Kaihuri Utu GST

He utu GST-whakaurunga kua uru kē te GST 15% ki roto i te tapeke whakaatuhia — nō reira ko te $115 whakaurunga ko te $100 o te uara rawa/ratonga tāpiri ko te $15 GST. Ko te utu GST-kore (e kiia ana ko ex-GST, plus-GST rānei) kāore e uru ana te tāke, nō reira ko te $100 ex-GST ka huri ki te $115 ka tāpiritia te GST. I Aotearoa, ka hiahia te Ture Kaihoko kia GST-whakaurunga ngā utu katoa e whakaatuhia ana ki ngā kaihoko — kāore e āhei ana te whakapaaho $100 + GST ki tētahi kaihoko hokohoko. Heoi anō, ka whakaatu ā-nuinga ngā pire pakihi-ki-pakihi (B2B) i te tapeke ex-GST me te tapeke GST ōkawa. Ka whakataurite utu i waenga i ngā kaiwhakarato, me whakaū tonu koe e whakataurite ana i ngā mea ōrite (ko ngā whakaurunga katoa, ngā kore-whakaurunga katoa rānei). He GST-kore-ōrite ā-nuinga ngā utu ā-tāwāhi, ka uaua ai ngā whakataurite tōtika me ngā utu o Aotearoa. Puna: IRD — GST and Consumer Law (ird.govt.nz/gst).

Hei tāpiri GST 15% ki tētahi utu GST-kore, whakareatia ki te 1.15. Hei tauira, $200 ex-GST * 1.15 = $230 GST-whakaurunga. Ko te wāhanga GST ko $30 (ka ōrite rānei, $200 * 0.15 = $30). Ko tēnei te tātaitanga ka whakamahia e ngā pakihi i te whakarite utu hokohoko mai i ō rātou tātaitanga utu-tāpiri ex-GST, i te utu pire rānei ki ngā kaihoko GST-rēhitatia. I Aotearoa, mēnā he GST-rēhitatia koe ā ka hoko i ngā rawa, ngā ratonga rānei, me uta koe i te GST ki ngā tapaetanga tākehia katoa (me ētahi whakakorenga iti). Me whakaatu tētahi pire tāke i te utu GST-whakaurunga tāpiri ko te tapeke GST (ko tētahi tauākī rānei e kī ana kua uru te GST). Ko te rēti 15% mai i te 1 Oketopa 2010, ka tū māori ai te whakareanga ko 1.15 mō ngā tātaitanga pakihi o Aotearoa o nāianei. Puna: IRD — GST for Businesses (ird.govt.nz/gst).

Hei tango GST 15% mai i tētahi utu GST-whakaurunga, wehea ki te 1.15. Hei tauira, $230 / 1.15 = $200 (utu ex-GST). Ko te wāhanga GST ko $30 ($230 - $200). Ko tētahi āhua rānei mō te tapeke GST anake ko te wehea ki te 23, ka whakarearehia ki te 3: $230 / 23 * 3 = $30. He nui tēnei mō ngā pakihi GST-rēhitatia e kerēme ana i ngā kōwaewae tāke tāuruuru — ko te wāhanga GST noa o tētahi hoko ka taea te kerēme. Hei tauira, ko te hoko rorohiko $575 (GST-whakaurunga) mō ngā mahi pakihi: ko te GST ka taea te kerēme ko $575 / 1.15 * 0.15 = $75. Puritia ō pire tāke nā te mea ka hiahia a IRD ki ērā hei tautoko i ngā kerēme GST. Ko te tapeke ex-GST ($500) tērā e tuhia ana hei utu rawa, whakapaunga rānei i roto i ō kaute. Puna: IRD — Claiming GST Input Tax Credits (ird.govt.nz/gst).

I Aotearoa, me whakaatu, me whakapaaho rānei ngā utu katoa ki ngā kaihoko me te GST kua whakaurua, i raro i te Fair Trading Act 1986 me ngā ture e hono ana. Nā reira, kāore ngā kaihoko, ngā kaiwhakarato ratonga, me ngā pakihi e hoko ana ki te tūmatanui e āhei ana ki te whakaatu utu, kātahi ka tāpiri atu i te GST i te tātau utu. Heoi anō, he whakakorenga nui kei kōnei: mō ngā pakihi e hoko ana ki ētahi atu pakihi GST-rēhitatia (B2B), ka taea te whakaatu utu ex-GST ki runga i ngā pire me ngā tātaritanga, mehemea kua mārama te horopaki kāore te GST e uru ki roto i te utu. Ka tautono ā-nuinga ngā kaiwhakarato tauhokohoko me ngā moka i ngā utu ex-GST. Mō ngā papatono ipurangi e hoko ana ki ngā kaihoko me ngā pakihi, ka whakaatu ā-nuinga rātou i ngā utu i ngā tikanga e rua. Mēnā kāore he tohu mārama ki tētahi utu, ka whakaarotia ā-nuinga e te ture kaihoko o Aotearoa kua uru kē te GST. Engari, tirohia tonu ngā kuputuhi iti i te hoko mai i ngā papatono tauhokohoko, ipurangi rānei. Puna: Fair Trading Act 1986 me Commerce Commission NZ (comcom.govt.nz).