{"id":12072,"date":"2023-11-24T19:30:01","date_gmt":"2023-11-24T19:30:01","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=12072"},"modified":"2023-11-29T04:48:31","modified_gmt":"2023-11-29T04:48:31","slug":"guan-lian-ren-gui-ze-xiu-zheng","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/kai-fa\/guan-lian-ren-gui-ze-xiu-zheng","title":{"rendered":"\u8fd9\u6761\u201c\u6700\u65b0\u201d\u7684\u7a0e\u6539\u653f\u7b56\u4fee\u6b63\uff0c\u8ba9\u5f00\u53d1\u5546\u4e45\u65f1\u9022\u7518\u9732\uff01"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u8fc7\u53bb\u51e0\u5e74\u5728\u5404\u79cd\u56e0\u7d20\u7684\u5f71\u54cd\u4e0b\uff0c\u65b0\u897f\u5170\u7ecf\u5386\u4e86\u4e00\u80a1\u623f\u5730\u4ea7\u5f00\u53d1\u201c\u70ed\u6f6e\u201d\uff0c\u4e00\u65f6\u95f4\u5927\u6279\u4eba\u6d8c\u5165\u8fd9\u4e00\u884c\u4e1a\u641e\u8d77\u4e86\u5f00\u53d1\u3002\u7136\u800c\uff0c\u81ea\u8fdb\u51652023\u5e74\u4ee5\u6765\u8fd9\u80a1\u201c\u70ed\u6f6e\u201d\u4f3c\u4e4e\u8fc5\u901f\u964d\u6e29\u4e86\u3002\u5efa\u6750\u6210\u672c\u589e\u52a0\uff0c\u8d37\u6b3e\u5229\u7387\u6301\u7eed\u6500\u5347\uff0c\u5404\u5927\u94f6\u884c\u6536\u7d27\u653e\u8d37\u5bfc\u81f4\u5f00\u53d1\u5546\u4e0d\u5f97\u4e0d\u8f6c\u5411\u4e8c\u7ea7\u4fe1\u8d37\u5e02\u573a\u5bfb\u6c42\u8d44\u91d1\u652f\u6301\uff0c\u56e0\u6b64\u8d37\u6b3e\u6210\u672c\u5927\u5927\u589e\u52a0\u3002\u8fd9\u4e00\u7cfb\u5217\u7684\u8d44\u91d1\u77ed\u7f3a\u95ee\u9898\u5bfc\u81f4\u5f88\u591a\u5f00\u53d1\u5546\u7834\u4ea7\uff0c\u6216\u662f\u4e3a\u4e86\u5feb\u901f\u56de\u7b3c\u8d44\u91d1\u800c\u9009\u62e9\u4f4e\u4ef7\u51fa\u552e\u623f\u4ea7\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7136\u800c\uff0c\u5356\u623f\u6240\u9700\u8981\u7f34\u7eb3\u7684\u7a0e\u6b3e\u2014\u2014GST\u548cincome tax\u4e5f\u662f\u5f00\u53d1\u5546\u5728\u8ba1\u7b97\u8d44\u91d1\u6d41\u65f6\u9700\u8981\u8003\u8651\u7684\u91cd\u8981\u90e8\u5206\u3002\u5c24\u5176\u662f\u5356\u623f\u65f6\u8981\u6309\u5356\u4ef7\uff08sales price\uff09\u6765\u8ba1\u7b97GST\u7f34\u7eb3\u7ed9\u7a0e\u52a1\u5c40\uff08IRD\uff09\uff0c\u4f8b\u5982\u4e00\u5957\u623f\u4ea7\u5356\u4e86115\u4e07\u7ebd\u5e01\uff0c\u90a3\u4e48\u7533\u62a5GST\u65f6\u9500\u552e\u90e8\u5206\uff08total sales and income\uff09\u5c31\u9700\u8981\u8ba1\u7b9715\u4e07\u7684GST\u5728\u4ea4\u5272\u65e5\u8fd9\u4e2aGST\u7533\u62a5\u671f\u95f4\u6bb5\uff08GST Return period\uff09\u5185\u3002\u5f53\u7136\uff0c\u4e0e\u8be5\u623f\u4ea7\u9500\u552e\u76f8\u5173\u7684\u8d39\u7528\u90e8\u5206\uff0c\u5982\u5f8b\u5e08\u8d39\u3001\u4e2d\u4ecb\u8d39\u4e4b\u7c7b\u7684\u8d39\u7528\u901a\u5e38\u90fd\u53ef\u4ee5\u62b5\u6263\u76f8\u5e94\u7684GST\u3002\u6c89\u91cd\u7684\u7a0e\u52a1\u8d1f\u62c5\u8ba9\u4e0d\u5c11\u5f00\u53d1\u5546\u500d\u611f\u538b\u529b\uff0c\u56e0\u4e3a\u6d89\u53ca\u7684\u91d1\u989d\u8f83\u5927\uff0c\u5f00\u53d1\u5546\u4e5f\u662f\u7a0e\u52a1\u5c40\u5ba1\u67e5\u7684\u91cd\u70b9\u5bf9\u8c61\uff0c\u5907\u53d7\u5173\u6ce8\uff0c\u56e0\u6b64\u4e5f\u9762\u4e34\u7740\u5de8\u5927\u7684\u7a0e\u52a1\u5ba1\u67e5\u98ce\u9669\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u4f46\u662f\u6700\u8fd1\u4e5f\u4e0d\u90fd\u662f\u574f\u6d88\u606f\uff0c\u5176\u5b9e\u6709\u4e00\u6761\u4ece2022\u5e744\u6708\u4efd\u5f00\u59cb\u9002\u7528\u7684\u6709\u5173GST\u7684\u7a0e\u6539\u653f\u7b56\u7ed9\u5f00\u53d1\u5546\u5e26\u6765\u4e86\u4e00\u4e1d\u5e0c\u671b\u3002\u8fd9\u6761\u89c4\u5b9a\u662f\u5173\u4e8e\u623f\u4ea7\u4ea4\u6613\u65f6\u6d89\u53ca\u5230\u7684<span style=\"color: #000000;\"><strong>\u5173\u8054\u4eba\u89c4\u5219\uff08Associated Person Rules\uff09<\/strong><\/span>\u3002<span style=\"text-decoration: underline;\">\u6839\u636e\u4e4b\u524d\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u65b9\u7684\u623f\u4ea7\u4ea4\u6613\uff0cGST\u89c6\u4e3a\u201c0\u201d\uff0c\u800c\u6309\u7167\u73b0\u5728\u7684\u89c4\u5b9a\uff0c\u5173\u8054\u4eba\u4e4b\u95f4\u623f\u4ea7\u4ea4\u6613\u5728\u67d0\u79cd\u60c5\u51b5\u4e0b\u4e5f\u53ef\u4ee5\u9000GST\u4e86\uff0c\u8fd9\u65e0\u7591\u7ed9\u8d44\u91d1\u77ed\u7f3a\u7684\u5f00\u53d1\u5546\u5e26\u6765\u53ca\u65f6\u7684\u73b0\u91d1\u6d41\uff0c\u53ef\u8c13\u4e45\u65f1\u9022\u7518\u9732\uff01<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u9488\u5bf9\u65e7\u6761\u4f8b\uff0c\u8fd9\u91cc\u4ee5\u4e00\u4e2a\u5f88\u5e38\u89c1\u7684\u4f8b\u5b50\u6765\u8bf4\u660e\uff0c\u4e2a\u4eba\u6301\u6709\u4e00\u5957\u6c11\u7528\u7269\u4e1a\u591a\u5e74\uff0c\u4e4b\u524d\u4e00\u76f4\u662f\u81ea\u4f4f\u6216\u662f\u51fa\u79df\uff0c\u8fd1\u671f\u60f3\u5f00\u53d1\u8be5\u623f\u4ea7\uff0c\u5c31\u6210\u7acb\u4e86\u4e00\u5bb6\u516c\u53f8\uff0c\u4ee5\u4e2a\u4eba\u4f5c\u4e3a\u8fd9\u5bb6\u516c\u53f8\u80a1\u4e1c\u548c\u8463\u4e8b\uff0c\u8be5\u516c\u53f8\u4e5f\u6ce8\u518c\u4e86GST\u3002\u516c\u53f8\u6210\u7acb\u597d\u540e\uff0c\u628a\u8be5\u7269\u4e1a\u4ece\u4e2a\u4eba\u8f6c\u5230\u4e86\u516c\u53f8\u540d\u4e0b\u8fdb\u884c\u8be5\u623f\u4ea7\u7684\u5f00\u53d1\u884c\u4e3a\u3002\u7531\u4e8e\u516c\u53f8\u548c\u4e2a\u4eba\u4f5c\u4e3a\u4e70\u5bb6\u4e0e\u5356\u5bb6\u5b58\u5728\u7740\u5173\u8054\u6027\uff0c\u6309\u7167\u65e7\u7684GST\u7a0e\u52a1\u89c4\u5b9a\uff0c\u8be5\u623f\u4ea7\u7684\u4ea4\u6613\u5c5e\u4e8e\u5173\u8054\u65b9\uff0c\u6240\u4ee5\u623f\u4ea7\u4ea4\u6613\u4ef7\u683c\u7684GST\u90e8\u5206\u4e3a\u201c0\u201d\u3002\u5982\u679c\u60a8\u60f3\u4e86\u89e3\u4e4b\u524d\u7684\u5173\u8054\u4eba\u89c4\u5219\uff0c\u53ef\u4ee5\u56de\u987e\u5f80\u671f\u6587\u7ae0\uff1a<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/%e6%9c%aa%e5%88%86%e7%b1%bb\/guan-lian-ren\" target=\"_blank\" rel=\"noopener\" data-itemshowtype=\"0\" data-linktype=\"2\">\u623f\u5c4b\u4ea4\u6613 \u4e4b \u5173\u8054\u4eba\u89c4\u5219Associated Person Rules<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><span 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