注册ABN到底选不选GST

smallbiz

正在注册ABN遇到一个问题，搜了论坛一遍也没找到答案：

假如我不选GST，那么文件方面就简单很多，但是做生意的支出好像就不能claim了，比如：汽油费，电脑设备之类的？

另外invoice上面也不能用"Tax Invoice"这个字眼。

如果我注册了GST，我可以选择一年才做一次那个BAS。在注册GST时，其中有一个问题是我会不会import到澳洲。如果我想做些小买卖，那我肯定要import，那么我可以选择deferred import GST。我想知道的是这个deferred是deferred到什么时候呢？什么时候我必须交呢？

另外还有就是如果我选择了deferred，那我就必须一个月做一次BAS才能享受到这个deferred GST的待遇。

我也只打算做个小生意，我到底该不该注册GST呢？

谢谢大家了！！！

kevin2005

我觉得，

能找到好的会计，就注册GST

嫌麻烦，就不注册

swesley

1 如果你的生意一年turn over过了75k，那是一定要注册GST的
2 关于creditable importation的算法如下：
Imported goods
How can I claim GST credits for GST payable on imported goods if I am approved to defer the payment of GST on taxable importations?
The Tax Office will advise you of the amount of GST that you deferred on imported goods during the month. The amount will appear in label 7A of the BAS. Provided you use the imported goods for a creditable purpose you can claim GST credits for this amount.

Depending on which option you use to complete the GST section of your BAS, you can claim the GST credit by either:

1. If you use the GST derived from accounts option, include the amount shown at label 7A at labels G20/1B of the BAS (assuming that the importation was a wholly creditable importation, or
If you use GST calculation sheet option, multiply the amount shown at label 7A by 11 and include this amount in label/s G10 and/or G11 of the BAS (assuming that the importation was a wholly creditable importation).
http://www.ato.gov.au/individual ... mp;page=1#P125_7165

其中关于creditable importation的定义如下：
Creditable importation
To claim a GST credit for GST paid on an importation, you must be registered and make a creditable importation.

You make a creditable importation if:

you import the goods, that is, you cause the goods to be brought to Australia for application in your enterprise after importation (that is, by way of sale, use or otherwise), and you complete the customs formalities (that is, you enter the goods for home consumption as ‘owner’), and
you import the goods in carrying on your enterprise, and
the importation does not relate to the making of input-taxed supplies through an enterprise in Australia (if you carry on an enterprise in Australia) – excluding certain financial supplies, and excluding some exceptions in relation to financial supplies
the importation is not of a private or domestic nature.
the importation is a taxable importation (i.e. you pay GST to the Australian Customs Service (‘Customs’) at the time of entering the goods for home consumption or at a later time if you participate in the GST deferred payment scheme (see below under ‘Entering goods for home consumption and ‘owner’’)), and
you are registered, or required to be registered.
http://www.ato.gov.au/businesses ... p;page=1#P189_11921

3. 如果你是通过一些不是很正规的途径从国内运货过来（在海关不申报或少申报的话），你就不要注册GST了，因为这些货品时不可以claim GST的
4. 注册GST的话只要你的公司赚钱，交的GST肯定大于CLAIM得GST
5. 可以CLAIM什么deduction和注不注册GST无关，他们的区别就是比如：
你交110的电话费，注册GST的话就是CLAIM100的EXPENSE加10的IMPUT TAX CREDIT；不注册GST的话就是CLAIM110的EXPENSE，（GST包含在EXPENSE里面），基本没差的
6. 注册GST的话可能会把你很简单的税务问题复杂话，最好找会计师做

以上是我对小生意注册GST的看法，如果你开个十几平米的小店，TURNOVER也不高的话，最好不要注册GST

smallbiz

谢谢楼上的，非常详细，万分感激！那我还是不注册GST好了。