wish对于发货地和收货地均在加拿大境内的商户如何缴税?

自2021年7月1日起，由于加拿大出台一系列税务新规定，Wish 需要向经营加拿大境内业务（发货地和收货地均在加拿大境内）的商户收集联邦商品及服务税 (GST)/统一销售税 (HST) 登记号码。因此，Wish 将要求商户更新其加拿大税务设置。

wish商户可在商户平台上自行更新税务设置，从而向 Wish 提供有效的 GST/HST 登记号码。

wish商户完成加拿大税务设置之后，Wish 将会代表商户分别就产品的售价和运费向加拿大用户征收相应的税额。wish商户将会在正常放款中收到这些税款（减去退款/扣除金额，并受“付款资格”条款的约束），以便缴纳给相应的税务机构。

请参阅下面的概述，了解加拿大各省适用的销售税。

销售税的金额可能受多种因素影响，例如产品是否适用零税率或折扣税率优惠，以及销售地点等。

示例：

• 在某些辖区，部分产品（例如食品、医药用品）适用免税或零税率优惠；

• 每个辖区的税率可能不同，某些辖区可能对一笔交易征收多项税费；

GST 计算示例：加拿大不列颠哥伦比亚省，GST/PST 税率 12%，用户购买一个10加元的产品。

发票上应显示：

“产品” ……………………..10.00加元

税费…………………….…1.20加元

订单总额………………….11.20加元

wish商户官网原文详情：

For merchants shipping intra-Canada orders (from and to Canada):

As of July 1, 2021, as a consequence of changes to the Canadian regulations, Wish is required to collect GST/HST (federal) registration numbers from merchants shipping goods from Canada to Canadian customers. Wish will require merchants to update their Tax Settings in Canada. This is a self-serve option on Merchant Dashboard that enables merchants to provide a valid GST/HST (federal) registration number that is required.

Once merchants set up Tax Settings for Canada, Wish will collect Canadian taxes on behalf of merchants separately from product and shipping costs. Merchants will receive these Canadian tax amounts as part of the normal payments process (less any refunds/deductions and subject to Payment Eligibility terms) to remit to the authorities.

Please see an overview below with applicable sales tax in the provinces of Canada. 

Province	Type	PST (province sales tax)	GST (federal sales tax)	HST (federal sales tax)	Total Tax rate	Note
Alberta	GST		5%		5%
British Columbia	GST*PST	7%	5%		12%
Manitoba	GST*PST	7%	5%		12%
New Brunswick	HST			15%	15%
Newfoundland and Labrador	HST			15%	15%
Northwest Territories	GST		5%		5%
Nova Scotia	HST			15%	15%
Nunavut	GST		5%		5%
Ontario	HST			13%	13%
Prince Edward Island	HST			15%	15%
Quebec	GST* QST	9.975%	5%		14.975%
Saskatchewan	GST * PST	6%	5%		15%	As of May 2021, Wish is a ‘marketplace facilitator’. This means that Wish is collecting and remitting PST on sales shipped to Saskatchewan.
Yukon	GST		5%		5%

Many different factors affect the amount of tax on a sale, such as whether a product qualifies for a zero or reduced rate or where the sale takes place.

For example:

• Some jurisdictions may exempt or zero rate certain products from tax (e.g. foods, medical products);

• Each jurisdiction may have a different tax rate, and some have multiple taxes on a single transaction;

Example of the GST calculation:Canada, British Columbia 12% GST/PST rate, and the customer purchases a 10 CAD item.

	Calculation	Total
Sales Price	10	CAD 10.00
GST/PST Calculation	10 x 12%	CAD 1.20
Total Invoice Amount	8.93 + 1.07	CAD 11.20

This will be shown at the invoice as:

“Item” ……………………..CAD10.00

Taxes…………………….…CAD 1.20

        Order total………………….CAD 11.20

文章内容来源：wish商户官方网站