卓信企業(yè)

申請(qǐng)加拿大稅號(hào)BN號(hào)及GST號(hào)

1.流媒體賣(mài)家

A non-resident vendor or a non-resident distribution platform operator vendor who sells taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

A distribution platform operator who facilitates through your platform the supplies of taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

2.賣(mài)家在亞馬遜等第三方平臺(tái)銷(xiāo)售或者第三方平臺(tái)本身

A non-resident vendor or a non-resident distribution platform operator vendor who makes the supply of qualifying goods (also known as “qualifying tangible personal property supply”) including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

自有平臺(tái)賣(mài)家（獨(dú)立站等）

A distribution platform operator who facilitates the supply of qualifying goods (also known as “qualifying tangible personal property supply”) through your platform including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

短租或短租網(wǎng)站賣(mài)家

A supplier of taxable supplies of short-term accommodation in Canada or an accommodation platform operator that facilitates such supplies through your platform?

當(dāng)你是上述賣(mài)家時(shí)，而你的銷(xiāo)售額大于3萬(wàn)加幣，你就必須登記GST號(hào)。

如果你剛注冊(cè)公司或者稅號(hào)，預(yù)計(jì)銷(xiāo)售額會(huì)超過(guò)3萬(wàn)加幣一年，最好也先登記GST號(hào)。

對(duì)于加拿大公司來(lái)說(shuō)，公司注冊(cè)后一般都會(huì)申請(qǐng)Business Number（BN），有了這個(gè)BN號(hào)碼之后，才可以申請(qǐng)各種稅號(hào)。這些稅號(hào)包括進(jìn)出口關(guān)稅號(hào)RM號(hào)，銷(xiāo)售稅號(hào)RT號(hào)，所得稅RC號(hào)，薪酬稅RP號(hào)，信息申報(bào)RZ號(hào)。如果你不清楚你要申請(qǐng)哪種稅號(hào)，一定要咨詢會(huì)計(jì)師或者財(cái)稅顧問(wèn)，這些稅號(hào)一旦申請(qǐng)了，除了RM號(hào)，其他稅種就算你沒(méi)有產(chǎn)生稅款，都是要按照一定周期申報(bào)的。

如果你在亞馬遜、沃爾瑪?shù)鹊谌狡脚_(tái)或者自由平臺(tái)銷(xiāo)售的公司不是一個(gè)加拿大公司，是一個(gè)中國(guó)或者外國(guó)公司或個(gè)人，你也可以申請(qǐng)BN號(hào)碼和GST號(hào)等稅號(hào)。

現(xiàn)階段對(duì)于跨境電商來(lái)說(shuō)，如果你沒(méi)有雇傭任何人在加拿大，沒(méi)有在加拿大有實(shí)體地址，沒(méi)有實(shí)體經(jīng)營(yíng)，只是單純的使用加拿大的倉(cāng)庫(kù)，或者直接發(fā)貨給加拿大的買(mǎi)家，你需要的只是BN號(hào)和GST號(hào)去清關(guān)以及代收代付銷(xiāo)售稅。

申請(qǐng)BN號(hào)和GST號(hào)，只需要以下文件：

營(yíng)業(yè)執(zhí)照（主體公司）

法人及股東身份證明

填寫(xiě)一些公司及個(gè)人信息

通信地址和聯(lián)系方式（最好是加拿大的通信地址）