{"id":109245,"date":"2025-06-15T23:00:44","date_gmt":"2025-06-15T23:00:44","guid":{"rendered":"https:\/\/cas-accounting.co.nz\/?p=109245"},"modified":"2025-06-16T00:19:28","modified_gmt":"2025-06-16T00:19:28","slug":"gst-accounting-methods-cash-invoice-or-hybrid","status":"publish","type":"post","link":"https:\/\/cas-accounting.co.nz\/cn\/gst-accounting-methods-cash-invoice-or-hybrid\/","title":{"rendered":"\u7b2c\u4e09\u671f: GST\u8ba1\u7b97\u65b9\u5f0f\u600e\u4e48\u9009\uff1f\u4ed8\u6b3e\uff1f\u53d1\u7968\uff1f\u8fd8\u662f\u6df7\u5408?"},"content":{"rendered":"<p>\u5f53\u4f60\u6ce8\u518c\u4e86GST\u5e76\u786e\u5b9a\u4e86\u7533\u62a5\u9891\u7387\u540e\uff0c<strong> \u4e0b\u4e00\u6b65\u5c31\u662f\u51b3\u5b9a \u5982\u4f55\u8ba1\u7b97\u4f60\u7684GST\u3002<\/strong><\/p>\n\n\n\n<p>\u7a0e\u52a1\u5c40\uff08IRD\uff09\u63d0\u4f9b\u4e86 <strong>\u4e09\u79cd\u4e0d\u540c\u7684GST\u8ba1\u7b97\u65b9\u5f0f\uff0c<\/strong> \u4f60\u9700\u8981\u9009\u62e9\u6700\u9002\u5408\u81ea\u5df1\u7684\u65b9\u6cd5\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u4ed8\u6b3e\u57fa\u51c6\uff08Cash Basis\uff09\u2014\u2014 \u9002\u5408\u5c0f\u578b\u4f01\u4e1a\uff0c\u6309\u5b9e\u9645\u6536\u5230\u548c\u652f\u4ed8\u8ba1\u7b97<\/h3>\n\n\n\n<p><strong>\u2705 \u9002\u5408\uff1a <br><\/strong>\u8fc7\u53bb12\u4e2a\u6708\u6536\u5165 <strong>\u2264 200\u4e07\u7ebd\u5e01<\/strong> \u7684\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u3002<\/p>\n\n\n\n<p><strong>\ud83d\udccc \u600e\u4e48\u8ba1\u7b97\uff1f<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6536\u5230\u5ba2\u6237\u4ed8\u6b3e\u65f6 <strong>\uff0c\u624d\u9700\u8981\u7f34\u7eb3GST<\/strong> \u3002 <em>\ud83d\udcb0\uff08\u6ca1\u6536\u5230\u94b1\u5c31\u4e0d\u7528\u4ea4GST\uff01\uff09<\/em><em><br><\/em><\/li>\n\n\n\n<li>\u6536\u5230\u4f9b\u5e94\u5546\u8d26\u5355\uff0c <strong>\u6750\u6599\u6216\u8d39\u7528\u65f6\uff0c<\/strong> \u624d\u80fd\u62b5\u6263GST\u3002 <em>\ud83d\udcb8\uff08\u6ca1\u652f\u4ed8\u5c31\u4e0d\u80fd\u62b5\u6263\uff01\uff09<\/em><em><br><\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>\ud83d\udc49 \u9002\u5408\u54ea\u4e9b\u4f01\u4e1a\uff1f<br><\/strong>\u73b0\u91d1\u6d41\u4e0d\u7a33\u5b9a\u7684\u4e2d\u5c0f\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u521a\u8d77\u6b65\u7684\u521b\u4e1a\u8005\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u53d1\u7968\u57fa\u51c6\uff08Invoice Basis\uff09\u2014\u2014 \u9002\u5408\u4e2d\u5927\u578b\u4f01\u4e1a\uff0c\u6309\u5f00\u7968\u65f6\u95f4\u8ba1\u7b97<\/h3>\n\n\n\n<p><strong>\u2705 \u9002\u5408\uff1a<br><\/strong>\u4efb\u4f55\u4f01\u4e1a\u90fd\u80fd\u9009\uff0c\u4f46 <strong>\u5982\u679c\u6536\u5165&gt; 200\u4e07\u7ebd\u5e01\uff0c<\/strong> \u5fc5\u987b <strong>\u7528\u8fd9\u4e2a\u65b9\u6cd5\u3002<\/strong>.<\/p>\n\n\n\n<p><strong>\ud83d\udccc \u600e\u4e48\u8ba1\u7b97\uff1f<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f00\u4e86\u53d1\u7968\uff0c <strong>\u4e0d\u7ba1\u5ba2\u6237\u6709\u6ca1\u6709\u4ed8\u94b1\uff0c<\/strong>\u90fd\u8981\u7f34\u7eb3GST\u3002 <em>\ud83d\udcc4\uff08\u6709\u53ef\u80fd\u8981\u5148\u4ea4\u7a0e\uff0c\u4f46\u94b1\u8fd8\u6ca1\u6536\u5230\uff01\uff09<\/em><em><br><\/em><\/li>\n\n\n\n<li>\u6536\u5230\u4f9b\u5e94\u5546\u8d26\u5355\uff0c <strong>\u4e0d\u7ba1\u94b1\u6709\u6ca1\u6709\u4ed8\uff0c<\/strong>\u5c31\u53ef\u4ee5\u62b5\u6263GST\u3002 <em>\ud83d\udce5\uff08\u53ef\u4ee5\u63d0\u524d\u62b5\u6263\u7a0e\uff0c\u4f46\u8fd8\u6ca1\u771f\u6b63\u652f\u4ed8\uff01\uff09<\/em><em><br><\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>\ud83d\udc49 \u9002\u5408\u54ea\u4e9b\u4f01\u4e1a\uff1f<br><\/strong>\u4e1a\u52a1\u7a33\u5b9a\u3001\u6536\u5165\u8f83\u9ad8\u7684\u516c\u53f8\uff0c\u6216\u8005\u6709\u7a33\u5b9a\u5ba2\u6237\u7684B2B\u4f01\u4e1a\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u6df7\u5408\u57fa\u51c6\uff08Hybrid Basis\uff09\u2014\u2014 \u9002\u5408\u7279\u6b8a\u60c5\u51b5\uff0c\u6309\u4e0d\u540c\u65b9\u5f0f\u8ba1\u7b97<\/h3>\n\n\n\n<p><strong>\u2705 \u9002\u5408\uff1a<br><\/strong>\u4efb\u4f55\u4f01\u4e1a\u90fd\u53ef\u4ee5\u9009\u62e9\uff0c <strong>\u4f46<\/strong> \u4e00\u822c\u4e0d\u63a8\u8350\u3002<\/p>\n\n\n\n<p><strong>\ud83d\udccc \u600e\u4e48\u8ba1\u7b97\uff1f<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GST \u7528<\/strong> \u53d1\u7968\u57fa\u51c6 <strong>\u53d1\u7968\u57fa\u51c6<\/strong> \uff08\u5f00\u4e86\u53d1\u7968\u5c31\u5f97\u4ea4\u7a0e\uff0c\u5373\u4f7f\u94b1\u6ca1\u6536\u5230\uff01\uff09\u3002<br><\/li>\n\n\n\n<li><strong>\u62b5\u6263GST<\/strong> \u7528 <strong>\u4ed8\u6b3e\u57fa\u51c6<\/strong> \uff08\u53ea\u6709\u771f\u6b63\u4ed8\u6b3e\u540e\uff0c\u624d\u80fd\u62b5\u6263GST\uff09\u3002<br><\/li>\n<\/ul>\n\n\n\n<p><strong>\ud83d\udc49 \u9002\u5408\u54ea\u4e9b\u4f01\u4e1a\uff1f<br><\/strong>\u9002\u7528\u4e8e\u7279\u6b8a\u884c\u4e1a\u6216\u4f1a\u8ba1\u5e08\u5efa\u8bae\u7684\u60c5\u51b5\uff0c <br>\u26a0\ufe0f\u4f46\u53ef\u80fd\u4f1a\u5f71\u54cd\u73b0\u91d1\u6d41\uff0c <strong>\u6240\u4ee5\u5927\u90e8\u5206\u4e2d\u5c0f\u4f01\u4e1a \u4e0d\u5efa\u8bae\u4f7f\u7528\u3002<\/strong> and is <strong>not advised for most SMEs<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udccc 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