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\ube0c\ub9ac\ud2f0\uc2dc \uceec\ub7fc\ube44\uc544 \uc8fc(B.C.)\uc5d0\uc11c\ub294 Provincial Sales Tax (PST)\uac00 \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc758 \uad6c\ub9e4\uc640 \ud310\ub9e4\ub97c \ud3ec\ud568\ud55c \ub2e4\uc591\ud55c \uc7ac\uc815 \uac70\ub798\uc5d0\uc11c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4. PST \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uad6c\ub9e4\uc790\uc640 \ud310\ub9e4\uc790 \ubaa8\ub450\uc5d0\uac8cPST\uac00 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub294\uc9c0\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uc911\uc694\ud558\ub2e4.<\/p>\n
\ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc5d0\uc11c\uc758 PST \uc801\uc6a9<\/strong> \uba74\uc138 \uc790\uc0b0<\/strong> PST \uc9c0\ubd88 \ubc0f \ub0a9\ubd80<\/strong> \ubb36\uc74c \ud310\ub9e4 (bundle sales)<\/strong> \uc608)\ub808\uc2a4\ud1a0\ub791 \uad6c\ub9e4 \uc608) \uc640\uc774\ub108\ub9ac \uad6c\ub9e4 \u25b2\uacb0\ub860<\/strong> <\/p>\n \uc704 \ub0b4\uc6a9\uc740 \uc77c\ubc18\uc801\uc778 \uc0ac\uc2e4\uc774\uba70, \ud2b9\uc815 \uc804\ubb38\uac00\uc758 \uc870\uc5b8\uc744 \ub300\uc6a9\ud574\uc11c \uc0ac\uc6a9\ub420 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. 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meta_date=”Y-m-d H:m:s” show_thumbnail=”off” excerpt_length=”110″ show_author=”off” show_categories=”off” show_pagination=”off” module_id=”more-list” _builder_version=”4.16″ _module_preset=”default” header_font_size=”20px” body_font_size=”15px” body_line_height=”1.5em” meta_font_size=”12px” meta_line_height=”1em” custom_margin=”||||false|false” custom_padding=”||||false|false” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_16″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” border_color_right=”rgba(0,0,0,0)” locked=”off” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" \ube0c\ub9ac\ud2f0\uc2dc \uceec\ub7fc\ube44\uc544 \uc8fc(B.C.)\uc5d0\uc11c\ub294 Provincial Sales Tax (PST)\uac00 \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc758 \uad6c\ub9e4\uc640 \ud310\ub9e4\ub97c \ud3ec\ud568\ud55c \ub2e4\uc591\ud55c \uc7ac\uc815 \uac70\ub798\uc5d0\uc11c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4. PST \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uad6c\ub9e4\uc790\uc640 \ud310\ub9e4\uc790 \ubaa8\ub450\uc5d0\uac8cPST\uac00 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ub418\ub294\uc9c0\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uc911\uc694\ud558\ub2e4. \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc5d0\uc11c\uc758 PST \uc801\uc6a9PST\ub294 \uc0c8 \uc0c1\ud488\uc774\ub098 \uc911\uace0 \uc0c1\ud488 \ubc0f \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ud310\ub9e4\uc5d0 \uc801\uc6a9\ub418\uba70 \ud2b9\uc815 \uba74\uc81c \uc0ac\ud56d\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \ud55c \ubaa8\ub4e0 \uc790\uc0b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc758 \uc77c\ubd80 \ub610\ub294 […]<\/p>\n","protected":false},"author":1,"featured_media":69307,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[62],"tags":[99],"class_list":["post-69304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lee-jung","tag-news_letter"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/69304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69304"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/69304\/revisions"}],"predecessor-version":[{"id":69310,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/69304\/revisions\/69310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/media\/69307"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
PST\ub294 \uc0c8 \uc0c1\ud488\uc774\ub098 \uc911\uace0 \uc0c1\ud488 \ubc0f \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \ud310\ub9e4\uc5d0 \uc801\uc6a9\ub418\uba70 \ud2b9\uc815 \uba74\uc81c \uc0ac\ud56d\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \ud55c \ubaa8\ub4e0 \uc790\uc0b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc758 \uc77c\ubd80 \ub610\ub294 \uc804\uccb4\uac00 \ud310\ub9e4\ub420 \ub54c PST\ub294 \uacfc\uc138 \uc0c1\ud488 \ub610\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub85c \ubd84\ub958\ub418\ub294 \uc790\uc0b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. ***\uae30\uc5c5\uc758 \uc8fc\uc2dd\uc740 PST\uc758 \uc801\uc6a9 \ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4.<\/p>\n
\uc5ec\ub7ec \uc720\ud615\uc758 \uc790\uc0b0\uc774 PST\uc5d0\uc11c \uba74\uc81c\ub41c\ub2e4. \uc774\uc5d0\ub294 \ucc44\uad8c, \ud504\ub79c\ucc28\uc774\uc988 \uc218\uc218\ub8cc, \uc7ac\uace0, \ub9ac\uc2a4, \ud5c8\uac00 \ubc0f \ud2b9\uc815 \ub77c\uc774\uc13c\uc2a4, \ubd80\ub3d9\uc0b0, \uc0dd\uc0b0 \uc7a5\ube44 \ubc0f \uc7a5\ube44 \uc790\uc0b0 \uc678\uc5d0\ub3c4 \ub2e4\ub978 \uba74\uc138 \uc0c1\ud488\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n
\ube44\uc988\ub2c8\uc2a4\ub97c \uad6c\ub9e4\ud560 \ub54c PST\ub294 \ubaa8\ub4e0 \uacfc\uc138 \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \ud310\ub9e4\uc790\uac00 \ub4f1\ub85d\ub41c PST collector\uc778 \uacbd\uc6b0 \ud310\ub9e4\uc790\ub294 \ub4f1\ub85d \ucde8\uc18c\uc77c\uae4c\uc9c0 \uacfc\uc138 \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc758 \ud310\ub9e4\uc5d0\uc11c PST\ub97c \uc9d5\uc218\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4. \ud310\ub9e4\uc790\uac00 Collector \uc544\ub2c8\uac70\ub098 \uacfc\uc138 \uc790\uc0b0\uc5d0 PST\ub97c \ubd80\uacfc\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0 \uad6c\ub9e4\uc790\ub294 \ub2e4\uc74c PST \uc2e0\uace0\uc11c\uc5d0\uc11c \uc9c0\ubd88\ud560 PST \uae08\uc561\uc744 \uc790\uccb4\ub85c \ud3c9\uac00\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4. PST \ubc88\ud638\uac00 \uc5c6\ub294 \uad6c\ub9e4\uc790\uc758 \uacbd\uc6b0 \uc9c0\uc815\ub41c \ub9c8\uac10\uc77c\uae4c\uc9c0 PST \uc2e0\uace0\uc11c (FIN 405)\ub97c \uc0ac\uc6a9\ud558\uc5ec PST\ub97c \ud3c9\uac00\ud558\uace0 \uc9c0\ubd88\ud574\uc57c \ud55c\ub2e4.<\/p>\n
\ubb36\uc74c \ud310\ub9e4\ub294 \uacfc\uc138 \ubc0f \ube44\uacfc\uc138 \uc790\uc0b0\uc774 \ud568\uaed8 \ud310\ub9e4\ub418\ub294 \uacbd\uc6b0\uc774\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \ubb36\uc74c \ud310\ub9e4\uc5d0\uc11c\ub294 PST\uac00 \uacfc\uc138 \uc790\uc0b0\uc758 \uacf5\uc815 \uc2dc\uc7a5 \uac00\uce58(Fair market value)\uc5d0\ub9cc \uc801\uc6a9\ub41c\ub2e4. \uc608\ub97c \ub4e4\uc5b4 Collector\uac00 \ubb36\uc74c \ud310\ub9e4\ub97c \uc9c4\ud589\ud558\ub294 \uacbd\uc6b0 \uad6c\ub9e4\uc790\uc5d0\uac8c \ud574\ub2f9 \ud310\ub9e4\uc5d0 \ud3ec\ud568\ub41c \uacfc\uc138 \uc0c1\ud488\uc758 \uacf5\uc815 \uc2dc\uc7a5 \uac00\uce58\uc5d0 \ub300\ud574 PST\ub97c \ubd80\uacfc\ud574\uc57c \ud55c\ub2e4.
PST \uc801\uc6a9 \uc790\uc0b0, \ube44\uacfc\uc138 \ubc0f \uba74\uc81c \uc790\uc0b0\uc5d0 \ub300\ud55c PST \uc801\uc6a9 \uc790\uc0b0\uc5d0 \ub300\ud574 \uac04\ub2e8\ud55c \uc608\ub97c \ub4e4\uc5b4\ubcf4\uc790\uba74<\/p>\n
PST \uc801\uc6a9 \uc790\uc0b0: \uc0b0\uc5c5\uc6a9 \uadf8\ub9b4 \ubc0f \ub808\uc778\uc9c0 \uc8fc\ubc29\uc6a9\ud488 \ub4f1 $85,000
\uba74\uc138 \ubc0f \ube44\uacfc\uc138 \uc790\uc0b0: \uc7ac\uace0(Inventory) $5,000; \uc601\uc5c5\uad8c (Goodwill) $10,000;
\uad6c\ub9e4 \uac00\uaca9: $100,000
PST (8\ub9cc 5\ucc9c \ub2ec\ub7ec\uc5d0 7% \uc801\uc6a9): 5,950 \ub2ec\ub7ec<\/p>\n
PST \uc801\uc6a9 \uc790\uc0b0: \uc0ac\ubb34\uc6a9 \uc7a5\ube44 $5,000
\uba74\uc138 \ubc0f \ube44\uacfc\uc138 \uc790\uc0b0: \uc640\uc778 \uc81c\uc870 \uc7a5\ube44 $50,000, \uac74\ubb3c \ubc0f \ud1a0\uc9c0 $300,000, \ub9e4\ucd9c\ucc44\uad8c $3,000, \uad8c\ub9ac\uae08 $100,000
\uad6c\ub9e4 \uac00\uaca9: $458,000
PST (5\ucc9c \ub2ec\ub7ec\uc5d0 7% \uc801\uc6a9): 350 \ub2ec\ub7ec
\uc704\uc758 \uc608 \ub4e4\uacfc \uac19\uc774 \ub300\ubd80\ubd84\uc758 \uc790\uc0b0\ub4e4\uc774 \ubb36\uc74c\ud310\ub9e4 (Bundle sales)\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\uc5b4 \uacfc\uc138 \ubc0f \ube44\uacfc\uc138 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc801\uc808\ud55c \uad6c\ubd84\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n
B.C.\uc8fc(\ube0c\ub9ac\ud2f0\uc2dc \uceec\ub7fc\ube44\uc544\uc8fc)\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0\uc744 \uad6c\ub9e4\ud558\uace0 \ud310\ub9e4\ud560 \ub54c PST \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uad6c\ub9e4\uc790\uc640 \ud310\ub9e4\uc790 \uc591\ucabd\uc5d0 \ubaa8\ub450 \uc911\uc694\ud558\ub2e4. \uc138\uae08 \uaddc\uc815\uc744 \uc900\uc218\ud558\uba74 \uc790\uc0b0\uc758 \uc6d0\ud65c\ud55c \uc774\uc804\uc774 \uac00\ub2a5\ud558\uba70 \uc7a0\uc7ac\uc801\uc778 \ubc8c\uae08\uacfc \uc774\uc790\ub97c \ud53c\ud560 \uc218 \uc788\ub2e4. PST \uaddc\uc815\uc744 \uc644\uc804\ud788 \uc900\uc218\ud558\uae30 \uc704\ud574 \uad6c\uccb4\uc801\uc778 \uac70\ub798\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc138\uae08 \uc548\ub0b4\ub97c \ucc38\uc870\ud558\uace0 \uc804\ubb38\uac00 \uc870\uc5b8\uc744 \uad6c\ud558\ub294 \uac83\uc774 \uc88b\ub2e4.<\/p>\n