{"id":5433,"date":"2009-11-09T02:53:39","date_gmt":"2009-11-09T02:53:39","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5433"},"modified":"2021-01-27T02:56:21","modified_gmt":"2021-01-27T02:56:21","slug":"gu-ding-zi-chan-zhe-jiu-fang-fa-de-xuan-ze","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/gu-ding-zi-chan-zhe-jiu-fang-fa-de-xuan-ze","title":{"rendered":"\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u65b9\u6cd5\u7684\u9009\u62e9"},"content":{"rendered":"

\u7531\u4e8e\u5728\u65b0\u897f\u5170\u6ce8\u518c\u516c\u53f8\u7684\u76f8\u5173\u624b\u7eed\u6bd4\u8f83\u7b80\u5355\uff0c\u5f88\u591a\u534e\u4eba\u670b\u53cb\u5728\u6765\u4e86\u8fd9\u8fb9\u4e4b\u540e\uff0c\u5f80\u5f80\u90fd\u9009\u62e9\u521b\u5efa\u548c\u7ecf\u8425\u81ea\u5df1\u7684\u751f\u610f\u3002\u5728\u751f\u610f\u7684\u521d\u671f\uff0c\u5546\u6237\u5f80\u5f80\u4f1a\u8d2d\u7f6e\u4e00\u4e9b\u8d27\u7269\u53ca\u8bbe\u5907\u3002\u7531\u4e8e\u6ca1\u6709\u592a\u591a\u7684\u4f1a\u8ba1\u77e5\u8bc6\uff0c\u5f88\u591a\u670b\u53cb\u9519\u8bef\u7684\u5c06\u539f\u672c\u5c5e\u4e8e\u516c\u53f8\u7684\u8d44\u4ea7\u4e5f\u5f53\u4f5c\u662f\u4e00\u822c\u516c\u53f8\u7684\u652f\u51fa\u6765\u52a0\u4ee5\u7533\u62a5\uff0c\u663e\u7136\u8fd9\u79cd\u505a\u6cd5\u662f\u6709\u6b20\u59a5\u5f53\u7684\u3002\u5728\u4e0a\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u4e5f\u63d0\u5230\u4e86\u51c6\u786e\u8bb0\u5f55\u6d41\u6c34\u8d26\u5bf9\u7406\u6e05\u751f\u610f\u8d26\u76ee\u7684\u91cd\u8981\u6027\u3002\u5176\u4e2d\u6709\u4e00\u6761\u5c31\u662f\u6709\u5173\u4e8e\u751f\u610f\u8d44\u4ea7\u7684\u6298\u65e7\uff0c\u4f7f\u7528\u6b63\u786e\u7684\u6298\u65e7\u65b9\u5f0f\u548c\u5229\u7387\u5bf9\u7406\u6e05\u751f\u610f\u8d26\u76ee\u6709\u7740\u4e00\u5b9a\u7684\u5e2e\u52a9\u3002\u5728\u672c\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c06\u4e3a\u5927\u5bb6\u8be6\u7ec6\u4ecb\u7ecd\u6709\u5173\u751f\u610f\u8d44\u4ea7\u7684\u51e0\u79cd\u6298\u65e7\u65b9\u6cd5\u3002<\/p>\n

\u5728\u8fd9\u91cc\uff0c\u5148\u8981\u89e3\u91ca\u4e00\u4e0b\u4ec0\u4e48\u662f\u6298\u65e7\uff1f\u6298\u65e7\uff0c\u662f\u6307\u5728\u56fa\u5b9a\u8d44\u4ea7\u4f7f\u7528\u5bff\u547d\u5185\uff0c\u6309\u7167\u786e\u5b9a\u7684\u65b9\u6cd5\u5bf9\u5e94\u8ba1\u6298\u65e7\u989d\u8fdb\u884c\u7cfb\u7edf\u5206\u644a\u3002\u4e14\u6bcf\u5e74\u8ba1\u7b97\u51fa\u7684\u6298\u65e7\u91d1\u989d\u53ef\u4ee5\u4f5c\u4e3a\u8d39\u7528\u5728\u516c\u53f8\u6536\u5165\u4e2d\u8fdb\u884c\u62b5\u6263\u3002\u90a3\u4e48\u600e\u6837\u7684\u7269\u54c1\u4f1a\u88ab\u8981\u6c42\u4f5c\u6298\u65e7\u8ba1\u7b97\u5462\uff1f\u901a\u5e38\u6765\u8bf4\uff0c\u5f53\u516c\u53f8\u6240\u8d2d\u4e70\u5e76\u7528\u4e8e\u751f\u610f\u7684\u7269\u54c1\u9884\u8ba1\u4f7f\u7528\u5e74\u9650\u8d85\u8fc712\u4e2a\u6708(A fixed asset is an asset you generally expect to use in your business for more than a year)\u4e14\u7269\u54c1\u7684\u4ef7\u503c\u8d85\u8fc7$500\u5143\u65f6\uff0c\u6b64\u7269\u54c1\u53d8\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u662f\u516c\u53f8\u6240\u6301\u6709\u7684\u8d44\u4ea7\u3002\u4f8b\u5982\uff0c\u5546\u7528\u6c7d\u8f66(Motor vehicle)\uff0c\u623f\u4ea7(Property)\u7b49\u3002\u4f5c\u4e3a\u516c\u53f8\u6240\u8d44\u4ea7\uff0c\u8d2d\u4e70\u8fd9\u4e9b\u7269\u54c1\u65f6\u7684\u652f\u51fa\u5c31\u4e0d\u80fd\u4e00\u6b21\u6027\u4ece\u516c\u53f8\u6536\u5165\u4e2d\u62b5\u6263\uff0c\u800c\u662f\u9700\u8981\u8ba1\u7b97\u6bcf\u5e74\u7684\u6298\u65e7\u91d1\u989d(You cannot deduct the full cost of purchasing these assets from your taxable income in the year of purchase. You can, however, claim depreciation)\u00a0\u3002\u8981\u63d0\u9192\u5546\u6237\u7684\u662f\uff0c\u5e76\u4e0d\u662f\u6240\u6709\u7684\u56fa\u5b9a\u8d44\u4ea7\u90fd\u80fd\u88ab\u6298\u65e7\uff0c\u4f8b\u5982\u571f\u5730(Land)\u5c31\u662f\u4e0d\u80fd\u88ab\u6298\u65e7\u7684\u3002\u4e3a\u4e86\u907f\u514d\u65e5\u540e\u67e5\u8d26\u65f6\u7684\u4e0d\u4fbf\uff0c\u4f5c\u4e3a\u5546\u6237\u9700\u8981\u51c6\u5907\u4e00\u672c\u56fa\u5b9a\u8d44\u4ea7\u767b\u8bb0\u672c\u6765\u663e\u793a\u4f60\u5c06\u8981\u8fdb\u884c\u6298\u65e7\u7684\u56fa\u5b9a\u8d44\u4ea7(You will have to keep a fixed asset register to show assets you will be depreciating)\u5e76\u4fdd\u7559\u8d2d\u4e70\u53ca\u51fa\u552e\u4efb\u4f55\u56fa\u5b9a\u8d44\u4ea7\u7684\u76f8\u5173\u7a0e\u52a1\u53d1\u7968(You need to prove the purchase and sale of any fixed asset with a tax invoice)\u3002<\/p>\n

\u4e00\u822c\u5e38\u7528\u7684\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u6cd5\u6709\u4e24\u79cd\uff0c\u5206\u522b\u662f\u76f4\u7ebf\u6298\u65e7\u6cd5(Straight line depreciation)\u548c\u4ef7\u503c\u9012\u51cf\u6298\u65e7\u6cd5(Diminishing value depreciation)\u3002\u5546\u6237\u53ef\u6839\u636e\u81ea\u5df1\u9700\u8981\u53ca\u56fa\u5b9a\u8d44\u4ea7\u7684\u7279\u6027\uff0c\u9009\u7528\u4efb\u610f\u4e00\u79cd\u65b9\u6cd5\u6765\u8fdb\u884c\u6298\u65e7\u8ba1\u7b97\u3002\u5728\u8ba1\u7b97\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u7387\u671f\u95f4\uff0c\u5546\u6237\u5982\u679c\u6709\u9700\u8981\u66f4\u6362\u5148\u524d\u7684\u6298\u65e7\u65b9\u6cd5\uff0c\u5219\u9700\u8981\u5728\u7b2c\u4e8c\u5e74\u4ece\u65b0\u5f00\u59cb\u8ba1\u7b97\u00a0(You can change methods for any asset form year to year)\u00a0\u3002<\/p>\n

 <\/p>\n

\u76f4\u7ebf\u6298\u65e7\u6cd5<\/strong><\/p>\n

\u76f4\u7ebf\u6298\u65e7\u6cd5\u662f\u6307\u5c06\u56fa\u5b9a\u8d44\u4ea7\u7684\u5e94\u6298\u65e7\u91d1\u989d\u5747\u5300\u5730\u5206\u644a\u5230\u8be5\u9879\u8d44\u4ea7\u7684\u5404\u4e2a\u4f7f\u7528\u671f\u95f4\u3002\u7531\u4e8e\u662f\u5e73\u5747\u5206\u914d\uff0c\u6240\u4ee5\u5728\u6298\u65e7\u91d1\u989d\u7684\u8ba1\u7b97\u4e0a\u76f8\u5bf9\u6bd4\u8f83\u7b80\u5355\u3002\u53ea\u9700\u5c06\u56fa\u5b9a\u8d44\u4ea7\u7684\u603b\u4ef7\u503c\u4e58\u4ee5\u76f8\u5bf9\u5e94\u7684\u6298\u65e7\u6bd4\u7387\uff0c\u4fbf\u53ef\u4ee5\u5f97\u51fa\u6bcf\u5e74\u7684\u6298\u65e7\u91d1\u989d\u3002\u8981\u63d0\u9192\u5546\u6237\u7684\u662f\uff0c\u5982\u679c\u4f60\u5df2\u7ecf\u6ce8\u518c\u4e86GST\uff0c\u5c31\u5fc5\u987b\u5728\u56fa\u5b9a\u8d44\u4ea7\u539f\u6709\u4ef7\u503c\u4e2d\u6263\u9664GST\u7684\u90e8\u5206\u00a0(If you are registered for GST, the cost excludes any GST you have already claimed in your GST return)\u3002\u4f8b\u5982\uff0c\u674e\u5148\u751f\u4e8e\u4eca\u5e74\u8d2d\u4e70\u4e86\u4e00\u8f86\u4ef7\u503c\u4e3a$36000(\u542bGST)\u6c7d\u8f66\u4f5c\u4e3a\u751f\u610f\u4e4b\u7528\uff0c\u5e76\u9009\u62e9\u4e8630%\u7684\u6298\u7ebf\u6298\u65e7\u7387\u6765\u5bf9\u8f66\u8f86\u8fdb\u884c\u6298\u65e7\u3002\u5728\u6263\u9664\u4e86GST\u4e4b\u540e\uff0c\u8f66\u8f86\u7684\u5b9e\u9645\u4ef7\u503c\u4e3a$32000 ($36000-$36000\/9)\u00a0\u3002\u6839\u636e\u76f4\u7ebf\u6298\u65e7\u6cd5\uff0c\u674e\u5148\u751f\u53ea\u9700\u5c06\u8f66\u8f86\u7684\u5b9e\u9645\u4ef7\u503c\u4e58\u4ee5\u6298\u65e7\u7387\uff0c\u4fbf\u53ef\u5f97\u5230\u6bcf\u5e74\u7684\u6298\u65e7\u91d1\u989d,\u4e5f\u5c31\u662f$9600\u4e00\u5e74\u00a0($32000*30%)\u3002\u4f7f\u7528\u8fd9\u79cd\u6298\u65e7\u6cd5\u7684\u597d\u5904\u5728\u4e8e\uff0c\u5546\u6237\u53ea\u9700\u8981\u901a\u8fc7\u4e00\u6b21\u7684\u8ba1\u7b97\u4fbf\u53ef\u5f97\u51fa\u4e4b\u540e\u51e0\u5e74\u7684\u6298\u65e7\u91d1\u989d\u3002<\/p>\n

 <\/p>\n

\u4ef7\u503c\u9012\u51cf\u6298\u65e7\u6cd5<\/strong><\/p>\n

\u5bf9\u4e8e\u4e00\u822c\u4e0d\u592a\u719f\u6089\u4f1a\u8ba1\u5e38\u8bc6\u7684\u5546\u6237\u6765\u8bf4\uff0c\u4ef7\u503c\u9012\u51cf\u6298\u65e7\u6cd5\u5728\u8ba1\u7b97\u4e0a\u6709\u4e00\u5b9a\u7684\u590d\u6742\u6027\u3002\u4ef7\u503c\u9012\u51cf\u6298\u65e7\u6cd5\u662f\u6839\u636e\u6bcf\u5e74\u8c03\u6574\u540e\u7684\u56fa\u5b9a\u8d44\u4ea7\u4ef7\u503c\u52a0\u4ee5\u8ba1\u7b97\u51fa\u6765\u7684\u3002\u56e0\u6b64\uff0c\u6bcf\u5e74\u90fd\u9700\u8981\u4ece\u65b0\u8fdb\u884c\u6298\u65e7\u8ba1\u7b97\uff0c\u4e14\u6298\u65e7\u91d1\u989d\u4e5f\u5404\u4e0d\u76f8\u540c\u3002\u5177\u4f53\u7684\u505a\u6cd5\u662f\u7528\u56fa\u5b9a\u8d44\u4ea7\u7684\u539f\u6709\u4ef7\u503c\u51cf\u53bb\u4e4b\u524d\u51e0\u5e74\u8ba1\u7b97\u51fa\u7684\u6298\u65e7\u91d1\u989d\u7684\u603b\u6570(This value is the original cost less any depreciation already claimed in previous years)\u00a0\u3002\u548c\u76f4\u7ebf\u6298\u65e7\u6cd5\u4e00\u6837\uff0c\u5982\u679c\u4f60\u5df2\u7ecf\u6ce8\u518c\u4e86GST\uff0c\u5c31\u5fc5\u987b\u5728\u56fa\u5b9a\u8d44\u4ea7\u539f\u6709\u4ef7\u503c\u4e2d\u6263\u9664GST\u7684\u90e8\u5206\u3002\u8fd8\u662f\u56de\u5230\u4e4b\u524d\u7684\u4f8b\u5b50\uff0c\u674e\u5148\u751f\u8fd9\u6b21\u6253\u7b97\u7528\u4ef7\u503c\u9012\u51cf\u6298\u65e7\u6cd5\u6765\u5bf9\u4ed6\u6240\u8d2d\u4e70\u7684\u6c7d\u8f66\u8fdb\u884c\u6298\u65e7\u8ba1\u7b97\u3002\u867d\u7136\u674e\u5148\u751f\u4ecd\u65e7\u9009\u7528\u4e8630%\u7684\u6298\u65e7\u7387\uff0c\u4f46\u662f\u7531\u4e8e\u6298\u65e7\u65b9\u6cd5\u4e0d\u540c\uff0c\u6240\u5f97\u51fa\u7684\u6298\u65e7\u91d1\u989d\u5fc5\u7136\u6709\u6240\u4e0d\u540c\u3002\u5728\u8ba1\u7b972009\u5e74\u6298\u65e7\u91d1\u989d\u65f6\uff0c\u5176\u8ba1\u7b97\u65b9\u6cd5\u4e0e\u76f4\u7ebf\u6298\u65e7\u6cd5\u662f\u4e00\u6837\u7684\u3002\u5728\u6263\u9664\u4e86GST\u4e4b\u540e\uff0c\u8f66\u8f86\u7684\u5b9e\u9645\u4ef7\u503c\u4e3a$32000 ($36000-$36000\/9)\u00a0\u3002\u7531\u4e8e\u662f\u65b0\u8d2d\u4e70\u7684\u56fa\u5b9a\u8d44\u4ea7\uff0c\u76f4\u63a5\u7528\u6210\u672c\u4ef7\u4e58\u4ee5\u6298\u65e7\u7387\u4fbf\u53ef\u5f97\u51fa\u5e74\u5ea6\u6298\u65e7\u91d1\u989d\uff0c\u5373$9600=$32000*30%\u3002\u4f46\u662f\u5728\u7b2c\u4e8c\u5e74\u8ba1\u7b97\u6298\u65e7\u989d\u7684\u65b9\u6cd5\u5c31\u6709\u6240\u4e0d\u540c\u4e86\u3002\u9996\u5148\u5fc5\u987b\u5728\u6210\u672c\u4ef7\u4e2d\u51cf\u53bb\u5e74\u7684\u6298\u65e7\u91d1\u989d\uff0c\u5f97\u51fa\u65b0\u8c03\u6574\u540e\u7684\u56fa\u5b9a\u8d44\u4ea7\u4ef7\u503c\uff0c\u518d\u4e58\u4ee5\u6298\u65e7\u738730%\u3002\u6839\u636e\u8fd9\u4e2a\u516c\u5f0f\u7684\u8bdd\uff0c\u7b2c\u4e8c\u5e74\u7684\u6298\u65e7\u91d1\u989d\u5c31\u5e94\u8be5\u4e3a$6720=($32000-$9600)*30%\u3002\u4e4b\u540e\u7684\u51e0\u5e74\u4e5f\u662f\u5982\u6b64\u8ba1\u7b97\uff0c\u76f4\u81f3\u51fa\u552e\u6216\u66f4\u6539\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u91d1\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002\u4ee5\u4e0b\u662f\u6211\u4eec\u6839\u636e\u4ef7\u503c\u9012\u51cf\u6298\u65e7\u6cd5\u6240\u5217\u51fa\u7684\u674e\u5148\u751f\u524d\u4e09\u5e74\u5bf9\u6c7d\u8f66\u7684\u6298\u65e7\u91d1\u989d<\/p>\n\n\n\n\n\n\n\n\n
Year<\/strong><\/td>\n2009<\/strong><\/td>\n2010<\/strong><\/td>\n2011<\/strong><\/td>\n<\/tr>\n
\u6210\u672c\u4ef7<\/strong><\/p>\n

(Cost price)<\/strong><\/td>\n

$32000<\/strong><\/td>\n$32000<\/strong><\/td>\n$32000<\/strong><\/td>\n<\/tr>\n
\u51cf\u53bb\u5df2\u6709\u6298\u65e7\u989d<\/strong><\/p>\n

(Less depreciation already claimed)<\/strong><\/td>\n

$0<\/strong><\/td>\n$9600<\/strong><\/td>\n$6720<\/strong><\/td>\n<\/tr>\n
\u8c03\u6574\u540e\u7684\u7a0e\u6536\u4ef7\u503c<\/strong><\/p>\n

\u00a0(Adjusted tax value)<\/strong><\/td>\n

$32000<\/strong><\/td>\n$22400<\/strong><\/td>\n$15680<\/strong><\/td>\n<\/tr>\n
\u6298\u65e7\u7387<\/strong><\/p>\n

(Depreciation rate)<\/strong><\/td>\n

30%<\/strong><\/td>\n30%<\/strong><\/td>\n30%<\/strong><\/td>\n<\/tr>\n
\u5e74\u5ea6\u6298\u65e7\u989d<\/strong><\/p>\n

(Claim this amount)<\/strong><\/td>\n

$9600<\/strong><\/td>\n$6720<\/strong><\/td>\n$4704<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4ee5\u4e0a\u7684\u4e24\u79cd\u6709\u5173\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u662f\u6700\u4e3a\u5927\u5bb6\u6240\u5e38\u7528\u7684\u3002\u5177\u4f53\u5e94\u8be5\u9009\u7528\u90a3\u79cd\u624d\u662f\u6700\u7b26\u5408\u4f60\u7684\u5229\u76ca\uff0c\u5219\u9700\u8981\u7cbe\u660e\u7684\u5546\u5bb6\u81ea\u5df1\u53bb\u5b9a\u593a\u4e86\u3002\u7531\u4e8e\u6bcf\u4e2a\u56fa\u5b9a\u8d44\u4ea7\u7684\u7279\u6027\u4e0d\u540c\u3002<\/p>\n

(\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>\n

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