{"id":5305,"date":"2008-08-25T01:18:14","date_gmt":"2008-08-25T01:18:14","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5305"},"modified":"2021-01-27T01:28:31","modified_gmt":"2021-01-27T01:28:31","slug":"xin-xi-lan-de-shui-shou-zhong-lei","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/xin-xi-lan-de-shui-shou-zhong-lei","title":{"rendered":"\u65b0\u897f\u5170\u7684\u7a0e\u6536\u79cd\u7c7b"},"content":{"rendered":"<p><span lang=\"EN-US\">\u7b2c\u4e00\uff0c<\/span><strong><span lang=\"EN-US\">Income Tax<\/span>\uff08\u6240\u5f97\u7a0e\uff09<\/strong>\uff1a\u6240\u6709\u4ee5\u4e0b\u79cd\u7c7b\u7684\u6536\u5165\u90fd\u8981\u9700\u8981\u4ea4\u7eb3\u6240\u5f97\u7a0e\uff1a\u5de5\u8d44\u85aa\u91d1\u3001\u7ecf\u5546\u6216\u81ea\u96c7\u7ecf\u8425\u7684\u6536\u5165\u3001\u516c\u5171\u4fdd\u969c\u91d1\u3001\u6295\u8d44\u6240\u5f97\u7684\u6536\u5165\u3001\u79df\u91d1\u3001\u51fa\u552e\u8d44\u672c\uff08\u975e\u4e2a\u4eba\u8d22\u4ea7\uff09\u6240\u8d5a\u5f97\u7684\u5229\u6da6\uff0c\u4ee5\u53ca\u65b0\u897f\u5170\u5c45\u6c11\u6240\u6709\u6d77\u5916\u7684\u6536\u5165\u3002\u76ee\u524d\u65b0\u897f\u5170\u7684\u6240\u5f97\u7a0e\u7387\u4e3a\uff1a<\/p>\n<ul>\n<li>\u5e74\u6536\u5165\u5728<span lang=\"EN-US\">$14<\/span>\uff0c<span lang=\"EN-US\">000\u4ee5\u4e0b<\/span>\u00a0\uff0d<span lang=\"EN-US\">10.5%<\/span><\/li>\n<li>\u5e74\u6536\u5165\u5728<span lang=\"EN-US\">$14<\/span>\uff0c<span lang=\"EN-US\">001\u5230$48\uff0c000\u4e4b\u95f4\uff0d17.5%<\/span><\/li>\n<li>\u5e74\u6536\u5165\u5728<span lang=\"EN-US\">$48<\/span>\uff0c<span lang=\"EN-US\">001<\/span>\u81f3<span lang=\"EN-US\">$70<\/span>\uff0c<span lang=\"EN-US\">000<\/span>\u4e4b\u95f4\uff0d<span lang=\"EN-US\">30%<\/span><\/li>\n<li>\u5e74\u6536\u5165\u8d85\u8fc7<span lang=\"EN-US\">$7<\/span><span lang=\"EN-US\">0,000<\/span>\uff0d<span lang=\"EN-US\">33%<\/span><\/li>\n<\/ul>\n<p><span lang=\"EN-US\">\u7b2c\u4e8c\uff0c<\/span><strong><span lang=\"EN-US\">GST<\/span>\uff08\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff09<\/strong>\uff1a<span lang=\"EN-NZ\">GST<\/span>\u662f\u7ebd\u897f\u5170\u6700\u5e38\u89c1\u7684\u7a0e\u79cd\u4e4b\u4e00\uff0c\u5e73\u65f6\u5728\u6211\u4eec\u7684\u65e5\u5e38\u82b1\u8d39\u4e2d\uff0c\u5403\u996d\u3001\u770b\u7535\u5f71\u3001\u4e70\u8863\u670d\u7b49\u7b49\u51e0\u4e4e\u6240\u6709\u7684\u5546\u54c1\u548c\u670d\u52a1\u90fd\u662f\u88ab\u82db\u4ee5<span lang=\"EN-US\">GST<\/span>\u7684\uff0c\u7a0e\u7387\u4e3a<span lang=\"EN-US\">15%<\/span>\u3002\u5168\u5e74\u751f\u610f\u8425\u4e1a\u989d\u8d85\u8fc7<span lang=\"EN-US\">NZ$60,000<\/span>\u5219\u5fc5\u987b\u767b\u8bb0<span lang=\"EN-US\">GST<\/span>\uff0c\u800c\u5bf9\u4e8e<span lang=\"EN-US\">GST<\/span>\u6ce8\u518c\u7684\u751f\u610f\u4eba\u6765\u8bf4\uff0c\u4f60\u5728\u9500\u552e\u7684\u8fc7\u7a0b\u4e2d\u4ee3\u8868\u653f\u5e9c\u5411\u4e70\u65b9\u6536\u53d6<span lang=\"EN-US\">GST<\/span>\uff0c\u540c\u65f6\uff0c\u4f60\u5728\u652f\u4ed8\u4e0e\u751f\u610f\u6709\u5173\u7684\u8d39\u7528\u65f6\u4e5f\u5fc5\u987b\u5411\u5356\u65b9\u652f\u4ed8<span lang=\"EN-US\">GST<\/span>\uff0c\u8fd9\u90e8\u5206<span lang=\"EN-US\">GST<\/span>\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7d22\u56de\u3002\u53ef\u4ee5\u9009\u62e9\u6bcf\u4e2a\u6708\u3001\u6bcf\u4e24\u4e2a\u6708\u6216\u6bcf\u516d\u4e2a\u6708\u7533\u62a5<span lang=\"EN-US\">GST<\/span>\u3002<\/p>\n<p><span lang=\"EN-US\">\u7b2c\u4e09\uff0c<\/span><strong><span lang=\"EN-US\">Resident Withholding Tax (<\/span>\u5c45\u6c11\u9884\u6263\u7a0e<span lang=\"EN-US\">)<\/span><\/strong><span lang=\"EN-US\">\u00a0<\/span>\uff1a\u94f6\u884c\u6216\u5176\u4ed6\u540c\u7c7b\u578b\u7684\u673a\u6784\u4f1a\u5728\u4f60\u7684\u6295\u8d44\u5229\u606f\u4e2d\u6263\u9664\u9884\u6263\u7a0e\u3002\u5728\u62a5\u7a0e\u5e74\u5ea6\u7684\u7ec8\u671f\u7533\u62a5\u65f6\uff0c\u4f60\u53ef\u4ee5\u7528\u7f34\u8fc7\u7684<span lang=\"EN-US\">\u201c<\/span>\u9884\u6263\u7a0e<span lang=\"EN-US\">\u201d<\/span>\u6765\u62b5\u6263\u6295\u8d44\u6240\u5f97\u7684\u6536\u5165\u3002\u5982\u679c\u516c\u53f8\u5728\u5206\u53d1\u7ed9\u80a1\u4e1c\u7684\u80a1\u606f\u4e2d\u6263\u9664\u4e86\u9884\u6263\u7a0e\uff0c\u80a1\u4e1c\u4fbf\u53ef\u5728\u62a5\u7a0e\u65f6\u7d22\u8981\u51cf\u6263\u3002<\/p>\n<p><span lang=\"EN-US\">\u7b2c\u56db\uff0c<\/span><strong><span lang=\"EN-US\">Accident Compensation Premiums<\/span>\uff08\u610f\u5916\u4e8b\u6545\u8d54\u507f\u4fdd\u9669\u91d1\uff09<\/strong>\uff1a\u65b0\u897f\u5170\u610f\u5916\u8d54\u507f\u5236\u5ea6\u662f\u7528\u6765\u8d44\u52a9\u90a3\u4e9b\u610f\u5916\u53d7\u4f24\u7684\u53d7\u5bb3\u8005\u7684\u533b\u7597\u3001\u5eb7\u590d\u548c\u56e0\u610f\u5916\u53d7\u4f24\u6240\u635f\u5931\u6536\u5165\u800c\u5efa\u7acb\u7684\u3002\u6240\u6709\u4eba\u548c\u4f01\u4e1a\u90fd\u5fc5\u987b\u5448\u4ea4\u610f\u5916\u8d54\u507f\u7a0e\u3002\u610f\u5916\u8d54\u507f\u7a0e\u4f1a\u7531\u96c7\u4e3b\u76f4\u63a5\u5728\u6240\u5f97\u7a0e\u4e2d\u6263\u9664\u3002\u81ea\u96c7\u7ecf\u8425\u4eba\u58eb\u9700\u8981\u5728\u4ea4\u5176\u4ed6\u7a0e\u9879\u65f6\u4e00\u8d77\u4ea4\u4ed8\u610f\u5916\u8d54\u507f\u7a0e\u3002<\/p>\n<p><span lang=\"EN-US\">\u7b2c\u4e94\uff0c<\/span><strong><span lang=\"EN-US\">FBT<\/span><span lang=\"EN-US\">\uff08<\/span>\u9644\u52a0\u798f\u5229\u7a0e\uff09<\/strong><span lang=\"EN-US\">\uff1a<\/span>\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\u5de5\u8d44\u4ee5\u5916\u7684\u6536\u5165\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\uff0c\u7a0e\u6b3e\u4e5f\u662f\u7531\u96c7\u4e3b\u8d1f\u8d23\u4ea4\u4ed8\u3002<\/p>\n<p>\u5176\u4ed6\u7a0e\u79cd\u8fd8\u6709\uff1a\u8d60\u4e0e\u7a0e<span lang=\"EN-US\">(<\/span><span lang=\"EN-US\">gift duty)<\/span>\u3001\u652f\u7968\u7a0e\u4ee5\u53ca\u5bf9\u70df\u9152\u3001\u77f3\u6cb9\u5236\u54c1\u6240\u5f81\u6536\u7684\u56fd\u5185\u5546\u54c1\u7a0e\u7b49\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7b2c\u4e00\uff0cIncome Tax\uff08\u6240\u5f97\u7a0e\uff09\uff1a\u6240\u6709\u4ee5\u4e0b\u79cd\u7c7b\u7684\u6536\u5165\u90fd\u8981\u9700\u8981\u4ea4\u7eb3\u6240\u5f97\u7a0e\uff1a\u5de5\u8d44\u85aa\u91d1\u3001\u7ecf\u5546\u6216\u81ea\u96c7\u7ecf\u8425\u7684\u6536\u5165\u3001\u516c&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u65b0\u897f\u5170\u7684\u7a0e\u6536\u79cd\u7c7b | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u65b0\u897f\u5170\u6709\u4e94\u5927\u7a0e\u6536\u79cd\u7c7b\uff0cIncome Tax\uff08\u6240\u5f97\u7a0e\uff09\uff0cGST\uff08\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff09\uff0cResident Withholding Tax (\u5c45\u6c11\u9884\u6263\u7a0e)\uff0cAccident 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