{"id":12118,"date":"2024-02-29T01:43:51","date_gmt":"2024-02-29T01:43:51","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=12118"},"modified":"2024-07-05T04:21:08","modified_gmt":"2024-07-05T04:21:08","slug":"guan-lian-ren-jiao-yi-fang-chan-li-xi-di-kou","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/min-yong-chu-zu-fang\/guan-lian-ren-jiao-yi-fang-chan-li-xi-di-kou","title":{"rendered":"\u6295\u8d44\u623f\u5229\u606f\u4f55\u65f6\u80fd\u91cd\u65b0\u62b5\u6263\uff1f\u5173\u8054\u4eba\u4e4b\u95f4\u4ea4\u6613\u623f\u4ea7\uff0c\u5229\u606f\u53ef\u4ee5\u62b5\u6263\u5417\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u5bf9\u4e8e\u4e0a\u4e00\u4efb\u5de5\u515a\u653f\u5e9c\u51fa\u53f0\u7684\u6c11\u7528\u51fa\u79df\u623f\u201c\u5229\u606f\u9650\u5236\u62b5\u6263\u201d\u653f\u7b56\uff08Property interest limitation rules for residential rental property\uff09\u623f\u4e1c\u4eec\u53ef\u8c13\u662f\u6028\u58f0\u8f7d\u9053\uff0c\u6bd5\u7adf\u8d37\u6b3e\u5229\u606f\u4e00\u5411\u662f\u51fa\u79df\u623f\u8d39\u7528\u91cc\u7684\u5927\u5934\uff0c\u4e0d\u80fd\u62b5\u6263\u6216\u5c11\u62b5\u6263\u4e86\u5229\u606f\uff0c\u4e5f\u5c31\u610f\u5473\u7740\u8981\u4ea4\u7684\u7a0e\u591a\u4e86\u4e0d\u5c11\u3002\u800c\u56fd\u5bb6\u515a\u5728\u7ade\u9009\u65f6\u63d0\u51fa\u7684\u201c\u7b79\u7801\u201d\u5c31\u5305\u62ec\u4e86\u53d6\u6d88\u8fd9\u9879\u201c\u4e0d\u5408\u7406\u201d\u7684\u653f\u7b56\u3002\u5982\u4eca\u8ddd\u79bb\u56fd\u5bb6\u515a\u4e0a\u53f0\u4e5f\u8fc7\u53bb\u4e86\u51e0\u4e2a\u6708\u7684\u65f6\u95f4\uff0c\u5927\u5bb6\u90fd\u5728\u5173\u5fc3\u65b0\u653f\u7b56\u4f55\u65f6\u5f00\u59cb\u5b9e\u65bd\u3002\u4ece\u8fd1\u671f\u7684\u4e00\u4e9b\u65b0\u95fb\u62a5\u9053\u6765\u770b\uff0c\u8bae\u4f1a\u4ecd\u5728\u5bf9\u8fd9\u9879\u653f\u7b56\u7684\u4fee\u6539\u8fdb\u884c\u8ba8\u8bba\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u867d\u7136\u8fd8\u4e0d\u77e5\u6653\u7a0e\u6539\u80fd\u4ece\u4ec0\u4e48\u65f6\u5019\u5f00\u59cb\uff0c\u4ee5\u53ca\u5982\u4f55\u66f4\u6539\uff0c\u4f46\u76ee\u524d\u80fd\u591f\u77e5\u9053\u7684\u662f\uff0c\u5373\u4f7f\u4fee\u6539\u4e86\u8fd9\u9879\u653f\u7b56\uff0c\u5229\u606f\u62b5\u6263\u4e5f\u4e0d\u662f\u9a6c\u4e0a\u6062\u590d\u5230100%\u7684\uff0c\u800c\u662f\u9010\u6b65\u9012\u589e\u6062\u590d\u3002\u6839\u636e\u65b0\u95fb\u62a5\u9053\uff0c\u6709\u671b\u57282023-2024\u8d22\u653f\u5e74\u5ea6\u80fd\u591f\u62b5\u626360%\uff08\u5bf9\u6bd4\u73b0\u884c\u653f\u7b56\u768450%\uff09\uff0c2024-2025\u8d22\u5e74\u62b5\u626380%\uff08\u73b0\u884c\u653f\u7b56\u662f25%\uff09\uff0c\u4ece2025-2026\u8d22\u5e74\u5f00\u59cb\u5f7b\u5e95\u6062\u590d\u81f3100%\u53ef\u4ee5\u62b5\u6263\u3002\u6211\u4eec\u4e5f\u5e0c\u671b\u8fd9\u9879\u201c\u4e0d\u5408\u7406\u201d\u7684\u653f\u7b56\u80fd\u5c3d\u5feb\u4fee\u6b63\uff0c\u4f46\u6211\u4eec\u4ecd\u7136\u9700\u8981\u5728\u5f53\u524d\u653f\u7b56\u4e0b\u5408\u7406\u5408\u6cd5\u5730\u7eb3\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f80\u671f\u6587\u7ae0\u56de\u987e\uff1a<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/min-yong-chu-zu-fang\/li-xi-di-kou-xian-zhi\" target=\"_blank\" rel=\"noopener\" data-itemshowtype=\"0\" data-linktype=\"2\">\u5229\u606f\u62b5\u6263\u9650\u5236\u65b0\u89c4\u6b63\u5f0f\u5b9e\u65bd\uff0c\u5bf9\u4f60\u7684\u51fa\u79df\u623f\u6709\u5f71\u54cd\u5417\uff1f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u5f53\u524d\u653f\u7b56\u4e4b\u4e0b\uff0c\u4e5f\u4ea7\u751f\u4e86\u4e00\u4e9b\u65b0\u7684\u95ee\u9898\u3002\u8fd9\u91cc\u6211\u4eec\u8ba8\u8bba\u4e00\u4e2a\u5927\u5bb6\u6bd4\u8f83\u5173\u5fc3\u7684\u8bdd\u9898\uff0c\u5982\u679c\u662f\u5173\u8054\u4eba\u4e4b\u95f4\u7684\u623f\u4ea7\u4ea4\u6613\uff0c\u8d37\u6b3e\u5229\u606f\u8fd8\u53ef\u4ee5\u62b5\u6263\u5417\uff1f\u4f8b\u5982\uff0c\u5c06\u4e00\u5957\u6295\u8d44\u623f\u4ece\u4e2a\u4eba\u540d\u4e0b\u8f6c\u5230\u81ea\u5df1\u7684\u5bb6\u5ead\u4fe1\u6258\u540d\u4e0b\uff0c\u56e0\u4e3a\u8fd9\u76f8\u5f53\u4e8e\u662f\u4fe1\u6258\u4ece\u4e2a\u4eba\u624b\u91cc\u8d2d\u4e70\u623f\u4ea7\uff0c\u53d1\u751f\u4e86\u4e00\u6b21\u4ea4\u6613\uff0c\u800c\u8fd9\u5957\u623f\u4ea7\u53c8\u662f\u8001\u623f\u5b50\u7684\u8bdd\uff0c\u5982\u679c\u8ddf\u6b63\u5e38\u4ea4\u6613\u7684\u60c5\u51b5\u4e00\u6837\uff0c\u6839\u636e\u73b0\u6709\u653f\u7b56\u8d37\u6b3e\u5229\u606f\u5168\u90e8\u90fd\u4e0d\u80fd\u62b5\u6263\uff1f\u4f46\u5176\u5b9e\u4e0d\u662f\u8fd9\u6837\uff0c\u5982\u679c\u4e2a\u4eba\u4e0e\u4fe1\u6258\u4e4b\u95f4\u5b58\u5728\u5173\u8054\uff0c\u90a3\u4e48\u4f1a\u6709\u4e00\u9879\u7279\u6b8a\u7684\u89c4\u5b9a\u2018Rollover relief\u2019\u5141\u8bb8\u4fe1\u6258\u53ef\u4ee5\u7ee7\u7eed\u5c06\u5229\u606f\u4f5c\u4e3a\u8d39\u7528\u90e8\u5206\u62b5\u6263\u3002\u8fd9\u7bc7\u6587\u7ae0\u6211\u4eec\u5c31\u6765\u8be6\u7ec6\u89e3\u8bfb\u4e00\u4e0b\u8fd9\u9879\u89c4\u5b9a\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>Rollover Relief for Property Interest Limitation Rules<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>Rollover relief\u89c4\u5b9a\u4e86\uff0c\u5982\u679c\u6c11\u7528\u623f\u4ea7\u662f\u6309\u4ee5\u4e0b\u65b9\u5f0f\u57282021\u5e743\u670827\u65e5\u4e4b\u540e\u8fdb\u884c\u7684\u4ea7\u6743\u53d8\u66f4\uff08\u8f6c\u8ba9\/\u4ea4\u6613\uff09\uff0c\u90a3\u4e48\u4ecd\u7136\u5141\u8bb8\u6309 \u201c\u5229\u606f\u9650\u5236\u62b5\u6263\u201d \u89c4\u5219\u9010\u6b65\u9012\u51cf\u62b5\u6263\u5229\u606f\u8d39\u7528\uff0c\u800c\u4e0d\u4f1a\u5728\u4ea7\u6743\u53d8\u66f4\u4e4b\u540e\u8d37\u6b3e\u5229\u606f\u5168\u90e8\u90fd\u4e0d\u80fd\u62b5\u6263\uff1a<\/p>\n<p>&#8211; \u5173\u7cfb\u623f\u4ea7\u7684\u4ea4\u5272\uff08Relationship property settlement\uff09\uff0c\u4e00\u822c\u6307\u7684\u662f\u5a5a\u59fb\u6216\u540c\u5c45\u5173\u7cfb\u7834\u88c2\u540e\u8d22\u4ea7\u7684\u5206\u5272<\/p>\n<p>&#8211; \u623f\u4ea7\u4f5c\u4e3a\u7b26\u5408\u5c45\u6c11\u9650\u5236\u5408\u5e76\uff08Resident&#8217;s restricted amalgamation\uff09\u8d44\u683c\u7684\u516c\u53f8\u5408\u5e76\u7684\u4e00\u90e8\u5206<\/p>\n<p>&#8211; \u5728\u623f\u4ea7\u6301\u6709\u4eba\u8fc7\u4e16\u540e\uff0c\u623f\u4ea7\u8f6c\u8ba9\u7ed9\u9057\u4ea7\u6267\u884c\u4eba\/\u7ba1\u7406\u4eba\u6216\u9057\u4ea7\u53d7\u76ca\u4eba<\/p>\n<p>&#8211; \u5728\u4e00\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8f6c\u8fdb\u6216\u8f6c\u51faLTC\u516c\u53f8\u548cPartnership\u5408\u4f19\u4eba\u540d\u4e0b<\/p>\n<p>&#8211; \u5728\u4e00\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8f6c\u8fdb\u6216\u8f6c\u51fa\u5bb6\u5ead\u4fe1\u6258[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>LTC\u516c\u53f8\u548cPartnership\u5408\u4f19\u4eba<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u6709\u4e9b\u4eba\u4f1a\u8003\u8651\u628a\u6210\u7acb\u4e00\u4e2aLTC\u516c\u53f8\u6216\u662f\u6210\u7acbPartnership\uff0c\u628a\u623f\u4ea7\u4ece\u4e2a\u4eba\u540d\u4e0b\u8f6c\u8fc7\u53bb\uff0c\u6216\u662f\u4ece\u539f\u6709\u7684LTC\u516c\u53f8\u6216Partnership\u540d\u4e0b\u8f6c\u51fa\u5230\u4e2a\u4eba\u540d\u4e0b\u3002\u5982\u679c\u4e2a\u4eba\u662f\u8fd9\u4e2aLTC\u516c\u53f8\u7684\u5176\u4e2d\u4e00\u4f4d\u80a1\u4e1c\uff0c\u6216\u662f\u8fd9\u4e2aPartnership\u7684\u5176\u4e2d\u4e00\u4e2aPartner\uff0c\u5e76\u4e14\u8f6c\u8ba9\u524d\u540e\u4e2a\u4eba\u5728\u8fd9\u4e2aLTC\u516c\u53f8\u6216Partnership\u6301\u6709\u76f8\u540c\u7684\u6743\u5229\uff0c\u90a3\u4e48\u5728\u8f6c\u8ba9\u540e\u623f\u4ea7\u7684\u8d37\u6b3e\u5229\u606f\u4ecd\u53ef\u4ee5\u7ee7\u7eed\u90e8\u5206\u62b5\u6263\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><em>\u6848\u4f8b\u5206\u6790<\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5c0f\u660e\u548c\u5c0f\u4e3d\u662f\u4e00\u5bf9\u592b\u59bb\uff0c\u4ed6\u4eec\u57282018\u5e74\u4e00\u8d77\u8d37\u6b3e\u8d2d\u4e70\u4e86\u4e00\u5957\u6c11\u7528\u623f\u4ea7\u7528\u4e8e\u6295\u8d44\uff0c\u8fd9\u5957\u623f\u4ea7\u4ee5\u76f8\u7b49\u7684\u4efd\u989d\uff0850:50\uff09\u5728\u4e24\u4eba\u7684\u540d\u4e0b\uff0c\u52302021\u5e749\u6708\u8d37\u6b3e\u4f59\u989d\u4e3a$100,000\u3002\u57282021\u5e749\u6708\uff0c\u4ed6\u4eec\u6210\u7acb\u4e86\u4e00\u5bb6LTC\u516c\u53f8\uff0c\u4e24\u4eba\u5206\u522b\u6301\u6709\u8fd9\u5bb6\u516c\u53f850%\u7684\u80a1\u4efd\uff0c\u4ed6\u4eec\u5c06\u8fd9\u5957\u623f\u4ea7\u4ece\u4e24\u4eba\u4e2a\u4eba\u7684\u540d\u4e0b\u8f6c\u5230\u4e86\u8fd9\u5bb6LTC\u516c\u53f8\u540d\u4e0b\uff0c\u4e5f\u5c31\u662f\u76f8\u5f53\u4e8e\u4e2a\u4eba\u5c06\u8fd9\u5957\u6295\u8d44\u623f\u5356\u7ed9\u4e86LTC\u516c\u53f8\uff0c\u539f\u5148\u5728\u4e2a\u4eba\u540d\u4e0b\u7684$100,000\u8d37\u6b3e\u4f59\u989d\u8fd8\u5b8c\uff0c\u540c\u65f6\u4ee5\u516c\u53f8\u7684\u540d\u4e49\u91cd\u65b0\u8d37\u6b3e$150,000\u3002\u56e0\u4e3a\u5c0f\u660e\u548c\u5c0f\u4e3d\u592b\u59bb\u4e8c\u4eba\u4e0e\u8fd9\u5bb6LTC\u516c\u53f8\u5b58\u5728\u5173\u8054\uff0c\u5e76\u4e14\u8f6c\u8ba9\u524d\u540e\u4e24\u4eba\u5bf9\u8fd9\u5957\u623f\u4ea7\u6301\u6709\u7684\u6743\u5229\u4e0d\u53d8\uff08\u8f6c\u8ba9\u524d\u540e\u90fd\u4e3a\u5206\u522b\u6301\u6709\u4e00\u534a\u7684\u6743\u5229\uff09\uff0c\u6240\u4ee5\u6839\u636eRollover relief\u89c4\u5b9a\u5229\u606f\u4ecd\u53ef\u4ee5\u9012\u51cf\u62b5\u6263\uff0c\u4f46\u662f\u53ea\u80fd\u6309\u539f\u5148\u8d37\u6b3e\u4f59\u989d$100,000\u6765\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\uff0c\u800c\u4e0d\u80fd\u6309\u73b0\u5728\u7684\u8d37\u6b3e\u91d1\u989d$150,000\u6765\u62b5\u6263\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u5bb6\u5ead\u4fe1\u6258<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff0cRollover relief\u9002\u7528\u4e8e\u6c11\u7528\u623f\u4ea7\u5728\u4e2a\u4eba\u4e0e\u5bb6\u5ead\u4fe1\u6258\u4e4b\u95f4\u7684\u8f6c\u8ba9\uff1a<\/p>\n<p>&#8211; \u6bcf\u4e2a\u6c11\u7528\u623f\u4ea7\u7684\u8f6c\u8ba9\u4eba\uff08\u5bf9\u4e8e\u623f\u4ea7\u8f6c\u5165\u4fe1\u6258\uff09\u6216\u6bcf\u4e2a\u6c11\u7528\u623f\u4ea7\u7684\u88ab\u8f6c\u8ba9\u4eba\uff08\u5bf9\u4e8e\u623f\u4ea7\u4ece\u4fe1\u6258\u8f6c\u51fa\uff09\u4e5f\u662f\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\uff08Beneficiaries\uff09<\/p>\n<p>&#8211; \u6240\u6709\u4e3b\u8981\u6210\u7acb\u4eba\uff08Principal settlor\uff09\u90fd\u662f\u4fe1\u6258\u7684\u53d7\u76ca\u4eba<\/p>\n<p>&#8211; \u6bcf\u4e2a\u53d7\u76ca\u4eba\u8981\u4e48\u662f\u4e3b\u8981\u6210\u7acb\u4eba\uff0c\u8981\u4e48\u4e0e\u4e3b\u8981\u6210\u7acb\u4eba\u6709\u5bb6\u5ead\u5173\u7cfb\uff0c\u6216\u8005\u662f\u7531\u5bb6\u5ead\u6210\u5458\u53d7\u76ca\u4eba\u63a7\u5236\u7684\u516c\u53f8\u6216\u662f\u6148\u5584\u673a\u6784<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b64\u5916\uff0c\u5f53\u5bb6\u5ead\u4fe1\u6258\u7684\u53d7\u6258\u4eba\uff08Trustees\uff09\u5c06\u623f\u4ea7\u8f6c\u56de\u6700\u521d\u5c06\u623f\u4ea7\u8f6c\u5165\u4fe1\u6258\u7684\u6210\u7acb\u4eba\uff08Settlor\uff09\u65f6\uff0c\u6bcf\u4e2a\u63a5\u6536\u8005\u5728\u623f\u4ea7\u4e2d\u6240\u4eab\u6709\u7684\u5229\u76ca\u5360\u6bd4\u5fc5\u987b\u4e0e\u8f6c\u8ba9\u623f\u4ea7\u81f3\u4fe1\u6258\u4e4b\u524d\u76f8\u540c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><em>\u6848\u4f8b\u5206\u6790<\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u8001\u738b\u4e8e2017\u5e743\u6708\u8d2d\u4e70\u4e86\u4e00\u5904\u6c11\u7528\u623f\u4ea7\u7528\u4e8e\u51fa\u79df\uff0c\u5e76\u8d37\u6b3e\u4e86$500,000\u3002\u52302022\u5e7410\u670829\u65e5\uff0c\u8001\u738b\u5c06\u8be5\u623f\u4ea7\u8f6c\u5230\u4ed6\u7684\u5bb6\u5ead\u4fe1\u6258\u540d\u4e0b\uff0c\u4e5f\u5c31\u662f\u4fe1\u6258\u4ece\u8001\u738b\u4e2a\u4eba\u624b\u91cc\u8d2d\u4e70\u4e86\u8fd9\u5957\u623f\u4ea7\u3002\u4ed6\u548c\u4ed6\u7684\u513f\u5b50\u5c0f\u738b\u662f\u8be5\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u3002\u5f53\u65f6\u8001\u738b\u7684\u8d37\u6b3e\u4f59\u989d\u4e3a$400,000\u3002\u623f\u4ea7\u8f6c\u5165\u4fe1\u6258\u540e\uff0c\u91cd\u65b0\u4ee5\u4fe1\u6258\u540d\u4e49\u8d37\u6b3e$450,000\uff0c\u5e76\u507f\u8fd8\u539f\u5148\u8001\u738b\u4e2a\u4eba\u540d\u4e0b\u7684$400,000\u8d37\u6b3e\u4f59\u989d\u3002\u56e0\u4e3a\u8001\u738b\u4e0e\u8fd9\u4e2a\u5bb6\u5ead\u4fe1\u6258\u5b58\u5728\u5173\u8054\uff0c\u6240\u4ee5\u6839\u636eRollover relief\u89c4\u5b9a\u5229\u606f\u4ecd\u53ef\u4ee5\u9012\u51cf\u62b5\u6263\uff0c\u4f46\u662f\u53ea\u80fd\u6309\u539f\u5148\u8d37\u6b3e\u4f59\u989d$400,000\u6765\u8ba1\u7b97\u53ef\u62b5\u6263\u5229\u606f\uff0c\u800c\u4e0d\u80fd\u6309\u73b0\u5728\u7684\u8d37\u6b3e\u91d1\u989d$450,000\u6765\u62b5\u6263\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u603b\u4e4b\uff0c\u5728\u5173\u8054\u4eba\u4e4b\u95f4\u4ea4\u6613\u7684\u6295\u8d44\u623f\uff0c\u5728\u4e00\u4e9b\u60c5\u51b5\u4e0b\u8d37\u6b3e\u5229\u606f\u4ecd\u80fd\u7ee7\u7eed\u90e8\u5206\u62b5\u6263\u3002\u4f46\u5177\u4f53\u60c5\u51b5\u9700\u8981\u5177\u4f53\u5206\u6790\uff0c\u7a0e\u6cd5\u662f\u590d\u6742\u7684\uff0c\u4ee5\u4e0a\u63d0\u4f9b\u7684\u53ea\u662f\u7b80\u5355\u7684\u6848\u4f8b\u5206\u6790\uff0c\u4e0d\u9002\u7528\u4e8e\u6240\u6709\u60c5\u51b5\u3002\u6211\u4eec\u5efa\u8bae\u5927\u5bb6\u5728\u4ea4\u6613\u623f\u4ea7\u6216\u662f\u53d8\u66f4\u4ea7\u6743\u524d\uff0c\u63d0\u524d\u54a8\u8be2\u4e13\u4e1a\u7a0e\u52a1\u4f1a\u8ba1\u548c\u5f8b\u5e08\u7684\u5efa\u8bae\uff0c\u5e2e\u52a9\u60a8\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002<span style=\"color: #000000;\"><strong>\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\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\uff08+64 09 303 2868\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1apasaccounting<\/p>\n<p>&nbsp;<\/p>\n<p>\u5173\u4e8e\u5229\u606f\u62b5\u6263\u4f55\u65f6\u80fd\u6062\u590d\uff0c\u6211\u4eec\u4e5f\u4f1a\u6301\u7eed\u5173\u6ce8\uff0c\u6709\u4efb\u4f55\u7a0e\u6539\u653f\u7b56\u90fd\u4f1a\u53ca\u65f6\u540c\u6b65\u7ed9\u5927\u5bb6\u3002\u6b22\u8fce\u5173\u6ce8<span style=\"color: #000000;\"><strong>PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\u5fae\u4fe1\u516c\u4f17\u53f7\uff08pas20082008\uff09\uff0c\u5e26\u60a8\u4e86\u89e3\u66f4\u591a\u7a0e\u6536\u653f\u7b56\u548c\u4f1a\u8ba1\u77e5\u8bc6\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 8pt;\"><em>Ref:<\/em><\/span><\/p>\n<p><span style=\"font-size: 8pt;\"><em>https:\/\/www.ird.govt.nz\/property\/renting-out-residential-property\/residential-rental-income-and-paying-tax-on-it\/property-interest-rules\/rollover-relief<\/em><\/span><\/p>\n<p><span style=\"font-size: 8pt;\"><em>https:\/\/www.thepost.co.nz\/business\/350120903\/extra-1b-tax-breaks-landlords-return-interest-deductibility<\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u70b9\u51fb\u4e86\u89e3\u76f8\u5173\u670d\u52a1\u62a5\u4ef7\uff1a<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><strong><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/product\/chu-zu-fang-bao-shui\">\u51fa\u79df\u623f\u62a5\u7a0e\u670d\u52a1<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][\/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":7,"featured_media":12119,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1567,1579],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u6295\u8d44\u623f\u5229\u606f\u4f55\u65f6\u80fd\u91cd\u65b0\u62b5\u6263\uff1f\u5173\u8054\u4eba\u4e4b\u95f4\u4ea4\u6613\u623f\u4ea7\uff0c\u5229\u606f\u53ef\u4ee5\u62b5\u6263\u5417\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" 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