什么是所得税折扣？What is an income tax rebate?
税款折扣是指对您需要交纳的税款数额的折扣。A rebate is a reduction in the amount of tax you need to pay.
所得税折扣有三种类型There are three types of income tax rebates:
- 收入低于$9,880 的税款折扣income under $9,880 rebate
- 收入低于$38,000 的税款折扣income under $38,000 rebate
- 子女折扣child rebate.
如果您符合这三种税款折扣的任何一种，您就可以得到退税。If you’re eligible for one of these rebates you may get a tax refund.
申请这些折扣，您需要收到一份个人税款概要或者填写一份IR3所得税退税表格。To claim these rebates, you need to receive a personal tax summary or file an IR3 income tax return.
收入低于$9,880 的税款折扣 Income under $9,880 rebate
如果您每周工作超过20个小时，而且税前收入低于$9,880 ，您可以申请这项税款折扣。If your taxable income is under $9,880 you can claim this rebate for every week that you were in paid work for 20 hours or more:
- 挣薪水的雇员earning salary or wages
- 公司股东（雇员）as a shareholder-employee
- 企业合伙人as a working partner in a partnership, or
- 自主创业者in self-employment
如果您完成了每周超过20个小时的带薪工作，但是同时收到病假补贴或者意外赔偿局的赔款，您仍然有权利申请这项税款折扣。If you would have done 20 or more hours of paid work a week but instead received a community wage for sickness or accident compensation payments, you can still claim this rebate.
例外（Exception）: 如果你或你的伴侣在这一年中有权得到家庭援助，你则无权申请税款折扣。You can’t claim this rebate if you or your partner were entitled to Working for Families Tax Credits (previously family assistance) during the year.
如果你在这一年中离开学校，你则可以申请收入低于$9,880 的税款折扣或者子女折扣。但是，您不能同时申请两项折扣。If you left school during the year you can claim either the income under $9,880 rebate or the child rebate, whichever is larger. You can’t claim both.
收入低于$38,000 的税款折扣 Income under $38,000 rebate
| You can claim
this rebate if… |
as long as… |
| 如果你的税前收入低于$38,000
your taxable income is under $38,000 |
您获得的收入不仅限于利息、分红以及薪水
you earned income that wasn’t only interest, dividends or taxable Maori authority distributions (ie, salary or wages). |
子女折扣 Child rebate
| You can claim this rebate if… | and… | as long as… |
| 您不到19岁you were under 19 years old | 您在2007年4月1日到2008年3月31日期间的任何时间上学
you attended school anytime between 1 April 2007 and 31 March 2008 |
您获得的收入不仅限于利息、分红以及薪水
you earned income that wasn’t only interest, dividends or taxable Maori authority distributions (ie, salary or wages). |
如何申请所得税折扣以及得到退税 How to claim an income tax rebate and get a refund
如果您符合所得税折扣的要求，您需要填写一份IR3所得税退税表格或者收到一份个人税款概要找出您是否能够得到退税。If you’re eligible for an income tax rebate you’ll either need to file an IR3 tax return or receive a personal tax summary to find out if you’ll get a refund.
如果您填写IR3退税表格 If you file an IR3 tax return
您的IR3退税表格包括税款折扣部分，它能帮助您计算出您的税款折扣。Your IR3 tax return includes a tax rebates section which will help you to calculate your rebates.
个人税款概要 Personal tax summaries
如果您不需要填写IR3退税表格，可以使用个人税款概要计算出您是否能够得到退税以及退税的金额。If you don’t need to file an IR3, use the Personal tax summary calculator to work out if you’ll get a refund and how much it will be.
如果您符合收入低于$38,000的税款折扣要求，您则不需要做任何事情。这项折扣会自动在您的个人税款概要种计算出来。 If you’re eligible for the income under $38,000 rebate, you don’t need to do anything. This rebate will be automatically calculated on your personal tax summary.
如果您符合子女者扣或者收入低于$9,880的税款折扣要求，您可以使用个人税款概要申请服务以确保您的税款折扣添加到您的个人税款概要中；或者，如果您已经收到个人税款概要，可以直接拨打0800 227 774询问您的个人税款折扣是否已添加到您个人税款概要中去。If you’re eligible for the child rebate or the income under $9,880 rebate, you can use the Request a personal tax summary service under “Get it done online” to make sure your rebates are added to your personal tax summary. Or, if you’ve already received a personal tax summary call us on 0800 227 774 and ask for your rebates to be added onto your personal tax summary.
如果您符合两项折扣的要求，我们将计算出哪一项更适合您的情况，然后添加适合的一项到您的个人税款概要中去。If you’re eligible for both, we’ll calculate which one is better for your situation and add the largest one onto your personal tax summary.
