{"id":5387,"date":"2017-10-13T02:40:00","date_gmt":"2017-10-13T02:40:00","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5387"},"modified":"2021-01-27T02:41:24","modified_gmt":"2021-01-27T02:41:24","slug":"ni-xu-yao-bao-ir3-ma","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma","title":{"rendered":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f"},"content":{"rendered":"<p>\u5bf9\u4e8e\u4e2a\u4eba\u62a5\u7a0e\u5f88\u591a\u4eba\u8fd8\u662f\u4e00\u77e5\u534a\u89e3\uff0c\u90a3\u4e48\u4ec0\u4e48\u65f6\u5019\u9700\u8981\u586b\u5199\u4e2a\u4eba\u62a5\u7a0e\u8868\u683c(IR3)\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u5462\uff1f\u4e0b\u9762\u6211\u4eec\u6765\u8bb2\u8bb2\u5404\u79cd\u60c5\u51b5\uff0c\u770b\u770b\u4f60\u662f\u4e0d\u662f\u5c5e\u4e8e\u5176\u4e2d\u4e00\u5458\u5462\u3002<\/p>\n<p>\u5982\u679c\u4f60\u8d5a\u53d6\u7684\u6536\u5165\u6765\u81ea\u9664\u4e86\u85aa\u91d1,\u5de5\u8d44,\u5229\u606f,\u80a1\u4efd,\u00a0\u6216\u662f\u4ea4\u7a0e\u7684\u6bdb\u5229\u6743\u5a01\u5206\u7ea2\u4ee5\u5916\u7684,\u5305\u62ec:<\/p>\n<ul>\n<li>\u79df\u623f\u6536\u5165\u00a0(Rental income)<\/li>\n<li>\u81ea\u96c7\u7ecf\u8425\u6536\u5165\u6216\u5176\u4ed6\u7684\u751f\u610f\u6536\u5165\u00a0(self-employed or business income)<\/li>\n<li>\u6d77\u5916\u6536\u5165\u00a0(overseas income)<\/li>\n<li>\u6765\u81ea\u73b0\u91d1\u5de5\u4f5c\u7684\u6536\u5165\u6216\u662f\u5728\u53f0\u9762\u4e0b\u4ea4\u6613\u7684\u6536\u5165(income from cash jobs or \u201cunder the table\u201d payments)<\/li>\n<li>\u6765\u81ea\u975e\u6cd5\u7ec4\u7ec7\u7684\u6536\u5165\u00a0(income from an illegal enterprise)<\/li>\n<li>\u8d85\u8fc7$200\u9884\u6263\u7a0e\u6536\u5165(\u539f\u9884\u6263\u7a0e) (More than $200 of scheduler payments, formerly withholding payments)<\/li>\n<li>\u623f\u4ea7,\u00a0\u4fe1\u6258\u57fa\u91d1\u6216\u8005\u5408\u4f5c\u7ecf\u8425\u7684\u6536\u5165\u00a0(estate, trust, or partnership income)<\/li>\n<li>\u8d85\u8fc7$200\u7684\u6d77\u5916\u5229\u606f\u548c\u80a1\u4efd\u5206\u7ea2\u5df2\u6263\u7a0e\u6536\u5165\u00a0(over $200 of overseas interest and dividends that did have tax deducted)<\/li>\n<li>\u6d77\u5916\u6ca1\u6709\u4ea4\u7a0e\u7684\u5229\u606f\u548c\u80a1\u4efd\u5206\u7ea2\u6536\u5165\u00a0(Overseas interest and dividends that didn\u2019t have tax deducted)<\/li>\n<li>\u6ca1\u6709\u6263\u51cf\u5de5\u8d44\u7a0e\u7684\u6536\u5165,\u00a0\u50cf\u80a1\u4e1c\u4f5c\u4e3a\u5458\u5de5\u7684\u5de5\u8d44\u6536\u5165,\u00a0\u6216\u662f\u5728\u4ea4\u7a0e\u7684\u6536\u5165\u635f\u5931\u5236\u5ea6\u4e0b\u6536\u5230\u7684\u6536\u5165. (Income without PAYE deducted, such as shareholder-employee salary or a claim received under a taxable loss of earnings policy).<\/li>\n<li>\u96f6\u7a0e\u7387\u7684\u6295\u8d44\u9879\u76ee\u6240\u5206\u914d\u5230\u7684\u6536\u5165\u00a0(allocated income from a portfolio investment entity that was taxed at a zero rate.)<\/li>\n<li>\u6536\u5230\u7684\u9000\u4f0d\u519b\u4eba\u7684\u9000\u4f11\u91d1\u6216\u8005\u517b\u8001\u91d1,\u00a0\u9700\u8981\u6ce8\u610f\u7684\u662f,\u00a0\u7531\u4e8e\u6bd4\u8f83\u665a\u7684\u6539\u53d8,\u00a0\u8fd9\u4e00\u70b9\u57282010\u5e74IR3\u00a0\u62a5\u7a0e\u6307\u5bfc\u4e0a\u8fd8\u6ca1\u6709.(Received portable superannuation or veterans pension (note that due to this late change the requirement to file an IR3 return is not shown in the 2010 IR3 return guide)).<\/li>\n<\/ul>\n<p>\u9664\u4e86\u4ee5\u4e0a\u60c5\u51b5\u5916\uff0c\u4f60\u4e5f\u6709\u53ef\u80fd\u88ab\u7a0e\u52a1\u5c40\u8981\u6c42\u7533\u62a5IR3\uff0c\u5982\u679c\u4f60\u5c5e\u4e8e\u4e0b\u5217\u60c5\u51b5:<\/p>\n<ul>\n<li>\u9700\u8981\u4ece\u5f80\u5e74\u7684\u4e8f\u635f\u4e2d\u62ff\u6765\u62b5\u6536\u5165,\u6216\u5c06\u5f80\u5e74\u7d2f\u8ba1\u7684\u4e8f\u635f\u5ef6\u7eed\u5230\u8fd9\u4e00\u5e74. (Have losses to claim or brought forward from the previous year)<\/li>\n<li>\u4ece\u5f80\u5e74\u5ef6\u7eed\u8fc7\u6765\u7684\u8fc7\u591a\u7684\u53ef\u62b5\u6263\u7a0e\u989d\u8f6c\u8fc7\u6765. (have excess imputation credits brought forward from the previous year)<\/li>\n<li>\u4e00\u5e74\u4e2d\u6709\u4e00\u90e8\u5206\u65f6\u95f4\u5728\u65b0\u897f\u5170\u548c\u6709\u4e00\u90e8\u5206\u65f6\u95f4\u79bb\u5f00\u65b0\u897f\u5170. (left or arrived in New Zealand part-way through the year).<\/li>\n<li>\u9700\u8981\u5e2e\u52a9\u53bb\u4e16\u7684\u4eba\u586b\u5199IR3\u77e5\u9053\u4ed6\u53bb\u4e16\u7684\u90a3\u4e00\u5929,\u00a0\u5982\u679c\u8fd9\u4e2a\u4eba\u5728\u8fd9\u4e2a\u8d22\u653f\u5e74\u662f\u7b26\u5408\u88ab\u8981\u6c42\u586b\u5199\u7684\u4eba(are filling a return for a deceased person to the date of death (if there is a requirement to file a return for the income year))<\/li>\n<li>\u5728\u8fd9\u4e00\u5e74\u4e2d,\u00a0\u6709\u7533\u8bf7\u7834\u4ea7\u7684\u4eba. (were declared bankrupt part-way through the year).<\/li>\n<li>\u5728\u8fd9\u4e00\u5e74\u4e2d,\u00a0\u6709\u66f4\u6539\u4f60\u7ed3\u7b97\u65e5\u671f. (changed your balance date part-way through the year)<\/li>\n<li>\u4ece\u6295\u8d44\u9879\u76ee\u90a3\u91cc\u5f97\u5230\u7684\u6536\u5165\u7684\u62a5\u7a0e\u6bd4\u7387\u4f4e\u4e8e\u4f60\u76ee\u524d\u7684\u62a5\u7a0e\u6bd4\u7387. (received allocated income from a portfolio investment entity that was taxed at a rate lower than your correct rate).<\/li>\n<li>\u9009\u62e9\u5305\u62ec\u4ece\u7ec4\u5408\u6295\u8d44\u9879\u76ee\u4e2d\u5f97\u5230\u7684\u80a1\u606f\u5206\u7ea2\u662f\u6765\u81ea\u4e8e\u65b0\u897f\u5170\u8bc1\u5377\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u5b9e\u4f53,\u00a0\u4e3a\u4e86\u7533\u8bf7\u53ef\u6263\u62b5\u7a0e. (choose to include dividends received from a portfolio investment entity listed on the New Zealand Stock Exchange, in order to claim imputation credits)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u60a8\u6709\u4efb\u4f55\u7591\u95ee\u7684\u8bdd\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u54a8\u8be2\u3002\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\u6cd5\u5f8b\u8d23\u4efb\uff0c\u8bfb\u8005\u5728\u505a\u4efb\u4f55\u51b3\u5b9a\u4e4b\u524d\u9700\u5f81\u6c42\u4e13\u4e1a\u4eba\u58eb\u7684\u5efa\u8bae\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\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<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5bf9\u4e8e\u4e2a\u4eba\u62a5\u7a0e\u5f88\u591a\u4eba\u8fd8\u662f\u4e00\u77e5\u534a\u89e3\uff0c\u90a3\u4e48\u4ec0\u4e48\u65f6\u5019\u9700\u8981\u586b\u5199\u4e2a\u4eba\u62a5\u7a0e\u8868\u683c(IR3)\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u5462\uff1f\u4e0b\u9762\u6211\u4eec\u6765\u8bb2\u8bb2\u5404\u79cd&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229,232,268],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma\" \/>\n<meta property=\"og:site_name\" content=\"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-13T02:40:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-27T02:41:24+00:00\" \/>\n<meta name=\"author\" content=\"Zoe Song\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Zoe Song\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u5206\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma","og_locale":"zh_CN","og_type":"article","og_title":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","og_description":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f","og_url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma","og_site_name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","article_published_time":"2017-10-13T02:40:00+00:00","article_modified_time":"2021-01-27T02:41:24+00:00","author":"Zoe Song","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Zoe Song","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"1\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma#article","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma"},"author":{"name":"Zoe Song","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/e0f59c31f31c519834154ff5d6ec8b8b"},"headline":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f","datePublished":"2017-10-13T02:40:00+00:00","dateModified":"2021-01-27T02:41:24+00:00","mainEntityOfPage":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma"},"wordCount":239,"commentCount":0,"publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"articleSection":["\u4f1a\u8ba1","\u7a0e\u52a1","\u751f\u6d3b"],"inLanguage":"zh-CN","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma","url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma","name":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#website"},"datePublished":"2017-10-13T02:40:00+00:00","dateModified":"2021-01-27T02:41:24+00:00","description":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f","breadcrumb":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ni-xu-yao-bao-ir3-ma#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pas2008.co.nz\/zh-hans"},{"@type":"ListItem","position":2,"name":"\u4f60\u9700\u8981\u62a5IR3\u5417\uff1f"}]},{"@type":"WebSite","@id":"https:\/\/pas2008.co.nz\/zh-hans#website","url":"https:\/\/pas2008.co.nz\/zh-hans","name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"Accouting Services","publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pas2008.co.nz\/zh-hans?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-CN"},{"@type":"Organization","@id":"https:\/\/pas2008.co.nz\/zh-hans#organization","name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","url":"https:\/\/pas2008.co.nz\/zh-hans","logo":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/logo\/image\/","url":"https:\/\/pas2008.co.nz\/wp-content\/uploads\/2020\/07\/PAS_Logo_3000px_RED1-e1594162466559.png","contentUrl":"https:\/\/pas2008.co.nz\/wp-content\/uploads\/2020\/07\/PAS_Logo_3000px_RED1-e1594162466559.png","width":160,"height":50,"caption":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c"},"image":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/e0f59c31f31c519834154ff5d6ec8b8b","name":"Zoe Song","image":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0e1c732da50a4004f0d54e3f6fc93280?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0e1c732da50a4004f0d54e3f6fc93280?s=96&d=mm&r=g","caption":"Zoe Song"}}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5387"}],"collection":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/comments?post=5387"}],"version-history":[{"count":0,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5387\/revisions"}],"wp:attachment":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/media?parent=5387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/categories?post=5387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/tags?post=5387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}