{"id":11810,"date":"2022-07-12T11:34:08","date_gmt":"2022-07-12T11:34:08","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=11810"},"modified":"2022-09-01T05:45:42","modified_gmt":"2022-09-01T05:45:42","slug":"xin-tuo-bao-shui","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/xin-tuo\/xin-tuo-bao-shui","title":{"rendered":"\u6ce8\u610f\uff01\u7a0e\u52a1\u5c40\u76ef\u4e0a\u4e86\u4fe1\u6258\uff1f\u4fe1\u6258\u7684\u62a5\u7a0e\u8d8a\u6765\u8d8a\u4e25\u683c\uff01"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u8bf4\u5230\u4fe1\u6258\uff08Trust\uff09\u76f8\u4fe1\u5927\u5bb6\u90fd\u5f88\u719f\u6089\uff0c\u9996\u5148\u4f1a\u60f3\u5230\u7684\u80af\u5b9a\u662f\u8d44\u4ea7\u4fdd\u62a4\uff0c\u53ea\u8981\u5efa\u7acb\u4e00\u4e2a\u5bb6\u5ead\u4fe1\u6258\uff08Family Trust\uff09\u628a\u623f\u4ea7\u8f6c\u79fb\u5230\u5bb6\u5ead\u4fe1\u6258\u4e0b\uff0c\u90a3\u5c31\u5b89\u5168\u4e86\u3002\u4f46\u662f\u5982\u4eca\uff0c\u4fe1\u6258\u65b0\u6cd5\u6848\u53ca\u4fe1\u6258\u7a0e\u6539\u63a5\u8e35\u800c\u81f3\uff0c\u4f60\u9700\u8981\u4e86\u89e3\u7684\u4fe1\u6258\u77e5\u8bc6\u7edd\u5bf9\u4e0d\u4ec5\u4ec5\u662f\u8d44\u4ea7\u4fdd\u62a4\u8fd9\u4e00\u70b9\uff0c\u800c\u662f\u5168\u65b9\u9762\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56e0\u4e3a\u4fe1\u6258\u4fe1\u606f\u7684\u4e0d\u516c\u5f00\u5316\uff0c\u5bfc\u81f4\u6709\u5173\u673a\u6784\u90fd\u8ba4\u4e3a\u4fe1\u6258\u662f\u4e00\u4e2a\u53ef\u4ee5\u9690\u85cf\u67d0\u4e9b\u4fe1\u606f\u7684\u5730\u65b9\u3002\u57282021\u5e74\u521d\uff0c\u201c2019\u65b0\u4fe1\u6258\u6cd5\u6848\u201d\u5f00\u59cb\u751f\u6548\uff0c\u5bf9\u4e8e\u4fe1\u6258\u7684\u65f6\u95f4\u5e74\u9650\uff0c\u4fe1\u606f\u62ab\u9732\uff0c\u53d7\u6258\u4eba\u4e49\u52a1\u53ca\u4fdd\u5b58\u76f8\u5173\u4fe1\u606f\u7b49\u8fdb\u884c\u4e86\u4e25\u683c\u7684\u8981\u6c42\u3002\u4e3a\u4fdd\u6301\u4e0e\u6cd5\u89c4\u7684\u4e00\u81f4\u6027\uff0c\u7a0e\u52a1\u5c40\u4e5f\u4ece2022\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u9488\u5bf9\u4fe1\u6258\u7684\u62a5\u7a0e\u653f\u7b56\u8fdb\u884c\u4e86\u6539\u9769\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76f8\u4fe1\u6301\u6709\u4fe1\u6258\u7684\u8bfb\u8005\u90fd\u57282022\u5e74\u521d\u6536\u5230\u4e86\u7a0e\u52a1\u5c40\u7edf\u4e00\u53d1\u51fa\u7684\u6709\u5173\u4fe1\u6258\u7a0e\u6539\u7684\u4fe1\u4ef6\u3002[\/vc_column_text][vc_empty_space height=&#8221;10px&#8221;][vc_single_image image=&#8221;11811&#8243; img_size=&#8221;full&#8221;][vc_empty_space height=&#8221;10px&#8221;][vc_column_text]\u4ece2022\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\uff0c\u7a0e\u52a1\u5c40\u63d0\u9ad8\u4e86\u4fe1\u6258\u7684\u62a5\u7a0e\u8981\u6c42\uff0c\u5177\u4f53\u5316\u4e86\u4fe1\u6258\u62a5\u7a0e\u9700\u8981\u62ab\u9732\u7684\u6587\u4ef6\u548c\u4fe1\u606f\uff0c\u4e3b\u8981\u4f53\u73b0\u5728\u4fe1\u6258\u7684\u6536\u76ca\u3001\u4fe1\u6258\u7684\u6210\u7acb\u548c\u6210\u7acb\u4eba\u3001\u4fe1\u6258\u53d7\u76ca\u4eba\u548c\u6536\u76ca\u5206\u914d\uff0c\u4ee5\u53ca\u5728\u4fe1\u6258\u4e2d\u62e5\u6709\u4efb\u514d\u6743\u7684\u4eba\u7b49\u65b9\u9762\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4fe1\u6258\u9700\u8981\u63d0\u4f9b\u7684\u7a0e\u52a1\u4fe1\u606f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52a1\u5c40\u8981\u6c42\uff0c\u4fe1\u6258\u9700\u8981\u63d0\u4f9b\u635f\u76ca\u8868\uff08statement of profit or loss\uff09\u548c\u8d44\u4ea7\u8d1f\u503a\u8868\uff08statement of financial position\uff09\uff0c\u4ee5\u663e\u793a\u4fe1\u6258\u7684\u8d22\u52a1\u72b6\u51b5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4fe1\u6258\u7684<span style=\"color: #000000;\"><strong>\u635f\u76ca\u8868<\/strong><\/span>\u4e2d\u5fc5\u987b\u5305\u542b\u7a0e\u524d\u51c0\u5229\u6da6\u6216\u4e8f\u635f\uff0c\u6240\u6709\u7684\u7a0e\u6536\u8c03\u6574\uff0c\u4ee5\u53ca\u4efb\u4f55\u672a\u5f81\u7a0e\u7684\u6536\u76ca\u3002\u800c<span style=\"color: #000000;\"><strong>\u8d44\u4ea7\u8d1f\u503a\u8868<\/strong><\/span>\u5fc5\u987b\u5305\u542b\u8d44\u4ea7\uff08\u5305\u62ec\u571f\u5730\u3001\u5efa\u7b51\u7269\u7b49\uff09\u3001\u8d1f\u503a\uff08\u8d37\u6b3e\u7b49\uff09\u548c\u6240\u6709\u8005\u6743\u76ca\uff08\u5305\u62ec\u53d7\u76ca\u4eba\u8d26\u6237\u5f80\u6765\uff09\uff0c\u5e76\u4e14\u8fd8\u9700\u8981\u8bf4\u660e\u8d44\u4ea7\u7684\u4f30\u503c\u65b9\u6cd5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53e6\u5916\uff0c\u4ece2021\u5e744\u67081\u65e5\u5f00\u59cb\u6210\u7acb\u7684\u4fe1\u6258\u8fd8\u9700\u8981\u63d0\u4f9b\u6210\u7acb\u4eba\u7684\u8be6\u7ec6\u4fe1\u606f\u3001\u6210\u7acb\u91d1\u989d\u548c\u6210\u7acb\u6027\u8d28\uff0c\u4ee5\u53ca\u4ece\u4fe1\u6258\u4e2d\u83b7\u5f97\u6536\u76ca\u5206\u914d\u7684\u4efb\u4f55\u4eba\u7684\u8be6\u7ec6\u4fe1\u606f\u548c\u5206\u914d\u5230\u7684\u91d1\u989d\uff0c\u6709\u6743\u4efb\u547d\u6216\u89e3\u96c7\u53d7\u6258\u4eba\u3001\u589e\u52a0\u6216\u79fb\u9664\u53d7\u76ca\u4eba\u6216\u4fee\u6539\u4fe1\u6258\u5408\u7ea6\u7684\u4efb\u4f55\u4eba\u7684\u8be6\u7ec6\u4fe1\u606f\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u88ab\u8c41\u514d\u7684\u4fe1\u6258<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u9664\u4e86\u4ee5\u4e0b\u51e0\u79cd\u5b9e\u4f53\u7c7b\u578b\u88ab\u7a0e\u52a1\u5c40\u8c41\u514d\u5916\uff0c\u5176\u4ed6\u7684\u4fe1\u6258\u90fd\u88ab\u8981\u6c42\u5411\u7a0e\u52a1\u5c40\u63d0\u4f9b\u989d\u5916\u7684\u4fe1\u606f\u62ab\u9732\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u88ab\u8c41\u514d\u7684\u5b9e\u4f53\u7c7b\u578b\u662f\uff1a<\/p>\n<p>1. Non-active Trust \u672a\u8fd0\u8425\u7684\u4fe1\u6258<\/p>\n<p>2. Foreign Trust \u6d77\u5916\u4fe1\u6258<\/p>\n<p>3. Charitable Trust \u975e\u76c8\u5229\u4fe1\u6258<\/p>\n<p>4. Eligible to be a M\u0101ori authority \u6bdb\u5229\u4fe1\u6258<\/p>\n<p>5. Widely-held superannuation fund \u666e\u904d\u7684\u517b\u8001\u57fa\u91d1<\/p>\n<p>6. Employee share scheme \u5458\u5de5\u6301\u80a1\u8ba1\u5212<\/p>\n<p>7. Debt funding special purpose vehicle \u503a\u52a1\u878d\u8d44\u7279\u6b8a\u76ee\u7684\u8f7d\u4f53<\/p>\n<p>8. Energy lines trust \u80fd\u6e90\u7ebf\u4fe1\u6258[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4fe1\u6258\u7684\u6210\u7acb\u548c\u6210\u7acb\u4eba<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52a1\u5c40\u8981\u6c42\u63d0\u4f9b\u4fe1\u6258\u6210\u7acb\u4eba\u7684\u5168\u540d\u3001\u51fa\u751f\u65e5\u671f\u6216\u8d77\u59cb\u7684\u65e5\u671f\uff08\u5982\u679c\u662f\u975e\u4e2a\u4eba\uff09\u3001\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u6240\u5728\u5730\u3001\u65b0\u897f\u5170\u7a0e\u53f7\u6216\u6d77\u5916\u7a0e\u53f7\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd8\u9700\u8981\u63d0\u4f9b\u4fe1\u6258\u6210\u7acb\u8d22\u653f\u5e74\u5ea6\u5185\u6240\u6301\u6709\u8d44\u4ea7\u7684\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\uff0c\u5305\u62ec\u8d44\u91d1\u3001financial arrangements\u3001\u571f\u5730\u3001\u623f\u4ea7\u3001\u80a1\u7968\/\u6240\u6709\u8005\u6743\u76ca\u3001\u670d\u52a1\u7b49\uff0c\u5982\u679c\u4fe1\u6258\u6210\u7acb\u7684\u4ef7\u503c\u4e3a\u96f6\u9700\u8981\u89e3\u91ca\u8bf4\u660e\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: 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