公司运作 CRA问题 - collect HST 和30,000收入

[varietystore]

根据这里 - http://www.bookkeeping-essentials.co...istration.html

It is recommended that you voluntarily register for GST/HST even if your annual sales are less than $30,000. Why? ... HST GST registration enables you to recover your input tax credits (ITCs) on business purchases and GST/HST paid on startup costs.

这是不是说，如果一个inc的年销售少于30k，就不用向客户收HST。

但是同时，还有ITC的益处，就是和business有关的采购，所支付的GST/HST可以向CRA claim credit。

是这样吗？

如果一年的销售是10k，而支出的HST是1000，那CRA会返回GST/HST Credit $130？

[varietystore]

作者: ChinaSmileJoe

我理解是不会，GST/HST是抵扣来的，如果你没有收HST，你的HST也就没有东西来抵扣这一说，自然也不会有退税。

Well, 我的理解是这样：

年销售10,000，少于30,000 - 所以在这一年中的销售都没有collect GST/HST

销售少于30,000，不等于没有支出 - 办公用品的耗材、电脑、手机，这些支出都是有向vendor支付HST。

所以在向CRA报GST/HST的时候，只有支出、没有收入（HST），所以会有退税。这是我理解的

HST GST registration enables you to recover your input tax credits (ITCs) on business purchases and GST/HST paid on startup costs.

[varietystore]

作者: 自由人

第二，你没法CLAIM回来你已经付出的GST/HST,因为你在CRA没有帐号。

原文的意思是：

虽然年销售少于30,000，不用collect - 但是可以自愿（volunteer）的注册GST/HST，这种自愿注册的好处是：HST GST registration enables you to recover your input tax credits (ITCs) on business purchases and GST/HST paid on startup costs.

[varietystore]

作者: 自由人

年销售小于30K的，可以不注册，当然也不能收GST/HST，也没法CLAIM.
只要你注册了，你就必须收GST/HST，不能只CLAIM不COLLECT。
你纠结这些究竟为了什么？没什么必要啊？

为什么要纠结 - 这个原因太简单了吧。。。

我把原文贴完整了：

HST GST registration is mandatory if a business's taxable sales exceeds $30,000 annually. - 这里毫无疑问

If your business earns less than $30,000 in yearly sales, then registration is optional ... but hold on before you click away ... you may want to voluntarily register for GST/HST ... keep on reading to find out why. - 这里是我感兴趣的，

It is recommended that you voluntarily register for GST/HST even if your annual sales are less than $30,000. Why? ... HST GST registration enables you to recover your input tax credits (ITCs) on business purchases and GST/HST paid on startup costs.

What are Input Tax Credits?

ITCs are credits you are allowed to claim to recover any of the HST GST you paid on your business purchases. This means GST/HST is paid only by the end consumer as your GST/HST ITCs neutralize the tax for your business.

You must be registered to claim them. You cannot recover ITCs incurred prior to HST GST registration. This is where good tax planning comes in.

By voluntarily registering your business while you are in the startup stage, you will be able to recover your startup costs. If you wait to register, you have lost out on recovering your ITCs related to your startup costs. CRA does not allow (in most cases - there are always exceptions as I said earlier) you to retroactively register.

[varietystore]

作者: 自由人

这不是很完整了吗？说的很明白了吗？！
你可以不注册，如果不注册，你就没法RECOVER ITCS；所以你最好注册，注册了，你就要COLLECT，但是你有好处就是可以RECOVER ITCS。
很简单啊。

Okay, I am a little bit speechless ......

请告诉我,你的下面这句,出处在哪里? 是不是我漏看了? 戴副眼镜再说

所以你最好注册，注册了，你就要COLLECT

[varietystore]

找到标准答案了 - http://www.cra-arc.gc.ca/tx/bsnss/tp...lntry-eng.html

你说的是对的，注册了必须要collect GST/HST - 看来我是想过头了。。。。。。

摘自 http://www.cra-arc.gc.ca/tx/bsnss/tp...lntry-eng.html

If you decide to register voluntarily:

• you have to charge, collect, and remit GST/HST on your sales of taxable goods and services. You will also have to file GST/HST returns on a regular basis; and
• you have to stay registered for at least one year before you can cancel your registration (unless you stop your commercial activities).