{"id":5320,"date":"2008-09-01T01:47:30","date_gmt":"2008-09-01T01:47:30","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5320"},"modified":"2021-01-27T01:50:38","modified_gmt":"2021-01-27T01:50:38","slug":"you-guan-bian-yuan-fu-li-shui-fbt-de-ji-suan","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/you-guan-bian-yuan-fu-li-shui-fbt-de-ji-suan","title":{"rendered":"\u6709\u5173\u8fb9\u7f18\u798f\u5229\u7a0e\uff08FBT\uff09\u7684\u8ba1\u7b97"},"content":{"rendered":"<p style=\"font-weight: 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400;\">\u516c\u53f8\u63d0\u4f9b\u8f66\u8f86\u7ed9\u96c7\u5458\u4f5c\u79c1\u4eba\u7528\u9014\uff0c<\/li>\n<li style=\"font-weight: 400;\">\u5728\u5458\u5de5\u88ab\u96c7\u4f63\u671f\u95f4\uff0c\u96c7\u4e3b\u4e3a\u96c7\u5458\u63d0\u4f9b\u4f4e\u606f\u8d37\u6b3e\uff0c<\/li>\n<li style=\"font-weight: 400;\">\u56e0\u4e3a\u804c\u52a1\u7684\u5173\u7cfb\uff0c\u96c7\u5458\u5728\u96c7\u4f63\u671f\u95f4\u83b7\u5f97\u514d\u8d39\u7684\uff0c\u8865\u8d34\u5dee\u4ef7\u7684\uff0c\u6216\u8005\u6253\u6298\u540e\u66f4\u4e3a\u4f18\u60e0\u7684\u5546\u54c1\u548c\u670d\u52a1\uff0c<\/li>\n<li style=\"font-weight: 400;\">\u516c\u53f8\u63d0\u4f9b\u7684\u6709\u5173\u75be\u75c5\u3001\u4e8b\u6545\u6216\u8005\u6b7b\u4ea1\u7684\u798f\u5229\u6d25\u8d34\u4ee5\u53ca\u9000\u4f11\u517b\u8001\u91d1\u7b49\u7b49<\/li>\n<\/ul>\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 style=\"font-weight: 400;\">\n<li>\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>\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 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 style=\"font-weight: 400;\">\u800c\u6709\u4e9b\u798f\u5229\u662f\u4e0d\u8981\u6c42\u4e0a\u7f34\u798f\u5229\u7a0e\u7684\uff0c\u8fd9\u4e9b\u798f\u5229\u5305\u62ec\u4ee5\u4e0b\u51e0\u7c7b\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u73b0\u91d1\u7684\u62a5\u916c\uff0c\u6bd4\u5982\u5de5\u8d44\u85aa\u6c34\u3001\u5229\u606f\u5206\u7ea2\u7b49\uff08\u8fd9\u4e9b\u5df2\u88ab\u6263\u8fc7\u7a0e\uff09<\/li>\n<li style=\"font-weight: 400;\">\u63d0\u4f9b\u7684\u9910\u996e\uff08\u800c\u9910\u5377\u5374\u662f\u8981\u4e0a\u7a0e\u7684\uff09<\/li>\n<li style=\"font-weight: 400;\">\u516c\u53f8\u6240\u63d0\u4f9b\u7684\u4e0e\u516c\u52a1\u76f8\u5173\u7684\u98df\u5bbf\u8d39<\/li>\n<li style=\"font-weight: 400;\">\u516c\u53f8\u62e5\u6709\u7684\u6216\u8005\u79df\u8d41\u7684\u5546\u4e1a\u5de5\u5177\uff0c\u6bd4\u5982\u5c0f\u62d6\u8f66\u3002\u5982\u679c\u6bcf\u4ef6\u5de5\u5177\u7684\u4ef7\u503c\u4e0d\u8d85\u8fc7$5000\uff0c\u5e76\u4e14\u4e3b\u8981\u662f\u7528\u4e8e\u5546\u4e1a\u7528\u9014\uff0c\u4e00\u65e6\u5176\u88ab\u7528\u4f5c\u79c1\u4eba\u7528\u9014\uff0c\u5219\u4e0d\u8981\u6c42\u4e0a\u7f34\u798f\u5229\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\">\u6839\u636e\u96c7\u4f63\u6cd5\uff08Employment\u00a0\u00a0Act\uff09\u91cc\u7684\u5065\u5eb7\u4e0e\u5b89\u5168\u6761\u4f8b\uff0c\u516c\u53f8\u63d0\u4f9b\u8eab\u4f53\u68c0\u67e5\u7684\u8d39\u7528\u4e5f\u4e0d\u9700\u8981\u4e0a\u7f34\u798f\u5229\u7a0e\u3002<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\">\u4e0b\u9762\u6211\u4eec\u6765\u5177\u4f53\u8ba8\u8bba\u4e00\u4e0b\u96c7\u4e3b\u4e3a\u96c7\u5458\u63d0\u4f9b\u8f66\u8f86\u4f5c\u79c1\u4eba\u4f7f\u7528\u7684\u60c5\u51b5\u3002\u90a3\u600e\u6837\u8ba1\u7b97\u8fd9\u7b14\u7a0e\u52a1\u5462\uff1f\u9996\u5148\u8981\u786e\u5b9a\u8f66\u8f86\u7684\u7f34\u7a0e\u4ef7\u683c\uff08taxable value\uff09\u3002\u4e0b\u9762\u7684\u8868\u683c\u603b\u7ed3\u4e86\u786e\u5b9a\u8f66\u8f86\u4ef7\u683c\u7684\u65b9\u6cd5\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u96c7\u4e3b\u62e5\u6709\u8f66\u8f86\uff1a\u8ba1\u7b97\u6807\u51c6\u4e3a\uff0c\u542bGST\u00a0\u7684\u5b9e\u9645\u6210\u672c\u4ef7\u683c(actual cost price)\u548c\u542bGST\u00a0\u7684\u8bfe\u7a0e\u4ef7\u683c(tax value)<\/li>\n<li style=\"font-weight: 400;\">\u96c7\u4e3b\u79df\u8d41\u7684\u6c7d\u8f66\uff1a\u8ba1\u7b97\u6807\u51c6\u4e3a\uff0c\u79df\u8d41\u6c7d\u8f66\u7684\u4ef7\u683c\uff0c\u542bGST\u7684\u6210\u672c\u4ef7\uff08actual cost price\uff09\u548c\u8bfe\u7a0e\u5e10\u9762\u4ef7\u683c(tax book value)\u3002<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u4e3e\u4e2a\u7b80\u5355\u7684\u4f8b\u5b50\uff0c\u5047\u5982A\u00a0\u516c\u53f8\u8d2d\u4e70\u4e86\u4e00\u8f86\u4ef7\u683c\u4e3a$80,000\uff08\u542bGST\uff09\u7684\u8f66\uff0c\u63d0\u4f9b\u7ed9\u516c\u53f8\u4e00\u4f4d\u5458\u5de5\u505a\u79c1\u4eba\u4f7f\u7528\u3002\u8be5\u516c\u53f8\u9009\u62e9\u4e00\u5e74\u4e0a\u7f34\u4e00\u6b21\u798f\u5229\u7a0e\uff0c\u8ba1\u7b97\u7684\u5e74\u4efd\u6301\u7eed5\u5e74\u7684\u65f6\u95f4\u3002\u4fbf\u4e8e\u5927\u5bb6\u7684\u7406\u89e3\uff0c\u6211\u4eec\u5047\u8bbe\u8be5\u5458\u5de5\u4f7f\u7528\u8f66\u7684\u5929\u6570\u4e3a365\u5929\uff0c\u4e24\u79cd\u8ba1\u7b97\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p style=\"font-weight: 400;\">\u8ba1\u7b97\u516c\u5f0f\uff08\u5047\u8bbe\u5458\u5de5\u6ca1\u6709\u4ed8\u4efb\u4f55\u8d39\u7528\uff09\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\">\u91c7\u7528\u6210\u672c\u4ef7\u683c\u65b9\u5f0f(cost price option)\u6765\u8ba1\u7b97\u798f\u5229\u4ef7\u503c\uff1a<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">\u798f\u5229\u7a0e\uff1d<\/p>\n<ol start=\"2\">\n<li style=\"font-weight: 400;\">\u91c7\u7528\u8bfe\u7a0e\u5e10\u9762\u4ef7\u683c\u65b9\u5f0f(tax book value option)\u6765\u8ba1\u7b97\u798f\u5229\u4ef7\u503c\uff1a<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">\u798f\u5229\u7a0e\uff1d<\/p>\n<p style=\"font-weight: 400;\">\u5b9e\u9645\u6210\u672c\u4ef7\u683c\u6cd5\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u7b2c\u4e00\u5e74\uff1a\u5e02\u4ef7\u4e3a80\uff0c000\uff0c\u5e94\u7eb3\u798f\u5229\u7a0e\u4e3a16\uff0c000<\/li>\n<li style=\"font-weight: 400;\">\u7b2c\u4e8c\u5e74\uff1a\u5e02\u4ef7\u4e3a80\uff0c000\uff0c\u5e94\u7eb3\u798f\u5229\u7a0e\u4e3a16\uff0c000<\/li>\n<li style=\"font-weight: 400;\">\u7b2c\u4e09\u5e74\uff1a\u5e02\u4ef7\u4e3a80\uff0c000\uff0c\u5e94\u7eb3\u798f\u5229\u7a0e\u4e3a16\uff0c000<\/li>\n<li style=\"font-weight: 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