I. Ngā Whakaritenga Whakatutuki Taake, Ngā Paerewa Whakatau Reiti, me ngā Ture Nama Whakatutuki mō ngā Momo Nama e Toru
(1)Nama Waka ā-Rohe (Taraka) (Nama Motuhake VAT 9%)
1. Pūtake TurePānuitanga Taake a te Tari Whakahaere Taake Nama 99 [2015]; Caishui [2016] Nama 36 – Kāwai Taake Ratonga Waka.
2. Te Hinonga Tuku An kamupene kawe waka tūturukei a koe he Whakaaetanga Whakahaere Waka Rori. Kāore e whakaaetia kia tukuna tika e ngā kaituku utanga ngā nama kawe 9%. Mena ko ngā utu anake ka kohia e te kaituku utanga, me tuku tika e te kamupene taraka te nama ki tō kamupene.
3. Paerewa Reiti TaakeNgā kaipupuri takoha whānui:Nama Motuhake 9% GST; Ngā kaiutu taake iti: 3% te reiti takoha, ka whakaitihia ki te 1% tae noa ki te 31 o Tīhema, 2027.Kāore e tino āraia te tuku i te kore utu taake.
4. Ngā Tuhipoka Nama Whakahau (Ka Tirotirohia i ia Wā)Me mārama te kī a te pouaka kōrero:te wāhi wehenga atu, te tau haerenga, te nama pereti nama, me te whakaahuatanga o ngā taongaMena he nui rawa ngā kōrero, ka taea te tāpiri atu i tētahi rārangi motuhake;mā te ngaro o tētahi tūemi ka kore e tutuki i te nama ngā whakaritenga– kāore e tika ana mō te tuku whakahokinga taake kaweake, kāore e taea te tango i te taake moni whiwhi a te kamupene, ā, kāore e taea te tāpiri i te VAT whakauru.
5. Waehere Whakarōpūtanga TaakeRatonga Waka – Ratonga Waka Whenua
(2)Nama Utu Whakapuakitanga Tikanga (Nama Utu Motuhake 6%)
1. Pūtake TureRatonga Tautoko Pakihi – Ratonga Kaihokohoko me te Tari Whakahaere (kāore i te hipokina e te whakakorenga taake tuku utanga o te ao i raro i te Manatū Pūtea me te Pānui SAT Nama 10 [2026])
2. Te Hinonga TukuHe kaihokohoko tikanga whai raihana. Mena ka kohia e te kaituku utanga ngā utu whakapuakitanga mōna, me tuku e te kaihokohoko he nama motuhake kua whakarārangihia.
3. Paerewa Reiti TaakeNgā kaipupuri takoha whānui:6% nama nama motuhake VATNgā kaiutu taake iti: 3% te reiti takoha,kua whakaitihia ki te 1% tae noa ki te 31 o Hakihea, 2027. Kāore e whakaaetia te tuku kore taake.
4. Te Whakaritenga NamaMe tuku motuhake;Kāore e taea te whakakotahime ngā utu tauranga, ngā utu taraka rānei.
5. Waehere Whakarōpūtanga TaakeRatonga Tautoko Pakihi – Ratonga Kaihoko Tikanga. He mea pai kia tuhia te nama whakapuakitanga tikanga e rite ana ki roto i ngā kōrero hei māmā ake te whakataurite i ngā mana tāke.
(3)Ngā Utu Tauranga Ngā Nama (Te Papa/Te Hiki/Te Tuhituhi/Te THC, me ētahi atu)
1. Pūtake TureNgā Ratonga Tautoko Whakahaere – Ngā Ratonga Tauranga me te Tauranga. Ka tū ēnei i ngā tauranga ā-rohe, ehara i te mea he ratonga kore utu taake whakawhiti-rohe.
2. Te Whakatau i te Auautanga (Hiranga – Wehewehea mā te Āhuatanga)
Kāore ngā utu tauranga e kore e utua he taake puta noa i te ao; ka whakawhirinaki ki te momo ratonga.
| Horopaki | Reiti Taake | Whakamārama |
|---|---|---|
| Ngā utu taurangae pā tika ana ki te kawe waka o te ao(hei tauira, ngā utu uta, ngā utu whakahaere tauranga, ngā hononga nui i roto i te mekameka ratonga tuku utanga o te ao) | He tika mō te whakawāteatanga taake | Me tutuki ngā tikanga whakawātea i raro i a Caishui [2016] Nama 36 |
| Ngā utu tauranga mōngā taonga kawemaimōngā ratonga tauranga whānui(hei tauira, te rokiroki, ngā utu tuhinga, THC, me ētahi atu) | 6% te taake | Kāore i roto i te whānuitanga whakawātea mō te tuku utanga o te ao |
Paearu MatuaMena kei roto ngā utu tauranga i te "whakahaere i te kawe waka, te uta/te tango utanga, te whare putunga, me te urunga/te putanga i te tauranga kaipuke, te paerata, te taunga, me ngā mahi tukanga e pā ana ki te kiritaki." Mena kei roto i tēnei whānuitanga, ā, e tutuki ana i ngā tikanga whakawātea, ka taea te tuku i tētahi nama nama noa kāore he taake; ki te kore, me tuku he nama nama VAT motuhake 6%.
3. Te Hinonga TukuKa tukuna pea e te kaituku utanga, e te kaiwhakahaere tauranga rānei, engari me whakauru motuhake ngā taipitopito o te utu tauranga.
4. Ngā Whakaritenga NamaKaua te whakaahuatanga e whakahuatia pōhewatia hei "utu ratonga"; me whakarārangi pēnei: utu tauranga, utu whakahaere tauranga, utu hiki, utu rokiroki, utu tuhinga. Tāpirihia herārangi wehewehe taipitopitoe rite ana ki te puranga whakapuakitanga tikanga, me te tuhi i te tau whakapuakitanga me te tauranga wehenga atu.
5. Waehere Whakarōpūtanga TaakeNgā Ratonga Tautoko Whakahaere – Ngā Ratonga Tauranga me te Tauranga.
6. Take Motuhake – Te Whakakore i te WhakakorengaNgā umanga e whakarato ana i ngā ratonga tuku utanga o te aoka taea te whakakore i te whakakorenga taake. I muri i te whakakorenga, ka taea e ngā kaipupuri taake whānui te tuku nama nama motuhake 6% mō te GST. Ka taea e ētahi umanga kaweake e rapu ana i ngā whiwhinga GST whakauru te tono ki te kaituku kia whakakorea te whakakorenga me te tuku nama nama motuhake.
(4)Tirotiro Whaiaro-Toru-Hipanga mō te Tukunga Reiti Taake Tika
1. Wehewehea te Tauwāhi me te Āhua o te Ratonga:
- Ko ngā ratonga tari tono utanga moana/rangi o te ao (mai i te tauranga ki te tauranga ki tāwāhi) anake ka whakaaetia ki te tuku nama nama noa kāore he taake i raro i ngā "Ratonga Tuku Utu o te Ao".
- He ratonga taake ā-rohe te kawe taraka mai i te wheketere ki te tauranga ā-rohe me te whakapuakitanga tikanga; ME whai reiti taake ēnei, ā, kāore e tika kia whakawāteatia.
- Me wehewehe ngā utu tauranga: ko ngā mea e pā tika ana ki te kawe waka o tāwāhi ka kore e utua; ko ngā ratonga tauranga whānui ka tākehia i te 6%.
2. Manatokohia ngā Waehere Whakarōpūtanga Taake (Ngā Whakarerekētanga Ture VAT i muri i te tau 2026):
Mai i te 1 o Hānuere, 2026, i raro i te Ture GST hou, kua whakakotahitia ngā wāhanga o mua o "Ngā Ratonga Hou" me "Ngā Ratonga Ora" ki roto i te wāhanga matua o "Ngā Ratonga Whakaputa me te Ora".
- Te kawe tarakaRatonga Waka – Ratonga Waka Whenua = 9%.
- Whakapuakitanga TikangaRatonga Tautoko Pakihi – Ratonga Kaihoko Tikanga = 6% (i mua i raro i ngā Ratonga Hou, ināianei i raro i ngā Ratonga Whakaputa me te Ora).
- Ngā Utu TaurangaRatonga Tautoko Rautaki – Ratonga Tauranga me te Tauranga = 6% (i mua i raro i ngā Ratonga Hou, ināianei i raro i ngā Ratonga Whakaputa me te Ora).
- Ko ngā utu a te tari pukapuka o te ao anakeRatonga Tuku Utu o te Ao = kore utu taake.
3. Te Whakamārama i te Tohu Paetae Pakihi Kaiwhakaputa:Ka taea anake e ngā kaikawe utanga te tono whakawātea mō ngā ratonga pukapuka o te ao. Kāore e taea e ngā kaikawe utanga kāore he tohu whakahaere kawe te tuku nama kawe 9%. Ka whai ngā ratonga tautoko tauranga me ngā ratonga tāpiri i ngā ture o runga ake nei hei whakatau i te tūnga taake, whakawātea rānei.
II. Te Takahi noa a te SME: Te Tukunga a te Kaituku Utu i tētahi Nama "Utu Ratonga Kore Taake" Kotahi mō ngā Ratonga Katoa – Ngā Huanga Arotake Taake Katoa
(1)Pānga Tika ki ngā Whakahokinga Taake Kaweake (Whāinga Arotake Matua)
1. Te Whakakorenga/Te Whakatārewatanga o te Whakahokinga Moni o NāianeiKa aukatihia ngā tono whakahokinga moni e ngā tuhinga tuku kore e tutuki ana i ngā ture i te taumata pūnaha; ka whakamutua ngā whakahokinga moni tuatahi, ngā umanga rānei kei raro i te aroturukitanga whakarei ake kia tae rā anō ki te whiwhinga o ngā nama e tutuki ana i ngā ture.
2. Te Whakahokinga o ngā Whakahokinga Kua Utua kētiaKa taea e ngā mana whakahaere taake te arotake whakamuritae atu ki te 3 tauā, me tono kia whakahokia katoatia mai ngā whakahokinga moni kua tukuna i mua, me ngā whiu utu tomuri (0.05% ia rā) i tatauhia mai i te rā i whakawhiwhia ai te whakahokinga moni.
3. Te Whakaheke me te Rārangi MōreareaKo ngā tuhinga maha kāore e tutuki ana i ngā whakaritenga ka heke te whakatauranga nama whakahokinga kaweake, me te hiahia kia manatoko ā-ringa mō ia tono e whai ake nei, ā, kia roa ake ai ngā huringa arotake. Tērā pea ka whakamutua te whai wāhi ki te whakahokinga kaweake mō ngā marama e 6-12 i ngā wā kino rawa atu.
(2)Ngā Mōrearea Whakauru me te Tukunga VAT
1. Whakahokinga Whakauru Katoa + Taake Taapiri me ngā Utu TāpiriMena i kīia hētia he nama tāke kore e hipokina ana te 6%/9% o ngā tūemi tāke, he nama whakauru, me huri katoa te moni kua whakawhiwhia, ā, me whakahoki te VAT, te tāke tiaki me te hanga tāone, ngā utu tāpiri mātauranga, me ngā utu tāpiri mātauranga ā-rohe.
2. Nama i Tohua hei Tiwhikete RerekēMena ka kitea kei te kaituku utanga hekāore i te tika te kereme whakawātea, i te hē rānei o te tuku nama, ka tohua te huinga katoa o ngā nama nama kore taake he mea rerekē – kāore e taea e tō kamupene te kereme i ngā whiwhinga whakauru, e kore hoki e whakamahia hei tuhinga utu.
3. Te Herenga Ngātahi mō te Whakangāwari i te TakahiMā te mōhio ki te whakaae i ngā nama nama kore taake mō ngā taraka, ngā whakapuakitanga tikanga, ngā utu tauranga rānei e taaketia ana, ka whakaaro pea te mana whakahaere taake kua tukua pukutia e tō kamupene te kaiwhakaputa kia karo i te GST, ka hua ake he whiu ōrite mō ngā taha e rua.
(3)Ngā Mōrearea Tangohanga Taake Moni Whiwhi a te Kamupene
Kāore e whai mana ngā nama nama kore utu taake kāore i te tutuki i raro i ngā ture i raro i ngā "Kaupapa mō te Whakahaere i ngā Tiwhikete Tangohanga Taake i mua i te Taake" ā, kāore e taea te tango i te taake moni whiwhi a te kamupene. Me tāpiri ngā whakapaunga e rite ana ki te moni whiwhi taake, me ētahi atu whiu CIT me ngā whiu utu tomuri. Tērā pea ka puta he arotake CIT motuhake i ngā whakatikatika nui.
(4)Ngā Take Kino – Te Mōrearea o ngā Nama Rūpahu
Ko te whakaranu i ngā moni whiwhi taake ki ngā moni whiwhi kore taake hei utu i te GST nui he karo taake me te nama hē. Mō ngā moni nui ake, ka tukuna te keehi ki te tari tirotiro taake, me ngā whiu whakahaere mō te hinonga, te CFO, me te māngai ture; ka tukuna pea ngā keehi nui ki te whakawā taihara.
III. Ngā Whakamārama Whaimana a te Mana Tāke (Ngā Wāhanga Kaupapahere Matua)
1. Wehewehea ngā Ratonga Taake ā-Rohe mai i ngā Ratonga Whakakore Taake ā-Ao (Manatū Pūtea me te Pānui SAT Nama 10 [2026])Mai i te 1 o Hānuere 2026 ki te 31 o Tīhema 2027, ka pā te whakawāteatanga GST ki ngā ratonga tari tuku utanga ā-ao tika, ā-kore rānei.Ko te whakawāteatanga he mea here noa ki ngā ratonga tari pukapuka whakawhiti-rohe; kāore e whakawāteatia ngā taraka ā-whare me ngā whakapuakitanga tikanga.Ka āhei anake te whakakore i ngā utu tauranga mēnā e pā ana ki te kawe waka o te aoKi te kore e tatauhia motuhaketia, ka ngaro te āheinga ki te whakawātea i te moni whiwhi katoa.
2. Te Whakaritenga o ngā Tātaritanga mō ngā Tuhinga Whakahoki Kaweake (Pānuitanga Whakahaere Whakahoki Kaweake SAT)Me whakauru ngā tuhinga tuku e puritia anakua whakarārangihia, kua taurite te reitite kawe waka, te whakapuakitanga tikanga, me ngā nama tauranga. Ko ngā nama kua tākaihia, ngā kore taurite o te utu, ngā kōrero ngaro rānei, kakāore i te mohiotia hei tuhinga tautoko whai mana.
3. Me ōrite te tukunga o te nama ki te matū ōhanga (Ngā mahi whakahaere nama GST)Me rite ngā whakaahuatanga o ngā nama me ngā reiti taake ki te momo ratonga tuturu. Kāore e whakaaetia te tuku i tētahi paraikete "Utu Ratonga Tuku Utu ā-Ao" hei huna i ngā utu taake ā-rohe."Te ōritetanga o te whā"– te rere o te pakihi, te rere o ngā moni, te rere o te nama, me ngā tuhinga whakahaere – koinei te paerewa matua o te arotake.
4. Ngā Whakamārama Ā-ture mō ngā Nama Kawe (Pānui SAT Nama 99 [2015])Ko ngā nama nama mō ngā ratonga kawe waka kāore he tohu mō te wāhi wehenga atu, te ūnga atu, me te tau pereti nama ka kiia he kore e tutuki i ngā ture – kāore he tangohanga whakauru, kāore he tangohanga i mua i te taake, ā, kāore e whai mana hei taunakitanga whakahoki moni.
IV. Mahere Mahi Whakatutuki Katoa mō ngā Pakihi Kaweake (Ngā Hipanga Whakarite mō te Aromātai)
Hipanga 1: Wehewehea ngā Kirimana Pakihi me te Whakaae ki ngā Ture Nama i mua (Te Ārai i te Take Pūtake)
1. I te wā e hainatia ana ngā whakaaetanga whakahaere me ngā wheketere/kiritaki o tāwāhi,whakarārangihia ngā utu motuhakengā taraka ā-rohe, te whakapuakitanga tikanga, ngā utu tauranga, ngā utanga moana/rangi o te ao – ia mea me te utu me te nui o te utu.
2. Tāpirihia he rarangi nama hanganga ture ki roto i te kirimana:
- Te kawe taraka ā-rohe: ka tukuna e te kaikawe tuturu he nama motuhake 9% GST me ngā kōrero katoa mō te kawe.
- Whakapuakitanga a te Tari Taake: ka tukuna e te kaihokohoko raihana he nama motuhake 6%.
- Ngā utu tauranga: ngā nama motuhake 6% kua whakarārangihia me te wehewehenga.
- Ko te wāhanga pukapuka o te ao anake ka āhei te whai nama noa kāore he taake.
- Whakakorea māramatia ngā nama tāke kore e tāpirihia.
3. Whakatauhia ngā moni mā roto i ngā pūkete kamupene motuhake: utuhia te taraka ki te kamupene kawe waka, utu whakapuakitanga ki te kaihoko tikanga – karohia te utu kotahi e kapi ana i ngā utu whakauru.
Hipanga 2: Whakaū i te Nama Tūemi me ngā Kaiwhakarato o raro
- 1. Mahi tahi me ngā kamupene taraka: manatokohia te tohu mō te kawe waka rori; me tono he nama motuhake 9% me ngā kōrero katoa;kaua e whakamahi i ngā kaikawe kore tohu.
- 2. Mahi tahi me ngā kaihoko tikanga: whakatau motuhake me ngā utu whakapuakitanga nama – 6% te nama motuhake;kaua e whakaurua ki roto i te nama nama kore utu a te kaituku.
- 3. Ngā whakataunga tauranga/pā: whakaarohia motuhaketia ia tūemi utu tauranga;whakatau i te kore utu me te kore taake i runga i te āhua ratonga; mō ngā ratonga tauranga whānui, me 6% ngā nama motuhake; mō ngā mea e hono tika ana ki te kawe waka o te ao me te whakatutuki i ngā tikanga whakawātea, ka whakaaetia ngā nama noa kāore he taake.
Hipanga 3: Arotake Pūtea Tuatoru i mua i te Pukapuka me te Tuku Moni Whakahoki
1. Manatoko reiti taakeTe kawe taraka = 9%; Te whakapuakitanga tikanga = 6%; Ngā utu tauranga – aromatawaihia e te āhua; Te pukapuka o tāwāhi – kāore e whakaaetia te taake.Kaua rawa e whakaaetia ngā nama tāke kore utu e ngā waka taraka me ngā whakapuakitanga tikanga..
2. Manatoko ihirangi nama:
- Nama kawe: ngā kōrero me te wehenga atu, te wāhi e haerea atu ai, te momo/pereti waka, te whakaahuatanga o ngā taonga.
- Ngā nama taake/nama tauranga: he whakaahuatanga mārama, he wehewehenga kua tāpirihia, he kōrero me te nama whakapuakitanga.
3. Te taurite rere e whāMe rite ngā moni nama, ngā taonga ratonga, te kirimana, ngā tauākī peeke, me ngā tuhinga tautoko (pire huarahi taraka, whakapuakitanga tikanga, rīhiti tauranga). Puritia ngā tuhinga katoa mō10 tau(kua piki ake mai i te 5 tau mai i te 1 o Hānuere, 2026).
Hipanga 4: Te Whakatikatika i ngā Nama Kāore i te Tutuki i ngā Ture (Whakatikatika o Mua)
- 1. Arotakehia ngā nama katoa o mua mō te "utu ratonga kore utu katoa i roto i te kotahi"; wehea kia rua: te wāhanga o te ao (kore utu), te kawe taraka (taake 9%), te whakapuakitanga tikanga (taake 6%), ngā utu tauranga (tāpiritanga takitahi).
- 2. Whakapā atu ki ngā kaituku tuku, ngā kaikawe, me ngā kaihokohoko ki tewhakamuri (tāpiri whero) ngā nama taketake kua whakakoreame te tuku anō i ngā nama motuhake e tika ana mō te utu tika.
- 3. Mō ngā nama whakauru kua keremehia me ngā nama whakapaunga kua kore e utua, hurihia ngā whiwhinga whakauru me te whakatikatika i ngā moni whiwhi taake a te kamupene. Whakatikatikahia ngā tuku VAT me te CIT o mua, utua wawetia ngā taake me ngā whiu tomuri hei whakaiti i ngā whiu whakamana.
Hipanga 5: Te Pūranga Tuhinga kia Rite ai ki te Arotake
Mō ia tauwhitinga kaweake, puritia he kōnae motuhake kei roto: te kirimana ratonga, te pire huarahi taraka, te nama motuhake mō te kawe waka, te whakapuakitanga tikanga, te nama motuhake mō te utu whakapuakitanga, te wehewehenga utu tauranga + nama, te pire uta, me ngā rīhiti utu peeke. Whakaritea motuhaketia ngā nama taake me ngā nama kore utu. Puritia mō ngā tau 10 – kia rite mō te whakaaturanga katoa i te haerenga mai o te mana whakahaere taake.
V. Whakarāpopototanga Poto – He Tirohanga Whakakore me te Tirohanga Taake
| Momo Utu | Reiti Taake | Paearu Matua |
|---|---|---|
| Te utu a te tari tono utanga moana/rangi o te ao | Kāore i te wātea(2026.1.1–2027.12.31) | Tauranga ā-rohe → tauranga ki tāwāhi |
| Wheketere → taraka tauranga ā-rohe | 9% nama motuhake | Te kawe waka ā-rohe; kāore e whakaaetia te whakawāteatanga |
| Te utu ratonga whakapuakitanga tikanga | 6% nama motuhake | Ratonga tari ā-rohe; kāore e whakaaetia te whakawāteatanga |
| Ngā utu tauranga (te uta, te whakahaere i te taunga, me ētahi atu) | E whakawhirinaki ana ki te take | Kāore e utua mēnā e pā ana ki te kawe waka o te ao; 6% te taake mēnā he ratonga tauranga whānui |
| Raina Whero Arotake | 把拖车、报关打包开一张“免税国际货代服务费”发票 | Te takahi tino noa |
VI. Ngā Wātaka Kaupapahere Hira
| Kaupapahere Kaupapahere | Wā Whai Mana | Pūtake Ture |
|---|---|---|
| Whakakorenga ratonga tuku utanga ā-ao | Hanuere 1, 2026 – Hakihea 31, 2027 | Pānui a te Manatū Pūtea me te SAT Nama 10 [2026] |
| Kua whakaitihia te utu tāke iti 3% ki te 1% | Tae noa ki te 31 o Hakihea, 2027 | Pānui a te Manatū Pūtea me te SAT Nama 19 [2023] |
| Te wā pupuri tuhinga tuku moni whakahoki kaweake | Kua whakatikatikaina ki te 10 tau mai i te 1 o Hānuere, 2026 | Pānui SAT Nama 5 [2026] |
Tuhipoka MotuhakeKo te whakakorenga taake tuku utanga o te ao kokāore i te pumau– e whai mana ana i tēnei wā tae noa ki te 31 o Tīhema, 2027. Me aroturuki ngā umanga i ngā panuitanga o muri mai mō ngā whakaroa kaupapa here, ngā huringa rānei, hei karo i ngā mōrearea ture e pā ana ki te whakawhiti.
Wā tuku: Hōngongoi-09-2026