有许多不同类型的间接税。在美国，有销售税。在整个欧洲和许多其他国家，有[增值税 (VAT)](https://stripe.com/resources/more/what-is-value-added-tax-vat "Stripe | What is value added tax (VAT)。在加拿大和其他地区有商品及服务税。这些税种有相似之处，但如果企业要扩展到新的国家，则需要注意其中的差异。

在本文中，我们将重点介绍商品及服务税的详细信息，包括何时应向客户收取商品及服务税、如何注册以收取商品及服务税，以及到了申报和汇缴的时候该做些什么。

本文内容

• 什么是商品及服务税 (GST)？
  
• 何时需要向客户收取商品及服务税？
  
• 如何注册以收取商品及服务税？
  
• 如何申报和汇缴商品及服务税
  

什么是商品及服务税 (GST)？

商品及服务税是一种对商品及服务征收的间接税，常见于加拿大和亚太地区。它由客户支付，再由企业汇缴给税务机关。商品及服务税与增值税 (VAT) 非常相似。不过，增值税税率通常比商品及服务税税率高。例如，欧盟增值税的平均标准税率为 22%，而澳大利亚、新加坡和加拿大的商品及服务税税率分别为 10%、8% 和 5%。一些免征增值税的商品可能并不免征商品及服务税，反之亦然。

商品及服务税的税率也因国家而异。在加拿大，商品及服务税税率为 5%，而在新西兰，商品及服务税税率为 15%。在一些征收商品及服务税的国家，该税由联邦政府征收，但企业还需要考虑额外的地区税。例如，在加拿大，企业除了征收商品及服务税之外，在某些省份还需要征收省级销售税 (PST)。不过，某些省份已采用一种统一销售税 (HST)，将商品及服务税和省级销售税合二为一。

何时需要向客户收取商品及服务税？

征收商品及服务税的门槛因国家/地区而异。例如，在加拿大，向加拿大供应商品和服务的远程卖家在过去四个日历季度加拿大销售额超过 3 万加元时必须注册联邦商品及服务税/统一销售税 (HST)。而在新加坡，如果远程卖家在日历年 (1) 全球营业额超过 100 万新元且 (2) 向新加坡客户的 B2C 数字服务供应超过 10 万新元，则需根据海外供应商注册制度注册商品及服务税。全球营业额是指如果在新加坡进行销售，所有应纳税的供应。

为确保企业合规，要查看您开展销售业务所在国家的具体税法，以了解纳税义务。

如何注册以收取商品及服务税？

在大多数开征商品及服务税的国家，企业在开始向客户收取商品及服务税之前，必须向税务机关登记。企业可以在相应的税务机关网站上进行在线注册。这里进一步介绍如何在加拿大注册收取以商品及服务税，这里介绍如何在其他征收商品及服务税的国家注册。

如何申报和汇缴商品及服务税

提交商品及服务税申报表是监管合规的最后一步。如果在某个期间您没有向客户收取商品及服务税，也没有需要汇缴的税款，您可能仍需要在截止日期前提交申报表。每个国家都有自己的申报表和申报频率。您的截止日期和申报频率可能取决于您的年销售收入。

申报频率因国家/地区和企业收入而有所不同，但企业通常可以在线提交申报表和缴纳税款。未能申报和汇缴正确金额的商品及服务税可能会导致利息和罚款。

Stripe Tax 可以让申报和汇缴变得更简单。通过我们值得信赖的全球合作伙伴，用户将受益于与您的 Stripe 交易数据无缝连接的体验——让我们的合作伙伴为您管理报税，从而使您可以专注于发展业务。

GST compliance and legal requirements

What are the legal requirements for GST compliance?

To stay compliant with GST regulations, businesses generally must take the following steps:

• Registration: Register for a GST identification number, often when their annual turnover crosses a specific threshold. Foreign businesses, however, may need to register for GST immediately after doing business in a country.
  
• Invoicing: Issue GST invoices that clearly state the GST identification number, the rate charged, and the description of goods or services exchanged.
  
• Recordkeeping: Maintain detailed records of all sales and purchases for a set period for potential audits. Typically, this is around the 5 to 7 year mark.
  
• Timely filing: Submit periodic returns and remit the collected tax to the government by the deadline to avoid hefty penalties. Common filing cadences are monthly or quarterly, depending on jurisdiction and business type.
  

When am I required to collect GST from customers?

The threshold to collect GST varies by country. For example, in Canada, a remote seller supplying goods and services in Canada must register for federal GST/HST when they make sales in Canada exceeding $30,000 CAD within the past 12 months. In Singapore, remote sellers must register for GST under the Overseas Vendor Registration regime if in a calendar year they (1) have a global turnover exceeding SGD 1 million and (2) make B2C supplies of digital services to customers in Singapore exceeding SGD 100,000. Global turnover refers to all supplies made that would be taxable supplies if made in Singapore.

To ensure your business is compliant, check with the specific tax laws in the country where you make sales to understand your tax obligations.

How do I register to collect GST?

In most countries with GST, businesses are required to register with the tax authorities before they begin collecting GST from customers. Businesses can register online on the appropriate tax authority website. Learn how to register to collect GST in Canada and how to register in other countries with GST.

How to file and remit GST

Submitting a GST return is the final step to compliance. If you have not collected GST from customers in a period and have no tax to remit, you may still need to file your return by the due date. Each country has their own return forms and filing frequency. Your due date and how often you file could depend on your annual sales revenue.

Filing frequency varies by country and business revenue, but businesses can usually submit returns and payments online. Failure to file and remit the correct amount of GST can result in interest and penalties.

Stripe Tax can make filing and remittance easier. With our trusted global partners, users benefit from a seamless experience that connects to your Stripe transaction data—letting our partners manage your filings so you can focus on growing your business.

What are the consequences of noncompliance with GST regulations?

Negative consequences for GST noncompliance include:

• Late filing fees: Many jurisdictions with GST regulations charge a daily fee from the time that a filing deadline is missed. Fees can range from $50 to $200 a day.
  
• Interest charges: If you owe GST tax and do not remit it by the deadline, the balance can be subject to interest. The exact interest rate ranges from around 8% in Canada to 18% annually in India, compounded daily.
  
• Operational disruptions: In many regions with GST, the tax authority will block frequent nonfilers from filing future returns, creating a backlog that can cause a business to grind to a halt.
  
• Registration suspension: Failure to file GST returns for an extended period of time can lead to the suspension of GST registration, which makes it illegal to move goods or services.
  
• Audit risks: Noncompliance can flag a business as a potential risk, making a full audit more likely.
  
• Searches and asset seizures: Noncompliant businesses are subject to searches by the authorities. Many jurisdictions can also seize goods and vehicles or freeze bank accounts to recover unpaid taxes.
  
• Reputational risks: GST noncompliance can lead to a loss of credibility with customers, suppliers, and banks, making it more difficult to operate.
  

Goods and service tax FAQs

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a GST registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration, or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations, and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.