Tātaitai Whakahekenga Utu

Hei kimi i te utu hoko i muri i tētahi hekenga, tangohia te ōrau hekenga mai i te 100%, whakareatia ai te utu taketake ki tērā hautanga. Āhua: Utu Hoko = Utu Taketake * (1 - Hekenga%/100). Hei tauira, ko tētahi koti $250 me tētahi hekenga 30%: $250 * (1 - 0.30) = $250 * 0.70 = $175. Ka taea rānei te tātai i te tapeke hekenga i mua ($250 * 0.30 = $75) ka tangohia mai i te taketake ($250 - $75 = $175). I ngā hokohoko o Aotearoa, ko ngā utu whakapaaho ko ngā GST-whakaurunga, nō reira ko te utu hekenga e tātai ana koe ko te GST-whakaurunga anō — kāore he āpūtanga GST tāpiri e hiahiatia ana i te tātau utu. Me mōhio ko ētahi toa ka whakapaaho i ngā utu GST-kore (inā koa ngā kaiwhakarato tauhokohoko, moka rānei), ā ko tēnā me tāpiri te 15% GST ki te utu hoko mutunga. Puna: Pāngarau whānui me te Consumer Guarantees Act 1993 (NZ).

Hei kimi i te ōrau hekenga i mōhio ana koe ki ngā utu taketake me ngā utu hoko, tangohia te utu hoko mai i te taketake, wehea ki te taketake, whakareatia ki te 100. Āhua: Hekenga % = ((Taketake - Hoko) / Taketake) * 100. Hei tauira, ko tētahi pouaka whakaata utu taketake $1,200 e hokona ana ināianei mō te $900: (($1,200 - $900) / $1,200) * 100 = ($300 / $1,200) * 100 = 25%. Ka whai hua tēnei i Aotearoa hei tirotiro mēnā he tika te ōrau hekenga whakapaaho a tētahi toa — i raro i te Fair Trading Act 1986, me kore ngā kaihoko e mōhio hē i ngā kaihoko mō ngā utu me ngā hekenga. Mēnā ka kī tētahi toa "ko $500 i mua, ko $350 ināianei" ā ka tātai koe i te hekenga ko 30% engari ka kī te tohu ko 40%, ko tērā pea tētahi kerēme e tāhaehaetia ana ka taea e koe te pūrongo ki te Commerce Commission. Puna: Commerce Commission NZ (comcom.govt.nz) me te Fair Trading Act 1986.

I roto i ngā kupu hokohoko, ko te hekenga tētahi hekenga utu wā-poto hei ākiaki — pērā i tētahi hoko wiki mutunga, waehere whakatairanga rānei — ko te hekenga-tohu tētahi hekenga tonutanga i roto i te utu tohu o tētahi hua, i te nuinga o ngā wā nā te kore e hokona ana i tōna utu taketake, e whakamutunga rānei. Ka whakamahia ā-noa ngā kupu e ngā kaihoko i Aotearoa, heoi ko te rereketanga e hiahiatia ana mō ngā kaute me te whakahaere taonga. Mō ngā tikanga GST, ko ngā hekenga me ngā hekenga-tohu ka heke i te tapeke tāpiri tākehia — ka kaute noa tētahi pakihi mō te GST i runga i te tapeke ōkawa i whiwhi. Ka pā anō te Consumer Guarantees Act ki te āhua e whakahaere ai ngā pakihi i ngā hapa utu me ngā hekenga whakapaaho. Mō ngā kaihoko, ko te rereketanga ōkawa nui ko te hekenga-tohu ka tohu pea ko tētahi hua e ūkaupō ana, ā ka kore pea e hoki ki tōna utu taketake. Puna: Hokohoko whānui me ngā aratohu GST a IRD (ird.govt.nz).

I Aotearoa, ka pā te GST ki te utu hoko hekehia — kaua ki te utu taketake. Mēnā ka tuku koe i tētahi hekenga 20% ki tētahi hua $115 (GST-whakaurunga), ko te utu hoko ka huri ki te $92 (GST-whakaurunga), ā ko te wāhanga GST ko $92 / 1.15 * 0.15 = $12. Ka kaute koe mō te GST i runga i te $92, kaua mō te $115 taketake. Mō ngā hekenga tauhokohoko i waenga i ngā pakihi GST-rēhitatia, ka pā tonu tēnei mātāpono — ko te kaihoko GST-rēhitatia ka taea te kerēme i tētahi tūāpono tāke tāuruuru mō te tapeke hekehia i utua ake e ia. Ko ngā hekenga piringa, ngā whakahokinga moni, me ngā hekenga utu tōmua ka heke katoa i te utu hoko GST-whakaurunga, ā ka tātaihia te GST i runga i te tapeke mutunga. Me whakaū ngā pakihi kia tika ngā pire GST e whakaata ana i ngā tapeke hekehia. Ka whakahaerea tēnei e te Goods and Services Tax Act 1985. Puna: IRD — Discounts and GST (ird.govt.nz/gst).