回复: 《请不要辜负这个时代》:一篇被疯狂转发的正能量文章!
你没看明白吧,什么叫重复?
比如你公司要进口一台卡特彼勒的Cat D10T,经销商进口时缴了12%的联邦和省税,加了自己的利润再卖给你们,难道你们不需要再缴一次Gst+Pst?
Import duty & taxes when importing into Canada
Overview
Import duty and taxes are due when importing goods into Canada whether by a private individual or a commercial entity. The duty valuation method is FOB (Free on Board), which means that the import duty is calculated exclusively on the value of the imported goods. In addition to duty, imports may be subject to other taxes such as GST (General Sales Tax), PST (Provincial Sales Tax), or a combination of both known as HST (Harmonized Sales Tax) depending on the type of importer and province. Sales tax is calculated based on the sum of the value of the goods, the duty, and the excise duty (if applicable). The amount of duty and taxes due depends on the place of residence of the importer rather than on the location where the goods enter Canada.
Duty Rates
Duty rates in Canada range between 0% and 35%, where the average duty rate is 8.56%. Some goods are not subject to duty (e.g. certain electronic products, antiques, toys, etc.).
Sales Tax
Commercial importers are only subject to GST. Private importers are subject to HST (i.e. GST + PST). Sales tax rates vary by province. The table below outlines sales tax estimates in the different provinces:
Province Code Sales Provincial Combined effective rate
tax type rate
Alberta AB GST 0% 5%
British Columbia BC HST 0% 5%
Manitoba MB GST + PST 8% 13%
New Brunswick NB HST 8% 13%
Newfoundland and Labrador NL HST 8% 13%
Northwest Territories NT GST 0% 5%
Nova Scotia NS HST 10% 15%
Nunavut NU GST 0% 5%
Ontario ON HST 8% 13%
Prince Edward Island PE GST + PST 9% 14%
Quebec QC GST + PST 8.50% 14.98%
Saskatchewan SK GST + PST 5% 10%
Yukon YT GST 0% 5%
The GST/HST is a value added tax that applies to most supplies of goods and services in Canada. Registrants who make taxable supplies (other than zero-rated and exempt supplies) collect tax, from their customers, at the applicable rate (see below). Registrants will also have paid GST/HST on goods or services they acquired, imported into Canada, or brought into a participating province for use, consumption, or supply in the course of their commercial activities. The GST/HST that a registrant pays on theses purchases is known as an Input Tax Credit ("ITC"). Registrants would then remit, or receive a refund, for the difference between the GST/HST collected and the ITCs paid.