Me pēhea te whakamahi a ēnei tauira e rua i ngā whare putunga here hei whakaoti rapanga i te mekameka tuku me te whakaiti i ngā utu me te whakapai ake i te whai huatanga?
Take Tuatahi:He kamupene ratonga hangarau hou a Kamupene A e whakamahere ana ki te whakawhānui atu ki te pakihi hokohoko ki tāwāhi, engari e pāngia ana e ēnei take matua:
1. Kāore e taea te whakapuaki i ngā kaweake, te whakahaere rānei i ngā whakahokinga taake i runga i tōna ake ingoa, ka aukati i te whanaketanga pakihi.
2. Te iti me te kore pumau o te rahinga pakihi: He marara noa ngā ota, he maha ngā momo me ngā puranga iti, ā, kāore e tika ana te hanga i tētahi tīma kaweake o roto.
3. Kāore i te rawaka ngā tāngata: Kāore he kaimahi ngaio mō te hokohoko ki tāwāhi, te whakapuakitanga tikanga, te tuhi tuhinga, me te tukatuka moni ki tāwāhi.
4. Te pēhanga whakahaere utu nui: Mēnā ka whakamahia te tauira kaweake whaiaro tuku iho, ka nui ngā utu hoko, ā, he uaua ki te pikau i ngā utu whakahaere.
I tangohia e Kamupene A te tauira hokohoko ki tāwāhi mō ngā rawa māmā, arā, ko te "Ponahere Taonga + Hokohoko Pakihi", ā, i taea ai e te kamupene te whakarewa tere i te pakihi kaweake me te whakatutuki i te arotautanga mekameka tuku me te whakamahere taake.
I. Ngā Painga Matua e Toru o tēnei Tauira:
1.Ture me te Whakatutuki: Ka whakamahi i te hokohoko pakihi me ngā kaupapa here whakahoki taake kaweake a Haina hei karo i te kore o te tika kaweake (te tika ki te whai wāhi ki ngā mahi kaweake).
2. He ōhanga, he whai hua hoki: Ka whakaiti i ngā utu hoko (ka whai hua ngā kaiwhakarato i ngā whakahokinga taake) ā, ka penapena i ngā utu mahi me ngā utu whakahaere.
3. Mōrearea Whakahaere: Ka whakahaerehia e ngā kamupene ngaio ngā tukanga uaua, te tohatoha i ngā mōrearea nama me ngā mōrearea moni ke.
Ko te mahi matua o tēnei tauira whakakotahi ko te waihanga i tētahi mekameka tuku ngāwari me te whakarei ake i ngā āheinga ratonga kiritaki. He otinga ara hokohoko ki tāwāhi māmā tēnei, he iti te utu, he tere te tīmatanga, he tutuki i ngā whakaritenga, ā, he pono hoki, he tino pai mō ngā umanga hokohoko ki tāwāhi hou.
Take Tuarua: He umanga nui a Kamupene B me ōna wheketere ki tāwāhi. Kei te hokohoko ā-rohe i ngā momo wāhanga me ngā wāhanga, ā, ka tukuna ki tāwāhi hei huihuinga. Ko ngā uauatanga e pā ana ki a ia ko te pikinga nui o te mahi a ngā kaimahi whakapuakitanga tikanga me te pikinga o te mahi mō te tukatuka whakahoki taake kaweake pūtea.
I whakatinanahia e te Kamupene B tētahi rautaki whakakotahi o te "Whare Putunga Here" me te "Hokohoko Pakihi" hei whakaiti i ngā utu, hei whakapai ake i te mekameka tuku, me te whakamahere taake mō te kamupene.
I. Ngā Painga Matua e Toru o tēnei Tauira:
1. Te Whakangāwaritanga Nui o te Taumahatanga o te Whakapuakitanga Tikanga:
● Whakapuakitanga Whakakotahi: Ka taea e ngā kaiwhakarato te tuku i ngā wāhanga ki roto i te Rohe Here Whānui (ko ngā taonga o roto e tomo ana ki te rohe ka kiia he kaweake, engari ka māmā ake ngā tukanga whakapuakitanga tikanga tāke). Kātahi ka taea e te Kamupene B te whakakotahi i ngā taonga mai i ngā kaiwhakarato maha i runga i te mahere whakaputa a te wheketere o tāwāhi, me te mahi i tētahi whakapuakitanga tikanga tāke kotahi mō te kaweake, ka whakaiti nui i te auau o ngā whakapuakitanga.
● Rere Noa i roto i te Rohe: Kāore e hiahiatia he whakapuakitanga tikanga mō te rokiroki, te tohatoha, te whakarōpū, me te tākai i ngā taonga i roto i te Rohe Here Katoa, ā, ka whakaitihia rawatia ngā mahi whakapuakitanga mahi o ia rā.
2. Ngā Whakahokinga Taake Kaweake Whakateretere me te Taake Kaweake i Mua:
● Whakahokinga i te Whakaurunga: Kia uru atu ngā taonga a ngā kaiwhakarato ā-rohe ki te Rohe Here Whānui, ka kiia kua kaweakehia. Ka taea e te Kamupene B te tono tonu mō ngā whakahokinga taake kaweake GST i runga i ngā tuhinga whakapuakitanga whakauru, me te kore e tatari kia puta atu ngā taonga i te whenua. Mā tēnei ka whakatairanga i te tukanga whakahokinga, ka whakapai ake i te rere o te moni, ā, i te wā kotahi ka whakaiti i te pēhanga mahi ki te tari pūtea mai i te tatari me te whai i ngā tuhinga.
● Whakahaere Tuhinga Whakamāmā: Kua wehea te tukanga whakahoki moni mai i te wāhanga tuku kaweake whakamutunga, kia mārama ake ai, kia māmā ake ai hoki te whakahaere i ngā tuhinga.
3. Te Whakahaere Taonga me te Arotautanga Tohatoha:
● Whakatūria he Pokapū Tohatoha Rohe: Whakatūria he pokapū rokiroki wāhanga i roto i te Rohe Here Whānui hei whakahaere i te tohatoha JIT (Just-In-Time) e ai ki te mahere huihuinga a te wheketere o tāwāhi, hei whakarei ake i te urupare ki te mekameka tuku.
● Whakaitihia ngā Utu Ota ohorere: Mena he tono tere kei te wheketere o tāwāhi, ka taea te tuku tere i ngā taonga mai i te whare putunga o te rohe, kia kore ai e tere te utu whakahaere me te whakaroa i te wā e pā ana ki te tuku tika mai i Haina.
II. Uara Rautaki i Kawea Mai ki te Kamupene:
1. Te Arotautanga Utu:
● Rokiroki Herea: Kāore ngā taonga e utua he taake me ngā taake kawemai i te wā e rongoa ana i roto i te rohe, ka whakaiti i te noho o te whakapaipai
● Whakakotahitanga o ngā Taonga: Ka taea te whakakotahi i ngā taonga mai i ngā ota maha me ngā kaiwhakarato maha mō te tiritiri ipu, ka whakaiti i ngā utu whakahaere o te ao.
2. Te Whanuitanga o te Tauira Pakihi:
● Whakatikatika me te Whakamātautau: Ka taea te whakahaere i ngā ratonga whakatika ā-ao mō ngā taputapu kawemai i roto i te rohe, te whakahaere rānei i ngā whakamātautau muri-hoko mō ngā hua kaweake, hei whakawhānui ake i te whānuitanga o te ratonga.
● Tukatuka Māmā: Mena e hiahiatia ana he huihuinga māmā, he tapanga, me ētahi atu mea i mua i te kaweake, ka taea ēnei te mahi i roto i te rohe, me te whakamahi i ngā kaupapa here here.
3. Te Whakahaere Mōrearea me te Whakatutukitanga:
● Te Wehewehe i ngā Mōrearea o te Tikanga Taake: Ka oti i ngā taonga te whakapuakitanga kaweake ina tae mai ki te rohe. He motuhake ngā mahi kaweake i muri mai, ka whakaiti i te mōrearea o te pānga o ngā whakahokinga moni katoa e ngā take i te wāhanga kaweake whakamutunga.
● Whakarei Ake i te Whakatutukitanga: Hei rohe tirotiro tikanga motuhake, ka whakahaerehia te Rohe Here Whānui i raro i tētahi tauira whakahaere paerewa, hei āwhina i ngā umanga ki te whakapai ake i ngā taumata tutukitanga hokohoko whānui.
Mō ngā tauira pakihi pēnei i te "hoko ā-rohe, huihuinga ki tāwāhi" a te Kamupene B, ko te whakamahi i te Rohe Here Whānui hei pokapū matua i roto i te mekameka tuku o te ao ehara i te mea he mahi tūpono noa iho hei whakatika i ngā pēhanga mahi o nāianei. He whakatakotoranga rautaki mō te whakarei ake i te whai huatanga o te mekameka tuku o te ao, te arotau i ngā hanganga pūtea me te taake, me te tautoko i te whakawhānui pakihi mō te wā roa. Ka taea e ia te huri i ngā mahi tikanga me ngā whakahokinga moni kua pakaruhia i te tīmatanga, he auau teitei, he kawenga nui ki ngā mahi paerewa pokapū, whai hua, me te matapae, e tuku ana i te uara nui!
Wā tuku: Hakihea-08-2025