9\u5c31\u597d\u6bd4\uff0c\u5728\u4e16\u754c\u5404\u5730\uff0c\u6211\u4eec\u90fd\u6709\u4e00\u573a\u76db\u5927\u7684\u7a0e\u6536\u76db\u5bb4\uff0c\u6bcf\u4e2a\u4eba\u90fd\u5728\u6211\u4eec\u7684\u9910\u684c\u4e0a\u5360\u6709\u4e00\u5e2d\u4e4b\u5730\uff01\u65e9\u5728 1954 \u5e74\uff0c\u6cd5\u56fd\u5c31\u7387\u5148\u5f15\u5165\u4e86\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u3002\u76ee\u524d\uff0c\u6709 160 \u591a\u4e2a\u56fd\u5bb6\u4ee5\u67d0\u79cd\u5f62\u5f0f\u5f81\u6536\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff0c\u6709\u4e9b\u56fd\u5bb6\u8fd8\u79f0\u4e4b\u4e3a\u589e\u503c\u7a0e\u3002\u6211\u4eec\u5e76\u4e0d\u5b64\u5355\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Crystal_Ball_Gazing_The_Future_of_GST\"><\/span>\u6c34\u6676\u7403\u51dd\u89c6\uff1a\u6d88\u8d39\u7a0e\u7684\u672a\u6765<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>GST \u7684\u4e0b\u4e00\u6b65\u662f\u4ec0\u4e48\uff1f\u5982\u679c\u6211\u4eec\u6709\u6c34\u6676\u7403\uff0c\u6211\u4eec\u4f1a\u544a\u8bc9\u4f60\uff01\u7136\u800c\uff0c\u4e16\u754c\u5728\u4e0d\u65ad\u53d8\u5316\uff0c\u8fd9\u662f\u4e0d\u4e89\u7684\u4e8b\u5b9e\u3002\u6211\u4eec\u7684\u60f3\u6cd5\u662f\uff0c\u6211\u4eec\u53ef\u80fd\u5f88\u5feb\u5c31\u4f1a\u8f6c\u5411\u4e00\u4e2a\u66f4\u52a0\u7edf\u4e00\u7684\u7a0e\u5236\uff0c\u4f8b\u5982\uff0c\u5c06\u77f3\u6cb9\u4ea7\u54c1\u7eb3\u5165\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u5236\u5ea6\u3002\u4e8b\u5b9e\u4e0a\uff0c\u6211\u4eec\u751a\u81f3\u6709\u53ef\u80fd\u770b\u5230\u7a0e\u7ea7\u6570\u91cf\u7684\u51cf\u5c11\u3002\u8bf7\u7a0d\u7b49\u7247\u523b\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Other_Full_Forms_of_GST\"><\/span>\u6d88\u8d39\u7a0e\u7684\u5176\u4ed6\u5b8c\u6574\u5f62\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e00\u822c\u9500\u552e\u7a0e\uff08\u7ecf\u6d4e\u5b66\uff09\uff1a\u4e00\u4e9b\u56fd\u5bb6\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u5f81\u6536\u7684\u4e00\u79cd\u7a0e\u3002<\/li>\n\n\n\n<li>\u8c37\u80f1\u7518\u80bd 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