Query: GST Reverse Charge

icpanna

请问有前辈熟悉GST Reverse Charge 么？具体应用在哪些情况下，看了attached ATO的解析，但是还是不是很明白具体的应用例子。

求具体例子，或相关网站可以学习的。谢谢

http://www.ato.gov.au/content/42078.htm

gohome

今天工作中遇到这个问题，搜了足迹一圈，居然就发现这一个关于reverse charge的帖子。研究了一天税法，贴一些下面有用的吧。
ATO 有下列几个条件需要满足
Conditions of the purchase

The reverse charge rules apply if:
•you purchase a thing solely or partly for the purpose of a business that you carry on in Australia
•your purchase is partly of a private or domestic nature or relates partly or solely to making input taxed supplies
•the sale to you is for payment
•you are registered or required to be registered for GST.
其他几个条件很容易满足，重点是第2个条件的后一个“ solely to making input taxed supplies
”，也就是说只针对海外购买的目的是为了input taxed supplies. 什么是input taxed supplies? input taxed supplies 是seller不能claim GST,一般指FINANCIAL SUPPLIES, 比如证券交易，金融方面，还有出租房，学校食堂提供的食品。但是ATO的解析还是比较费解
所以我又找到了这句话
Special rules apply in certain circumstances to effectively deem an intangible supply not connected with Australia to be a taxable supply. These rules operate to impose the GST liability in respect of the supply on the recipient and are commonly referred to as the 'reverse charge' provisions. However, the reverse charge provisions only apply where the recipient is a GST-registered entity (or is required to be registered) and the acquisition is made for a purpose that is not a wholly creditable purpose. Broadly, this limits the application of the reverse charge provisions to taxpayers who make input taxed supplies (such as financial supplies). 重点是最后一句，reverse charge只限于input tax supplies.

再找了了Board of Taxation 09年的GST discussion Paper.关于reverse charge的解释。
3.49        If a non resident makes a supply of services or rights that are not connected with Australia to a registered Australian business that is not entitled to claim a full input tax credit in respect of that acquisition, the GST on the supply is compulsorily reverse charged to the Australian
business. 只针对不能gst claim的business必须要reverse charge gst.而这又是指那些做input tax supplies的taxpayers.

gohome

所以reverse charge是从non-resident suppliers 一般是海外买家那买service或者知识产权之类的intangibles other than goods.澳洲买家需要付GST即使对方不CHARGE GST. 但是这个澳洲买家只限于提供input tax supplies的企业。

希望以上的知识点能帮助以后需要用到的：）