{"id":5446,"date":"2009-11-09T02:57:12","date_gmt":"2009-11-09T02:57:12","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5446"},"modified":"2021-01-27T03:02:08","modified_gmt":"2021-01-27T03:02:08","slug":"wei-yuan-gong-ti-gong-fu-li-jiu-yao-shang-jiao-fu-li-shui-ma","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/wei-yuan-gong-ti-gong-fu-li-jiu-yao-shang-jiao-fu-li-shui-ma","title":{"rendered":"\u4e3a\u5458\u5de5\u63d0\u4f9b\u798f\u5229\uff0c \u5c31\u8981\u4e0a\u7f34\u798f\u5229\u7a0e\u5417\uff1f"},"content":{"rendered":"

\u4e00\u4e2a\u4f01\u4e1a\u5982\u4f55\u5065\u5eb7, \u7a33\u5065\u5730\u53d1\u5c55\uff0c\u5f88\u91cd\u8981\u7684\u4e00\u4e2a\u56e0\u7d20\u5c31\u662f\u4f60\u96c7\u5458\u7684\u5de5\u4f5c\u79ef\u6781\u6027\uff0c\u548c\u5f52\u5c5e\u611f\u3002\u4f5c\u4e3a\u4e00\u4e2a\u7ecf\u8425\u751f\u610f\u7684\u8001\u677f\u5982\u4f55\u6fc0\u52b1\u5458\u5de5\u3001\u5438\u7eb3\u548c\u7559\u4f4f\u6709\u4ef7\u503c\u7684\u96c7\u5458\u5462\uff1f\u90a3\u4e48\u5176\u4e2d\u4e00\u4e2a\u6709\u529b\u7684\u63aa\u65bd\u5c31\u662f\u4f01\u4e1a\u7ed9\u5458\u5de5\u63d0\u4f9b\u826f\u597d\u7684\u798f\u5229\u5f85\u9047\uff0c\u7136\u800c\uff0c\u4f01\u4e1a\u7ed9\u96c7\u5458\u63d0\u4f9b\u798f\u5229\u662f\u5426\u4f1a\u7275\u626f\u5230\u67d0\u4e9b\u7a0e\u52a1\u4e0a\u7684\u95ee\u9898\u5462\uff1f\u7b54\u6848\u662f\u80af\u5b9a\u7684\u3002\u5176\u4e2d\u4e00\u4e2a\u7a0e\u79cd\u53eb Fringe Benefit\u00a0\u00a0Tax, \u7b80\u79f0FBT\u3002\u90a3\u4e48\u4eca\u5929\u6211\u4eec\u5c31\u4ecb\u7ecd\u548c\u8ba8\u8bba\u4e00\u4e0b\u65b0\u897f\u5170\u7684\u798f\u5229\u7a0e\u2014Fringe Benefit Tax (FBT)\u3002<\/p>\n

Fringe Benefit Tax\uff08FBT\uff09\u5c31\u662f \u56fd\u5bb6\u7a0e\u52a1\u5c40\u5bf9\u56e0\u96c7\u4e3b\u6216\u901a\u8fc7\u96c7\u4e3b\u652f\u4ed8\u7ed9\u96c7\u5458\uff08\u4e5f\u5305\u62ec\u4e0e\u96c7\u5458\u76f8\u5173\u7684\u4eb2\u5c5e\uff09\u7684\u96c7\u4f63\u6536\u5165\u4e4b\u5916\u7684\u975e\u73b0\u91d1\u798f\u5229\u8d39\u7528\u800c\u5f81\u6536\u7684\u7a0e\u91d1\uff0c\u5b83\u7684\u9002\u7528\u8303\u56f4\u548c\u76f8\u5173\u5185\u5bb9\u5305\u62ec\u4ee5\u4e0b\uff1a<\/strong><\/p>\n

    \n
  1. \u516c\u53f8\u63d0\u4f9b\u6c7d\u8f66\u4f5c\u79c1\u4eba\u7528\u9014\uff0c\u800c\u4e14\u8fd9\u90e8\u8f66\u7684\u4e3b\u8981\u4f7f\u7528\u76ee\u7684\u662f\u4e3a\u96c7\u5458\u4e2a\u4eba\u670d\u52a1\uff1b<\/strong><\/li>\n
  2. \u5728\u5458\u5de5\u88ab\u96c7\u4f63\u671f\u95f4\uff0c\u4e3a\u96c7\u5458\u6240\u63d0\u4f9b\u4f4e\u606f\u8d37\u6b3e\uff1b<\/strong><\/li>\n
  3. \u4e3a<\/strong>\u96c7\u5458\u5728\u96c7\u4f63\u671f\u95f4\u63d0\u4f9b\u514d\u8d39\u7684\uff0c\u8865\u8d34\u5dee\u4ef7\u7684\u6216\u8005\u6253\u6298\u540e\u66f4\u4e3a\u4f18\u60e0\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1b<\/strong><\/li>\n
  4. \u516c\u53f8\u63d0\u4f9b\u7684\u6709\u5173\u75be\u75c5\u3001\u4e8b\u6545\u6216\u8005\u6b7b\u4ea1\u7684\u798f\u5229\u6d25\u8d34\uff0c\u4fdd\u9669\u8d39\u4ee5\u53ca\u9000\u4f11\u517b\u8001\u91d1\u7b49\u7b49\u3002<\/strong><\/li>\n<\/ol>\n

     <\/p>\n

    \u4ee5\u4e0b\u6211\u4eec\u6765\u8be6\u7ec6\u7684\u5206\u6790\u4e0a\u9762\u7684\u51e0\u70b9\uff0c \u9996\u5148\u6211\u4eec\u6765\u8bf4\u8bf4\u8f66\u8f86\uff0c\u53ea\u8981\u6c7d\u8f66\u662f\u63d0\u4f9b\u7ed9\u96c7\u5458(\u5305\u62ec\u80a1\u4e1c\u5458\u5de5)\u79c1\u4eba\u4f7f\u7528,\u65e0\u8bba\u96c7\u5458\u662f\u5426\u5b9e\u9645\u4f7f\u7528,\u00a0\u96c7\u4e3b\u90fd\u8981\u652f\u4ed8\u798f\u5229\u7a0e.<\/p>\n

    \u7279\u522b\u6ce8\u610f<\/strong>\uff1a\u81ea\u96c7\u7ecf\u8425\uff08sole trader\uff09\u548c\u5408\u4f5c\u7ecf\u8425(partnership)\u4e2d\u79c1\u7528\u516c\u53f8\u8f66\u662f\u4e0d\u9700\u8981\u652f\u4ed8\u798f\u5229\u7a0e(FBT)\u7684,\u00a0\u4f46\u662f\u4ed6\u4eec\u9700\u8981\u7528logbook\u00a0\u6765\u8bb0\u5f55\u4ed6\u4eec\u7528\u8be5\u6c7d\u8f66\u5728\u751f\u610f\u4e0a\u7684\u8d39\u7528.\u800c\u4e14\u5e74\u5e95\u7533\u62a5\u7684\u6240\u5f97\u7a0e\u548cGST\u91cc\u9762\u5bf9\u8f66\u8f86\u7684\u8d39\u7528\u505a\u51fa\u8c03\u6574\u3002\u5982\u679c\u6c7d\u8f66\u7684\u4ef7\u503c\u4e0d\u9ad8\u4e8e$5000\u5143\u662f\u4e0d\u9700\u8981\u7533\u62a5FBT\u798f\u5229\u7a0e\u7684\u3002<\/p>\n

    \u90a3\u662f\u4e0d\u662f\u6240\u6709\u7684\u516c\u53f8\u63d0\u4f9b\u8f66\u8f86\u90fd\u8981\u4e0a\u7f34\u798f\u5229\u7a0e\u5462\uff1f\u7b54\u6848\u4e0d\u662f\u3002\u56fd\u5bb6\u7a0e\u52a1\u5c40\u7ed9\u5de5\u4f5c\u6709\u5173\u7684\u8f66\u8f86\u63d0\u4f9b\u4e86\u201c\u5de5\u4f5c\u6709\u5173\u6c7d\u8f66(Work- related vehicles)\u798f\u5229\u7a0e\u7684\u8c41\u514d\u201d\u3002\u5de5\u4f5c\u6709\u5173\u8f66\u8f86\u798f\u5229\u7a0e\u7684\u8c41\u514d\u5305\u62ec\u5458\u5de5\u53ef\u4ee5\u628a\u516c\u53f8\u63d0\u4f9b\u7684\u8f66\u8f86\u505c\u653e\u5728\u5bb6\u91cc,\u4f46\u4e0d\u5141\u8bb8\u79c1\u7528,\u00a0\u516c\u53f8\u4e00\u5b9a\u8981\u6709\u6761\u4ef6\u9650\u5236\u7684\u8ba9\u96c7\u5458\u628a\u8f66\u5b58\u653e\u5728\u5bb6\u91cc.\u4e0d\u662f\u6240\u6709\u7684\u5de5\u4f5c\u6709\u5173\u7684\u8f66\u8f86\u8981\u7533\u62a5\u798f\u5229\u7a0e\u7684\uff0c\u5de5\u4f5c\u6709\u5173\u8f66\u8f86\u60f3\u8981\u83b7\u5f97\u798f\u5229\u7a0e\u7684\u8c41\u514d\u5c31\u8981\u7b26\u5408\u4ee5\u4e0b\u51e0\u70b9\u8981\u6c42\uff1a<\/p>\n

      \n
    1. \u8fd9\u8f86\u6c7d\u8f66\u7684\u8bbe\u8ba1\u539f\u7406\u5c31\u662f\u4e0d\u80fd\u591f\u4e58\u8f7d\u4efb\u4f55\u5ba2\u4eba.<\/li>\n
    2. \u516c\u53f8\u7684\u540d\u5b57,\u6807\u5fd7,\u5546\u6807\u9700\u8981\u957f\u671f\u56fa\u5b9a\u8d34\u5728\u6c7d\u8f66\u7684\u5916\u8868.<\/li>\n
    3. \u96c7\u4e3b\u4e00\u5b9a\u8981\u7528\u4e66\u4fe1\u5f62\u5f0f(In writing)\u901a\u77e5\u96c7\u5458\u8be5\u6c7d\u8f66\u4e0d\u80fd\u79c1\u7528\uff0c\u4f46\u4ece\u5bb6\u91cc\u51fa\u53d1\u5230\u4e0a\u73ed\u53ef\u4ee5\u4f8b\u5916\u3002\u7528\u4e66\u4fe1\u7684\u5f62\u5f0f\u6765\u89e3\u91ca\u7ed9\u96c7\u5458\u77e5\u9053\u8be5\u8f66\u8f86\u7684\u9650\u5236\u548c\u7528\u9014.<\/li>\n
    4. \u96c7\u4e3b\u8981\u5b9a\u671f\u5bf9\u8f66\u8f86\u8fdb\u884c\u68c0\u67e5,\u6700\u4f4e\u9650\u5ea6\u8981\u4e00\u4e2a\u5b63\u5ea6\u8fdb\u884c\u4e00\u6b21\u7684\u68c0\u67e5,\u786e\u4fdd\u96c7\u5458\u9075\u5b88\u5bf9\u8f66\u8f86\u7684\u4f7f\u7528\u9650\u5236.<\/li>\n<\/ol>\n

      \u5f53\u7136,\u8fd8\u6709\u66f4\u591a\u7684\u4e2a\u522b\u7684\u6c7d\u8f66\u798f\u5229\u7a0e\u7684\u8c41\u514d\u4f46\u8981\u6839\u636e\u4e2a\u522b\u60c5\u51b5\u6765\u5224\u65ad\u662f\u5426\u53ef\u4ee5\u8c41\u514d,\u4ee5\u53ca\u8c41\u514d\u7684\u6bd4\u7387.\u6839\u636e\u4ee5\u4e0a\u7684\u5206\u6790\u8fd9\u91cc\u662f\u5f88\u9002\u5408\u96c7\u4e3b\u63d0\u4f9b\u8f66\u8f86\u7ed9\u96c7\u5458\u5f53\u5458\u5de5\u798f\u5229\u6765\u7528\u4e8e\u5de5\u4f5c\u4e0a.\u00a0\u8fd9\u6837\u4e00\u6765\u53ef\u4ee5\u63d0\u4f9b\u66f4\u9ad8\u7684\u5de5\u4f5c\u6548\u7387\u548c\u7ed9\u5458\u5de5\u5e26\u6765\u9f13\u52b1.\u800c\u53ea\u8981\u8fbe\u5230\u4ee5\u4e0a\u7684\u6761\u4ef6\u96c7\u4e3b\u5c31\u53ef\u4ee5\u8c41\u514d\u798f\u5229\u7a0e.<\/p>\n

      \u63a5\u4e0b\u6765\u6211\u4eec\u6765\u5206\u6790\u4e00\u4e0b\u96c7\u4e3b\u7ed9\u96c7\u5458\u63d0\u4f9b\u7684\u4f4e\u5229\u606f\u8d37\u6b3e\u7684\u76f8\u5173\u7a0e\u52a1\u3002\u516c\u53f8\u63d0\u4f9b\u7ed9\u96c7\u5458\u6216\u8005\u80a1\u4e1c\u7684\u4f4e\u5229\u606f\u8d37\u6b3e\u662f\u9700\u8981\u4e0a\u7f34FBT\u798f\u5229\u7a0e\u7684, \u8d37\u6b3e\u5305\u62ec\u5168\u90e8\u7684\u4f18\u60e0,\u6bd4\u5982,\u63d0\u524d\u53d1\u5de5\u8d44,\u5b58\u6b3e,\u4e0d\u540c\u7684\u65b9\u5f0f\u501f\u8d37, \u548c\u4efb\u4f55\u7684\u4fe1\u7528(\u5305\u62ec\u5ef6\u8fdf\u507f\u8fd8\u503a\u52a1,)\u00a0\u00a0\u516c\u53f8\u5458\u5de5\u5728\u5176\u516c\u53f8\u7684\u201c\u7d27\u5bc6\u5408\u4f5c\u516c\u53f8\u201d\u91cc\u9762\u6709\u6d41\u52a8\u7684\u501f\u8d37\u4e5f\u662f\u8d37\u6b3e\u3002\u5982\u679c\u96c7\u4e3b\u5728\u6ca1\u63d0\u4f9b\u4efb\u4f55\u4f18\u60e0\u7684\u8bf7\u51b5\u4e0b\u501f\u8d37\u7ed9\u5458\u5de5\u4e0d\u9700\u8981\u652f\u4ed8\u798f\u5229\u7a0e(FBT), FBT\u798f\u5229\u7a0e\u8ba1\u7b97\u4f4e\u5229\u606f\u8d37\u6b3e \u662f\u6839\u636e\u5bf9\u6bd4\u8d37\u6b3e\u7684\u5229\u606f\u7387\u4e0e\u4f7f\u7528\u89c4\u5b9a\u7684\u5229\u606f\u7387 (prescribed interest rates) \u6765\u8ba1\u7b97\u7684\u5229\u606f\u7387\u3002 \u90a3\u4e48\u5229\u606f\u7eb3\u7a0e\u7684\u4e3b\u4f53\u6709\u54ea\u4e9b\u5462\uff1f\u5176\u4e2d\u5305\u62ec\uff1a\u5982\u679c\u96c7\u4e3b\u7ed9\u96c7\u5458\u63d0\u4f9b\u8d37\u6b3e\u7684\u5229\u606f\u5c0f\u4e8e\u7528\u89c4\u5b9a\u7684\u5229\u606f\u7387\u6765\u8ba1\u7b97\u7684\u5229\u606f\uff0c\u6216\u8005\u73b0\u65f6\u7684\u5e02\u573a\u8d37\u6b3e\u5229\u606f\u7387\u00a0,\u90a3\u4e48\u96c7\u4e3b\u5c31\u8981\u4e3a\u4e4b\u95f4\u7684\u5dee\u989d\u4e0a\u7f34FBT\u798f\u5229\u7a0e.\u5982\u679c\u7b2c\u4e09\u65b9\u516c\u53f8\u5e2e\u52a9\u516c\u53f8\u63d0\u4f9b\u4f4e\u5229\u606f\u8d37\u6b3e\u7ed9\u516c\u53f8\u7684\u96c7\u5458,\u00a0\u90a3\u4e48\u516c\u53f8\u540c\u6837\u4e5f\u53ef\u80fd\u8981\u652f\u4ed8FBT\u798f\u5229\u7a0e,\u00a0\u6bd4\u5982,\u00a0\u5982\u679c\u548c\u516c\u53f8\u4ee5\u5916\u6709\u5173\u7cfb\u7684\u516c\u53f8\u7ed9\u516c\u53f8\u5458\u5de5\u63d0\u4f9b\u4f4e\u5229\u606f\u8d37\u6b3e,\u00a0\u8fd9\u6837\u96c7\u4e3b\u5c31\u9700\u8981\u4e0a\u7f34FBT\u00a0\u798f\u5229\u7a0e.\u4ee5\u4e0a\u79cd\u79cd\u90fd\u7b97\u4e3a\u5229\u606f\u7eb3\u7a0e\u7684\u4e3b\u9898\u3002\u90a3\u4e48\u8d37\u6b3e\u4e0d\u7eb3\u7a0e\u4e3b\u4f53\u6709\u54ea\u4e9b\u5462\uff1f\u5982\u679c\u96c7\u4e3b\u7ed9\u96c7\u5458\u63d0\u4f9b\u7684\u8d37\u6b3e\uff0c\u8ddf\u5176\u7ed9\u4e00\u822c\u5927\u4f17\u5ba2\u6237\u63d0\u4f9b\u7684\u5546\u4e1a\u4fe1\u8d37\u662f\u4e00\u6837\u7684\uff0c\u8fd9\u6837\u7684\u60c5\u51b5\u4e0b\u96c7\u4e3b\u662f\u4e0d\u9700\u8981\u4e0a\u7f34\u798f\u5229\u7a0e\u7684.<\/p>\n

      \u73b0\u5728\u6211\u4eec\u518d\u6765\u8bb2\u89e3\u4e00\u4e0b\u514d\u8d39\u6216\u6253\u6298\u4ea7\u54c1\u548c\u670d\u52a1\u7684\u798f\u5229\u7a0e\u3002\u96c7\u4e3b\u7ed9\u5458\u5de5\u63d0\u4f9b\u7684\u4efb\u4f55\u514d\u8d39\u8865\u52a9,\u6253\u6298\u4ea7\u54c1\u6216\u8005\u670d\u52a1,\u00a0\u90fd\u9700\u8981\u4e0a\u7f34\u798f\u5229\u7a0e\u7684.\u4f46\u662f\u7a0e\u52a1\u5c40\u4e5f\u6709\u8c41\u514d\u6761\u4f8b(Exemption threshold),\u00a0\u5982\u679c\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u6bcf\u4e2a\u5458\u5de5\u6bcf\u4e2a\u5b63\u5ea6\u7684\u798f\u5229\u4e0d\u8d85\u8fc7$200,\u00a0\u5e76\u4e14\u5168\u5e74\u63d0\u4f9b\u7ed9\u6240\u6709\u7684\u5458\u5de5\u7684\u798f\u5229\u603b\u989d\u4e0d\u8d85\u8fc7$15,000\u7684\u8bdd\uff0c\u90a3\u4e48\u8fd9\u90e8\u5206\u798f\u5229\u662f\u53ef\u4ee5\u4e0d\u7528\u7f34\u7eb3\u798f\u5229\u7a0e\u7684.\u8003\u8651\u5230\u7a0e\u52a1\u5c40\u7684\u201c\u8c41\u514d\u6761\u4f8b\u201d\uff0c\u96c7\u4e3b\u4eec\u4e5f\u5c31\u53ef\u4ee5\u4e3a\u81ea\u5df1\u7684\u5458\u5de5\u5206\u53d1\u4e00\u4e9b\u4f4e\u989d\u7684\u5956\u52b1\u4e86\u3002\u7269\u54c1\u7eb3\u7a0e\u7684\u4e3b\u4f53\uff1a\u5982\u679c\u96c7\u4e3b\u63d0\u4f9b\u7ed9\u96c7\u5458\u7684\u5546\u54c1\u5728\u4f4e\u4e8e\u5176\u6210\u672c\u4ef7\u683c,\u8fd9\u6837\u96c7\u4e3b\u5c31\u8981\u4e0a\u7f34\u798f\u5229\u7a0e(FBT).\u00a0\u96c7\u4e3b\u7684\u6210\u672c\u4ef7\u683c\u4e00\u822c\u662f\u96c7\u4e3b\u8d2d\u4e70\u8be5\u7269\u54c1\u7684\u4ef7\u683c.\u5982\u679c\u96c7\u4e3b\u662f\u751f\u4ea7\u5546\u5176\u751f\u4ea7\u6216\u8005\u52a0\u5de5\u5546\u54c1,\u00a0\u90a3\u4e48\u5546\u54c1\u7684\u6210\u672c\u4ef7\u683c\u662f\u96c7\u4e3b\u9500\u552e\u7ed9\u5927\u4f17\u5ba2\u6237\u7684\u6700\u4f4e\u4ef7\u683c\u00a0(\u6279\u53d1\u6216\u8005\u96f6\u552e),\u00a0\u6bd4\u5982\u8bf4,\u00a0\u5982\u679c\u96c7\u4e3b\u662f\u996e\u54c1\u751f\u4ea7\u5546,\u00a0\u63d0\u4f9b\u514d\u8d39\u7684\u996e\u54c1\u7ed9\u96c7\u5458\u62ff\u56de\u5bb6,\u00a0\u8fd9\u6837\u7684\u60c5\u51b5\u4e0b\u96c7\u4e3b\u5c31\u8981\u652f\u4ed8\u798f\u5229\u7a0e\u4e86.\u90a3\u4e48\u90a3\u4e9b\u7269\u54c1\u4e0d\u7eb3\u7a0e\u7684\u4e3b\u4f53\u5462?\u00a0\u7269\u54c1\u4e0d\u7eb3\u7a0e\u7684\u4e3b\u4f53\uff1a\u5982\u679c\u96c7\u4e3b\u5356\u7ed9\u96c7\u5458\u7684\u7269\u54c1\u6ca1\u6709\u4f4e\u4e8e\u5176\u6210\u672c\u4ef7\u683c,\u90a3\u4e48\u96c7\u4e3b\u662f\u4e0d\u9700\u8981\u4e0a\u7f34\u798f\u5229\u7a0e.\u6216\u8005\u5982\u679c\u4e00\u4e2a\u7269\u54c1\u7684\u5e73\u65f6\u96f6\u552e\u4ef7\u683c\u662f$300\u00a0\u6216\u8005\u5c0f\u4e8e,\u00a0\u548c\u5982\u679c\u662f\u5728\u201dspecial\u201d\u00a0\u7279\u4ef7\u9500\u552e\u7684\u90a3\u4e48\u5982\u679c\u96c7\u4e3b\u6253\u6298\u7ed9\u96c7\u5458,\u00a0\u5728\u8fd9\u4e2a\u60c5\u51b5\u4e0b\u96c7\u4e3b\u662f\u4e0d\u9700\u8981\u652f\u4ed8FBT\u798f\u5229\u7a0e\u7684.<\/p>\n

      \u7269\u54c1\u4e0d\u7eb3\u7a0e\u53ea\u9002\u7528\u4e8e\u5982\u679c\u96c7\u5458\u8d2d\u4e70\u7269\u54c1\u65f6\u652f\u4ed8\u7ed9\u96c7\u4e3b\u7684\u4ef7\u683c\u9ad8\u4e8e<\/p>\n

        \n
      • \u96c7\u4e3b\u6210\u672c\u768495%\u00a0\u6216\u8005,<\/li>\n
      • \u9500\u552e\u4ef7\u683c\u768495% , \u5982\u679c\u6709\u5408\u7406\u6570\u91cf\u7684\u76f8\u540c\u8d27\u7269\u53ef\u5728\u7279\u4ef7\u9500\u552e\u7ed9\u516c\u4f17<\/li>\n<\/ul>\n

        \u6700\u540e,\u6211\u4eec\u8bb2\u8bb2\u75be\u75c5\u3001\u4e8b\u6545\u6216\u8005\u6b7b\u4ea1\u7684\u798f\u5229\u6d25\u8d34\u4ee5\u53ca\u9000\u4f11\u517b\u8001\u91d1\u7684\u76f8\u5173\u798f\u5229\u7a0e,\u5982\u679c\u96c7\u4e3b\u7ed9\u96c7\u5458\u63d0\u4f9b\u6709\u5173 \u75c5,\u610f\u5916\u6216\u8005\u6b7b\u4ea1\u6d25\u8d34.\u846c\u793c\u4fe1\u6258, \u4fdd\u9669\u57fa\u91d1\u7684\u53cb\u597d\u578b\u793e\u4f1a\uff0c\u751f\u6d3b\uff0c\u517b\u8001\u91d1\u4e2a\u4eba\u610f\u5916\u6216\u75be\u75c5\u7684\u653f\u7b56\u3002\u548c\u517b\u8001\u91d1\u8ba1\u5212\u7b49\u7b49..\u96c7\u4e3b\u90fd\u8981\u4e3a\u63d0\u4f9b\u8fd9\u4e9b\u798f\u5229\u800c\u652f\u4ed8\u798f\u5229\u7a0e\u3002<\/p>\n

        \u6839\u636e\u4ee5\u4e0a\u7684\u79cd\u7c7b\u798f\u5229,\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

          \n
        1. \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
        2. \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

          \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

          (\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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