{"id":5241,"date":"2020-04-15T23:56:52","date_gmt":"2020-04-15T23:56:52","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5241"},"modified":"2021-11-29T03:44:20","modified_gmt":"2021-11-29T03:44:20","slug":"bao-shui","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/jin-rong\/gu-piao\/bao-shui","title":{"rendered":"\u7092\u80a1\u4e4b\u4f59\uff0c\u5230\u5e95\u8be5\u4e0d\u8be5\u62a5\u7a0e\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;10px&#8221;][vc_column_text]\u7531\u4e8e\u53d7\u5230\u65b0\u51a0\u75ab\u60c5\u7684\u5f71\u54cd\uff0c\u5168\u4e16\u754c\u7684\u80a1\u7968\u90fd\u5728\u7ecf\u5386\u7740\u4e00\u573a\u6d69\u52ab\u3002\u4f46\u662f\uff0c\u65f6\u52bf\u9020\u82f1\u96c4\uff0c\u5bf9\u4e8e\u6709\u7684\u4eba\u6765\u8bf4\u662f\u52ab\u96be\uff0c\u5bf9\u4e8e\u6709\u7684\u4eba\u6765\u8bf4\u5374\u662f\u5343\u8f7d\u96be\u9022\u7684\u597d\u673a\u4f1a\u3002\u81f3\u4e8e\u600e\u4e48\u770b\u5f85\uff0c\u5c31\u4ec1\u8005\u89c1\u4ec1\u667a\u8005\u89c1\u667a\u4e86\u3002\u90a3\u4e48\uff0c\u7092\u80a1\u5e94\u4e0d\u5e94\u8be5\u62a5\u7a0e\uff1f\u8d5a\u7684\u94b1\u8be5\u4e0d\u8be5\u7f34\u7a0e\uff1f\u4e8f\u7684\u94b1\u80fd\u4e0d\u80fd\u62b5\u6263\uff1f\u5982\u679c\u8981\u62a5\u7a0e\uff0c\u53c8\u662f\u600e\u6837\u53bb\u62a5\uff1f[\/vc_column_text][vc_empty_space][vc_video link=&#8221;https:\/\/www.youtube.com\/watch?v=eUhSv-z1HPc&#8221;][vc_empty_space][vc_column_text]\u6211\u4eec\u4eca\u5929\u5c31\u6765\u8c08\u8c08\u7092\u80a1\u8be5\u600e\u4e48\u62a5\u7a0e\uff0c\u4e3b\u8981\u4ece\u65b0\u897f\u5170\u672c\u5730\u80a1\u7968\u4ee5\u53ca\u6d77\u5916\u80a1\u7968\u4e24\u65b9\u9762\u5206\u5f00\u6765\u8bb2\uff1a[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u65b0\u897f\u5170\u672c\u5730\u80a1\u7968&#8221; font_container=&#8221;tag:h3|text_align:left&#8221;][vc_column_text]\u5982\u679c\u60a8\u4e70\u7684\u662f\u65b0\u897f\u5170\u7684\u80a1\u7968\uff0c\u90a3\u4e48\u9996\u5148\u9700\u8981\u770b\u60a8\u88ab\u8ba4\u5b9a\u4e3a<span style=\"color: #000000;\"><strong>\u8d44\u672c\u6027\u8d26\u6237\uff08<\/strong><strong>Capital Account<\/strong><strong>\uff09<\/strong><\/span>\u8fd8\u662f<span style=\"color: #000000;\"><strong>\u6536\u76ca\u8d26\u6237\uff08Revenue Account<\/strong><strong>\uff09<\/strong><\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u662f\u8d44\u672c\u6027\u8d26\u6237\uff0c\u90a3\u4e48\u53ea\u6709\u5206\u7ea2\u90e8\u5206\u9700\u8981\u7f34\u7a0e\uff1b\u5982\u679c\u662f\u6536\u76ca\u8d26\u6237\uff0c\u90a3\u4e48\u5206\u7ea2\u4ee5\u53ca\u4e70\u5356\u8d5a\u53d6\u7684\u5229\u6da6\u90fd\u9700\u8981\u7f34\u7a0e\u3002\u90a3\u4e48\u5982\u4f55\u5224\u522b\u662f\u8d44\u672c\u6027\u8d26\u6237\u8fd8\u662f\u6536\u76ca\u8d26\u6237\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u662f\u4e00\u4e2a\u9700\u8981\u7efc\u5408\u8003\u8651\u7684\u95ee\u9898\uff0c\u5e76\u6ca1\u6709\u660e\u663e\u7684\u5212\u5206\uff0c\u4f46\u662f\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u56e0\u7d20\uff1a<\/p>\n<p style=\"padding-left: 40px;\">\u77ed\u7ebf\u6295\u8d44\uff08Short-Term Investment\uff09\u8fd8\u662f\u957f\u7ebf\u6295\u8d44\uff08Long-Term Investment\uff09\uff1b<\/p>\n<p style=\"padding-left: 40px;\">\u6295\u8d44\u662f\u4ee5\u5206\u7ea2\u4e3a\u76ee\u7684\u8fd8\u662f\u4e70\u5356\u4e3a\u76ee\u7684\uff1b\u7b49\u7b49<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u6d77\u5916\u80a1\u7968\uff08\u5360\u6709\u516c\u53f8\u603b\u80a1\u4efd\u6bd4\u4f8b\u5c11\u4e8e10%\uff0c\u4e5f\u5c31\u662f\u5e38\u8bf4\u7684\u6563\u6237\uff09&#8221; font_container=&#8221;tag:h3|text_align:left&#8221;][vc_column_text]<\/p>\n<h4><span style=\"font-size: 12pt; color: #000000;\"><strong>1. <\/strong><strong>\u6fb3\u6d32<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u7531\u4e8e\u548c\u65b0\u897f\u5170\u7c7b\u4f3c\uff0c\u6fb3\u6d32\u662f\u6d77\u5916\u56fd\u5bb6\u4e2d\u7684\u4e00\u4e2a\u4f8b\u5916\uff0c\u4e0e\u65b0\u897f\u5170\u672c\u5730\u80a1\u7968\u7684\u7f34\u7a0e\u65b9\u5f0f\u662f\u4e00\u6837\u7684\uff0c\u8981\u770b\u662f\u8d44\u672c\u6027\u8d26\u6237\uff08Capital Account\uff09\u8fd8\u662f\u6536\u76ca\u8d26\u6237\uff08Revenue Account\uff09\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000; font-size: 12pt;\"><strong>2. \u5176\u4ed6\u56fd\u5bb6\uff08\u6fb3\u6d32\u4ee5\u5916\uff09<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u80a1\u7968\u8d2d\u5165\u603b\u989d\u5c0f\u4e8eNZ$50,000.00<\/strong><\/span>, \u6309\u7167\u4e00\u822c\u7684\u6240\u5f97\u7a0e\u89c4\u5219 (general income tax rule) \u7f34\u7a0e\uff0c\u4e5f\u5c31\u662f\u8bf4\u4e0e\u65b0\u897f\u5170\u672c\u5730\u5bf9\u5f85\u7684\u65b9\u5f0f\u4e00\u6837\uff1b<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u80a1\u7968\u8d2d\u5165\u603b\u989d\u5927\u4e8e\u6216\u7b49\u4e8eNZ$50,000.00\uff1a<\/strong><\/span>[\/vc_column_text][vc_empty_space][vc_column_text]<em><span style=\"color: #000000;\"><strong><span style=\"text-decoration: underline;\">\u5f53\u5e02\u573a\u4ef7\u53ef\u4ee5\u5224\u5b9a\u7684\u65f6\u5019<\/span>\uff1a<\/strong><\/span>\u8bf7\u53c2\u8003\u4ee5\u4e0b\u8868\u683c<\/em><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 108.394%; height: 120px;\" width=\"677\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 27.2059%;\" valign=\"top\" width=\"134\"><strong>\u6301\u80a1\u5355\u4f4d<\/strong><\/td>\n<td style=\"height: 24px; width: 60.8308%;\" valign=\"top\" width=\"377\"><strong>\u4f7f\u7528\u89c4\u5219<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 27.2059%;\" valign=\"top\" width=\"140\">\u00a0\u4e2a\u4eba\/\u5bb6\u5ead\u57fa\u91d1<\/td>\n<td style=\"height: 48px; width: 60.8308%;\" valign=\"top\" width=\"377\">\u5728\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair dividend rate method\uff09\u4ee5\u53ca\u6bd4\u8f83\u503c\u6cd5\uff08Comparative value method\uff09\u4e4b\u95f4\u4e8c\u9009\u4e00<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 27.2059%;\" valign=\"top\" width=\"140\">\u5176\u4ed6\uff08\u6bd4\u5982\u516c\u53f8\uff0c\u6295\u8d44\u57fa\u91d1\uff09<\/td>\n<td style=\"height: 48px; width: 60.8308%;\" valign=\"top\" width=\"377\">\u7edf\u4e00\u7528\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair \u00a0dividend rate method\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\">1)\u00a0 \u5bf9\u4e8e\u4e2a\u4eba\u4ee5\u53ca\u5bb6\u5ead\u57fa\u91d1<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair dividend rate method\uff09\u4ee5\u53ca\u6bd4\u8f83\u503c\u6cd5\uff08Comparative value method\uff09\u53ef\u4ee5\u4e24\u79cd\u65b9\u5f0f\u4e8c\u9009\u4e00\uff0c\u54ea\u4e00\u79cd\u65b9\u6cd5\u9700\u8981\u7f34\u7684\u7a0e\u4f4e\u5c31\u9009\u54ea\u4e00\u79cd\uff0c\u53ef\u4ee5\u5728\u4e0d\u7528\u7684\u8d22\u653f\u5e74\u5ea6\u76f4\u63a5\u81ea\u7531\u5207\u6362\uff0c\u5176\u4e2d\u4e5f\u53ef\u4ee5\u8ba4\u4e3a\u662f\u4e00\u79cd\u4f18\u52bf\u3002\u4f46\u662f\u4e5f\u7b49\u4e8e\u8bf4\u8981\u901a\u8fc7\u4e24\u79cd\u65b9\u6cd5\u8ba1\u7b97\u51fa\u7684\u7ed3\u679c\u8fdb\u884c\u6bd4\u8f83\uff0c\u6240\u4ee5\u9700\u8981\u82b1\u8d39\u66f4\u591a\u7684\u65f6\u95f4\u5728\u8ba1\u7b97\u4e4b\u4e0a\u3002\u8ba9\u6211\u4eec\u6765\u7b80\u5355\u4ecb\u7ecd\u4e00\u4e0b\u4e24\u79cd\u65b9\u6cd5\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>o\u00a0\u00a0\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair dividend rate method\uff09<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u6309\u8d22\u653f\u5e74\u5ea6\u8d77\u59cb\u65e5\u671f\uff08\u65b0\u897f\u5170\u4e3a\u6bcf\u5e74\u76844\u67081\u53f7\uff09\u80a1\u7968\u5e02\u573a\u603b\u4ef7\u76845%\u4f5c\u4e3a\u6536\u5165\u7eb3\u7a0e\uff1b\u5206\u7ea2\u4e0d\u9700\u53e6\u5916\u62a5\u7a0e\uff0c\u4f46\u662f\u5206\u7ea2\u5305\u542b\u7684\u6d77\u5916\u7a0e\u6536\u62b5\u514d\uff08Foreign taxcredit\uff09\u8fd8\u662f\u53ef\u4ee5\u7ee7\u7eed\u7528\u4e8e\u62b5\u6263\u6240\u5f97\u7a0e\uff1b\u5982\u679c\u80a1\u7968\u662f\u5728\u540c\u4e00\u4e2a\u5e74\u5ea6\u4e70\u5356\u7684\u77ed\u7ebf\u6295\u8d44\uff08Quick-sale\uff09\uff0c\u7531\u4e8e\u5e76\u4e0d\u5305\u542b\u5728\u5e74\u5ea6\u8d77\u59cb\u80a1\u7968\u5e02\u573a\u603b\u4ef7\u91cc\u9762\uff0c\u5c06\u4f1a\u6709\u53e6\u5916\u7684\u8ba1\u7b97\u65b9\u5f0f\uff1a<\/p>\n<p>=Lower of 5% of cost\/actual gains<\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u6bd4\u4e70\u4ef7\u76845%\u4ee5\u53ca\u5b9e\u9645\u4ea7\u751f\u7684\u5229\u6da6\uff0c\u6309\u4f4e\u7684\u62a5\u7a0e\uff0c\u628a\u8fd9\u4e00\u90e8\u5206\u52a0\u4e0a\u8d22\u653f\u5e74\u5ea6\u8d77\u59cb\u65e5\u671f\u80a1\u7968\u5e02\u573a\u603b\u4ef7\u76845%\u4e00\u8d77\u62a5\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5230\u4e86\u8fd9\u91cc\u76f8\u4fe1\u5f88\u591a\u4eba\u90fd\u5f00\u59cb\u8ff7\u832b\u4e86\uff0c\u90a3\u5c31\u8ba9\u6211\u4e3e\u51e0\u4e2a\u516c\u5e73\u80a1\u606f\u6cd5\u7684\u4f8b\u5b50\u89e3\u7b54\u4e00\u4e0b\u5404\u4f4d\u7684\u7591\u95ee\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u4f8b\u5b501\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u5982\u6211\u57282019\u5e743\u670831\u53f7\u8d2d\u5165\u4e86\u4ef7\u503cNZ$100,000.00\u7684\u7f8e\u80a1\uff0c\u5e76\u4e14\u5047\u8bbe2019\u5e744\u67081\u53f7\u5f00\u5e02\u7684\u65f6\u5019\u7684\u4ef7\u503c\u8fd8\u662f\u7ef4\u6301\u5728NZ$100,000.00\uff0c\u57282019\u5e744\u67081\u53f7\u52302020\u5e743\u670831\u53f7\u6ca1\u6709\u5f97\u5230\u4efb\u4f55\u7684\u5206\u7ea2\uff0c\u4e5f\u6ca1\u6709\u65b0\u8d2d\u5165\u6216\u5356\u51fa\u4efb\u4f55\u80a1\u4efd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u57282019\/2020\u8d22\u653f\u5e74\u5ea6\uff082019\u5e744\u67081\u53f7\u52302020\u5e743\u670831\u53f7\uff09\uff0c\u6211\u9700\u8981\u6309\u7167100,000.00*5%=$5,000.00\u4f5c\u4e3a\u6536\u5165\u7533\u62a5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u4f8b\u5b502\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u5982\u6211\u57282019\u5e743\u670831\u53f7\u8d2d\u5165\u4e86\u4ef7\u503cNZ$100,000.00\u7684\u7f8e\u80a1\uff0c\u5e76\u4e14\u5047\u8bbe2019\u5e744\u67081\u53f7\u5f00\u5e02\u7684\u65f6\u5019\u7684\u4ef7\u503c\u8fd8\u662f\u7ef4\u6301\u5728NZ$100,000.00\uff0c\u57282019\u5e744\u67081\u53f7\u52302020\u5e743\u670831\u53f7\u5f97\u5230\u4e86NZ$3,000\uff08\u5047\u8bbe\u542b\u6709$1,000\u7684\u6d77\u5916\u7a0e\u6536\u62b5\u514d\uff09\u7684\u5206\u7ea2\uff0c\u6ca1\u6709\u65b0\u8d2d\u5165\u6216\u5356\u51fa\u4efb\u4f55\u80a1\u4efd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u57282019\/2020\u8d22\u653f\u5e74\u5ea6\uff082019\u5e744\u67081\u53f7\u52302020\u5e743\u670831\u53f7\uff09\uff0c\u6211\u9700\u8981\u6309\u7167$100,000.00*5%=$5,000.00\u4f5c\u4e3a\u6536\u5165\u7533\u62a5\uff0c$3,000.00\u7684\u5206\u7ea2\u4e0d\u9700\u8981\u53e6\u5916\u7533\u62a5\uff0c\u4f46\u5176\u4e2d$1,000.00\u7684\u6d77\u5916\u7a0e\u6536\u62b5\u514d\u53ef\u4ee5\u7528\u4e8e\u62b5\u6263\u6240\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u4f8b\u5b503\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u5982\u6211\u57282019\u5e743\u670831\u53f7\u8d2d\u5165\u4e86\u4ef7\u503cNZ$100,000.00\u7684\u7f8e\u80a1\uff0c\u5e76\u4e14\u5047\u8bbe2019\u5e744\u67081\u53f7\u5f00\u5e02\u7684\u65f6\u5019\u7684\u4ef7\u503c\u8fd8\u662f\u7ef4\u6301\u5728NZ$100,000.00\uff0c\u57282019\u5e744\u67081\u53f7\u52302020\u5e743\u670831\u671f\u95f4\u6ca1\u6709\u5f97\u5230\u4efb\u4f55\u5206\u7ea2\uff0c\u4f46\u662f\u65b0\u8d2d\u5165\u4e86NZ$40,000\u7684\u80a1\u7968\u5e76\u6210\u529f\u4ee5NZ$50,000\u7684\u4ef7\u683c\u5356\u51fa\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u57282019\/2020\u8d22\u653f\u5e74\u5ea6\uff082019\u5e744\u67081\u53f7\u52302020\u5e743\u670831\u53f7\uff09\uff0c\u6211\u9700\u8981\u6309\u7167100,000.00*5%=$5,000.00\u4f5c\u4e3a\u6536\u5165\u7533\u62a5\uff0c\u5e76\u4e14\u7531\u4e8e\u6709\u77ed\u7ebf\u7092\u80a1\uff0c\u4e5f\u9700\u8981\u4e00\u8d77\u7533\u62a5\uff0c\u4e70\u4ef7\u76845%\u4e3a$40,000.00*5%=$2,000.00,\u5b9e\u9645\u5229\u6da6\u4e3a$50,000.00-40000.00=$10,000.00,$2,000.00&lt;$10,000.00,\u6240\u4ee5\u9009\u62e9$2,000\uff0c\u90a3\u4e482019\/2020\u7684\u6536\u5165\u4e3a$5,000.00+$2,000.00=$7,000.00.<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u4e09\u4e2a\u4f8b\u5b50\u5e0c\u671b\u80fd\u5e2e\u52a9\u5927\u5bb6\u5bf9\u4e0a\u9762\u7684\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair dividend rate method\uff09\u6709\u4e00\u4e2a\u521d\u6b65\u7684\u4e86\u89e3\uff0c\u90a3\u4e48\u63a5\u4e0b\u6765\u4ecb\u7ecd\u4e00\u4e0b\u53e6\u4e00\u79cd\u65b9\u6cd5.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>o\u00a0\u00a0\u6bd4\u8f83\u503c\u6cd5\uff08Comparative value method\uff09<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>(closing market value of shares held + total sales proceeds + dividends received) &#8211; (opening market value of shares held + total value of purchases)<\/p>\n<p>\uff08\u6240\u6301\u80a1\u7968\u7684\u6536\u76d8\u4ef7\u503c+\u672c\u8d22\u653f\u5e74\u5ea6\u5356\u51fa\u6240\u6301\u80a1\u7968\u6536\u5165+\u6536\u5230\u7684\u5206\u7ea2\uff09-\uff08\u6240\u6301\u80a1\u7968\u7684\u5f00\u76d8\u4ef7\u503c+\u672c\u8d22\u653f\u5e74\u5ea6\u4e70\u5165\u80a1\u7968\u7684\u603b\u503c\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u770b\u5230\u4e86\u8fd9\u91cc\uff0c\u76f8\u6bd4\u4f60\u5bf9\u8fd9\u4e24\u79cd\u65b9\u6cd5\u90fd\u6709\u4e86\u4e00\u4e2a\u5927\u81f4\u7684\u4e86\u89e3\uff0c\u4f60\u80af\u5b9a\u4f1a\u6709\u7591\u95ee\uff0c\u4e3a\u4ec0\u4e48\u4f1a\u6709\u4e24\u79cd\u65b9\u6cd5\u53ef\u4f9b\u9009\u62e9\uff0c\u53ef\u80fd\u4f1a\u89c9\u5f97\u8fd9\u5f88\u590d\u6742\u3002\u4f46\u6b63\u662f\u7531\u4e8e\u8fd9\u79cd\u53ef\u4f9b\u9009\u62e9\u7684\u53ef\u80fd\u6027\uff0c\u624d\u80fd\u6700\u5927\u529b\u5ea6\u7684\u6309\u4f4e\u7684\u7eb3\u7a0e\u91d1\u989d\u7533\u62a5\u3002\u8fd9\u5c31\u6d89\u53ca\u5230\u9700\u8981\u901a\u8fc7\u4e24\u79cd\u65b9\u6cd5\u8ba1\u7b97\u51fa\u7ed3\u679c\u5e76\u8fdb\u884c\u6bd4\u8f83\uff0c\u9700\u8981\u60a8\u627e\u4e13\u4e1a\u7684\u4f1a\u8ba1\u3002\u6211\u4eec\u8fd9\u8fb9\u4e5f\u662f\u63d0\u4f9b\u76f8\u5173\u7684\u670d\u52a1\u7684\uff0c\u6709\u9700\u8981\u53ef\u80fd\u54a8\u8be2\u6211\u4eec\u3002\u4e0b\u9762\u8ba9\u6211\u4eec\u518d\u4e3e\u51e0\u4e2a\u4f8b\u5b50\u4e3a\u5927\u5bb6\u7b80\u5355\u8bb2\u89e3\u4e00\u4e0b:<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u4f8b\u5b504\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u5982\u674e\u5c0f\u59d0\u57282019\u5e744\u67081\u65e5\u5df2\u7ecf\u6301\u6709\u5e02\u503c\u4e3a$100,000\u7d10\u5e01\u7684\u7f8e\u80a1\uff0c\u57282020\u5e743\u670831\u65e5\u674e\u5c0f\u59d0\u6240\u6301\u6709\u80a1\u7968\u7684\u5e02\u503c\u4e3a$115,000\u7d10\u5e01\u3002\u540c\u65f6\uff0c\u674e\u5c0f\u59d0\u4e5f\u57282019\u5e74\u768412\u670831\u65e5\u83b7\u5f97\u4e86\u4ef7\u503c\u7ea6$10,000\u7d10\u5e01\u7684\u6240\u6301\u6709\u80a1\u7968\u7684\u5206\u7ea2\u3002\u57282020\u8d22\u653f\u5e74\u5ea6\u671f\u95f4\u674e\u5c0f\u59d0\u5e76\u6ca1\u6709\u8d2d\u5165\u6216\u5356\u51fa\u4efb\u4f55\u73b0\u6709\u7684\u6216\u5176\u5b83\u80a1\u7968\u3002\u90a3\u4e48\u674e\u5c0f\u59d0\u5e94\u8be5\u600e\u6837\u7eb3\u7a0e\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u516c\u5e73\u80a1\u606f\u6cd5 Fair dividend rate: NZ$5,000<\/p>\n<p>\u6bd4\u8f83\u503c\u6cd5 Comparative value: NZ$25,000<\/p>\n<p>\u6240\u4ee5\uff0c\u53d6\u5176\u4f4e\u503c\uff0c$5,000\u4f5c\u4e3a2020\u8d22\u653f\u5e74\u5ea6\u7eb3\u7a0e\u6536\u5165\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u4f8b\u5b505\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u5982\u738b\u5148\u751f\u57282019\u5e744\u67081\u65e5\u6301\u6709\u4ef7\u503c\u4e3a\u7d10\u5e01$100,000\u7684\u6d77\u5916\u80a1\u7968\u3002\u57282020\u5e743\u670831\u65e5\uff0c\u738b\u5148\u751f\u6301\u6709\u7684\u80a1\u7968\u6536\u76d8\u4ef7\u503c\u4e3a\u7d10\u5e01$102,000.\u00a0\u738b\u5148\u751f\u540c\u65f6\u4e5f\u57282020\u8d22\u653f\u5e74\u5ea6\u6536\u5230\u4e86\u8be5\u80a1\u7968$1000\u7d10\u5e01\u7684\u5206\u7ea2\u3002\u90a3\u4e48\u738b\u5148\u751f\u5e94\u8be5\u600e\u6837\u7eb3\u7a0e\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u516c\u5e73\u80a1\u606f\u6cd5 Fair dividend rate: NZ$5,000<\/p>\n<p>\u6bd4\u8f83\u503c\u6cd5 Comparative value: NZ$3,000<\/p>\n<p>\u6240\u4ee5\uff0c\u53d6\u5176\u4f4e\u503c\uff0c$3,000\u4f5c\u4e3a2020\u8d22\u653f\u5e74\u5ea6\u7eb3\u7a0e\u6536\u5165\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u4f8b\u5b506\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u5982\u5f20\u5148\u751f\u57282019\u5e744\u67081\u65e5\u6301\u6709\u4ef7\u503c\u7ea6$100,000\u7d10\u5e01\u7684\u6d77\u5916\u80a1\u7968\uff0c\u7531\u4e8e\u75ab\u60c5\u7684\u5f71\u54cd\uff0c\u57282020\u5e743\u670831\u65e5\u6301\u6709\u6d77\u5916\u80a1\u7968\u7684\u4ef7\u503c\u8dcc\u5230\u4e86\u7ea6$75,000\u7d10\u5e01\u3002\u57282020\u8d22\u653f\u5e74\u5ea6\u4e5f\u5c31\u662f\u4ece2019\u5e744\u67081\u65e5\u81f32020\u5e743\u670831\u65e5\uff0c\u674e\u5148\u751f\u4e5f\u6536\u5230\u4e86\u4ef7\u503c\u7ea6$10,000\u7d10\u5e01\u7684\u5206\u7ea2\u3002\u90a3\u4e48\u674e\u5148\u751f\u5e94\u8be5\u600e\u6837\u7eb3\u7a0e\u5462\uff1f\u80a1\u7968\u8dcc\u4e86\u662f\u4e0d\u662f\u5c31\u4e0d\u9700\u8981\u7eb3\u7a0e\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u516c\u5e73\u80a1\u606f\u6cd5 Fair dividend rate: NZ$5,000<\/p>\n<p>\u6bd4\u8f83\u503c\u6cd5 Comparative value: NZ$-15,000<\/p>\n<p>\u6240\u4ee5\uff0c\u53d6\u5176\u4f4e\u503c\uff0c0\u4f5c\u4e3a2020\u8d22\u653f\u5e74\u5ea6\u7eb3\u7a0e\u6536\u5165\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\">2\uff09\u5bf9\u4e8e\u9664\u4e86\u975e\u4e2a\u4eba\uff08\u5bb6\u5ead\u57fa\u91d1\u9664\u5916\uff09\u7684\u673a\u6784<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5168\u90e8\u9700\u8981\u7528\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair dividend rate method\uff09\u7684\u65b9\u5f0f\u62a5\u7a0e\uff0c\u4e5f\u5c31\u662f\u8981\u6309\u8d22\u653f\u5e74\u5ea6\u8d77\u59cb\u80a1\u7968\u5e02\u573a\u603b\u4ef7\u76845%\u4f5c\u4e3a\u6536\u5165\u7eb3\u7a0e\uff0c\u5206\u7ea2\u4e0d\u9700\u53e6\u5916\u62a5\u7a0e\uff0c\u4f46\u662f\u5206\u7ea2\u5305\u542b\u7684\u6d77\u5916\u7a0e\u6536\u62b5\u514d\uff08Foreign tax credit\uff09\u8fd8\u662f\u53ef\u4ee5\u7ee7\u7eed\u7528\u4e8e\u62b5\u6263\u6240\u5f97\u7a0e\uff0c\u5982\u679c\u662f\u80a1\u7968\u5728\u540c\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e70\u5356\u7684\u9700\u8981\u5bf9\u6bd4\u4e70\u4ef7\u76845%\u4ee5\u53ca\u5b9e\u9645\u4ea7\u751f\u7684\u5229\u6da6\uff0c\u6309\u4f4e\u7684\u7f34\u7a0e\uff0c\u548c\u524d\u6587\u63d0\u5230\u7684\u516c\u5e73\u80a1\u606f\u6cd5\uff08Fair dividend rate method\uff09\u662f\u4e00\u6837\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><em><span style=\"color: #000000;\"><strong><span style=\"text-decoration: underline;\">\u5f53\u5e02\u573a\u4ef7\u4e0d\u53ef\u4ee5\u5224\u5b9a\u7684\u65f6\u5019<\/span><\/strong><\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u7edf\u4e00\u6309\u7167\u6210\u672c\u65b9\u6cd5\uff08Cost method\uff09\uff0c\u8fd9\u79cd\u5c5e\u4e8e\u7279\u6b8a\u60c5\u51b5\uff0c\u4e00\u822c\u60c5\u51b5\u4e0b\u4e0d\u9002\u7528\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>o\u00a0\u00a0\u00a0\u6210\u672c\u6cd5\u00a0Cost method<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u6309\u7167\u8d2d\u5165\u4ef7\u683c\u76845%\u4f5c\u4e3a\u6536\u5165\uff0c\u82b1\u8d39\u57fa\u7840\u4ef7\u6bcf\u5e74\u90fd\u4f1a\u81ea\u52a8\u9ed8\u8ba4\u589e\u957f5%\u4ee5\u53cd\u6620\u589e\u957f\u7684\u4ef7\u503c\u3002\u6bcf\u4e94\u5e74\u53ef\u4ee5\u627e\u7b2c\u4e09\u65b9\u4f30\u4ef7\u5e08\u91cd\u65b0\u4f30\u4ef7\u5f97\u51fa\u65b0\u7684\u82b1\u8d39\u57fa\u7840\u4ef7\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u80a1\u7968\u6295\u8d44\u6709\u98ce\u9669\uff0c\u80a1\u6c11\u5df2\u7ecf\u8981\u82b1\u8d39\u5927\u91cf\u7684\u7cbe\u529b\u53bb\u7814\u7a76\u600e\u4e48\u5206\u6790\u5927\u76d8\u8d70\u52bf\uff0ck\u7ebf\u4e4b\u7c7b\u7684\u3002\u54ea\u8fd8\u6709\u7cbe\u529b\u53bb\u7814\u7a76\u600e\u4e48\u62a5\u7a0e\u554a\uff1f\u6240\u4ee5\uff0c\u6211\u4eec\u5c31\u5728\u8fd9\u91cc\uff0c\u53ef\u4ee5\u7ed9\u60a8\u63d0\u4f9b\u60a8\u6ee1\u610f\u7684\u670d\u52a1\uff0c\u60a8\u80cc\u540e\u5f3a\u5927\u7684\u652f\u6491\uff0c\u94b1\u60a8\u53bb\u8d5a\uff0c\u8d26\u6211\u4eec\u5e2e\u60a8\u7b97\u3002<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/lian-xi-fang-shi\">PAS\u4f1a\u8ba1\u884c<\/a>\uff0c\u60a8\u503c\u5f97\u4fe1\u8d56\uff01<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u6709\u66f4\u591a\u95ee\u9898\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\uff08<a href=\"tel:09 303 2868\">09 303 2868<\/a>\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1aPAS\u4f1a\u8ba1\u884c\uff08pasaccounting\uff09\u6216 PAS\u4f1a\u8ba1\u884c-\u5c0f\u52a9\u624b\uff08nzau02\uff09\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\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[\/vc_column_text][vc_empty_space height=&#8221;45px&#8221;][vc_column_text]<strong><span style=\"color: #000000;\">\u70b9\u51fb\u4e86\u89e3\u6211\u4eec\u7684<\/span><a 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