Zero-rated khoom yog khoom uas raug zam los ntawm tus nqi ntxiv se (VAT). Lub teb chaws xaiv cov khoom raws li xoom-rated vim tias lawv yog cov thawj coj koom tes rau lwm cov khoom tsim thiab cov khoom tseem ceeb ntawm cov khoom siv dav dav.
Yuav ua li cas yog xoom rated exports?
Cov khoom thiab cov kev pabcuam uas ib txwm raug rau GST / HST yuav tsis raug them se thaum xa tawm los ntawm Canada. Hauv qhov no, lawv raug hu ua "zero-rated" khoom lossis kev pabcuam.
Yog cov khoom xa tawm xoom lossis raug zam?
Thaum cov khoom xa tawm lawv tau 'siv' sab nraud UK thiab kom them VAT rau cov khoom zoo li no yuav cuam tshuam rau lub hom phiaj ntawm cov se. Yog li ntawd, kev xa khoom ntawm cov khoom xa tawm yog xoom-ratedmuab cov xwm txheej hauv tsab ntawv ceeb toom no tau ua tiav. Ib qho xoom-rated VAT muab yog ib qho uas raug VAT tab sis qhov twg VAT yog nyob ntawm 0%.
Kev lag luam pes tsawg yog dab tsi?
Yuav luag txhua lub tebchaws siv tus nqi nyiam rau qee yam khoom thiab kev pabcuam, ua rau lawv "zero rated" lossis "exempt." Rau qhov "zero-rated zoo," tsoomfwv tsis them se nws cov muag muag tab sis tso cai qiv nyiaj rau cov nqi se ntxiv (VAT) them rau cov khoom siv Qhov no txo tus nqi ntawm qhov zoo.
Raws li cov kev xa tawm twg raug suav tias yog xoom ntsuas?
Raws li sec 16(1) ntawm IGST Txoj Cai txhua yam khoom siv los ntawm tus tswv lag luam sau npe raws li ib qho kev xa tawm (Txhua yam khoom lossis kev pabcuam) lossis muab rau SEZ tsim nyog rau Zero Rated Cov khoom siv hauv GST. Kev muab khoom rau tus tsim tawm ntawm SEZ kuj tseem them rau Zero-Rated Cov Khoom Siv hauv GST vim tias tsis muaj se tawm ntawm cov khoom siv no thiab.
