{"id":573,"date":"2023-03-16T11:40:08","date_gmt":"2023-03-16T03:40:08","guid":{"rendered":"https:\/\/hayame.com.sg\/2023\/05\/03\/3-16-2023\/"},"modified":"2023-05-03T11:54:48","modified_gmt":"2023-05-03T03:54:48","slug":"3-16-2023","status":"publish","type":"post","link":"https:\/\/fun-ai.io\/hayame\/2023\/03\/16\/3-16-2023\/","title":{"rendered":"3\/16\/2023\u00a0"},"content":{"rendered":"<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u65e5\u672c\u306b\u5411\u3051\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u30e6\u30fc\u30b6\u30fc\u306f\u65e5\u672c\u5728\u4f4f\u306e\u65e5\u672c\u4eba\u306e\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306eGST\u306f\u975e\u8ab2\u7a0e\u3068\u3044\u3046\u8a8d\u8b58\u306f\u6b63\u3057\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u8ab2\u7a0e\u6240\u5f97\u304cS$1,000,000\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\uff27\uff33\uff34\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u7fa9\u52d9\u306f\u3042\u308b\u304c\u3001\u7a0e\u7387\u306f0\uff05\u3068\u3044\u3046\u3053\u3068\u3067\u5408\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\n<p>Tomo\u69d8\u3001\u3054\u8cea\u554f\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002GPC\u897f\u7530\u3067\u3059\u3002<br \/>\n\u306f\u3044\u3001\u305d\u306e\u8a8d\u8b58\u3067\u3042\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4f46\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3068\u3057\u3066\u6b21\u306e12\u30f5\u6708\u306e\u7dcf\u58f2\u4e0a\u304cS$1Million\u3092\u8d85\u3048\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u4eca\u6708\u306e\u58f2\u4e0a\u304cS$80,000\u3092\u8d85\u3048\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u58f2\u4e0a\u304c\u3042\u304c\u3063\u3066\u3044\u304f\u6642\u70b9\u3067\uff09\u3001\u30e6\u30fc\u30b6\u30fc\u306e90\uff05\u304c\u65e5\u672c\u5728\u4f4f\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u6d88\u8cbb\u7a0e\u4e8b\u696d\u8005\u300c\u975e\u767b\u9332\u300d\uff08Exemption from GST Registration) \u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-(gst)\/gst-registration-deregistration\/applying-for-exemption-from-gst-registration\u3000\u305d\u306e\u305f\u3081\u3001\u5358\u7d14\u306b\u5168\u3066\u306e\u53d6\u5f15\u304c\u6d77\u5916\u306eZero-Rated\u3067\u3042\u308b\u305f\u3081\u81ea\u52d5\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u308f\u3051\u3067\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002\u307e\u3060\u304a\u6e08\u307f\u3067\u306a\u3051\u308c\u3070\u3001\u81f3\u6025\u4e0a\u8a18\u306eExemption\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u30b9\u30b9\u30e1\u3057\u307e\u3059\u3002<\/p>\n<p>Tomo\u69d8\u3001\u3054\u8cea\u554f\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002Avic\u8d8a\u667a\u3067\u3059\u3002<br \/>\n\u4e0a\u8a18\u88dc\u8db3\u81f4\u3057\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306eGST\u767b\u9332\u4e8b\u696d\u8005\uff08GST\u767b\u9332\u7fa9\u52d9\u304c\u3042\u308b\u8005\u542b\u3080\uff09\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3057\u3066\u306f\u3001\u539f\u5247\u30018%\uff082022\u5e7412\u670831\u65e5\u307e\u3067\u306f7%\uff09\u306eGST\u304c\u8ab2\u3055\u308c\u307e\u3059\uff08\u6a19\u6e96\u8ab2\u7a0e\uff09\u3002\u305f\u3060\u3057\u3001GST\u6cd521\u67613\u9805\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u58f2\u4e0a\u306b\u95a2\u3057\u3066\u306f\u3001\u514d\u7a0e\u58f2\u4e0a(zero-rated supply)\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3057\u3066\u306f\u30010%\u306eGST\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u4e0b\u8a183\u3064\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u5834\u5408\u306f\u3001GST\u6cd521\u67613\u9805j\u53f7\u306b\u57fa\u3065\u304d\u3001\u514d\u7a0e\u58f2\u4e0a\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n1. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u306e\u8005\u306b\u3001\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u884c\u308f\u308c\u308b\u3002<br \/>\n2. (a)\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306e\u76f4\u63a5\u306e\u53d7\u76ca\u8005\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u306e\u8005\u3067\u3042\u308a\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u671f\u9593\u3001\u5f53\u8a72\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u306e\u8005\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u306b\u3044\u308b\u3001\u307e\u305f\u306f(b)\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306e\u76f4\u63a5\u306e\u53d7\u76ca\u8005\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u306eGST\u767b\u9332\u4e8b\u696d\u8005\u3067\u3042\u308b\u3002<br \/>\n3. \u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u306e\u571f\u5730\u3001\u4ed8\u968f\u8a2d\u5099\u3084\u5546\u54c1\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5916\u306b\u8f38\u51fa\u3055\u308c\u308b\u5546\u54c1\u9664\u304f\uff09\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<br \/>\n\u66a6\u5e74\u30d9\u30fc\u30b9\u306e\u904e\u53bb1\u5e74\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\uff08\u6a19\u6e96\u8ab2\u7a0e\u58f2\u4e0a\u304a\u3088\u3073\u514d\u7a0e\u58f2\u4e0a\uff09\u304cS$100\u4e07\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u7fcc12\u30ab\u6708\u306e\u8ab2\u7a0e\u58f2\u4e0a\u304cS$100\u4e07\u3092\u5408\u7406\u7684\u306b\u8d85\u3048\u308b\u5834\u5408\u3001GST\u767b\u9332\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u975e\u8ab2\u7a0e\u58f2\u4e0a\uff08\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u7b49\u306b\u304b\u304b\u308b\u58f2\u4e0a\uff09\u304c\u4e00\u5b9a\u984d\u307e\u305f\u306f\u4e00\u5b9a\u5272\u5408\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u66a6\u5e74\u30d9\u30fc\u30b9\u306e\u904e\u53bb1\u5e74\u9593\u307e\u305f\u306f\u7fcc12\u304b\u6708\u306e\u8f38\u5165\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073S$400\u4ee5\u4e0b\u306e\u5c11\u984d\u8f38\u5165\u54c1\u306e\u5408\u8a08\u984d\u304cS$100\u4e07\u3092\u8d85\u3048\u308b\u5834\u5408\u3001GST\u767b\u9332\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u304b\u3089\u65e5\u672c\u306b\u5411\u3051\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u30e6\u30fc\u30b6\u30fc\u306f\u65e5\u672c\u5728\u4f4f\u306e\u65e5\u672c\u4eba\u306e\u5834\u5408\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306eGST\u306f\u975e\u8ab2\u7a0e\u3068\u3044\u3046\u8a8d\u8b58\u306f\u6b63\u3057\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u8ab2\u7a0e\u6240\u5f97\u304cS$1,000,000\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\uff27\uff33\uff34\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u7fa9\u52d9\u306f\u3042\u308b\u304c\u3001\u7a0e\u7387\u306f0\uff05\u3068\u3044\u3046\u3053\u3068\u3067\u5408\u3063\u3066\u3044\u307e\u3059\u304b\uff1f Tomo\u69d8\u3001\u3054\u8cea\u554f\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002GPC\u897f\u7530\u3067\u3059\u3002 \u306f\u3044\u3001\u305d\u306e\u8a8d\u8b58\u3067\u3042\u3063\u3066\u3044\u307e\u3059\u3002 \u4f46\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3068\u3057\u3066\u6b21\u306e12\u30f5\u6708\u306e\u7dcf\u58f2\u4e0a\u304cS$1Million\u3092\u8d85\u3048\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u4eca\u6708\u306e\u58f2\u4e0a\u304cS$80,000\u3092\u8d85\u3048\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u58f2\u4e0a\u304c\u3042\u304c\u3063\u3066\u3044\u304f\u6642\u70b9\u3067\uff09\u3001\u30e6\u30fc\u30b6\u30fc\u306e90\uff05\u304c\u65e5\u672c\u5728\u4f4f\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u6d88\u8cbb\u7a0e\u4e8b\u696d\u8005\u300c\u975e\u767b\u9332\u300d\uff08Exemption from GST Registration) \u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-(gst)\/gst-registration-deregistration\/applying-for-exemption-from-gst-registration\u3000\u305d\u306e\u305f\u3081\u3001\u5358\u7d14\u306b\u5168\u3066\u306e\u53d6\u5f15\u304c\u6d77\u5916\u306eZero-Rated\u3067\u3042\u308b\u305f\u3081\u81ea\u52d5\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u308f\u3051\u3067\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002\u307e\u3060\u304a\u6e08\u307f\u3067\u306a\u3051\u308c\u3070\u3001\u81f3\u6025\u4e0a\u8a18\u306eExemption\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u30b9\u30b9\u30e1\u3057\u307e\u3059\u3002 Tomo\u69d8\u3001\u3054\u8cea\u554f\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002Avic\u8d8a\u667a\u3067\u3059\u3002 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