{"id":12950,"date":"2025-11-07T17:46:54","date_gmt":"2025-11-07T17:46:54","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=12950"},"modified":"2025-11-17T02:05:16","modified_gmt":"2025-11-17T02:05:16","slug":"ru-he-shen-qing-jing-ji-yuan-zhu","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ru-he-shen-qing-jing-ji-yuan-zhu","title":{"rendered":"\u7ecf\u6d4e\u56f0\u96be\u3001\u6ca1\u94b1\u4ea4\u7a0e$$\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u653b\u7565-\u5982\u4f55\u7533\u8bf7\u7ecf\u6d4e\u63f4\u52a9\uff01\uff01\uff01"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”5px”][vc_column_text]\u4f60\u662f\u5426\u66fe\u56e0\u4e3a\u7f34\u7a0e\u538b\u529b\u800c\u591c\u4e0d\u80fd\u5bd0\uff1f\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u8fd1\u671f\u63a8\u51fa\u4e86\u4e00\u7cfb\u5217\u65b0\u653f\u7b56\uff0c\u65e8\u5728\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u548c\u4f01\u4e1a\u5728\u7ecf\u6d4e\u6ce2\u52a8\u6216\u4e34\u65f6\u8d22\u52a1\u56f0\u96be\u65f6\u4ecd\u80fd\u4fdd\u6301\u5408\u89c4\u3002\u8fd9\u4e9b\u653f\u7b56\u5305\u62ec\u5206\u671f\u4ed8\u6b3e\u5b89\u6392\u548c\u8d22\u52a1\u6551\u6d4e\u673a\u5236\uff0c\u4e3a\u4e2a\u4eba\u548c\u4f01\u4e1a\u63d0\u4f9b\u4e86\u524d\u6240\u672a\u6709\u7684\u7075\u6d3b\u6027\u2014\u2014\u4e0d\u4ec5\u53ef\u4ee5\u51cf\u8f7b\u77ed\u671f\u538b\u529b\uff0c\u8fd8\u80fd\u6709\u6548\u907f\u514d\u7f5a\u6b3e\u548c\u5229\u606f\u7d2f\u79ef\u3002\u8d22\u52a1\u6551\u6d4e\u5728\u7b26\u5408\u7533\u8bf7\u7684\u60c5\u51b5\u4e0b\u4f1a\u51cf\u514d\u6216\u8c41\u514d\u90e8\u5206\u7f5a\u6b3e\uff0c\u751a\u81f3\u4f1a\u51cf\u514d\u90e8\u5206\u7a0e\u6b3e\u3002\u8fd9\u7bc7\u6587\u7ae0\u5c06\u8be6\u7ec6\u4ecb\u7ecd\u5982\u4f55\u7533\u8bf7\u8d22\u52a1\u6551\u6d4e\uff08Financial Relief\uff09<\/strong>\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u5173\u4e8e\u5982\u4f55\u7533\u8bf7\u5206\u671f\u4ed8\u6b3e\uff0c\u53ef\u4ee5\u770b\u770b\u6211\u4eec\u7684\u5f80\u671f\u6587\u7ae0\uff1a\u7ecf\u6d4e\u56f0\u96be\uff0c\u7a0e\u52a1\u5c40\u6b20\u6b3e\u65e0\u6cd5\u4ed8\u6e05\uff1f\u4f60\u53ef\u4ee5\u8bd5\u8bd5\u2026\u2026<\/a><\/p>\n

 <\/p>\n

\u4e3a\u4e86\u5e2e\u52a9\u5404\u7c7b\u7eb3\u7a0e\u4eba\u5145\u5206\u7406\u89e3\u5e76\u5229\u7528\u7a0e\u52a1\u5c40\u63d0\u4f9b\u7684\u8d22\u52a1\u6551\u6d4e\u653f\u7b56\uff0c\u672c\u6587\u5c06\u4ece\u4e09\u4e2a\u4e0d\u540c\u7fa4\u4f53\u7684\u89d2\u5ea6\u51fa\u53d1\uff1a\u65b0\u897f\u5170\u5c45\u6c11\u4e2a\u4eba\u3001\u6d77\u5916\u6216\u975e\u5c45\u6c11\u4e2a\u4eba\u4ee5\u53ca\u4f01\u4e1a\u3001\u5408\u4f19\u4f01\u4e1a\u53ca\u4fe1\u6258\u3002\u6211\u4eec\u5c06\u8be6\u7ec6\u8bf4\u660e\u6bcf\u7c7b\u7eb3\u7a0e\u4eba\u7533\u8bf7\u8d22\u52a1\u6551\u6d4e\u7684\u6d41\u7a0b\uff0c\u5305\u62ec\u5177\u4f53\u7533\u8bf7\u6b65\u9aa4\u3001\u6240\u9700\u6750\u6599\u6e05\u5355\u4ee5\u53ca\u5e38\u89c1\u6ce8\u610f\u4e8b\u9879\u3002\u901a\u8fc7\u8fd9\u4e9b\u5b9e\u7528\u4fe1\u606f\uff0c\u60a8\u53ef\u4ee5\u6e05\u6670\u638c\u63e1\u5982\u4f55\u51c6\u5907\u7533\u8bf7\uff0c\u907f\u514d\u56e0\u8d44\u6599\u4e0d\u5168\u6216\u64cd\u4f5c\u4e0d\u5f53\u800c\u5ef6\u8bef\u5ba1\u6279\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u83b7\u5f97\u653f\u7b56\u652f\u6301\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n\u65b0\u897f\u5170\u4e2a\u4eba<\/span><\/strong><\/td>\n\u6d77\u5916\u5c45\u6c11\u6216\u975e\u5c45\u6c11\u4e2a\u4eba<\/span><\/strong><\/td>\n\u516c\u53f8\u3001\u5408\u4f19\u4f01\u4e1a\u548c\u4fe1\u6258<\/span><\/strong><\/td>\n<\/tr>\n
\u5728myIR\u4e2d\u5f00\u59cb\u7533\u8bf7<\/span><\/strong><\/td>\nmyIR \u2192 “I want to\u2026” \u2192 “Register, application and enrolment” \u2192 “Application for relief”<\/span><\/td>\n<\/tr>\n
\u586b\u5199\u7533\u8bf7\u8868<\/span><\/strong><\/td>\n\n

\u586b\u5199<\/b>\u201c<\/b>\u6551\u6d4e\u7533\u8bf7\u8868<\/b>\u201d<\/b><\/b><\/span><\/h2>\n

\u60a8\u5c06\u770b\u5230\u7b26\u5408\u51cf\u514d\u6761\u4ef6\u7684\u503a\u52a1\u603b\u989d\u3002<\/span><\/p>\n

\u9700\u8981\u544a\u77e5\uff1a<\/span><\/p>\n

\u00b7\u00a0\u662f\u5426\u6709\u81ea\u96c7\u6536\u5165<\/span><\/p>\n

\u00b7\u00a0\u662f\u5426\u76ee\u524d\u5c45\u4f4f\u5728\u6d77\u5916\uff0c\u6216\u8005\u5728\u8fc7\u53bb6\u4e2a\u6708\u4e2d\u81f3\u5c11\u67095\u4e2a\u6708\u5c45\u4f4f\u5728\u6d77\u5916\u540e\u8fd4\u56de\u65b0\u897f\u5170<\/span><\/p>\n

\u00b7\u00a0\u662f\u4ec0\u4e48\u4e8b\u4ef6\u6216\u60c5\u51b5\u5bfc\u81f4\u4f60\u65e0\u6cd5\u507f\u8fd8\u503a\u52a1<\/span><\/p>\n

\u00b7\u00a0\u4e3a\u4ec0\u4e48\u672a\u6309\u65f6\u652f\u4ed8\u6b20\u6b3e<\/span><\/td>\n

\n

\u586b\u5199<\/b>\u201c<\/b>\u6551\u6d4e\u7533\u8bf7\u8868<\/b>\u201d<\/b><\/b><\/span><\/h2>\n

\u60a8\u4f1a\u770b\u5230\u53ef\u4ee5\u8003\u8651\u51cf\u514d\u7684\u503a\u52a1\u91d1\u989d\u3002<\/span><\/p>\n

\u9700\u8981\u544a\u77e5\uff1a<\/span><\/p>\n

\u00b7\u00a0\u662f\u4ec0\u4e48\u4e8b\u4ef6\u6216\u60c5\u51b5\u5bfc\u81f4\u4f60\u65e0\u6cd5\u507f\u8fd8\u503a\u52a1<\/span><\/p>\n

\u00b7\u00a0\u4e3a\u4ec0\u4e48\u903e\u671f\u6b3e\u9879\u6ca1\u6709\u6309\u65f6\u652f\u4ed8<\/span><\/td>\n<\/tr>\n

\u586b\u5199\u751f\u6d3b\u72b6\u51b5\u6216\u8d22\u52a1\u4fe1\u606f<\/span><\/strong><\/td>\n\n

\u201c<\/b>\u751f\u6d3b\u60c5\u51b5<\/b>\u201d<\/b><\/b><\/span><\/h2>\n

\u5982\u679c\u60a8\u6709\u53d7\u629a\u517b\u4eba\uff0c\u60a8\u9700\u8981\u544a\u77e5IRD\uff1a<\/span><\/p>\n

\u00b7\u00a0\u591a\u5c11\u4e2a<\/span><\/p>\n

\u00b7\u00a0\u5176\u4e2d\u6709\u591a\u5c11\u4eba\u8d85\u8fc718\u5c81\uff1f<\/span><\/p>\n

 <\/p>\n

IRD\u8fd8\u9700\u8981\u4e86\u89e3\u60a8\u662f\u5426\u4e0e\u4f34\u4fa3\u540c\u4f4f\u4ee5\u53ca\u60a8\u7684\u4f4f\u623f\u60c5\u51b5\u8be6\u60c5\u3002\u5982\u679c\u60a8\u6709\u62b5\u62bc\u8d37\u6b3e\uff0cIRD\u9700\u8981\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/span><\/p>\n

\u00b7\u00a0\u671f\u9650<\/span><\/p>\n

\u00b7\u00a0\u603b\u91d1\u989d<\/span><\/td>\n

\n

\u201c<\/b>\u8d22\u52a1\u4fe1<\/b>\u606f<\/b>\u201d<\/b><\/b><\/span><\/h2>\n

\u9700\u8981\u4ee5\u4e0b\u9879\u76ee\u5f53\u524d\u4ef7\u503c\uff1a<\/span><\/p>\n

\u00b7\u00a0\u8d44\u4ea7<\/span><\/p>\n

\u00b7\u00a0\u8d1f\u503a<\/span><\/p>\n

\u00b7\u00a0\u5982\u679c\u662f\u516c\u53f8\uff0c\u8fd8\u9700\u8981\u63d0\u4f9b\u80a1\u4e1c\u5f80\u6765\u8d26\u6237(shareholder current account)\u7684\u72b6\u51b5<\/span><\/p>\n

 <\/p>\n

\u8fd8\u9700\u8981\u544a\u77e5\uff0c\u8be5\u516c\u53f8\u3001\u5408\u4f19\u4f01\u4e1a\u6216\u4fe1\u6258\u673a\u6784\u662f\u5426\u66fe\u5c1d\u8bd5\u83b7\u5f97\u8d37\u6b3e\u6765\u507f\u8fd8\u8fd9\u7b14\u503a\u52a1\u3002<\/span><\/td>\n<\/tr>\n

\u586b\u5199\u6536\u5165\u548c\u8d44\u4ea7\u4fe1\u606f<\/span><\/strong><\/td>\n<\/td>\n\n

\u201c<\/b>\u6536\u5165\u548c\u8d44\u4ea7<\/b>\u201d<\/b>\u7684\u8be6\u7ec6\u4fe1<\/b>\u606f<\/b><\/b><\/span><\/h2>\n

\u5173\u4e8e\u6536\u5165\uff0c\u9700\u8981\u544a\u77e5\u4f7f\u7528\u7684\u8d27\u5e01\u3002\u9700\u8981\u4ee5\u4e0b\u91d1\u989d\uff1a<\/span><\/p>\n

\u00b7\u00a0\u6708\u85aa\u6216\u5de5\u8d44<\/span><\/p>\n

\u00b7\u00a0\u517b\u8001\u91d1\u6216\u4efb\u4f55\u798f\u5229\u00b7\u00a0\u79df\u91d1\u6536\u5165<\/span><\/p>\n

\u00b7\u00a0\u5229\u606f\u6216\u80a1\u606f<\/span><\/p>\n

\u00b7\u00a0\u5408\u4f19\u4eba\u7684\u6536\u5165<\/span><\/p>\n

\u00b7\u00a0\u5176\u4ed6\u6536\u5165\u6765\u6e90<\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u6709\u4efb\u4f55\u8d44\u4ea7\uff0c\u8bf7\u544a\u77e5\uff1a<\/span><\/p>\n

\u00b7\u00a0\u8f66\u8f86<\/span><\/p>\n

\u00b7\u00a0\u4f59\u989d\u4e0d\u4e3a\u96f6\u7684\u94f6\u884c\u8d26\u6237<\/span><\/p>\n

\u00b7\u00a0\u522b\u4eba\u6b20\u4f60\u7684\u94b1<\/span><\/p>\n

\u00b7\u00a0\u5176\u4ed6\u91cd\u8981\u8d44\u4ea7<\/span><\/td>\n

<\/td>\n<\/tr>\n
\u586b\u5199\u8d1f\u503a\u548c\u652f\u51fa\u4fe1\u606f<\/span><\/strong><\/td>\n<\/td>\n\n

\u201c<\/b>\u8d1f\u503a\u548c\u652f\u51fa<\/b>\u201d<\/b>\u7684\u8be6\u7ec6\u4fe1<\/b>\u606f<\/b><\/b><\/span><\/h2>\n

\u8d39\u7528\u65b9\u9762\uff0c\u9700\u8981\u544a\u77e5\u4f7f\u7528\u7684\u8d27\u5e01\u3002\u9700\u8981\u4ee5\u4e0b\u91d1\u989d\uff1a<\/span><\/p>\n

\u00b7\u00a0\u79df\u91d1\u3001\u4f19\u98df\u8d39\u6216\u62b5\u62bc\u8d37\u6b3e\u652f\u51fa<\/span><\/p>\n

\u00b7\u00a0\u7535\u529b\u3001\u7535\u8bdd\u8d39<\/span><\/p>\n

\u00b7\u00a0\u98df\u7269<\/span><\/p>\n

\u00b7\u00a0\u4ea4\u901a<\/span><\/p>\n

\u00b7\u00a0\u5176\u4ed6\u8d39\u7528\u3002<\/span><\/p>\n

\u4ee5\u53ca\u4efb\u4f55\u4e0d\u5bfb\u5e38\u6216\u91cd\u5927\u7684\u5f00\u652f\u3002<\/span><\/p>\n

 <\/p>\n

\u5173\u4e8e\u8d1f\u503a\u60c5\u51b5\uff0c\u9700\u8981\u544a\u77e5\u662f\u5426\u6709\u4efb\u4f55\u8d1f\u503a\uff1a<\/span><\/p>\n

\u00b7\u00a0\u4fe1\u7528\u5361\u503a\u52a1<\/span><\/p>\n

\u00b7\u00a0\u4e2a\u4eba\u8d37\u6b3e<\/span><\/p>\n

\u00b7\u00a0\u5206\u671f\u4ed8\u6b3e<\/span><\/p>\n

\u00b7\u00a0\u5176\u4ed6\u503a\u52a1<\/span><\/td>\n

<\/td>\n<\/tr>\n
\u9644\u4ef6\u4fe1\u606f<\/span><\/strong><\/td>\n\u5fc5\u987b\u544a\u77e5\u662f\u5426\u6709bright-line losses carried forward\u4ee5\u53ca\u91d1\u989d\u3002<\/span><\/p>\n

 <\/p>\n

\u4ee5\u4e0b\u53ef\u5728\u201c\u9644\u4ef6\u201d\u90e8\u5206\u4e0a\u4f20\uff0c\u6709\u52a9\u4e8e\u52a0\u5feb\u7533\u8bf7\u901f\u5ea6\uff1a<\/span><\/p>\n

\u00b7\u00a0\u8fd1\u4e09\u4e2a\u6708\u7684\u94f6\u884c\u548c\u4fe1\u7528\u5361\u8d26\u5355<\/span><\/p>\n

\u00b7\u00a0\u4efb\u4f55\u8d37\u6b3e\u5408\u540c\u526f\u672c\uff0c\u4f8b\u5982\u62b5\u62bc\u8d37\u6b3e\u6587\u4ef6<\/span><\/p>\n

\u00b7\u00a0\u5f53\u524d\u6216\u672a\u6765\u5de5\u4f5c\u7684\u5408\u540c\u526f\u672c<\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u662f\u4f01\u4e1a\u4e3b\uff0c\u5e76\u4e14\u60f3\u8981\u6216\u9700\u8981\u63d0\u4ea4\u5341\u4e8c\u4e2a\u6708\u73b0\u91d1\u6d41\u91cf\u9884\u6d4b\u8868\uff08IR591\uff09\uff0c\u53ef\u4ee5\u586b\u5199\u5e76\u5c06\u5176\u4f5c\u4e3a\u6b64\u7533\u8bf7\u7684\u4e00\u90e8\u5206\u4e0a\u4f20\u3002<\/span><\/td>\n

\u5fc5\u987b\u544a\u77e5\u662f\u5426\u6709bright-line losses carried forward\u4ee5\u53ca\u91d1\u989d\u3002<\/span><\/p>\n

 <\/p>\n

\u5982\u679c\u60f3\u8981\u6216\u9700\u8981\u63d0\u4ea4\u5341\u4e8c\u4e2a\u6708\u73b0\u91d1\u6d41\u91cf\u9884\u6d4b\u8868\uff08IR591\uff09\uff0c\u53ef\u4ee5\u586b\u5199\u5e76\u5c06\u5176\u4f5c\u4e3a\u6b64\u7533\u8bf7\u7684\u4e00\u90e8\u5206\u4e0a\u4f20\u3002<\/span><\/td>\n<\/tr>\n

\u63d0\u4ea4\u7533\u8bf7<\/span><\/strong><\/td>\n\u5ba1\u6838\u5e76\u63d0\u4ea4\u7533\u8bf7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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 <\/p>\n

\u8d22\u52a1\u6551\u6d4e\u548c\u5206\u671f\u7f34\u7a0e\u5b89\u6392\u867d\u7136\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4e86\u4fbf\u5229\uff0c\u4f46\u7533\u8bf7\u6d41\u7a0b\u3001\u8d44\u6599\u51c6\u5907\u548c\u540e\u7eed\u590d\u6838\u90fd\u6709\u4e00\u5b9a\u590d\u6742\u6027\u3002\u6211\u4eec\u5efa\u8bae\u60a8\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\uff0c\u68b3\u7406\u81ea\u8eab\u8d22\u52a1\u72b6\u51b5\uff0c\u5224\u65ad\u6700\u5408\u9002\u7684\u7533\u8bf7\u65b9\u5f0f\uff0c\u5e76\u51c6\u5907\u5b8c\u6574\u3001\u771f\u5b9e\u3001\u903b\u8f91\u6e05\u6670\u7684\u7533\u8bf7\u6750\u6599\uff0c\u540c\u65f6\u63d0\u524d\u9884\u5224\u53ef\u80fd\u7684\u7a0e\u52a1\u590d\u6838\u95ee\u9898\uff0c\u964d\u4f4e\u98ce\u9669\u3002\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\u3002[\/vc_column_text][vc_empty_space][vc_column_text]Ref:<\/em><\/span><\/p>\n

https:\/\/www.ird.govt.nz\/managing-my-tax\/debt-and-insolvency\/financial-relief-nz-individuals<\/em><\/span><\/p>\n

https:\/\/www.ird.govt.nz\/managing-my-tax\/debt-and-insolvency\/financial-relief-overseas-based-or-non-resident-individuals<\/em><\/span><\/p>\n

https:\/\/www.ird.govt.nz\/managing-my-tax\/debt-and-insolvency\/financial-relief-companies-partnerships-trusts<\/em><\/span>[\/vc_column_text][vc_empty_space height=”10px”][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

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