{"id":5056,"date":"2008-03-06T21:12:38","date_gmt":"2008-03-06T21:12:38","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5056"},"modified":"2021-07-22T22:45:24","modified_gmt":"2021-07-22T22:45:24","slug":"yuan-gong-fu-li-shui","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/yuan-gong-fu-li-shui","title":{"rendered":"\u5458\u5de5\u798f\u5229\u7a0e\uff08fringe benefit tax\uff09\u6982\u51b5"},"content":{"rendered":"

\u5982\u679c\u96c7\u4e3b\u4e3a\u96c7\u5458\u3001\u80a1\u4efd\u5236\u96c7\u5458\uff0c\u6216\u8005\u4e0e\u81ea\u5df1\u516c\u53f8\u4e1a\u52a1\u76f8\u5173\u7684\u4eba\u5458\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff08fringe benefit\uff09\uff08\u5373\u6b63\u5e38\u5de5\u8d44\u4ee5\u5916\u7684\u6536\u5165\uff09\uff0c\u90a3\u4e48\uff0c\u96c7\u4e3b\u5fc5\u987b\u8981\u5728\u6b64\u798f\u5229\u4ef7\u503c\u7684\u57fa\u7840\u4e0a\uff0c\u7f34\u7eb3\u76f8\u5e94\u7684\u5458\u5de5\u798f\u5229\u7a0e\uff08fringe benefit tax\uff09\u3002<\/p>\n

 <\/p>\n

\u4ec0\u4e48\u662f\u5458\u5de5\u798f\u5229\u7a0e\uff08FBT\uff09\uff1f<\/strong><\/span><\/h4>\n

 <\/p>\n\n\n\n\n
\u5458\u5de5\u798f\u5229\u7a0e\uff08FBT\uff09\u89e3\u91ca\u4e3a<\/td>\n\u5458\u5de5\u798f\u5229\uff08fringe benefit\uff09\u5305\u62ec:<\/td>\n<\/tr>\n
\u7531\u4e8e\u96c7\u5458\u5728\u88ab\u96c7\u4f63\u671f\u95f4\u63a5\u53d7\u5e76\u4eab\u53d7\u989d\u5916\u5458\u5de5\u798f\u5229\u4ece\u800c\u4ea7\u751f\u7684\u7a0e\u6536\u3002<\/td>\n\u2022\u516c\u8f66\u79c1\u7528\u798f\u5229\u653f\u7b56\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0cFBT\u7684\u8ba1\u7b97\u4ee5\u8f66\u8f86\u7684\u53ef\u7528\u6027\u4e3a\u6807\u51c6\uff0c\u800c\u5e76\u975e\u4ee5\u8f66\u8f86\u7684\u5b9e\u9645\u7528\u91cf\u4e3a\u6807\u51c6\u3002
\n\u2022\u4f4e\u606f\u8d37\u6b3e\u798f\u5229\u653f\u7b56\u3002\u5458\u5de5\u56e0\u53d7\u96c7\u800c\u4ea7\u751f\u7684\u8d37\u6b3e\uff0c\u5229\u606f\u53ef\u6bd4\u5e02\u573a\u5229\u7387\u76f8\u5bf9\u8f83\u4f4e\u3002
\n\u2022\u76f8\u5bf9\u975e\u5458\u5de5\u800c\u8a00\uff0c\u5728\u804c\u5458\u5de5\u53ef\u4ee5\u4eab\u53d7\u4ee5\u76f8\u5bf9\u4fbf\u5b9c\u7684\u4ef7\u683c\u8d2d\u4e70\u5546\u54c1\u6216\u670d\u52a1\u7684\u798f\u5229\u3002
\n\u2022\u5dee\u65c5\u6d25\u8d34\u798f\u5229\u3002
\n\u2022\u516c\u53f8\u4e3a\u5458\u5de5\u7f6e\u529e\u7684\u57fa\u91d1\uff0c\u4fdd\u9669\u4e0e\u9000\u4f11\u91d1\u4e1a\u52a1\u4e2d\u7684\u6295\u5165\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8bf4\u660e:<\/p>\n

    \n
  • \u201c\u96c7\u5458\u201d\u53ef\u5305\u62ec\u4ece\u524d\uff0c\u73b0\u4efb\u6216\u672a\u6765\u7684\u96c7\u5458\u3002\u4f8b\u5982\uff0c\u82e5\u96c7\u4e3b\u7684\u96c7\u4f63\u5730\u4f4d\u5df2\u53d1\u751f\u6539\u53d8\uff0c\u4ed6\u4ecd\u6709\u4e49\u52a1\u5411\u4ed6\u7684\u524d\u4efb\u96c7\u5458\u7ee7\u7eed\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff08\u6bd4\u5982\u4f4e\u606f\u8d37\u6b3e\uff09<\/li>\n
  • \u4e49\u52a1\u6027\u798f\u5229\u5305\u62ec\u4ed6\u4eba\u4ee3\u8868\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u96c7\u5458\u6216\u80a1\u4efd\u5236\u96c7\u5458\u7684\u798f\u5229\u3002<\/li>\n<\/ul>\n

     <\/p>\n

    \u96c7\u5458\u7684\u7a0e\u6536\u51cf\u514d\u653f\u7b56<\/strong><\/h4>\n

     <\/p>\n

    \u4ee5\u4e0b\u7684\u514d\u7a0e\u5236\u5ea6\u53ea\u9002\u7528\u4e8e\u514d\u8d39\u7684\u3001\u53ef\u62a5\u9500\u7684\u3001\u6216\u4eab\u6709\u6298\u6263\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002<\/p>\n\n\n\n\n\n
    \u4e0a\u7a0e\u8005\u7c7b\u522b<\/td>\n\u514d\u7a0e\u5236\u5ea6<\/td>\n\u6700\u9ad8\u514d\u7a0e\u989d\u5ea6<\/td>\n<\/tr>\n
    \u5b63\u5ea6\u6027\u4e0a\u7a0e<\/td>\n\u6bcf\u4eba\u6bcf\u5b63\u5ea6$200\u7ebd\u5e01<\/td>\n\u5168\u4f53\u96c7\u5458\u6bcf\u5e74\u5ea6$15\uff0c000\u7ebd\u5e01<\/td>\n<\/tr>\n
    \u5e74\u5ea6\u6027\u6216\u7a0e\u6b3e\u6240\u5c5e\u5e74\u4e0a\u7a0e<\/td>\n\u6bcf\u4eba\u6bcf\u5e74\u5ea6$800\u7ebd\u5e01<\/td>\n\u5168\u4f53\u96c7\u5458\u6bcf\u5e74\u5ea6$15\uff0c000\u7ebd\u5e01<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    \u4ec0\u4e48\u662f\u96c7\u4e3b\u7eb3\u7a0e\u804c\u8d23\uff1f<\/strong><\/h4>\n

     <\/p>\n

    \u5982\u679c\u96c7\u4e3b\u6709\u4e49\u52a1\u7f34\u7eb3\u5458\u5de5\u798f\u5229\u7a0e\uff0c\u5219\u5fc5\u987b\u9012\u4ea4\u5b9a\u671f\u201c\u5458\u5de5\u798f\u5229\u7a0e\u201c\u7eb3\u7a0e\u7533\u62a5\u5355(regular FBT returns)\u3002<\/p>\n

    \u5b9a\u671f\u7eb3\u7a0e\u79cd\u7c7b\u53ef\u4ee5\u6309\uff1a<\/p>\n

      \n
    • \u6bcf\u5b63\u5ea6<\/li>\n
    • \u6bcf\u7a0e\u6b3e\u6240\u5c5e\u5e74\uff0c\u6216\u8005<\/li>\n
    • \u6bcf\u5e74\u5ea6\u7f34\u7eb3<\/li>\n<\/ul>\n

      \u5982\u679c\u96c7\u4e3b\u9009\u62e9\u4ee3\u7528\u7533\u62a5\u65b9\u5f0f\uff08alternative filing option\uff09\uff0c\u5373\u9664\u5b63\u5ea6\u6027\uff0c\u5e74\u5ea6\u6027\u6216\u7a0e\u6b3e\u6240\u5c5e\u5e74\u79cd\u7c7b\u4ee5\u5916\uff0c\u4e5f\u53ef\u4ee5\u9009\u62e9\uff1a<\/p>\n

        \n
      • \u586b\u5199\u5728\u7ebfFBT\u7533\u62a5\u5355\uff08FBT election\uff09\uff0c\u6216\u8005<\/li>\n
      • \u8054\u7cfbIRD<\/li>\n<\/ul>\n

        \u8bf4\u660e:<\/p>\n

        \u5982\u679c\u62d6\u5ef6\u7f34\u7eb3FBT\uff0c\u4e0d\u8bba\u662f\u91c7\u7528\u4f55\u79cd\u7eb3\u7a0e\u65b9\u5f0f\u8005\uff0c\u7eb3\u7a0e\u4eba\u90fd\u4f1a\u88ab\u5904\u4ee5\u76f8\u5e94\u7684\u7f5a\u91d1\u3002<\/p>\n

         <\/p>\n

        \u96c7\u4e3b\u4f55\u65f6\u65e0\u9700\u627f\u62c5\u7eb3\u7a0e\u804c\u8d23\uff1f<\/strong><\/h4>\n

         <\/p>\n

        \u4f5c\u4e3a\u96c7\u4e3b\uff0c\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\u5219\u65e0\u9700\u627f\u62c5\u7f34\u7eb3FBT\u4e49\u52a1\uff1a<\/p>\n

          \n
        • \u4e0d\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff0c\u5e76\u4e14<\/li>\n
        • \u65e0\u610f\u63d0\u4f9b\u5458\u5de5\u798f\u5229\u3002<\/li>\n<\/ul>\n

          \u5f53\u96c7\u4e3b\u7684\u96c7\u4f63\u5730\u4f4d\u53d1\u751f\u6539\u53d8\uff0c\u96c7\u4e3b\u7684\u7eb3\u7a0e\u804c\u8d23\u6709\u54ea\u4e9b\uff1f<\/p>\n

          \u5f53\u96c7\u4e3b\u7684\u96c7\u4f63\u5730\u4f4d\u53d1\u751f\u6539\u53d8\uff0c\u76f4\u5230\u505c\u6b62\u5411\u96c7\u5458\u63d0\u4f9b\u5458\u5de5\u798f\u5229\u4e3a\u6b62\uff0c\u90fd\u5fc5\u987b\u7f34\u7eb3FBT\u3002<\/p>\n\n\n\n\n\n
          \u5982\u679c\u96c7\u4e3b\u505c\u6b62\u96c7\u7528\u2026<\/td>\n\u5e76\u4e14\u2026<\/td>\n\u5219\u5fc5\u987b\u2026<\/td>\n<\/tr>\n
          <\/td>\n\u540c\u65f6\u505c\u6b62\u63d0\u4f9b\u5458\u5de5\u798f\u5229<\/td>\n\u00b7\u544a\u77e5\u7a0e\u52a1\u5c40<\/p>\n

          \u00b7\u7533\u8bf7\u622a\u6b62\u5230\u505c\u6b62\u96c7\u7528\u524d\u8fd9\u6bb5\u65f6\u671f\u7684\u671f\u672b\u7eb3\u7a0e\u5355(final return)<\/td>\n<\/tr>\n

          \u6216\u4e2d\u6b62\u4e86\u751f\u610f,\u4f46\u4ecd\u7136\u4e3a\u524d\u4efb\u96c7\u5458\u6216\u80a1\u4efd\u5236\u96c7\u5458\u63d0\u4f9b\u5458\u5de5\u798f\u5229<\/td>\n<\/td>\n\u00b7\u7ee7\u7eed\u9012\u4ea4FBT\u7eb3\u7a0e\u5355<\/p>\n

          \u00b7\u4e3a\u4f4e\u606f\u8d37\u6b3e\u96c7\u5458\u9012\u4ea4FBT\u7eb3\u7a0e\u5355,\u76f4\u5230\u8d37\u6b3e\u5168\u90e8\u8fd8\u6e05\u4e3a\u6b62<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \u7ad9\u5185\u6587\u7ae0\u7248\u6743\u4e13\u5c5ePAS\u4f1a\u8ba1\u884c\u53ca\u672c\u7f51\u7ad9\uff0c\u672a\u7ecf\u4e66\u9762\u540c\u610f\uff0c\u4efb\u4f55\u4eba\u53ca\u673a\u6784\u4e0d\u5f97\u6284\u88ad\u548c\u8f6c\u8f7d\uff01\u8fdd\u8005\u5c06\u8d1f\u5168\u90e8\u6cd5\u5f8b\u8d23\u4efb\uff01\u8c22\u8c22\u5408\u4f5c\uff01<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          \u5982\u679c\u96c7\u4e3b\u4e3a\u96c7\u5458\u3001\u80a1\u4efd\u5236\u96c7\u5458\uff0c\u6216\u8005\u4e0e\u81ea\u5df1\u516c\u53f8\u4e1a\u52a1\u76f8\u5173\u7684\u4eba\u5458\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff08fringe benefit\uff09\uff08\u5373\u6b63\u5e38\u5de5…<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229,232],"tags":[],"acf":[],"yoast_head":"\n\u5458\u5de5\u798f\u5229\u7a0e\uff08fringe benefit tax\uff09\u6982\u51b5 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u5982\u679c\u96c7\u4e3b\u4e3a\u96c7\u5458\u3001\u80a1\u4efd\u5236\u96c7\u5458\uff0c\u6216\u8005\u4e0e\u81ea\u5df1\u516c\u53f8\u4e1a\u52a1\u76f8\u5173\u7684\u4eba\u5458\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff08fringe 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content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Zoe Song\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u5458\u5de5\u798f\u5229\u7a0e\uff08fringe benefit tax\uff09\u6982\u51b5 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"\u5982\u679c\u96c7\u4e3b\u4e3a\u96c7\u5458\u3001\u80a1\u4efd\u5236\u96c7\u5458\uff0c\u6216\u8005\u4e0e\u81ea\u5df1\u516c\u53f8\u4e1a\u52a1\u76f8\u5173\u7684\u4eba\u5458\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff08fringe benefit\uff09\uff08\u5373\u6b63\u5e38\u5de5\u8d44\u4ee5\u5916\u7684\u6536\u5165\uff09\uff0c\u90a3\u4e48\uff0c\u96c7\u4e3b\u5fc5\u987b\u8981\u5728\u6b64\u798f\u5229\u4ef7\u503c\u7684\u57fa\u7840\u4e0a\uff0c\u7f34\u7eb3\u76f8\u5e94\u7684\u5458\u5de5\u798f\u5229\u7a0e\uff08fringe benefit 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