{"id":5173,"date":"2008-07-12T22:57:27","date_gmt":"2008-07-12T22:57:27","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5173"},"modified":"2021-07-26T23:34:19","modified_gmt":"2021-07-26T23:34:19","slug":"gu-yuan-yu-zi-gu","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/gu-yuan-yu-zi-gu","title":{"rendered":"\u96c7\u5458\u4e0e\u81ea\u96c7\u7684\u5224\u522b\u53ca\u5176\u7a0e\u52a1\u95ee\u9898"},"content":{"rendered":"<p style=\"font-weight: 400;\">\u65b0\u897f\u5170\u793e\u4f1a\u7684\u5de5\u79cd\u4e94\u82b1\u516b\u95e8\uff0c\u5bfc\u6e38\u3001\u623f\u4ea7\u4e2d\u4ecb\u3001\u4f1a\u8ba1\u5e08\u3001\u6e05\u6d01\u5de5\u3001IT\u4eba\u5458\u2026\u5bf9\u4e8e\u8fd9\u4e9b\u8d5a\u53d6\u6536\u5165\u7684\u4eba\u7fa4\u6765\u8bf4\uff0c\u4ed6\u4eec\u4ece\u7a0e\u52a1\u7684\u89d2\u5ea6\u88ab\u5206\u4e3a\u81ea\u96c7\u4eba\u58eb\u4ee5\u53ca\u96c7\u5458\u4e24\u5927\u7c7b\u3002\u672c\u671f\u7684\u6587\u7ae0\u5c06\u9488\u5bf9\u81ea\u96c7\uff08self-employed\uff09\u53ca\u96c7\u5458\uff08employee\uff09\u4e24\u8005\u4e4b\u95f4\u7684\u5173\u7cfb\uff0c\u4ee5\u53ca\u4ed6\u4eec\u5404\u81ea\u6240\u6d89\u53ca\u7684\u7a0e\u52a1\u95ee\u9898\u505a\u4e00\u4e2a\u7b80\u5355\u7684\u5206\u6790\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>\u81ea\u96c7\uff08self-employed\uff09\u4eba\u58eb<\/strong>\u5177\u6709\u4e94\u5927\u7279\u6027\uff0c\u7b2c\u4e00\uff0c\u5bf9\u5de5\u4f5c\u7684\u65b9\u5f0f\u6709\u7edd\u5bf9\u7684\u638c\u63a7\u6743\u548c\u51b3\u5b9a\u6743\uff1b\u7b2c\u4e8c\uff0c\u81ea\u8d1f\u76c8\u4e8f\uff1b\u7b2c\u4e09\uff0c\u5bf9\u5de5\u4f5c\u6240\u9700\u4e3b\u8981\u5668\u4ef6\u6216\u5de5\u5177\u81ea\u7ed9\u81ea\u9700\uff1b\u7b2c\u56db\uff0c\u9700\u81ea\u5df1\u63d0\u4f9b\u5de5\u4f5c\u6240\u9700\u57f9\u8bad\u5e76\u652f\u4ed8\u5176\u82b1\u8d39\uff1b\u7b2c\u4e94\uff0c\u5bf9\u6240\u5b8c\u6210\u7684\u5de5\u4f5c\u8d28\u91cf\u7684\u4f18\u52a3\u6240\u5e26\u6765\u7684\u540e\u679c\u7531\u81ea\u5df1\u5168\u6743\u8d1f\u8d23\u3002\u57fa\u4e8e\u5b83\u7684\u4e94\u5927\u7279\u6027\uff0c\u81ea\u96c7\u53ef\u88ab\u5f52\u7eb3\u4e3a\u4e24\u5927\u7c7b\u522b\uff0c\u5373\u4e2a\u4f53\u6237\uff08sole-trader\uff09\u4ee5\u53ca\u5408\u7ea6\u5de5\uff08self-employed contractor\uff09\uff0c\u4e24\u8005\u6700\u5927\u7684\u533a\u522b\u5728\u4e8e\u662f\u5426\u72ec\u7acb\u7ecf\u8425\u4e00\u4e2a\u751f\u610f\u3002Sole-trader\u901a\u5e38\u72ec\u7acb\u7ecf\u8425\u4e00\u4e2a\u751f\u610f\uff0c\u4f8b\u5982\u7ecf\u8425\u4e00\u4e2a\u5496\u5561\u5e97\u6216\u4e00\u4e2atake away\uff0c\u4e00\u822c\u4e0d\u4e0e\u7b2c\u4e09\u65b9\u5b58\u5728\u6307\u6d3e\u5de5\u4f5c\u5408\u7ea6\u4e0a\u7684\u5173\u7cfb\uff0c\u5411\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u65e0\u9700\u53d7\u7b2c\u4e09\u65b9\u59d4\u6258\uff0c\u9700\u8981\u4e3a\u81ea\u5df1\u7684\u751f\u610f\u652f\u4ed8\u57f9\u8bad\u3001\u5668\u6750\u53ca\u8d44\u4ea7\u7b49\u82b1\u8d39\u5e76\u81ea\u8d1f\u76c8\u4e8f\uff1b\u00a0Self-employed Contractor\u00a0\u4e00\u822c\u4e0d\u6307\u72ec\u7acb\u7ecf\u8425\u4e00\u4e2a\u751f\u610f\uff0c\u5408\u7ea6\u5de5\u7684\u5de5\u4f5c\u901a\u5e38\u53d7\u5408\u7ea6\u65b9\u59d4\u4efb\u4ece\u800c\u4e3a\u7b2c\u4e09\u65b9\u63d0\u4f9b\u670d\u52a1\uff0c\u800c\u5408\u7ea6\u5de5\u9700\u8981\u4e0e\u5176\u59d4\u4efb\u516c\u53f8\uff08\u5408\u7ea6\u65b9\uff09\u7b7e\u7f72\u201c\u670d\u52a1\u5408\u7ea6\u201d\uff08Contract for Service\uff09\uff0c\u5176\u4e2d\u5f3a\u8c03\u4e86\u670d\u52a1\u7684\u5185\u5bb9\u3001\u6027\u8d28\u4ee5\u53ca\u62a5\u916c\u7b49\u6761\u6b3e\u3002\u4ee5\u4e00\u4e2a\u5546\u4e1a\u6e05\u6d01\u7684\u5de5\u4f5c\u4e3a\u4f8b\uff0c\u6bcf\u4e00\u4f4d\u6e05\u6d01\u5408\u7ea6\u5de5\u90fd\u53d7\u5176\u5546\u4e1a\u6e05\u6d01\u516c\u53f8\u59d4\u4efb\uff0c\u4ece\u800c\u4e3a\u4e0d\u540c\u7684\u516c\u53f8\u63d0\u4f9b\u6e05\u6d01\u670d\u52a1\u3002\u6e05\u6d01\u5408\u7ea6\u5de5\u53ef\u81ea\u7531\u9009\u62e9\u662f\u5426\u63a5\u53d7\u7531\u516c\u53f8\u59d4\u6d3e\u7684\u5de5\u4f5c\uff0c\u5e76\u4e14\u5bf9\u5de5\u4f5c\u7684\u5b8c\u6210\u65f6\u95f4\u548c\u65b9\u5f0f\u5177\u6709\u4e00\u5b9a\u7684\u51b3\u5b9a\u6743\u548c\u638c\u63a7\u6743\uff0c\u4e00\u822c\u65e0\u9700\u7531\u81ea\u5df1\u63d0\u4f9b\u5176\u5de5\u4f5c\u6240\u9700\u5668\u5177\u7684\u82b1\u8d39\uff0c\u540c\u6837\u5177\u6709\u81ea\u8d1f\u76c8\u4e8f\u7684\u7279\u70b9\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>\u96c7\u5458\uff08employee\uff09<\/strong>\u4e0e\u81ea\u96c7\u6700\u5927\u7684\u533a\u522b\u5728\u4e8e\uff0c\u96c7\u5458\u4e0e\u96c7\u4e3b\u5b58\u5728\u56fa\u5b9a\u3001\u76f4\u63a5\u7684\u96c7\u4f63\u4e0e\u88ab\u96c7\u4f63\u5173\u7cfb\uff0c\u4e14\u4e0d\u81ea\u8d1f\u76c8\u4e8f\u3002\u4f5c\u4e3a\u96c7\u5458\uff0c\u5e94\u5177\u5907\u4ee5\u4e0b\u7279\u6027\uff1a1\uff0c\u5bf9\u5176\u6307\u6d3e\u7684\u5de5\u4f5c\u5fc5\u987b\u4eb2\u529b\u4eb2\u4e3a\uff0c\u4e0d\u53ef\u96c7\u4f63\u4efb\u4f55\u7b2c\u4e09\u65b9\u4e3a\u5176\u5de5\u4f5c\uff1b2\uff0c\u88ab\u968f\u65f6\u6307\u6d3e\u5de5\u4f5c\uff0c\u5e76\u4e14\u4e0d\u5bf9\u5de5\u4f5c\u7684\u5185\u5bb9\u3001\u5b8c\u6210\u65b9\u5f0f\u6216\u5b8c\u6210\u65f6\u95f4\u5177\u6709\u638c\u63a7\u6743\u548c\u51b3\u5b9a\u6743\uff1b3\uff0c\u6240\u5f97\u5230\u7684\u62a5\u916c\u57fa\u4e8e\u4e00\u5b9a\u7684\u5229\u7387\uff08\u5982\u65f6\u85aa\uff0c\u5468\u85aa\uff0c\u6708\u85aa\u7b49\uff09\uff1b4\uff0c\u4f1a\u5f97\u5230\u52a0\u73ed\u8d39\u6216\u4efb\u4f55\u7f5a\u6b3e\u8d39\uff1b5\uff0c\u96c7\u5458\u7684\u5de5\u4f5c\u65f6\u95f4\u4e00\u822c\u6309\u5c0f\u65f6\u6570\u56fa\u5b9a\uff0c\u6216\u6309\u6bcf\u5468\u3001\u6bcf\u6708\u6240\u5de5\u4f5c\u7684\u5c0f\u65f6\u6570\u56fa\u5b9a\uff1b6\uff0c\u96c7\u4e3b\u4f1a\u5bf9\u96c7\u5458\u7684\u5de5\u4f5c\u6210\u6548\u00a0\u6216\u5de5\u4f5c\u8d28\u91cf\u8bbe\u5b9a\u4e00\u5957\u6807\u51c6\uff1b7\uff0c\u6bcf\u4e2a\u96c7\u5458\u7684\u5de5\u4f5c\u6709\u6709\u5176\u76f8\u5e94\u7684\u96c7\u4e3b\uff0c\u5e76\u4e14\u5728\u96c7\u4e3b\u63d0\u4f9b\u7684\u573a\u6240\u5de5\u4f5c\uff1b8\uff0c\u5bf9\u4e8e\u5176\u5de5\u4f5c\u7684\u7684\u6027\u8d28\u53ca\u79cd\u7c7b\u4e0e\u5176\u4ed6\u96c7\u5458\u76f8\u8fd1\uff1b9\uff0c\u5fc5\u987b\u4e0e\u96c7\u4e3b\u7b7e\u7f72\u201c\u96c7\u4f63\u5408\u7ea6\u201d\uff0c\u6216\u5176\u4ed6\u4efb\u4f55\u80fd\u8bf4\u660e\u5176\u96c7\u4f63\u4e0e\u88ab\u96c7\u4f63\u5173\u7cfb\u7684\u6709\u6548\u6cd5\u5f8b\u6587\u4ef6\uff1b10\uff0c\u96c7\u5458\u4e0d\u53ef\u4ee3\u66ff\u5176\u4ed6\u4efb\u4f55\u4eba\u505a\u5de5\u4f5c\uff1b11\uff0c\u5176\u5de5\u4f5c\u5fc5\u987b\u9075\u4ece\u5176\u96c7\u4e3b\u6240\u89c4\u5b9a\u7684\u7a0b\u5e8f\u6216\u89c4\u5219\u3002\u96c7\u5458\u4e0e\u96c7\u4e3b\u4e4b\u95f4\u6240\u7b7e\u7f72\u7684\u201c\u96c7\u4f63\u5408\u7ea6\u201d\uff08Contract Of Service\uff09\u53c8\u79f0\u201cEmployment Agreement\u201d\uff0c\u5176\u6027\u8d28\u4e0e\u201c\u670d\u52a1\u6761\u7ea6\u201d\uff08Contract for Service\uff09\u622a\u7136\u4e0d\u540c\uff0c\u96c7\u4f63\u5408\u7ea6\u5bf9\u96c7\u4f63\u5173\u7cfb\u548c\u5de5\u4f5c\u7684\u975e\u7075\u6d3b\u6027\u548c\u975e\u638c\u63a7\u884c\u505a\u4e86\u5f88\u597d\u7684\u89e3\u91ca\uff0c\u4f8b\u5982\u96c7\u5458\u4e0d\u53ef\u96c7\u4f63\u4efb\u4f55\u7b2c\u4e09\u65b9\u66ff\u81ea\u5df1\u5b8c\u6210\u5de5\u4f5c\uff0c\u4ee5\u53ca\u96c7\u5458\u4e0d\u88ab\u5141\u8bb8\u540c\u65f6\u53d7\u96c7\u4e8e\u4e24\u5bb6\u5355\u4f4d\u7b49\u7b49\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u4ece\u7a0e\u6cd5\u89d2\u5ea6\u6765\u8bf4\uff0c\u81ea\u96c7\u4e0e\u96c7\u5458\u4e5f\u6709\u5f88\u5927\u7684\u533a\u522b\uff0c\u5177\u4f53\u8868\u73b0\u5728\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u82e5\u81ea\u96c7\u8005\u4ee5\u72ec\u7acb\u7ecf\u8425\u7684<strong>sole trader<\/strong>\u5f62\u5f0f\u5b58\u5728\uff0c\u5219\uff0c<\/p>\n<p>1. \u4ed6\u5fc5\u987b\u5411\u56fd\u7a0e\u5c40\u7533\u62a5\u53ca\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/forms\/ir3\">IR3<\/a>\uff09\u53ca\u610f\u5916\u5de5\u4f24\u4fdd\u9669\uff08ACC\uff09\u3002\u5e76\u4e14\u4e0e\u751f\u610f\u76f8\u5173\u7684\u8d39\u7528\u53ef\u4ee5\u88ab\u62b5\u6263\u3002<\/p>\n<p>2. \u82e5\u4e00\u5e74\u9500\u552e\u989d\u8d85\u8fc74\u4e07\u5143\uff0c\u5219\u5fc5\u987b\u4e3a\u5176\u751f\u610f\u6ce8\u518cGST\u53f7\u3002<\/p>\n<p style=\"font-weight: 400;\">3. \u82e5\u96c7\u4f63\u5458\u5de5\uff0c\u5219\u6709\u4e49\u52a1\u4ee3\u66ff\u56fd\u7a0e\u5c40\u4e3a\u96c7\u5458\u7f34\u6263\u5de5\u8d44\u7a0e\uff08PAYE\uff09\u3002<\/p>\n<p style=\"font-weight: 400;\">4. \u82e5\u96c7\u4f63\u5408\u7ea6\u5de5\uff0c\u5982\u679c\u5176\u5408\u7ea6\u5de5\u6240\u5c65\u884c\u7684\u5de5\u79cd\u5df2\u5728\u201cTax code declaration\u201d\uff08<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/forms\/ir330-shui-wu-dai-ma\">IR330<\/a>\uff09\u8868\u683c\u4e2d\u5217\u51fa\uff0c\u5219\u6709\u4e49\u52a1\u4ee3\u66ff\u56fd\u7a0e\u5c40\u4e3a\u5176\u5408\u7ea6\u5de5\u4ee3\u6263\u9884\u7f34\u7a0e\uff08Withholding Tax\uff09\uff1b\u5982\u679c\u5176\u5408\u7ea6\u5de5\u6240\u5c65\u884c\u7684\u5de5\u79cd\u672a\u5728IR330\u8868\u683c\u4e2d\u5217\u51fa\uff0c\u5219\u4ed6\u6ca1\u6709\u4e49\u52a1\u4e3a\u5176\u5408\u7ea6\u5de5\u4ee3\u6263\u9884\u7f34\u7a0e\uff0c\u7eb3\u7a0e\u4e49\u52a1\u5728\u5408\u7ea6\u65b9\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u82e5\u81ea\u96c7\u8005\u4ee5<strong>\u5408\u7ea6\u5de5\uff08Self-employed Contractor\uff09<\/strong>\u5f62\u5f0f\u5b58\u5728\uff0c\u5219\uff0c<\/p>\n<p>1. \u4ed6\u5fc5\u987b\u5411\u56fd\u7a0e\u5c40\u7533\u62a5\u53ca\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08<a 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