{"id":11965,"date":"2023-07-21T11:30:41","date_gmt":"2023-07-21T11:30:41","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=11965"},"modified":"2023-07-24T05:31:00","modified_gmt":"2023-07-24T05:31:00","slug":"tou-teng-de-yu-fu-shui","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/yu-fu-shui\/tou-teng-de-yu-fu-shui","title":{"rendered":"\u5934\u75bc\u7684\u9884\u4ed8\u7a0e\uff01\uff01\uff01"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u5f88\u591a\u4eba\u53ea\u8981\u8c08\u5230\u9884\u4ed8\u7a0e\uff0c\u80af\u5b9a\u201d\u5934\u75bc\u201c\u3002\u5f88\u591a\u5c0f\u578b\u7684\u5546\u5bb6\u53ca\u4e2a\u4eba\u4e0d\u592a\u7406\u89e3\u4ec0\u4e48\u662f\u9884\u4ed8\u7a0e\uff1f\u4e3a\u4ec0\u4e48\u9700\u8981\u4ea4\u9884\u4ed8\u7a0e\uff1f\u600e\u4e48\u4ea4\uff1f\u5982\u4f55\u8ba1\u7b97\uff1f\u90fd\u662f\u6211\u81ea\u5df1\u7684\u94b1\uff0c\u7a0e\u52a1\u7533\u62a5\u5b8c\u540e\u4ea4\u4e3a\u4ec0\u4e48\u8fd8\u6709\u7f5a\u6b3e\u548c\u5229\u606f\uff1f\u7279\u522b\u662f\u5728\u9700\u8981\u7f34\u7eb3\u9884\u4ed8\u7a0e\u7684\u7b2c\u4e00\u5e74\uff0c\u770b\u5230\u9ad8\u989d\u7684\u7a0e\u91d1\u9700\u8981\u652f\u4ed8\uff0c\u7279\u522b\u89c9\u5f97\u4e0d\u5408\u7406\uff0c\u7b49\u7b49\u7684\u95ee\u9898\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5929\u9488\u5bf9\u8fd9\u4e9b\u901a\u5e38\u7684\u95ee\u9898\uff0c\u6211\u4eec\u5c31\u6765\u7ed9\u5927\u5bb6\u5927\u81f4\u7684\u5206\u6790\u4e00\u4e0b\u9884\u4ed8\u7a0e\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<strong>\u9884\u4ed8\u7a0e(Provisional Tax)<\/strong>\u987e\u540d\u601d\u4e49\u4e5f\u5c31\u662f\u9700\u8981\u9884\u7f34\u7684\u7a0e\u91d1\uff0c\u65b0\u897f\u5170\u7684\u7eb3\u7a0e\u4eba\u6216\u5b9e\u4f53\uff0c\u5305\u62ec\u4e86\u4e2a\u4eba\u3001\u516c\u53f8\u6216\u5176\u5b83\u7684\u7ec4\u7ec7\u53ea\u8981\u6700\u7ec8\u7a0e\u7a0e\u91d1(terminal tax)\u8d85\u8fc7$5,000 \uff082020 \u5e74\u4e4b\u524d\u4e3a$2,500\uff09\uff0c \u5c31\u9700\u8981\u5728\u8d22\u653f\u5e74\u5ea6\u5185\u5206\u671f\u7f34\u7eb3\u9884\u4ed8\u7a0e\u3002\u5982\u679c\u60a8\u4e0a\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u6700\u7ec8\u7a0e\u7a0e\u91d1\u8d85\u8fc7$5,000\uff0c\u90a3\u5728\u4e0b\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5185\uff0c\u60a8\u5c31\u5fc5\u987b\u6309\u7167\u60a8\u9009\u62e9\u7684\u9884\u4ed8\u7a0e\u65b9\u6cd5\u6309\u65f6\u5728\u672c\u8d22\u653f\u5e74\u5ea6\u5185\u5206\u671f\u7f34\u7eb3\u9884\u4ed8\u7a0e\u3002\u9884\u4ed8\u7a0e\u53ef\u5e2e\u52a9\u60a8\u7ba1\u7406\u6240\u5f97\u7a0e\uff0c\u4f7f\u5f97\u60a8\u53ef\u4ee5\u5728\u5e74\u5185\u5206\u671f\u4ed8\u6b3e\uff0c\u51cf\u8f7b\u60a8\u5e74\u5e95\u4e00\u6b21\u6027\u4ed8\u6b3e\u65f6\u73b0\u91d1\u6d41\u7684\u538b\u529b\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<span style=\"font-size: 14pt;\"><strong>\u9884\u4ed8\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\uff1a<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52a1\u5c40\u8ba1\u7b97\u9884\u4ed8\u7a0e\u7684\u65b9\u6cd5\u4e00\u5171\u67094\u79cd\uff0c\u5206\u522b\u662f\u4f1a\u8ba1\u6536\u5165\u6cd5\uff08Accounting Income Method\uff09\u3001\u6807\u51c6\u6cd5\uff08Standard option\uff09\u3001\u4f30\u7b97\u6cd5\uff08Estimation Option\uff09\u548c\u6bd4\u7387\u6cd5\uff08Ratio Option\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u6211\u4eec\u4e4b\u524d\u53d1\u8868\u7684\u6587\u7ae0\u91cc\u4e5f\u6709\u5173\u4e8e\u8fd94\u79cd\u65b9\u6cd5\u7684\u8be6\u7ec6\u4ecb\u7ecd\uff0c\u6709\u5174\u8da3\u53ef\u4ee5\u770b\u770b\u4e4b\u524d\u7684\u6587\u7ae0\uff1a<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/yu-fu-shui\/jiao-shui\" target=\"_blank\" rel=\"noopener\" data-itemshowtype=\"0\" data-linktype=\"2\">\u9884\u4ed8\u7a0e\uff08Provisional tax\uff09\u4f60\u4ea4\u5bf9\u4e86\u5417\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u8fd94\u79cd\u65b9\u6cd5\u91cc\uff0c<strong>\u6807\u51c6\u6cd5\uff08Standard option\uff09<\/strong>\u662f\u4e00\u79cd\u6bd4\u8f83\u5e38\u7528\u7684\u65b9\u6cd5\uff0c\u8ba1\u7b97\u4e5f\u4f1a\u76f8\u5e94\u6bd4\u8f83\u7b80\u5355\uff0c\u6bd4\u8f83\u9002\u7528\u4e8e\u4e2a\u4eba\u6216\u8f83\u5c0f\u7684\u5546\u5bb6\u3002\u53ea\u9700\u8981\u6839\u636e\u4e0a\u4e00\u5e74\u7684\u5e94\u7eb3\u7a0e\u91d1\u989d\u4e0a\u8c035%-10%\u53bb\u8ba1\u7b97\u5f53\u5e74\u7684\u9884\u7f34\u7a0e\u603b\u91d1\u989d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9884\u4ed8\u7a0e\u662f\u5206\u671f\u7f34\u7eb3\uff0c\u4e00\u822c\u5206\u4e09\u671f. \u5982\u679c\u60a8\u662f\u6bcf\u516d\u4e2a\u6708\u7533\u62a5GST\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\uff0c\u9700\u8981\u5206\u4e24\u671f\u3002[\/vc_column_text][vc_empty_space][vc_column_text]2024 Provisional Tax\u7684\u7f34\u7eb3\u65e5\u671f:[\/vc_column_text][vc_empty_space height=&#8221;5px&#8221;][vc_single_image image=&#8221;11968&#8243; img_size=&#8221;medium&#8221;][vc_empty_space][vc_column_text]<span style=\"font-size: 14pt;\"><strong>\u4e0b\u9762\u6211\u4eec\u603b\u7ed3\u4e00\u4e9b\u5e38\u89c1\u7684\u5173\u4e8e\u9884\u4ed8\u7a0e\u7684\u95ee\u9898\uff1a<\/strong><\/span>[\/vc_column_text][vc_single_image image=&#8221;11970&#8243; img_size=&#8221;medium&#8221;][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]<strong>\u95ee\uff1a\u9884\u7f34\u9884\u4ed8\u7a0e\u662f\u81ea\u613f\u7684\u5417\uff1f<\/strong><\/p>\n<p>\u7b54\uff1a\u4e0d\u662f\uff0c\u53ea\u8981\u6700\u7ec8\u7a0e(Terminal Tax)\u8d85\u8fc7\u4e86\u9884\u4ed8\u7a0e\u7684\u95e8\u69db$5,000, \u90a3\u6309\u65f6\u7f34\u7eb3\u9884\u4ed8\u7a0e\u662f\u5f3a\u5236\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u95ee\uff1a\u8fdf\u7f34\u6216\u5c11\u7f34\u9884\u4ed8\u7a0e\uff0c\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/strong><\/p>\n<p>\u7b54\uff1a\u7a0e\u52a1\u5c40(IRD) \u4f1a\u6839\u636e\u76f8\u5e94\u7684\u60c5\u51b5\u6536\u53d6\u7f5a\u91d1\u548c\u5229\u606f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u95ee\uff1a\u4e3a\u4ec0\u4e48\u6211\u6839\u636e\u7a0e\u52a1\u5c40(IRD)\u89c4\u5b9a\u7684\u65f6\u95f4\u4e0e\u91d1\u989d\u5df2\u7ecf\u7f34\u7eb3\u4e86\u7a0e\u52a1\u5c40\u8981\u6c42\u7f34\u7eb3\u7684\u9884\u4ed8\u7a0e\uff0c\u4f46\u8fd8\u4f1a\u4ea7\u751f\u5229\u606f\u548c\u7f5a\u91d1\uff1f<\/strong><\/p>\n<p>\u7b54\uff1a\u8fd9\u79cd\u60c5\u51b5\u53d1\u751f\u7684\u4e3b\u8981\u539f\u56e0\u5c31\u662f\u60a8\u4ea4\u5c11\u4e86\uff0c\u6240\u4ee5\u624d\u4f1a\u4ea7\u751f\u5229\u606f\u3002\u4e3e\u4e2a\u4f8b\u5b50\uff0c\u60a8\u9009\u7528\u7684\u662f\u6807\u51c6\u6cd5(Standard Option)\u53bb\u8ba1\u7b97\u9884\u4ed8\u7a0e\u3002\u7a0e\u52a1\u5c40\u8ba1\u7b97\u5f53\u5e74\u9884\u4ed8\u7a0e\u91d1\u989d\u662f\u6839\u636e\u60a8\u4e0a\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u5df2\u7eb3\u7a0e\u91d1\u989d\u8ba1\u7b97\u51fa\u6765\u7684\uff0c\u56e0\u4e3a\u5404\u65b9\u9762\u7684\u539f\u56e0\u60a8\u5f53\u5e74\u7684\u6536\u5165\u8fdc\u8fdc\u9ad8\u4e8e\u4e0a\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\uff0c\u90a3\u5c31\u610f\u5473\u7740\u60a8\u6240\u4ea4\u7684\u9884\u4ed8\u7a0e\u91d1\u989d\u5c11\u4e86\u3002\u7a0e\u52a1\u5c40\u89c4\u5b9a\uff0c\u60a8\u662f\u7ecf\u8425\u8005\uff0c\u7ecf\u8425\u8005\u9700\u8981\u6309\u7167\u5b9e\u9645\u53d1\u751f\u7684\u60c5\u51b5\u53bb\u8c03\u8282\uff0c\u5982\u679c\u60a8\u53d1\u73b0\u4eca\u5e74\u7684\u8425\u4e1a\u989d\u8fdc\u8fdc\u9ad8\u4e8e\u4e0a\u4e00\u5e74\uff0c\u90a3\u5728\u9884\u4ed8\u7a0e\u4e0a\u5c31\u5e94\u8be5\u6309\u7167\u5b9e\u9645\u60c5\u51b5\u53bb\u505a\u51fa\u8c03\u6574\uff0c\u8fd9\u6837\u624d\u80fd\u907f\u514d\u56e0\u4e3a\u8fdf\u4ea4\u800c\u4ea7\u751f\u7684\u7f5a\u91d1\u548c\u5229\u606f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u95ee\uff1a\u600e\u6837\u6700\u5927\u9650\u5ea6\u7684\u907f\u514d\u7f5a\u6b3e\u4e0e\u5229\u606f\u7684\u4ea7\u751f\uff1f<\/strong><\/p>\n<p>\u7b54\uff1a\u7ecf\u8425\u8005\u5e94\u8be5\u6839\u636e\u5b9e\u9645\u60c5\u51b5\u53bb\u8ba1\u7b97\u5e76\u7f34\u7eb3\u9884\u4ed8\u7a0e\uff0c\u5982\u679c\u5728\u524d\u51e0\u671f\u4ea4\u5c11\u4e86\uff0c\u53ef\u4ee5\u5728\u6700\u540e\u4e00\u671f\u9884\u4ed8\u7a0e\u4ea4\u6b3e\u65e5\u671f\u524d\u505a\u51fa\u76f8\u5e94\u7684\u8c03\u6574\uff0c\u5c3d\u91cf\u51cf\u5c11\u5b9e\u9645\u5e94\u7eb3\u7a0e\u91d1\u989d\u4e0e\u5df2\u7f34\u7eb3\u9884\u4ed8\u7a0e\u91d1\u989d\u7684\u5dee\u3002\u4f8b\u5982\uff0c\u60a8\u4eca\u5e74\u7684\u9884\u4ed8\u7a0e\u5206\u4e3a\u4e09\u671f\uff0c\u6bcf\u671f\u4e3a$10,000\uff0c\u4eca\u5e74\u7684RIT\u9884\u4f30\u4e3a$50,000\uff0c\u5728\u6700\u540e\u4e00\u671f\u65f6\u60a8\u4e0d\u4ec5\u8981\u4ea4$10,000\u7684\u9884\u7f34\u7a0e\uff0c\u8fd8\u9700\u8981\u7f34\u7eb3\u5dee\u989d\u7684$20,000 \uff08=$50,000-$10,000&#215;3)\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/strong>\u62e5\u6709\u4e13\u4e1a\u7684\u4f1a\u8ba1\u5e08\u56e2\u961f\uff0c\u6709\u7740\u4e30\u5bcc\u7684\u7a0e\u52a1\u4f1a\u8ba1\u77e5\u8bc6\u548c\u7ecf\u9a8c\uff0c\u5982\u6709\u4efb\u4f55\u95ee\u9898\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\uff0809 303 2868\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1aPAS\u4f1a\u8ba1\u884c\uff08pasaccounting\uff09\u6216 PAS\u4f1a\u8ba1\u884c-\u5c0f\u52a9\u624b\uff08nzau02\uff09\u3002[\/vc_column_text][vc_empty_space height=&#8221;5px&#8221;][vc_single_image image=&#8221;11800&#8243; img_size=&#8221;medium&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#038;#8&#8230;<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1578],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u5934\u75bc\u7684\u9884\u4ed8\u7a0e\uff01\uff01\uff01 |\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u5f88\u591a\u4eba\u53ea\u8981\u8c08\u5230\u9884\u4ed8\u7a0e\uff0c\u80af\u5b9a\u201d\u5934\u75bc\u201c\u3002\u5f88\u591a\u5c0f\u578b\u7684\u5546\u5bb6\u53ca\u4e2a\u4eba\u4e0d\u592a\u7406\u89e3\u4ec0\u4e48\u662f\u9884\u4ed8\u7a0e\uff1f\u4e3a\u4ec0\u4e48\u9700\u8981\u4ea4\u9884\u4ed8\u7a0e\uff1f\u600e\u4e48\u4ea4\uff1f\u5982\u4f55\u8ba1\u7b97\uff1f\u90fd\u662f\u6211\u81ea\u5df1\u7684\u94b1\uff0c\u7a0e\u52a1\u7533\u62a5\u5b8c\u540e\u4ea4\u4e3a\u4ec0\u4e48\u8fd8\u6709\u7f5a\u6b3e\u548c\u5229\u606f\uff1f\u7279\u522b\u662f\u5728\u9700\u8981\u7f34\u7eb3\u9884\u4ed8\u7a0e\u7684\u7b2c\u4e00\u5e74\uff0c\u770b\u5230\u9ad8\u989d\u7684\u7a0e\u91d1\u9700\u8981\u652f\u4ed8\uff0c\u7279\u522b\u89c9\u5f97\u4e0d\u5408\u7406\uff0c\u7b49\u7b49\u7684\u95ee\u9898\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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