{"id":5266,"date":"2008-08-12T00:44:05","date_gmt":"2008-08-12T00:44:05","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5266"},"modified":"2021-01-27T00:47:15","modified_gmt":"2021-01-27T00:47:15","slug":"laqc-de-shui-wu-yi-yi","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/laqc-de-shui-wu-yi-yi","title":{"rendered":"LAQC\u7684\u7a0e\u52a1\u610f\u4e49"},"content":{"rendered":"

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\u6211\u4eec\u5148\u4ece\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08Limited company\uff09\u8bf4\u8d77\uff0c\u5927\u5bb6\u77e5\u9053\uff0c\u6709\u9650\u8d23\u4efb\u516c\u53f8\u662f\u72ec\u7acb\u7684\u6cd5\u5f8b\u5b9e\u4f53\uff08legal entity\uff09\uff0c\u4e5f\u5c31\u662f\u8bf4\u516c\u53f8\u7684\u8d22\u4ea7\u4e0e\u4e1a\u4e3b\u7684\u8d22\u4ea7\u5b8c\u5168\u5206\u5f00\uff0c\u516c\u53f8\u7684\u5e10\u9762\u53ef\u4ee5\u51fa\u73b0\u76c8\u4e8f\u73b0\u8c61\uff0c\u800c\u4e14\u516c\u53f8\u7684\u76c8\u4e8f\u7531\u516c\u53f8\u81ea\u884c\u627f\u62c5\uff0c\u4e0e\u4e1a\u4e3b\u4e2a\u4eba\u8d22\u4ea7\u4e0d\u53d1\u751f\u4efb\u4f55\u76f4\u63a5\u5173\u7cfb\u3002\u800cLAQC\u4f5c\u4e3a\u6709\u9650\u8d23\u4efb\u516c\u53f8\u4e2d\u7684\u4e00\u79cd\u72ec\u7279\u5f62\u5f0f\uff0c\u6709\u5176\u7279\u522b\u4e4b\u5904\uff0c\u4e5f\u5c31\u662fLAQC\u7684\u5e10\u9762\u4e0d\u80fd\u51fa\u73b0\u4e8f\u635f\u7684\u73b0\u8c61\uff0c\u5982\u679c\u51fa\u73b0\u4e8f\u635f\u73b0\u8c61\uff0c\u516c\u53f8\u5fc5\u987b\u6309\u80a1\u4efd\u6bd4\u4f8b\u628a\u4e8f\u635f\u5206\u914d\u7ed9\u80a1\u4e1c\u3002\u8fd9\u6837\u7684\u8bdd\uff0c\u80a1\u4e1c\u53ef\u4ee5\u7528\u8fd9\u4e00\u90e8\u5206\u4e8f\u635f\u62b5\u6263\u4e2a\u4eba\u6536\u5165\u6240\u5f97\uff0c\u4ece\u800c\u6709\u6548\u7684\u964d\u4f4e\u6536\u5165\u7a0e\uff0c\u8fdb\u800c\u6709\u53ef\u80fd\u514d\u53bb\u4e0a\u7f34\u9884\u7f34\u7a0e\u7684\u9ebb\u70e6\uff0c\u4e5f\u53ef\u80fd\u7533\u8bf7\u9000\u56de\u4e00\u90e8\u5206\u5de5\u8d44\u7a0e\uff08PAYE\uff09\u3002\u6bd4\u5982\uff0c\u674e\u5c0f\u59d0\u8d2d\u4e70\u4e86\u4e00\u5904\u6295\u8d44\u623f\uff0c\u5e76\u4e14\u5efa\u7acb\u5728LAQC\u540d\u4e0b\uff0c\u5979\u7684\u5e74\u85aa\u4e3a$80\uff0c000\uff0c\u6240\u7f34\u5de5\u8d44\u7a0e\u5927\u6982\u4e3a$22\uff0c470\uff0c\u7136\u800c\u56e0\u4e3a\u53d7\u6574\u4e2a\u623f\u5e02\u4e0d\u666f\u6c14\u7684\u5f71\u54cd\uff0c\u6295\u8d44\u623f\u5f53\u5e74\u51fa\u73b0$10,000\u7684\u4e8f\u635f\uff0c\u4e8e\u662f\u8fd9\u90e8\u5206\u4e8f\u635f\u5fc5\u987b\u8f6c\u5230\u4e2a\u4eba\u540d\u4e0b\uff0c\u674e\u5c0f\u59d0\u7684\u5168\u5e74\u603b\u6536\u5165\u5b9e\u4e3a$70,000\uff08$80,000-$10,000\uff09\uff0c\u5e94\u7f34\u7a0e\u4e3a$18,570\uff0c\u56e0\u4e3a\u5df2\u7ecf\u4e0a\u7f34\u7684\u5de5\u8d44\u7a0e\u4e3a$22,470\uff0c\u4e8e\u662f\u5979\u53ef\u4ee5\u5f97\u5230$3900\u7684\u9000\u7a0e\u3002<\/p>\n

LAQC\u9664\u4e86\u80fd\u8fbe\u5230\u4e2a\u4eba\u9000\u7a0e\u7684\u76ee\u7684\u4ee5\u5916\uff0c\u5728\u4e70\u5356\u516c\u53f8\u623f\u4ea7\u83b7\u5f97\u6536\u76ca\uff08Capital gain\uff09\u7684\u60c5\u51b5\u4e0b\u4e5f\u4e0d\u9700\u8981\u7f34\u7a0e\u3002\u53e6\u5916\uff0c\u516c\u53f8\u5206\u914d\u7ed9\u80a1\u4e1c\u7684\u975e\u73b0\u91d1\u7ea2\u5229\uff08Non-cash dividend\uff09\u53ef\u4ee5\u5f53\u4f5c\u5458\u5de5\u798f\u5229\u3002LAQC\u7684\u9000\u7a0e\u6548\u679c\u4e0d\u8a00\u81ea\u660e\uff0c\u5c24\u5176\u9002\u7528\u4e8e\u9ad8\u98ce\u9669\u3001\u9ad8\u56de\u62a5\u4f46\u524d\u671f\u56de\u62a5\u7387\u4e0d\u9ad8\u7684\u884c\u4e1a\uff0c\u6bd4\u5982\u7535\u5f71\u4e1a\u3001\u5efa\u7b51\u4e1a\u3001\u5236\u836f\u4e1a\u3001\u623f\u5730\u4ea7\u6295\u8d44\u7b49\u7b49\uff0c\u7136\u800c\u8981\u7533\u8bf7\u6210\u4e3aLAQC\u7684\u516c\u53f8\uff0c\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6240\u6709\u6761\u4ef6\uff1a<\/p>\n

1\uff0c\u00a0\u4e0d\u80fd\u662f\u5916\u56fd\u516c\u53f8\u3002<\/p>\n

2\uff0c\u00a0\u4e0d\u80fd\u591a\u4e8e5\u4e2a\u80a1\u4e1c\u3002<\/p>\n

3\uff0c\u00a0\u8463\u4e8b\u957f\u548c\u6240\u6709\u7684\u80a1\u4e1c\u5fc5\u987b\u4e00\u81f4\u8d5e\u540c\u5c06\u516c\u53f8\u6210\u7acb\u4e3aLAQC\u3002<\/p>\n

4\uff0c\u00a0\u6240\u6709\u80a1\u4e1c\u5bf9\u4efb\u4f55\u516c\u53f8\u672a\u4e0a\u7f34\u7684\u6536\u5165\u6240\u5f97\u7a0e\u4ed8\u4e2a\u4eba\u8d23\u4efb\u3002<\/p>\n

5\uff0c\u00a0\u6240\u6709\u7684\u80a1\u7968\u4ee3\u8868\u540c\u6837\u7684\u6743\u5229\u3002<\/p>\n

\u5927\u4f53\u4e0a\uff0c\u7533\u8bf7LAQC\u516c\u53f8\u4e0e\u7533\u8bf7\u4e00\u822c\u516c\u53f8\u7684\u7a0b\u5e8f\u5dee\u4e0d\u591a\u3002\u60a8\u53ef\u4ee5\u76f4\u63a5\u5728\u4e13\u95e8\u6ce8\u518c\u516c\u53f8\u7684\u7f51\u7ad9\u4e0a\u7533\u8bf7\uff08www.companies.govt.nz\u00a0\uff09\uff0c\u4e5f\u53ef\u4ee5\u627e\u4e13\u4e1a\u7684\u4ee3\u7406\u4eba\u5e2e\u52a9\u7533\u8bf7\u3002\u60a8\u9700\u8981\u63d0\u4f9b\u4e00\u4e2a\u5177\u4f53\u7684\u5730\u5740\uff0c\u8fd9\u4e5f\u53ef\u4ee5\u662f\u60a8\u73b0\u5728\u7684\u4f4f\u5740\uff0c\u5e76\u4e14\u5df2\u7ecf\u540c\u610f\u5728\u516c\u53f8\u91cc\u62c5\u4efb\u8463\u4e8b\u957f\u6216\u8005\u80a1\u4e1c\u7684\u89d2\u8272\u3002\u4e4b\u540e\u60a8\u4f1a\u6536\u5230\u516c\u53f8\u7ec4\u5efa\u8bc1\u4e66\uff08Certificate of Incorporation\uff09\uff0c\u8fd9\u662f\u516c\u53f8\u6210\u7acb\u5730\u8bc1\u660e\u6587\u4ef6\u3002\u53e6\u5916\uff0c\u5728\u7f51\u4e0a\u7533\u8bf7\u516c\u53f8\u7684\u8fc7\u7a0b\u5f53\u4e2d\u5c31\u53ef\u4ee5\u7533\u8bf7\u7a0e\u53f7<\/a>\u548cGST\u53f7\uff0c\u800c\u5173\u4e8eGST\u53f7\u7684\u7533\u8bf7\uff0c\u4e00\u822c\u89c4\u5b9a\u5e74\u6536\u5165\uff08turnover\uff09\u5728$40,000\u4ee5\u4e0a\u5c31\u5fc5\u987b\u8981\u7533\u8bf7GST\u53f7\uff0c\u4f46\u662f\u5373\u4f7f\u5728$40,000\u4ee5\u4e0b\uff0c\u4e5f\u5efa\u8bae\u7533\u8bf7GST\u53f7\uff0c\u56e0\u4e3a\u60a8\u53ef\u4ee5\u5728\u7533\u62a5GST\u65f6\uff0c\u9000\u56de\u4e0e\u751f\u610f\u6709\u5173\u7684GST\u7a0e\u3002\u5173\u4e8e\u4ed8\u6b3e\u65b9\u5f0f\uff0c\u60a8\u53ef\u4ee5\u901a\u8fc7\u94f6\u884c\u8f6c\u5e10\u3001\u884c\u7528\u5361\u6216\u8005\u652f\u7968\u7684\u5f62\u5f0f\u4ed8\u6b3e\u3002\u4e4b\u540e\uff0c\u60a8\u9700\u8981\u586b\u5199\u7531\u56fd\u7a0e\u5c40\u63d0\u4f9b\u7684LAQC\u7533\u8bf7\u8868\u683cIR436\uff08Qualifying company or loss attributing qualifying company elections\uff09\uff0c\u60a8\u53ef\u4ee5\u6253\u56fd\u7a0e\u5c40\u7535\u8bdd0800 377 772\u7d22\u8981\uff0c\u4e5f\u53ef\u4ee5\u76f4\u63a5\u4ece\u56fd\u7a0e\u5c40\u7f51\u7ad9\u4e0a\u4e0b\u8f7d\uff08www.ird.govt.nz\u00a0\uff09\u3002\u586b\u5199\u7684\u65f6\u5019\uff0c\u60a8\u9700\u8981\u63d0\u4f9b\u516c\u53f8\u7684\u7a0e\u53f7\uff0c\u800c\u4e14\u6240\u6709\u7684\u8463\u4e8b\u9700\u8981\u7b7e\u5b57\uff0c\u80a1\u4e1c\u4e5f\u9700\u8981\u7b7e\u5b57\u5e76\u63d0\u4f9b\u4ed6\u4eec\u5404\u81ea\u7684\u7a0e\u53f7\u3002\u586b\u5199\u5b8c\u6bd5\u9001\u4ea4\u7a0e\u52a1\u5c40\u5ba1\u7406\u3002<\/p>\n

\u867d\u7136LAQC\u5177\u6709\u4e00\u5b9a\u9000\u7a0e\u7684\u7279\u6027\uff0c\u4f46\u662f\u4e00\u65e6\u516c\u53f8\u51fa\u73b0\u672a\u7f34\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\uff0c\u80a1\u4e1c\u4eec\u5fc5\u987b\u81ea\u884c\u627f\u62c5\uff0c\u53e6\u5916\uff0c\u80a1\u4e1c\u7684\u53d8\u66f4\u4e5f\u4f1a\u5f71\u54cd\u5230\u516c\u53f8\u6301\u6709LAQC\u7684\u8d44\u683c\u3002\u8fd1\u6765\u7a0e\u52a1\u5c40\u6bd4\u8f83\u6ce8\u610f\u4ee5LAQC\u540d\u4e49\u8d2d\u4e70\u6295\u8d44\u623f\u7684\u5546\u5bb6\uff0c\u6240\u4ee5\u6211\u4eec\u5efa\u8bae\u5546\u5bb6\u4eec\u54a8\u8be2\u4e13\u4e1a\u7684\u4f1a\u8ba1\u5e08\u4e4b\u540e\u518d\u505a\u51b3\u5b9a\u3002<\/p>\n

\uff08\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u64b0\u7a3f\u5355\u4f4d\u6216\u64b0\u7a3f\u4eba\u5bf9\u56e0\u91c7\u7528\u672c\u6587\u800c\u9020\u6210\u7684\u4e00\u5207\u540e\u679c\u4e0d\u8d1f\u4efb\u4f55\u8d23\u4efb\uff0c\u8bfb\u8005\u5728\u505a\u4efb\u4f55\u51b3\u5b9a\u4e4b\u524d\u9700\u5f81\u6c42\u4e13\u4e1a\u4eba\u58eb\u7684\u5efa\u8bae\u3002\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"

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