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安省实施HST（合併税）后，83%的消费品不会增税（附列表）

留个爪印儿 2010年5月9日 21:44:41

在网站（http://hstontario.com）发现一篇刚发表的文章，挑了一部分贴在下面，中文是我的翻译：

The Ontario Ministry of Revenue has claimed that 83% of consumer purchases will not receive an increase in sales tax. That means there will not be a tax increase on most purchases made in Ontario.

安省税务厅宣布，安省实施HST（合併税）后，83%的消费品不会增税。

The majority of the goods and services listed are presently taxed GST & PST at a combined rate of 13%.

下面列的大部分商品现在按GST和PST的组合税率，即13%（HST），征税。

No Change Items
税率不变的物品包括：

Food and Beverage 食品和饮料

Snack food (junk food etc.) 零食
Dinning out food (Over $4.00)
Fast food (qualifying foods under $4.00, HST exempt at 5%) 快餐（低于4加元的符合一定条件的食品，HST的税率免去5%，即8%）
Basic groceries (meat, canned food, vegetables etc.) – No tax 基本的食品杂货，免税

Clothing 衣物

Alterations / tailoring / shoe repair    修改/裁缝/修鞋
Clothing for adults     成人衣服
Children’s clothing (HST exempt at 5%)     儿童服装仍是按8%收税

Household 家用

Cable / mobile / home phone services    有线/移动/家庭电话服务
Home repair services (appliance repair)    家庭维修服务
Cleaning / laundry products     清洁/洗衣产品
Computer software    计算机软件
Some home appliances (refrigerators, freezers)    一些家电
Home / patio furniture    家具
Magazines / newspapers (only purchased at retail locations) 杂志/报纸
Toys / outdoor play equipment    玩具/室外玩耍的设备
BBQ equipment   BBQ设备
Lawnmowers / landscaping tools / tools   剪草机 /景观美化具/工具
Televisions    电视
DVD / Bluray / MP3 players   DVD/Bluray/MP3 播放机
DVD / Bluray / CD content
Cell / smart / mobile phones     Cell/智能/移动电话
Luggage   行李

Health and Beauty 保健和美容

Cosmetic products   美容产品
Over the counter drugs
Hair products (shampoo, styling products)    头发相关的产品
Dental hygiene products    牙齿清洁相关的产品

Automotive 汽车相关的

Automobile purchase at dealership   在代理商那里买汽车
Vehicle leasing    起动车租赁
Auto rentals (short term)     机动车短期租赁
Snowmobiles / four wheelers / boats etc.
Vehicle parts / tires / vehicle service labour   机动车零件/轮胎/机动车服务

Sports and Entertainment 运动和娱乐

Hockey equipment
Golf clubs / equipment
Skis / snowboards

原文网址：GST/HST==〉 HST NO CHANGE

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