{"id":5101,"date":"2008-07-04T21:54:53","date_gmt":"2008-07-04T21:54:53","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5101"},"modified":"2021-07-26T22:58:00","modified_gmt":"2021-07-26T22:58:00","slug":"yuan-gong-fu-li-shui-ju-li","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/yuan-gong-fu-li-shui-ju-li","title":{"rendered":"\u5458\u5de5\u798f\u5229\u7a0e\u4e3e\u4f8b\u5206\u6790"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"font-weight: 400;\">\u96c7\u4e3b\u9664\u4e86\u4ed8\u7ed9\u96c7\u5458(\u5305\u62ec\u80a1\u4e1c)\u85aa\u6c34\u4e4b\u5916\u8fd8\u5411\u96c7\u5458\u63d0\u4f9b\u4e00\u4e9b\u5176\u4ed6\u7684\u798f\u5229\uff0c\u800c\u8fd9\u4e9b\u798f\u5229\u6240\u4e0a\u7f34\u7684\u7a0e\u6b3e\u5c31\u53eb\u5458\u5de5\u798f\u5229\u7a0e\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u5141\u8bb8\u5458\u5de5\u516c\u8f66\u79c1\u7528<\/li>\n<li style=\"font-weight: 400;\">\u5728\u96c7\u5458\u96c7\u4f63\u671f\u95f4\uff0c\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u5458\u5de5\u7684\u4f4e\u606f\u8d37\u6b3e<\/li>\n<li style=\"font-weight: 400;\">\u63d0\u4f9b\u7ed9\u5458\u5de5\u4e00\u4e9b\u6253\u6298\u5238\uff0c\u514d\u8d39\u7269\u54c1\u6216\u5176\u5b83\u670d\u52a1<\/li>\n<li style=\"font-weight: 400;\">\u4e3a\u5458\u5de5\u63d0\u4f9b\u505c\u8f66\u4f4d<\/li>\n<li style=\"font-weight: 400;\">\u516c\u53f8\u4e3a\u5458\u5de5\u7f6e\u529e\u7684\u533b\u7597\u4e8b\u6545\u8865\u8d34\uff0c\u9000\u4f11\u517b\u8001\u91d1\u6216\u5176\u4ed6\u5236\u5b9a\u4fdd\u9669<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u96c7\u4e3b\u53ef\u4ee5\u6839\u636e\u4e0d\u540c\u7684\u60c5\u51b5\u9009\u62e9\u6bcf\u5b63\u5ea6\uff0c\u6bcf\u5e74\u5ea6\u6216\u662f\u6bcf\u7a0e\u6536\u5e74\u5ea6\u6765\u9012\u4ea4\u5458\u5de5\u798f\u5229\u7a0e\u7533\u62a5\u8868 (regular FBT returns)\u3002\u76ee\u524d\u5458\u5de5\u798f\u5229\u7a0e\u7684\u5229\u7387\u662f64\uff05\u6216\u662f49\uff05\u3002\u5bf9\u4e8e\u7a0e\u7387\u7684\u9009\u62e9\uff0c\u4e0d\u540c\u65f6\u95f4\u7533\u62a5\u7684\u96c7\u4e3b\u6709\u4e0d\u540c\u7684\u9009\u62e9\u3002\u6bcf\u5b63\u5ea6\u7533\u62a5\u5458\u5de5\u798f\u5229\u7a0e\u7684\u96c7\u4e3b\u901a\u5e38\u6709\u4e24\u4e2a\u9009\u62e9\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\">\u5728\u5168\u5e74\u56db\u4e2a\u5b63\u5ea6\u7684\u6bcf\u4e00\u4e2a\u5b63\u5ea6\u7684\u7533\u62a5\u4e2d\u90fd\u4f7f\u7528\u540c\u4e00\u4e2a\u5229\u738764\uff05\uff0c\u6216\u8005<\/li>\n<li style=\"font-weight: 400;\">\u5982\u679c\u5728\u7b2c\u4e00\u5230\u7b2c\u4e09\u4e2a\u5b63\u5ea6\u7684\u7533\u62a5\u4e2d\uff0c\u4f7f\u7528\u5229\u738749\uff05\u6216\u8005\u662f64\uff05\uff0c\u90a3\u4e48\u5728\u6700\u540e\u4e00\u4e2a\u5b63\u5ea6\u7684\u7533\u62a5\u4e2d\uff0c\u5c31\u5fc5\u987b\u4f7f\u7528\u6df7\u5408\u5229\u7387\u6765\u8ba1\u7b97\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u5bf9\u4e8e\u9009\u62e9\u6bcf\u5e74\u5ea6\u548c\u6bcf\u7a0e\u6536\u5e74\u5ea6\u7533\u62a5\u5458\u5de5\u798f\u5229\u7a0e\u7684\u96c7\u4e3b\u6765\u8bf4\uff0c\u53ef\u4ee5\u4f7f\u7528\u56fa\u5b9a\u5229\u7387\u00a064\uff05\u6216\u8005\u6df7\u5408\u5229\u7387\u8ba1\u7b97\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u4e0b\u9762\u6211\u4eec\u5c06\u9488\u5bf9\u5458\u5de5\u798f\u5229\u4e3e\u4e00\u4e9b\u5178\u578b\u7684\u4f8b\u5b50\u6765\u7ed9\u5927\u5bb6\u505a\u8fdb\u4e00\u6b65\u7684\u89e3\u91ca\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: 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400;\">\u516c\u8f66\u79c1\u7528\u662f\u5728\u65e5\u5e38\u751f\u6d3b\u4e2d\u975e\u5e38\u5e38\u89c1\u7684\u4e00\u79cd\u5458\u5de5\u798f\u5229\uff0c\u4f46\u662f\u4f5c\u4e3a\u81ea\u96c7\u7ecf\u8425\u8005\u6216\u8005\u5408\u80a1\u7ecf\u8425\u8005\u6765\u8bf4\u662f\u4e0d\u9700\u8981\u7f34\u7eb3\u5458\u5de5\u798f\u5229\u7a0e\u7684\u3002\u8fd9\u4e9b\u4eba\u9700\u8981\u4f7f\u7528LOGBOOK\u6765\u8bb0\u5f55\u4ed6\u4eec\u7684\u8f66\u8f86\u7528\u4e8e\u751f\u610f\u4e0a\u7684\u4f7f\u7528\u60c5\u51b5\uff0c\u5e76\u4e14\u5728\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u548cGST\u7684\u65f6\u5019\u9700\u8981\u5bf9\u8f66\u8f86\u4f7f\u7528\u8d39\u7528\u8fdb\u884c\u8c03\u6574\uff0c\u5177\u4f53\u5982\u4f55\u4f7f\u7528LOGBOOK\u8bf7\u53c2\u9605\u6211\u4eec\u4ee5\u524d\u53d1\u8868\u7684\u6587\u7ae0\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e8c\u3001\u514d\u8d39\u6216\u6253\u6298\u4ea7\u54c1\u548c\u670d\u52a1<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u5458\u5de5\u514d\u8d39\u8865\u52a9\u6216\u4f18\u60e0\u7684\u7269\u54c1\u548c\u670d\u52a1\u662f\u9700\u8981\u7f34\u7eb3\u5458\u5de5\u798f\u5229\u7a0e\u7684\uff0c\u4e0e\u6b64\u540c\u65f6\uff0c\u8fd8\u8981\u4e3a\u8fd9\u4e9b\u7269\u54c1\u53ca\u670d\u52a1\u4e0a\u7f34GST\uff0c\u90a3\u4e48\u5bf9\u4e8e\u516c\u53f8\u6765\u8bf4\uff0c\u5c31\u662f\u4e00\u7b14\u4e0d\u5c0f\u7684\u5f00\u652f\u3002\u4f46\u662f\u7a0e\u52a1\u5c40\u5728\u8fd9\u65b9\u9762\u4e5f\u662f\u6709\u6240\u901a\u878d\u7684\uff0c\u5982\u679c\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u4e00\u4e2a\u5458\u5de5\u6bcf\u4eba\u6bcf\u5b63\u5ea6\u7684\u798f\u5229\u4e0d\u8d85\u8fc7$200,\u5e76\u4e14\u5168\u5e74\u63d0\u4f9b\u7ed9\u6240\u6709\u7684\u5458\u5de5\u7684\u798f\u5229\u603b\u989d\u4e0d\u8d85\u8fc7$15,000\u7684\u8bdd\uff0c\u90a3\u4e48\u8fd9\u90e8\u5206\u798f\u5229\u662f\u53ef\u4ee5\u4e0d\u7528\u7f34\u7eb3\u798f\u5229\u7a0e\u7684\u00a0\u3002\u8003\u8651\u5230\u7a0e\u52a1\u5c40\u7684\u201c\u901a\u878d\u6761\u4f8b\u201d\uff0c\u96c7\u4e3b\u4eec\u4e5f\u5c31\u53ef\u4ee5\u4e3a\u81ea\u5df1\u7684\u5458\u5de5\u5206\u53d1\u4e00\u4e9b\u4f4e\u989d\u7684\u5956\u52b1\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong><u>\u4f8b\u5982<\/u><\/strong>\uff1a\u4e00\u5bb6\u73a9\u5177\u5e97\u5728\u5723\u8bde\u8282\u90a3\u5929\u4e3a\u6709\u5c0f\u5b69\u7684\u5458\u5de5\u63d0\u4f9b\u4e86\u4e00\u4e9b\u514d\u8d39\u7684\u73a9\u5177\u3002\u6bcf\u4e2a\u96c7\u5458\u6536\u5230\u7684\u73a9\u5177\u4ef7\u683c\u5927\u6982\u5728$20\u5de6\u53f3\uff0c\u603b\u5171\u670915\u4e2a\u96c7\u5458\u4eab\u53d7\u5230\u4e86\u8fd9\u4e00\u798f\u5229\uff0c\u603b\u5171\u91d1\u989d\u5728$300\u5de6\u53f3\u3002\u7ecf\u73a9\u5177\u5e97\u96c7\u4e3b\u8ba1\u7b97\uff0c\u622a\u6b62\u5230\u8fd9\u4e00\u5e74\u5ea6\uff0c\u516c\u53f8\u53d1\u653e\u7ed9\u5458\u5de5\u7684\u6240\u6709\u798f\u5229\u5e76\u6ca1\u6709\u8d85\u8fc7$15,000,\u00a0\u6240\u4ee5\u8fd9\u6279\u53d1\u9001\u7ed9\u96c7\u5458\u7684\u73a9\u5177\u5c31\u4e0d\u7528\u7f34\u7eb3\u5458\u5de5\u798f\u5229\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u90a3\u4e48\u5bf9\u4e8e\u90a3\u4e9b\u9700\u8981\u4e0a\u7f34\u798f\u5229\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c\u5b83\u4eec\u7684\u4ef7\u683c\u53c8\u662f\u4ee5\u4ec0\u4e48\u6765\u505a\u6807\u51c6\u7684\u5462\uff1f\u4e0b\u9762\u7684\u4e24\u4e2a\u8868\u683c\u53ef\u4ee5\u8ba9\u60a8\u505a\u4e2a\u53c2\u8003\uff1a<\/p>\n<p>&nbsp;<\/p>\n<table style=\"font-weight: 400;\" width=\"609\">\n<tbody>\n<tr>\n<td width=\"305\"><strong>\u7269\u54c1\u7684\u6765\u6e90<\/strong><\/td>\n<td width=\"305\"><strong>\u4ef7\u683c<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"305\">\u7269\u54c1\u6765\u81ea\u96c7\u4e3b\u81ea\u5df1\u7684\u751f\u4ea7\u5382\u5bb6\u6216\u81ea\u5df1\u5236\u4f5c\u7684\u4ea7\u54c1\u3002<\/td>\n<td width=\"305\">\u4ea7\u54c1\u7684\u5e02\u573a\u4ef7\u683c\u3002\u201c\u5e02\u573a\u4ef7\u683c\u201d\u662f\u76f8\u6bd4\u4e8e\u63d0\u4f9b\u7ed9\u5176\u4ed6\u516c\u5e73\u4e70\u5bb6\u7684\u540c\u4e00\u542b\u6709GST\u7684\u7269\u54c1\u4ef7\u683c\u800c\u8a00\uff0c\u96c7\u5458\u6240\u4eab\u53d7\u5230\u7684\u5546\u54c1\u4ef7\u683c\u662f\u6700\u4f4e\u7684\u3002<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">&nbsp;<\/p>\n<p>\u96c7\u4e3b\u4ee5\u4e00\u79cd\u516c\u5e73\u4ea4\u6613\u4ece\u4f9b\u5e94\u5546\uff08\u6216\u5176\u4ed6\u63d0\u4f9b\u8005\uff09\u90a3\u91cc\u4e70\u6765\u7684\u7269\u54c1\u3002<\/td>\n<td width=\"305\">&nbsp;<\/p>\n<p>\u7269\u54c1\u7684\u6210\u672c\u4ef7\u3002\u5982\u679c\u4e70\u5bb6\u53ef\u4ee5\u7533\u62a5\u62b5\u7a0e\uff0c\u90a3\u4e48\u201c\u6210\u672c\u201d\u5c31\u662f\u6307\u542b\u6709GST\u7684\u4ef7\u683c\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><strong><u>\u4e3e\u4f8b\u8bf4\u660e<\/u><\/strong><strong><u>1<\/u><\/strong><strong><u>\uff1a<\/u><\/strong>\u9a6c\u5148\u751f\u662f\u4e00\u5bb6\u751f\u4ea7\u81ea\u884c\u8f66\u7684\u5382\u5bb6\u7684\u96c7\u5458\u3002\u5230\u4e86\u5e74\u5e95\uff0c\u516c\u53f8\u4e3a\u4e86\u5956\u52b1\u4ed6\u4e00\u5e74\u6765\u8d85\u989d\u5b8c\u6210\u7684\u751f\u4ea7\u91cf\u800c\u9001\u7ed9\u4ed6\u4e00\u8f86\u8d8a\u91ce\u81ea\u884c\u8f66\u3002\u5982\u679c\u516c\u53f8\u5356\u7ed9\u4ed6\u4eec\u7684\u6279\u53d1\u5546\u662f\u6700\u4f4e\u4ef7\u683c$775\u542bGST,\u00a0\u90a3\u4e48\u9a6c\u5148\u751f\u6240\u5f97\u5230\u7684\u798f\u5229\u4ef7\u503c\u5c31\u662f$775\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong><u>\u4e3e\u4f8b\u8bf4\u660e<\/u><\/strong><strong><u>2<\/u><\/strong><strong><u>\uff1a<\/u><\/strong>\u4e00\u5bb6\u5668\u5177\u5e97\u5356\u51fa\u7684\u5272\u8349\u673a\u662f$399\u5305\u542bGST\u3002\u8fd9\u5bb6\u5668\u5177\u5e97\u662f\u4ece\u4e00\u4e2a\u751f\u4ea7\u5382\u5bb6\u4ee5$285\uff08\u542bGST\uff09\u8fdb\u8d2d\u7684\u3002\u6797\u5148\u751f\u662f\u8fd9\u5bb6\u5668\u5177\u5e97\u7684\u5e97\u5458\uff0c\u96c7\u4e3b\u5141\u8bb8\u4ed6\u4ee5\u5458\u5de5\u7684\u6298\u6263\u4ef7$325\uff08\u542bGST\uff09\u4e70\u4e00\u53f0\u5272\u8349\u673a\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5c31\u4e0d\u5b58\u5728\u798f\u5229\u7684\u95ee\u9898\uff0c\u56e0\u4e3a\u6797\u5c0f\u59d0\u7684\u8d2d\u4e70\u4ef7\u9ad8\u4e8e\u4ea7\u54c1\u7684\u6210\u672c\u4ef7\uff08$325&gt;$285\uff09\u3002\u5982\u679c\u96c7\u4e3b\u5356\u7ed9\u6797\u5148\u751f\u5272\u8349\u673a\u7684\u4ef7\u94b1\u4f4e\u4e8e\u6210\u672c\u4ef7$285\uff08\u542bGST\uff09\uff0c\u90a3\u4e48\u5668\u5177\u5e97\u7684\u96c7\u4e3b\u5c31\u8981\u7f34\u7eb3\u8fd9\u90e8\u5206\u5458\u5de5\u798f\u5229\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<table style=\"font-weight: 400;\" width=\"609\">\n<tbody>\n<tr>\n<td width=\"305\"><strong>\u670d\u52a1\u79cd\u7c7b<\/strong><\/td>\n<td width=\"305\"><strong>\u4ef7\u683c<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"305\">\u63d0\u4f9b\u7ed9\u96c7\u5458\u7684\u670d\u52a1\u662f\u8be5\u516c\u53f8\u7ecf\u8425\u9879\u76ee\u7684\u4e00\u90e8\u5206\u3002<\/td>\n<td width=\"305\">\u8fd9\u4e9b\u670d\u52a1\u542b\u6709GST\u7684\u4ef7\u683c\u76f8\u540c\u6216\u76f8\u4f3c\u4e8e\u63d0\u4f9b\u7ed9\u65b0\u897f\u5170\u5e02\u573a\u4e2d\u4e00\u822c\u4e70\u5bb6\uff0c\u4e13\u4e1a\u7fa4\u4f53\u6216\u4e2a\u4f53\u4e70\u5bb6\u6216\u5356\u5bb6\u7684\u4ef7\u683c\u3002<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">&nbsp;<\/p>\n<p>\u514d\u8d39\u6216\u6253\u6298\u670d\u52a1\u5e76\u4e0d\u662f\u7531\u96c7\u4e3b\u76f4\u63a5\u63d0\u4f9b\u7684\u3002\uff08\u4f8b\u5982\uff0c\u7531\u96c7\u4e3b\u5b89\u6392\u7684\u7b2c\u4e09\u65b9\u63d0\u4f9b\u670d\u52a1\u7ed9\u96c7\u5458\uff09<\/td>\n<td width=\"305\">&nbsp;<\/p>\n<p>\u8fd9\u4e9b\u670d\u52a1\u542b\u6709GST\u7684\u4ef7\u683c\u6216\u8005\u514d\u8d39\u7684\u670d\u52a1\u76f8\u540c\u6216\u76f8\u4f3c\u4e8e\u5411\u65b0\u897f\u5170\u5e02\u573a\u4e2d\u4e00\u822c\u4e70\u5bb6\u6216\u4e13\u4e1a\u7fa4\u4f53\u6536\u53d6\u7684\u4ef7\u683c\u3002<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><strong><u>\u4e3e\u4f8b\u8bf4\u660e<\/u><\/strong><strong><u>3<\/u><\/strong><strong><u>\uff1a<\/u><\/strong>\u4e00\u5bb6\u7259\u533b\u8bca\u6240\u7684\u63a5\u5f85\u5458\u6536\u5230\u4e86\u96c7\u4e3b\u4e3a\u5979\u63d0\u4f9b\u768450%\u7684\u6cbb\u7597\u6298\u6263\u3002\u5728\u5176\u4e2d\u4e00\u4e2a\u5b63\u5ea6\u4e2d\uff0c\u5979\u505a\u4e86\u4e09\u6b21\u7259\u9f7f\u62a4\u7406\u3002\u8fd9\u5bb6\u7259\u533b\u8bca\u6240\u5bf9\u5916\u63d0\u4f9b\u7684\u62a4\u7406\u4ef7\u94b1\u662f\u6bcf\u5c0f\u65f6$130\uff08\u542bGST\uff09\uff0c\u90a3\u4e48\u8fd9\u4f4d\u63a5\u5f85\u5458\u5c31\u53ef\u4ee5\u4eab\u53d7\u5230\u5bf9\u534a\u7684\u6298\u6263\uff0c\u6bcf\u5c0f\u65f6$65\uff08\u542bGST\uff09\u3002\u9488\u5bf9\u4e8e\u8fd9\u79cd\u60c5\u51b5\u800c\u8a00\uff0c\u8fd9\u7b14\u798f\u5229\u7684\u4ef7\u683c\u5c31\u5e94\u8be5\u662f$195 [($130 &#8211; $65) * 3].<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e09\u3001\u63d0\u4f9b\u7ed9\u5458\u5de5\u7684\u505c\u8f66\u4f4d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p 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