{"id":12969,"date":"2026-02-16T04:24:17","date_gmt":"2026-02-16T04:24:17","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=12969"},"modified":"2026-02-17T04:40:14","modified_gmt":"2026-02-17T04:40:14","slug":"gu-dong-dai-kuan","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/xin-wen\/gu-dong-dai-kuan","title":{"rendered":"\u516c\u53f8\u501f\u94b1\u7ed9\u80a1\u4e1c\uff0c\u4e00\u5e74\u5185\u6ca1\u8fd8\u5c31\u8981\u4ea4\u7a0e\uff1f\u7a0e\u52a1\u5c40\u6700\u65b0\u63d0\u6848\u89e3\u8bfb"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;5px&#8221;][vc_column_text]\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\uff08<span class=\"\">IRD<\/span>\uff09\u8fd1\u671f\u53d1\u5e03\u4e86\u4e00\u4efd\u8bae\u9898\u6587\u4ef6\uff0c\u5c31\u5982\u4f55\u6539\u5584\u516c\u53f8\u5411\u80a1\u4e1c\u63d0\u4f9b\u8d37\u6b3e\u7684\u7a0e\u6536\u89c4\u5219\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6838\u5fc3\u63d0\u6848\u662f\u5f15\u5165\u4e00\u9879\u65b0\u7684\u671f\u9650\u89c4\u5b9a\uff1a\u5982\u679c\u80a1\u4e1c\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u540e\u768412\u4e2a\u6708\u5185\u672a\u507f\u8fd8\u8d37\u6b3e\uff0c\u4e14\u516c\u53f8\u603b\u8d37\u6b3e\u989d\u8d85\u8fc75\u4e07\u7ebd\u5143\uff0c\u8be5\u7b14\u8d37\u6b3e\u5c06\u88ab\u89c6\u4e3a\u5e94\u7a0e\u80a1\u606f\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<span style=\"color: #000000;\"><strong><span style=\"font-size: 18px;\">\u4e3a\u4ec0\u4e48\u6539\uff1f\u73b0\u884c\u89c4\u5219\u5b58\u5728\u6f0f\u6d1e<\/span><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>IRD\u653f\u7b56\u4e13\u5458David Carrigan\u8868\u793a\uff0c\u5c3d\u7ba1\u5927\u591a\u6570\u516c\u53f8\u5bf9\u80a1\u4e1c\u8d37\u6b3e\u7ba1\u7406\u5f97\u5f53\uff0c\u4f46\u73b0\u884c\u89c4\u5219\u5b58\u5728\u660e\u663e\u6f0f\u6d1e\uff0c\u5bb9\u6613\u88ab\u6ee5\u7528\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1. \u907f\u7a0e\u95ee\u9898\u7a81\u51fa\uff1a\u90e8\u5206\u80a1\u4e1c\u901a\u8fc7\u957f\u671f\u5360\u7528\u5927\u989d\u516c\u53f8\u8d37\u6b3e\uff0c\u5b9e\u9645\u627f\u62c5\u7684\u7a0e\u8d1f\u8fdc\u4f4e\u4e8e\u9886\u53d6\u5de5\u8d44\u6216\u5206\u7ea2\u7684\u7eb3\u7a0e\u4eba\u3002<\/p>\n<p>2. \u672a\u507f\u4f59\u989d\u60ca\u4eba\uff1a\u6570\u636e\u663e\u793a\uff0c2024\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u65b0\u897f\u5170\u7ea6\u67095,550\u5bb6\u516c\u53f8\u7684\u80a1\u4e1c\u8d37\u6b3e\u4f59\u989d\u8d85\u8fc7100\u4e07\u7ebd\u5143\uff0c\u90e8\u5206\u8d37\u6b3e\u53ef\u80fd\u6c38\u8fdc\u65e0\u6cd5\u507f\u8fd8\u3002<\/p>\n<p>3. \u6e05\u76d8\u65f6\u96be\u8ffd\u7f34\uff1a\u5f53\u516c\u53f8\u6ce8\u9500\u6216\u6e05\u7b97\u65f6\uff0c\u73b0\u6709\u89c4\u5b9a\u5f80\u5f80\u65e0\u6cd5\u5bf9\u80a1\u4e1c\u624b\u4e2d\u7559\u5b58\u7684\u8d37\u6b3e\u4f59\u989d\u5f81\u7a0e\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<span style=\"font-size: 18px; color: #000000;\"><strong>\u600e\u4e48\u6539\uff1f\u4e09\u5927\u6838\u5fc3\u63d0\u6848<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u6b21\u54a8\u8be2\u6587\u4ef6\u4e3b\u8981\u56f4\u7ed5\u4ee5\u4e0b\u4e09\u4e2a\u65b9\u9762\u5c55\u5f00\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><strong>1. \u5f15\u516512\u4e2a\u6708\u8fd8\u6b3e\u671f\u9650<\/strong><\/p>\n<p>\u89e6\u53d1\u6761\u4ef6\uff1a\u8d37\u6b3e\u5fc5\u987b\u5728\u501f\u6b3e\u6240\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u540e\u768412\u4e2a\u6708\u5185\u507f\u8fd8\u3002<\/p>\n<p>\u540e\u679c\uff1a\u82e5\u8d85\u671f\u672a\u8fd8\uff0c\u672a\u507f\u8fd8\u90e8\u5206\u5c06\u88ab\u89c6\u4f5c\u5e94\u7a0e\u80a1\u606f\uff0c\u7eb3\u5165\u80a1\u4e1c\u4e2a\u4eba\u6536\u5165\u5f81\u7a0e\u3002<\/p>\n<p>\u8c41\u514d\u95e8\u69db\uff1a\u4e3a\u907f\u514d\u5f71\u54cd\u5c0f\u4f01\u4e1a\u548c\u65e5\u5e38\u4ea4\u6613\uff0c\u8be5\u89c4\u5b9a\u4ec5\u5728\u516c\u53f8\u5411\u80a1\u4e1c\u63d0\u4f9b\u7684\u603b\u8d37\u6b3e\u8fbe\u52305\u4e07\u7ebd\u5143\u6216\u4ee5\u4e0a\u65f6\u9002\u7528\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>2. \u516c\u53f8\u6ce8\u9500\u65f6\u5f81\u7a0e<\/strong><\/span><\/p>\n<p>\u63d0\u6848\u8fd8\u8ba1\u5212\u5bf9\u516c\u53f8\u5728\u4ece\u516c\u53f8\u767b\u8bb0\u518c\u4e2d\u6ce8\u9500\u65f6\uff0c\u80a1\u4e1c\u624b\u4e2d\u4ecd\u672a\u507f\u8fd8\u7684\u8d37\u6b3e\u4f59\u989d\u8fdb\u884c\u5f81\u7a0e\uff0c\u5835\u585e\u6e05\u76d8\u9003\u7a0e\u7684\u6f0f\u6d1e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>3. \u5f3a\u5316\u62a5\u544a\u4e49\u52a1<\/strong><\/span><\/p>\n<p>\u672a\u6765\u53ef\u80fd\u8981\u6c42\u516c\u53f8\u5728\u7533\u62a5\u65f6\u63d0\u4f9b\u66f4\u591a\u5173\u4e8e\u80a1\u4e1c\u8d37\u6b3e\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u4ee5\u63d0\u9ad8\u900f\u660e\u5ea6\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<span style=\"font-size: 18px; color: #000000;\"><strong>\u4e13\u4e1a\u89e3\u8bfb\u4e0e\u5efa\u8bae<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u60a8\u662f\u4f01\u4e1a\u4e3b\u6216\u80a1\u4e1c\uff0c\u4e60\u60ef\u901a\u8fc7\u201c\u80a1\u4e1c\u5f80\u6765\u6b3e\u201d\u6216\u201c\u8463\u4e8b\u501f\u6b3e\u201d\u8fdb\u884c\u8d44\u91d1\u5468\u8f6c\uff0c\u5efa\u8bae\u5bc6\u5207\u5173\u6ce8\u6b64\u9879\u653f\u7b56\u7684\u8fdb\u5c55\u3002\u867d\u7136\u73b0\u6709\u8d37\u6b3e\u53ef\u80fd\u4e0d\u53d7\u5f71\u54cd\uff0c\u4f46\u672a\u6765\u65b0\u53d1\u751f\u7684\u501f\u6b3e\u9700\u8981\u63d0\u524d\u89c4\u5212\u8fd8\u6b3e\u8282\u594f\uff0c\u907f\u514d\u88ab\u8ba4\u5b9a\u4e3a\u201c\u89c6\u540c\u5206\u7ea2\u201d\u800c\u5e26\u6765\u989d\u5916\u7684\u7a0e\u52a1\u6210\u672c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\u7684\u4e13\u4e1a\u7a0e\u52a1\u4f1a\u8ba1\u5e08\u56e2\u961f\u63d0\u9192\u60a8\uff1a\u7a0e\u52a1\u5408\u89c4\u662f\u4f01\u4e1a\u7ba1\u7406\u7684\u91cd\u8981\u4e00\u73af\u3002\u9762\u5bf9\u4e0d\u65ad\u53d8\u5316\u7684\u7a0e\u6536\u653f\u7b56\uff0c\u63d0\u524d\u89c4\u5212\u624d\u80fd\u4ece\u5bb9\u5e94\u5bf9\u3002\u6211\u4eec\u7684\u56e2\u961f\u6df1\u8015\u65b0\u897f\u5170\u672c\u5730\u7a0e\u52a1\u591a\u5e74\uff0c\u719f\u6089\u5404\u7c7b\u516c\u53f8\u67b6\u6784\u4e0b\u7684\u80a1\u4e1c\u8d37\u6b3e\u5904\u7406\u3001\u7a0e\u52a1\u7b79\u5212\u53ca\u7533\u62a5\u4e8b\u5b9c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u60a8\u5bf9\u672c\u6b21\u65b0\u89c4\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6216\u5e0c\u671b\u7ed3\u5408\u81ea\u8eab\u516c\u53f8\u60c5\u51b5\u83b7\u5f97\u5b9a\u5236\u5316\u7684\u7a0e\u52a1\u5efa\u8bae\uff0c\u6b22\u8fce\u968f\u65f6\u8054\u7cfb<span style=\"color: #000000;\"><strong>PAS\u4f1a\u8ba1\u884c<\/strong><\/span>\u9884\u7ea6\u54a8\u8be2\uff0809 303 2868\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1aPAS\u4f1a\u8ba1\u884c\uff08pasaccounting\uff09\u3002\u6211\u4eec\u5c06\u4e3a\u60a8\u63d0\u4f9b\u4e13\u4e1a\u7684\u89e3\u8bfb\u4e0e\u652f\u6301\uff0c\u52a9\u60a8\u5728\u5408\u89c4\u7684\u524d\u63d0\u4e0b\uff0c\u4f18\u5316\u516c\u53f8\u8d44\u91d1\u7ba1\u7406\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<span style=\"font-size: 12px;\"><em>Ref:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12px;\"><em>https:\/\/www.ird.govt.nz\/media-releases\/2025\/ir-consults-on-taxing-company-loans-to-shareholders<\/em><\/span>[\/vc_column_text][vc_empty_space height=&#8221;10px&#8221;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space 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