{"id":4373,"date":"2004-12-08T00:00:00","date_gmt":"2004-12-07T16:00:00","guid":{"rendered":"http:\/\/15.134.89.131\/archive\/2004\/12\/08\/%e5%95%86%e4%b8%9a%e7%a8%8e\/"},"modified":"2004-12-08T00:00:00","modified_gmt":"2004-12-07T16:00:00","slug":"%e5%95%86%e4%b8%9a%e7%a8%8e","status":"publish","type":"post","link":"http:\/\/15.134.89.131\/archive\/?p=4373","title":{"rendered":"\u5546\u4e1a\u7a0e"},"content":{"rendered":"

\ud83d\udc49 \u672c\u6587\u4f5c\u8005\uff1a<\/strong>\u65b0\u897f\u5170\u79fb\u6c11\u5c40<\/p>\n

\n

\u3000\u3000\u7eb3\u7a0e\u662f\u7ecf\u5546\u8fc7\u7a0b\u4e2d\u4e4b\u91cd\u8981\u90e8\u5206\u3002\u5728\u5f00\u59cb\u7ecf\u5546\u4e4b\u524d\u62df\u5e94\u5145\u5206\u4e86\u89e3\u76f8\u5173\u4e4b\u7eb3\u7a0e\u8981\u6c42\u3002<\/SPAN> <\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u6240\u6709\u65b0\u897f\u5170\u4e1a\u8005\u90fd\u5fc5\u987b\u9075\u5b88\u7279\u5b9a\u7a0e\u6cd5\u548c\u7a0e\u5219\u3002\u6211\u4eec\u5efa\u8bae\u4f60\u9605\u8bfb\u201c\u653f\u5e9c\u3001\u6cd5\u5f8b\u548c\u7a0e\u52a1\u201d<\/SPAN> <\/SPAN>\u90e8\u5206\u4e2d\u6240\u4ecb\u7ecd\u4e4b\u4e00\u822c\u7eb3\u7a0e\u539f\u5219\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u4f60\u53ef\u80fd\u9700\u8981\u56e0\u7ecf\u5546\u79cd\u7c7b\u4e4b\u5dee\u5f02\u5fc5\u9700\u7f34\u7eb3\u51e0\u79cd\u4e0d\u540c\u7684\u7a0e\uff0c\u65e0\u8bba\u5982\u4f55\u6240\u6709\u7684\u4ece\u5546\u4e1a\u8005\u90fd<\/SPAN>\u5fc5\u9700\uff1a<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u6709\u4e00\u4e2a\u7a0e\u53f7<\/SPAN>(IRD number)<\/SPAN>\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u6bcf\u5e74\u5206\u671f\u7eb3\u7a0e\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u4e4b\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1<\/SPAN>\u989d\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u4f60\u53ef\u80fd\u9700\u8981\uff1a<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u5411\u5ba2\u6237\u6536\u53d6\u5546\u54c1\u670d\u52a1\u7a0e<\/SPAN>(Goods and Services Tax<\/SPAN>\u6216\u7b80\u79f0<\/SPAN>GST)<\/SPAN>\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u66ff\u4f60\u7684\u96c7\u5458\u4ee3\u6263\u5176\u5e94\u4ea4\u7eb3\u4e4b\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u7a0e\u53f7<\/SPAN>
<\/SPAN>\u3000\u3000\u5982\u679c\u4f60\u5df2\u5907\u6709\u4e00\u4e2a\u7528\u4e8e\u975e\u8425\u5229\u4e3a\u76ee\u7684\u4e4b\u7a0e\u53f7\uff0c\u5e76\u540c\u65f6\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\u4e4b\u4e00\uff0c\u4f60\u5c31\u53ef\u4ee5<\/SPAN>\u4ee5\u8be5\u7a0e\u53f7\u586b\u5199\u5176\u5b83\u7a0e\u5355\uff1a<\/SPAN>
<\/SPAN>\u3000\u3000\u25a1\u4f60\u662f\u4e2a\u4f53\u7ecf\u8425\u8005\u5e76\u62e5\u6709\u81ea\u884c\u652f\u914d\u4e4b\u8425\u5229\u6240\u5f97<\/SPAN>;<\/SPAN>\u6216<\/SPAN>
<\/SPAN>\u3000\u3000\u25a1\u4f60\u767b\u8bb0\u6ce8\u518c\u6210\u4e3a\u5546\u54c1\u670d\u52a1\u7a0e\u4e4b\u7eb3\u7a0e\u4eba<\/SPAN>;<\/SPAN>\u6216<\/SPAN>
<\/SPAN>\u3000\u3000\u25a1\u4f60\u767b\u8bb0\u6ce8\u518c\u4e3a\u4e00\u540d\u96c7\u4e3b\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u516c\u53f8\u3001\u5408\u4f19\u4eba\u548c\u4fe1\u6258\u673a\u6784\u5219\u5fc5\u987b\u7533\u8bf7\u81ea\u5df1\u7684\u7a0e\u53f7\u3002\u8bf7\u6253\u7a0e\u52a1\u5c40\u7684\u514d\u8d39\u7535\u8bdd\uff1a<\/SPAN>0800 227 774 <\/SPAN>\u8981\u6c42\u7533\u8bf7\u7a0e\u53f7\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u6240\u5f97\u7a0e<\/SPAN>
<\/SPAN>\u3000\u3000\u6bcf\u4eba\u6bcf\u5e74\u5fc5\u9700\u586b\u62a5\u7a0e\u5355\u3002\u516c\u53f8\u884c\u53f7\u4e4b\u8d22\u653f\u5e74\u5ea6\u901a\u5e38\u7531\u6bcf\u5e74\u7684<\/SPAN>4<\/SPAN>\u6708<\/SPAN>1<\/SPAN>\u65e5\u5f00\u59cb\u81f3\u9694\u5e74\u7684<\/SPAN>3<\/SPAN>\u6708<\/SPAN>31<\/SPAN>\u65e5\u7ed3\u675f\u3002\u6240\u6709\u65b0\u897f\u5170\u5c45\u6c11\u5747\u4e3a\u5176\u4e16\u754c\u5404\u5730\u4e4b\u6536\u5165\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u5982\u679c\u4f60\u4ee5\u516c\u53f8\u3001\u5408\u4f19\u6216\u4fe1\u6258\u673a\u6784\u5f62\u5f0f\u7ecf\u5546\uff0c\u5219\u987b\u53e6\u884c\u586b\u62a5\u7a0e\u5355\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u4f60\u5fc5\u987b\u4e3a\u56e0\u7ecf\u5546\u5229\u6da6<\/SPAN>(<\/SPAN>\u516c\u53f8\u6536\u5165\u6263\u9664\u5f00\u652f<\/SPAN>)<\/SPAN>\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u4f60\u80fd\u591f\u4ece\u516c\u53f8\u6536\u5165\u4e2d\u6263\u9664\u7684<\/SPAN>\u5f00\u652f\u5305\u62ec\uff1a<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u516c\u53f8\u7528\u5730\u7684\u79df\u91d1\u3001\u5730\u7a0e\u3001\u7535\u8d39\u548c\u7535\u8bdd\u8d39\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u6750\u6599\u6216\u8d27\u7269\u7684\u5f00\u652f\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u516c\u53f8\u4ea4\u901a\u5de5\u5177\u4ee5\u53ca\u76f8\u5173\u8d39\u7528\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u96c7\u5458\u85aa\u6c34\ufe54<\/SPAN>
<\/SPAN>\u3000\u3000\ufe52\u6587\u5177\u548c\u4e00\u822c\u529e\u516c\u5ba4\u7528\u54c1\u8d39\u7528\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u4f60\u4e0d\u5141\u8bb8\u6263\u9664\u4efb\u4f55\u5c5e\u4e2a\u4eba\u6027\u8d28\u4e4b\u82b1\u8d39\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u652f\u4ed8\u6240\u5f97\u7a0e<\/SPAN>
<\/SPAN>\u3000\u3000\u6240\u5f97\u7a0e\u7387\u53ef\u80fd\u968f\u65f6\u53d8\u52a8\uff0c\u4f46\u76ee\u524d\u7684\u7a0e\u7387\u4e3a\uff1a<\/SPAN>
<\/SPAN>\u3000\u3000\u5e74\u6536\u5165<\/SPAN> <\/SPAN>\u4e2a\u4f53\u7ecf\u8425\u8005\u548c\u5408\u4f19\u4eba\u7a0e\u7387<\/SPAN> <\/SPAN>\u516c\u53f8\u7a0e\u7387<\/SPAN>
\u3000\u300038000<\/SPAN>\u5143\u4ee5\u4e0b<\/SPAN> 19.5% 33%
\u3000\u300038001<\/SPAN>\u81f3<\/SPAN>60000<\/SPAN>\u5143<\/SPAN> 33% 33%
\u3000\u300060001<\/SPAN>\u5143\u4ee5\u4e0a<\/SPAN> 39% 33%<\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u5e74\u6536\u5165\u4f4e\u4e8e<\/SPAN>38000<\/SPAN>\u5143\u7684\u4e2a\u4f53\u7ecf\u8425\u8005\u53ca\u5408\u4f19\u4eba\u6216\u8bb8\u53ef\u4eab\u6709\u51cf\u7a0e\u7684\u8865\u8d34\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u7ecf\u5546\u4e1a\u8005\u901a\u5e38\u9700\u4ee5\u7f34\u7eb3\u201c\u9884\u4f30\u7a0e\u201d<\/SPAN>(provisional tax)<\/SPAN>\u4e4b\u65b9\u5f0f\u6bcf\u5e74\u5206\u4e09\u671f\u7f34\u4ed8\u6240\u5f97\u7a0e\u3002<\/SPAN>\u6bcf\u5e74\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65f6\uff0c\u4e1a\u8005\u9700\u586b\u5199\u62a5\u7a0e\u5355\u5e76\u6839\u636e\u5df2\u7f34\u7eb3\u53ca\u672a\u7f34\u7eb3\u4e4b\u6240\u5f97\u7a0e\u5dee\u989d\u8981\u6c42<\/SPAN>\u591a\u9000\u5c11\u8865\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u5546\u54c1\u670d\u52a1\u7a0e<\/SPAN>
<\/SPAN>\u3000\u3000\u5546\u54c1\u670d\u52a1\u7a0e<\/SPAN>(GST)<\/SPAN>\u662f\u65b0\u897f\u5170\u7684\u4e00\u79cd\u975e\u76f4\u63a5\u6027\u589e\u503c\u7a0e\uff0c\u662f\u5bf9\u63d0\u4f9b\u5546\u54c1\u670d\u52a1\u4eba\u58eb\u6240\u5f81\u8bfe\u7684<\/SPAN>\u7a0e\u3002\u8d2d\u4e70\u5546\u54c1\u670d\u52a1\u4e4b\u6d88\u8d39\u8005\u9700\u7f34\u7eb3\u5546\u54c1\u670d\u52a1\u4ef7\u683c<\/SPAN>12.5%<\/SPAN>\u7684\u7a0e\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7\u56db\u4e07\u5143<\/SPAN>(<\/SPAN>\u4e0d\u5305\u62ec\u5546\u54c1\u670d\u52a1\u7a0e<\/SPAN>)<\/SPAN>\u4ee5\u4e0a\u7684\u4eba\u5fc5\u9700\u7533\u8bf7\u6ce8\u518c\u5e76\u6536\u53d6\u5546\u54c1\u670d\u52a1\u7a0e\u3002<\/SPAN>
<\/SPAN>\u3000\u3000\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e\u56db\u4e07\u5143\u7684\u4eba\u53ef\u9009\u62e9\u4e0d\u4e3a\u5546\u54c1\u670d\u52a1\u7a0e\u6ce8\u518c\u3002\u6ce8\u518c\u540e\u7684\u4e1a\u8005\u5fc5\u9700\u6309\u65f6\u586b\u62a5<\/SPAN>\u5546\u54c1\u670d\u52a1\u7a0e\u7a0e\u5355<\/SPAN>(<\/SPAN>\u6bcf\u4e00\u3001\u4e8c\u6216\u516d\u4e2a\u6708<\/SPAN>)<\/SPAN>\uff0c\u5e76\u4ee5\u591a\u9000\u5c11\u8865\u7684\u65b9\u5f0f\u6536\u53d6\u548c\u652f\u4ed8\u5546\u54c1\u670d\u52a1\u7a0e\u3002<\/SPAN>
<\/SPAN>\u3000\u3000\u65e0\u767b\u8bb0\u6ce8\u518c\u4e4b\u4e1a\u8005\u65e0\u6cd5\u6536\u53d6\u6216\u9000\u8fd8\u6240\u652f\u4ed8\u4e4b\u5546\u54c1\u670d\u52a1\u7a0e\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

\u3000\u3000\u96c7\u7528\u5458\u5de5<\/SPAN>
<\/SPAN>\u3000\u3000\u5982\u679c\u4f60\u96c7\u7528\u5458\u5de5\uff0c\u5c31\u5fc5\u9700\u5411\u7a0e\u52a1\u5c40\u6b63\u5f0f\u6ce8\u518c\u4e3a\u4e00\u540d\u96c7\u4e3b\u3002\u4f60\u5fc5\u9700\u5728\u652f\u4ed8\u96c7\u5458\u85aa\u6c34\u65f6\uff0c\u540c<\/SPAN>\u65f6\u4ee3\u5176\u6263\u7f34\u6240\u5f97\u7a0e<\/SPAN>(PAYE)<\/SPAN>\u6216\u5982\u5b66\u751f\u8d37\u6b3e\u7b49\u6263\u6b3e\u3002<\/SPAN><\/o_p><\/SPAN><\/P>
\n

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\ud83d\udc49 \u672c\u6587\u4f5c\u8005\uff1a\u65b0\u897f\u5170\u79fb\u6c11\u5c40 \u3000\u3000\u7eb3\u7a0e\u662f\u7ecf […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4373","post","type-post","status-publish","format-standard","hentry","category-stu_imm"],"_links":{"self":[{"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=\/wp\/v2\/posts\/4373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4373"}],"version-history":[{"count":0,"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=\/wp\/v2\/posts\/4373\/revisions"}],"wp:attachment":[{"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4373"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/15.134.89.131\/archive\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}