{"id":5466,"date":"2009-12-16T03:02:37","date_gmt":"2009-12-16T03:02:37","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5466"},"modified":"2021-01-27T03:05:05","modified_gmt":"2021-01-27T03:05:05","slug":"shen-me-shi-zeng-yu-shui-huo-li-wu-shui-gift-duty","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shen-me-shi-zeng-yu-shui-huo-li-wu-shui-gift-duty","title":{"rendered":"\u4ec0\u4e48\u662f\u8d60\u4e0e\u7a0e\u6216\u793c\u7269\u7a0e\uff08gift duty\uff09\uff1f"},"content":{"rendered":"

\u4ec0\u4e48\u662f\u8d60\u4e0e\u7a0e\u6216\u793c\u7269\u7a0e\uff08gift duty<\/strong>\uff09\uff1f<\/strong><\/p>\n

\u793c\u7269\u7a0e\u5c31\u662f\u5bf9\u4eba\u4e0e\u4eba\u4e4b\u95f4\u8d60\u4e0e\u7684\u793c\u7269\u8d85\u8fc7\u4e00\u5b9a\u7684\u4ef7\u503c\uff0c\u00a0\u6240\u5f81\u6536\u7684\u4e00\u79cd\u7a0e\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u00a0\u793c\u7269\u7684\u8d60\u9001\u4eba<\/strong>(<\/strong>giver)\u8d1f\u6709\u9996\u8981\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u00a0\u4f46\u662f\u5982\u679c\u8d60\u9001\u4eba\u6ca1\u6709\u7f34\u7eb3\u7a0e\u6b3e\u90a3\u4e48\u63a5\u53d7\u4eba<\/strong>\u5c31\u6709\u7eb3\u7a0e\u7684\u4e49\u52a1\uff0c\u00a0\u6216\u8005\u8d60\u9001\u4eba\u53ea\u7f34\u7eb3\u4e86\u90e8\u5206\u7a0e\u6b3e\u3002\u90a3\u4e48\u63a5\u53d7\u4eba\u5c31\u9700\u8981\u7f34\u7eb3\u672a\u5b8c\u7a0e\u7684\u90e8\u5206\u3002<\/p>\n

\u4ee5\u4e0b\u51e0\u79cd\u60c5\u51b5\u5c5e\u4e8e\u8d60\u4e0e\u7a0e\u5bf9\u2018\u8d60\u4e0e<\/strong>\u2019\u7684\u754c\u5b9a\uff1a<\/p>\n

\u00fc\u00a0\u00a0\u6ca1\u6709\u4efb\u4f55\u56de\u6b3e\u7684\u8d60\u4e0e<\/p>\n

\u00fc\u00a0\u00a0\u6216\u6536\u5230\u7684\u56de\u6b3e\u5927\u5927\u4f4e\u4e8e\u8d60\u4e0e\u7684\u7269\u54c1\u7684\u4ef7\u503c<\/p>\n

\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n

\u5982\u679c\u6709\u6536\u5230\u56de\u6b3e\uff0c\u90a3\u4e48\u793c\u7269\u7a0e\u7684\u8ba1\u7a0e\u4f9d\u636e\u5c31\u662f\u8d60\u4e0e\u7684\u4ef7\u503c\u51cf\u53bb\u4f1a\u6536\u56de\u6b3e\u9879\u540e\u7684\u4ef7\u503c\u3002<\/p>\n

\u4e86\u89e3\u4e86\u4ee5\u4e0a\u7684\u57fa\u672c\u7406\u5ff5\u540e\uff0c\u6211\u4eec\u518d\u6765\u770b\u770b\u4ec0\u4e48\u9879\u76ee\u53ef\u4ee5\u88ab\u770b\u505a\u2018\u8d60\u4e0e<\/strong>\u2019(gift)\uff1a<\/p>\n

\u00fc\u00a0\u00a0\u4efb\u4f55\u79cd\u7c7b\u7684\u8d22\u4ea7\uff0c\u6bd4\u5982\uff1a\u80a1\u7968\u3001\u571f\u5730<\/p>\n

\u00fc\u00a0\u00a0\u4efb\u4f55\u5f62\u5f0f\u7684\u4ed8\u6b3e\uff08payment\uff09<\/p>\n

\u00fc\u00a0\u00a0\u521b\u7acb\u4fe1\u6258\u57fa\u91d1\u00a0\uff08\u00a0the creation of a trust\uff09<\/p>\n

\u00fc\u00a0\u00a0\u503a\u52a1\u7684\u514d\u9664\u6216\u51cf\u5c11\u00a0\u00a0( a forgiveness or reduction of debt)<\/p>\n

\u00fc\u00a0\u00a0\u5141\u8bb8\u503a\u6b3e\u4fdd\u6301\uff08outstanding\uff09,\u6240\u4ee5\u4e0d\u80fd\u901a\u8fc7\u6b63\u5e38\u7684\u6cd5\u5f8b\u884c\u4e3a\u8fdb\u884c\u8ffd\u8ba8\uff08collected\uff09<\/p>\n

\u54ea\u79cd\u8d60\u4e0e\u793c\u7269\u7684\u884c\u4e3a\u4f1a\u4ea7\u751f\u7eb3\u7a0e\u4e49\u52a1\u5462\uff1f<\/strong><\/p>\n

\u6240\u2018\u8d60\u4e0e\u2019\u00a0\u7684\u2018\u793c\u7269\u2018\u5728\u65b0\u897f\u5170\u3002\u00a0\u53e6\u5916\uff0c\u5c3d\u7ba1\u2018\u8d60\u4e0e\u2019\u00a0\u7684\u8d22\u7269\u5728\u65b0\u897f\u5170\u4e4b\u5916\uff0c\u4f46\u662f\u8d60\u9001\u4eba<\/strong>\u7684\u957f\u671f\u5c45\u4f4f\u5730\u662f\u5728\u65b0\u897f\u5170\uff0c\u6216\u8005\u8d60\u9001\u4eba\u662f\u65b0\u897f\u5170\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\u65f6\uff0c\u4e5f\u5c5e\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u8303\u56f4\u3002<\/p>\n

\u793c\u7269\u7a0e(<\/strong>gift duty)\u7684\u7a0e\u7387\u4e00\u89c8\u8868<\/strong><\/p>\n

\n\n\n\n\n\n\n\n\n
\u2018<\/strong>\u793c\u7269\u2019<\/strong>\u7684\u4ef7\u503c<\/td>\n\u7a0e\u7387<\/td>\n<\/tr>\n
$0\u00a0\u00a0\u00a0\u00a0\u00a0–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$27,000<\/td>\n\u4e0d\u7528\u7f34\u7eb3\u793c\u7269\u7a0e<\/td>\n<\/tr>\n
$27,001 -$36,000<\/td>\n5%<\/td>\n<\/tr>\n
$36,001 -$54,000<\/td>\n\u00a0$450+10%*\u00a0\u8d85\u8fc7$36\uff0c000\u7684\u90e8\u5206<\/td>\n<\/tr>\n
$54,001 – $72,000<\/td>\n$2,250+20%*\u8d85\u8fc7$54\uff0c000\u7684\u90e8\u5206<\/td>\n<\/tr>\n
<$72,000<\/td>\n$5,850+25%*\u8d85\u8fc7$72\uff0c000\u7684\u90e8\u5206<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

    \n
  • \u5982\u679c\u5728\u4e00\u5e74\u5f53\u4e2d\uff0c\u793c\u7269\u7684\u4ef7\u503c\u4f4e\u4e8e\u6216\u7b49\u4e8e$27,000,\u5219\u4e0d\u7528\u7f34\u7eb3\u793c\u7269\u7a0e\u3002<\/li>\n
  • \u5728\u6709\u4e9b\u6848\u4f8b\u4e2d,\u00a0\u5c3d\u7ba1\u6ca1\u6709\u793c\u7269\u7a0e\u7684\u7eb3\u7a0e\u4e49\u52a1,\u00a0\u5374\u9700\u8981\u5728IRD\u5907\u6848.\u00a0\u4e3e\u4e2a\u4f8b\u5b50:\u00a0\u5047\u5982\u572812\u4e2a\u6708\u91cc\u4f60\u6240\u8d60\u4e88\u7684\u793c\u7269\u7684\u4ef7\u503c\u8d85\u8fc7$12,000\u65f6,\u4f60\u5fc5\u987b\u586b\u5199\u793c\u7269\u62a5\u8868IR 196.\u00a0\u8fd9\u4e2a\u8868\u683c\u53ef\u4ee5\u4eceIRD\u7684\u7f51\u7ad9\u4e0a\u4e0b\u8f7d\u6216\u7ed9IRD\u6253\u7535\u8bdd\u7d22\u8981, 0800 257 773.<\/li>\n<\/ul>\n

    \n

    \u5982\u4f55\u6838\u7b97\u793c\u7269\u7684\u4ef7\u503c<\/strong><\/p>\n\n\n\n\n\n
    \u7c7b\u522b<\/strong><\/td>\n\u65b9\u6cd5<\/strong><\/td>\n<\/tr>\n
    \u571f\u5730<\/td>\n\u4ee5\u4e0b\u65b9\u6cd5\u4efb\u9009\u5176\u4e00<\/p>\n

    \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u8d60\u4e88\u4eba\u548c\u00a0IRD\u00a0\u4e4b\u95f4\u6240\u8fbe\u6210\u7684\u5408\u7ea6<\/p>\n

    \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u6700\u65b0\u8bc4\u5b9a\u7684\u4ef7\u503c\u6216\u7279\u522b\u4ef7\u503c<\/td>\n<\/tr>\n

    \u5176\u4ed6\u8d22\u4ea7<\/td>\n\u8d60\u4e88\u4eba\u5fc5\u987b\u53ef\u4ee5\u63d0\u4f9bIRD\u00a0\u6ee1\u610f\u7684\u4f30\u4ef7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/strong><\/p>\n

      \n
    1. \u591a\u7b14\u8d60\u4e88<\/u><\/li>\n<\/ol>\n

      \u5982\u679c\u4e00\u4e2a\u4eba\u572812\u4e2a\u5f53\u4e2d\u53d1\u751f\u591a\u7b14\u8d60\u4e88<\/strong>,\u90a3\u4e48\u8d60\u4e88\u7684\u793c\u7269\u7684\u4ef7\u503c\u5fc5\u987b\u52a0\u5728\u4e00\u8d77\u6838\u7b97\u793c\u7269\u7a0e(gift duty)<\/p>\n

      \u4f8b\u5982:\u00a0\u4e00\u4e2a\u4eba\u57282005\u5e744\u67081\u65e5,\u00a0\u8d60\u4e88\u91d1\u989d\u4e3a$30,000,\u00a0\u90a3\u4e48\u5e94\u7f34\u00a0\u7a0e\u6b3e\u4e3a: ($30,000-$27,000)*5%=$150;\u540c\u5e74\u00a08\u67085\u65e5,\u53c8\u53d1\u751f\u4e00\u7b14\u6570\u989d\u4e3a$10,000\u7684\u8d60\u4e0e,\u00a0\u90a3\u4e48\u5168\u5e74\u7684\u793c\u7269\u7a0e\u5e94\u8be5\u8fd9\u6837\u8ba1\u7b97:<\/p>\n\n\n\n\n\n\n\n\n\n
      \u91d1\u989d(valuation)<\/strong><\/td>\n\u793c\u7269\u7a0e(<\/strong>\u3000gift duty)<\/strong><\/td>\n<\/tr>\n
      0-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0$27,000<\/td>\n0<\/td>\n<\/tr>\n
      $27,001-$36,000<\/td>\n$(36,000-27,000)*5%=$450<\/td>\n<\/tr>\n
      $4,000<\/td>\n$4,000*10%=$400<\/td>\n<\/tr>\n
      \u603b\u8ba1\u00a0:(gift\u00a0\u00a0value)\u00a0\u00a0$40,000<\/td>\n$850<\/td>\n<\/tr>\n
      \u51cf\u53bb2005\u5e744\u67081\u65e5\u5df2\u7f34\u7684\u7a0e\u91d1<\/td>\n$150<\/td>\n<\/tr>\n
      2005\u5e748\u67085\u65e5,\u00a0\u5e94\u7f34\u7a0e\u91d1<\/td>\n$850-$150=$700<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \n

      \u800c\u4e14\u7a0e\u91d1\u7684\u5206\u644a\u6bd4\u4f8b\u5982\u4e0b:<\/p>\n\n\n\n\n\n\n
      \u65e5\u671f<\/td>\n\u793c\u7269\u4ef7\u503c<\/td>\n\u6bd4\u4f8b<\/td>\n\u7a0e\u7684\u5206\u644a<\/td>\n<\/tr>\n
      2005.4.1<\/td>\n$30,000<\/td>\n$30,000\/$40,000=75%<\/td>\n$850*75%=$637.5<\/td>\n<\/tr>\n
      2005.8.5<\/td>\n$10,000<\/td>\n$10,000\/$40,000=25%<\/td>\n$850*25%=$212.5<\/td>\n<\/tr>\n
      \u5408\u8ba1<\/strong>:<\/strong><\/td>\n$40,000<\/strong><\/td>\n\u00a0<\/strong><\/td>\n$850<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \n

        \n
      1. \u5982\u679c\u8fd9\u4e2a\u4eba\u7684\u7b2c\u4e09\u6b21\u8d60\u4e0e<\/u>\u662f\u4ece2005\u5e748\u67085\u65e5\u7b97\u8d77\u4e00\u5e74\u4e4b\u5185,\u00a0\u4f46\u662f\u663e\u7136\u5df2\u7ecf\u8d85\u51fa12\u4e2a\u6708\u7684\u671f\u9650\u4ece2005\u5e744\u67081\u00a0\u65e5\u7b97\u8d77\u768412\u4e2a\u6708\u4e4b\u5185,\u90a3\u4e48\u8fd9\u4e2a\u7b2c\u4e09\u7b14\u7684\u793c\u7269\u7a0e\u5c31\u8981\u4ece2005\u5e748\u67085\u65e5\u5f00\u59cb\u7d2f\u8ba1\u793c\u7269\u7a0e\u7684\u8ba1\u7a0e\u91d1\u989d,\u00a0\u800c\u4e148\u67085\u65e5\u5df2\u7f34\u7684$212.5\u5c31\u53ef\u4ee5\u4f5c\u4e3a\u5df2\u7f34\u7eb3\u7a0e\u6b3e\u4ece\u8ba1\u7b97\u7684\u7a0e\u91d1\u4e2d\u51cf\u53bb.<\/li>\n<\/ol>\n

        \n

          \n
        1. \u8d60\u4e0e\u4eba\u4f9d\u7136\u4fdd\u7559\u5229\u76ca\u5728\u6240\u8d60\u9001\u7684\u8d22\u4ea7\u4e2d<\/u>\uff08Value of the gift when the giver retains an interest in it\uff09<\/li>\n<\/ol>\n

          \n

          \u6bd4\u5982,\u7236\u6bcd\u6253\u7b97\u628a\u623f\u5b50\u8d60\u9001\u7ed9\u81ea\u5df1\u7684\u5b69\u5b50,\u00a0\u4f46\u662f\u4fdd\u7559\u6761\u6b3e\u662f\u7236\u6bcd\u751f\u524d\u4ecd\u7136\u6709\u6743\u4f7f\u7528\u76f4\u81f3\u53bb\u4e16\uff0c\u7136\u540e\u8d60\u4e0e\u624d\u751f\u6548.<\/p>\n

          \n

          \u5728\u6709\u4e9b\u60c5\u51b5\u4e0b,\u4fdd\u7559\u5229\u76ca\u662f\u88ab\u5ffd\u7565\u7684,\u6240\u4ee5\u793c\u7269\u7a0e\u7684\u8ba1\u7b97\u662f\u8d22\u4ea7\u7684\u5168\u90e8\u4ef7\u503c\u6765\u636e\u4ee5\u6838\u7b97\u7684.<\/p>\n

          \n

          \u4f46\u662f\u89c4\u5219\u5bf9\u4e8e\u51b3\u5b9a\u662f\u5426\u88ab\u8ba4\u4e3a\u662f\u793c\u7269\u800c\u9700\u8981\u7f34\u7eb3\u793c\u7269\u7a0e\uff0c\u8981\u6839\u636e\u4e0d\u540c\u7684\u7279\u6b8a\u60c5\u51b5\u6765\u5224\u5b9a\u3002\u56e0\u6b64\u5f53\u4f60\u6253\u7b97\u53d1\u751f\u8d60\u4e0e\u884c\u4e3a\uff0c\u81ea\u5df1\u53c8\u4e0d\u592a\u660e\u767d\u662f\u5426\u6d89\u53ca\u793c\u7269\u7a0e\uff0c\u4f60\u5c31\u9700\u8981\u54a8\u8be2IRD\uff0c\u8ba9IRD\u5177\u4f53\u95ee\u9898\u5177\u4f53\u5206\u6790.<\/p>\n

          \n

          \u5728\u8fd9\u4e2a\u7c7b\u522b\u4e0b\uff0c\u00a0\u5982\u679c\u8d60\u4e0e\u4eba\u89c9\u5f97\u60f3\u53d6\u6d88\u6216\u4fee\u6539\u8d60\u4e0e\u610f\u56fe\uff0c\u53ef\u4ee5\u4ee5\u4e66\u9762\u7684\u5f62\u5f0f\u544a\u77e5IRD\uff0c\u00a0\u6700\u597d\u5728\u8d60\u4e0e\u6587\u4ef6\u9012\u4ea4\u76846\u4e2a\u6708\u4e4b\u5185\u3002<\/p>\n

          \n

          \u65e5\u671f\u7684\u786e\u5b9a<\/strong><\/p>\n

          \u00a0<\/strong><\/p>\n

          \u4e00\u822c\u6765\u8bb2\uff0c\u00a0\u5b8c\u6210\u793c\u7269\u7684\u8d60\u4e0e\u662f\u5728\u793c\u7269\u4e0d\u80fd\u88ab\u8d60\u9001\u4eba\u8981\u56de\u65f6\u3002\u4f46\u4ee5\u4e0b\u51e0\u79cd\u7c7b\u578b\u6bd4\u8f83\u4e0d\u540c\uff1a<\/p>\n

          \n

            \n
          • \u73b0\u91d1\u00a0<\/strong>\u00a0-\u5b9e\u9645\u53d1\u751f\u4f20\u9012\u65f6\u7684\u65e5\u671f\u3002<\/li>\n
          • \u652f\u7968\u00a0\u00a0–<\/strong>\u652f\u7968\u5df2\u7ecf\u7ed9\u4e88\u4e86\u63a5\u53d7\u4eba\u7684\u65e5\u671f\u6216\u652f\u7968\u88ab\u5151\u73b0\u7684\u65e5\u671f\u3002<\/li>\n
          • \u571f\u5730\u00a0\u00a0–<\/strong>\u6587\u4ef6\u5df2\u7ecf\u5728\u65b0\u897f\u5170\u571f\u5730\u4fe1\u606f\u5904\u6ce8\u518c\u6216\u63a5\u53d7\u4eba\u6536\u5230\u4e86\u571f\u5730\u8f6c\u79fb\u767b\u8bb0\u6240\u9700\u7684\u6240\u6709\u6587\u4ef6\uff0c\u4f46\u5982\u679c2\u4eba\u59d4\u6258\u4e86\u540c\u4e00\u4e2a\u5f8b\u5e08\uff0c\u90a3\u4e48\u4ee5\u6587\u4ef6\u624b\u7eed\u5df2\u7ecf\u6ce8\u518c\u4e3a\u51c6\u3002<\/li>\n<\/ul>\n

            \u5982\u679c\u8d60\u4e0e\u571f\u5730\u662f\u4ee5\u4fe1\u6258\u5f62\u5f0f\u5b8c\u6210\u7684\uff0c\u4ee5\u4fe1\u6258\u521b\u7acb\u65e5\u4e3a\u8d60\u4e0e\u884c\u4e3a\u7684\u5b8c\u6210\u65e5\u3002<\/p>\n

              \n
            • \u80a1\u7968\u00a0\u00a0–<\/strong>\u65b0\u80a1\u4e1c\u5b8c\u6210\u6ce8\u518c\u7684\u65e5\u671f\u3002<\/li>\n
            • \u5176\u4ed6\u7269\u54c1\u00a0<\/strong>\u2013\u7269\u54c1\u5df2\u7ecf\u88ab\u4f20\u9012\uff0c\u6216\u8005\u6709\u5408\u7ea6\u8fbe\u6210<\/li>\n
            • \u503a\u52a1\u7684\u51cf\u514d\u00a0\u00a0–<\/strong>\u503a\u52a1\u7684\u51cf\u514d\u5df2\u7ecf\u5b8c\u6210\u3002<\/li>\n<\/ul>\n

              \n

              \u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u8c41\u514d\u6761\u6b3e:<\/strong><\/p>\n

              \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u6709\u4e9b\u793c\u7269\u4e0d\u88ab\u89c6\u4e3a\u793c\u7269\u7a0e\u7684\u5f81\u6536\u4e3b\u4f53<\/strong><\/p>\n

                \n
              • \u662f\u8d60\u4e0e\u4eba\u7684\u6b63\u5e38\u652f\u51fa\uff0c12\u4e2a\u6708\u4e2d\u603b\u4ef7\u503c\u4e0d\u5230$2,000\uff0c<\/li>\n
              • \u793c\u7269\u4f5c\u4e3a\u652f\u6301\u6216\u4e0e\u6559\u80b2\u6709\u5173\u7684<\/li>\n
              • \u8d60\u4e0e\u662f\u521b\u7acb\u6148\u5584\u57fa\u91d1\u6216\u8d60\u7ed9\u6148\u5584\u57fa\u91d1\u7684<\/li>\n
              • \u9000\u4f11\u6b3e\u548c\u7279\u522b\u5956\u91d1\u6216\u916c\u91d1<\/li>\n
              • \u8bbe\u7acb\u8054\u5408\u5bb6\u5ead<\/li>\n
              • \u4f9d\u636ethe Property (Relationships) Act 1976suo\u00a0\u5904\u7f6e\u7684\u8d22\u4ea7,\u00a0\u5f53\u6536\u5230\u4eba\u53ea\u6536\u5230\u4e0d\u523050%\u7684\u76f8\u5173\u8d22\u7269\u3002<\/li>\n
              • \u7eb3\u7a0e\u4eba\u5982\u679c\u5728\u4e00\u5e74\u5f53\u4e2d\uff0c\u8d60\u4e0e\u7684\u793c\u7269\u7684\u4ef7\u503c\u4f4e\u4e8e\u6216\u7b49\u4e8e$27,000,\u5219\u4e0d\u7528\u7f34\u7eb3\u793c\u7269\u7a0e\u3002<\/li>\n<\/ul>\n

                \n

                \u8d60\u4e0e\u793c\u7269\u65f6\u9700\u8981\u586b\u5199\u7684\u8868\u683c<\/strong><\/p>\n

                \u586b\u5199IR 196<\/strong><\/p>\n

                \u00a0\u8d60\u4e0e\u4ef7\u503c\u8d85\u8fc7$12,000<\/p>\n

                \u00a012\u4e2a\u6708\u4e2d\uff0c\u6240\u6709\u7684\u8d60\u4e0e\u4ef7\u503c\u5408\u8ba1\u8d85\u8fc7$12,000<\/p>\n

                \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u7b26\u5408\u4ee5\u4e0a\u8981\u6c42\u7684\u4eba\u5fc5\u987b\u5728\u53d1\u751f\u8d60\u4e0e3\u4e2a\u6708\u4e4b\u5185\uff0c\u586b\u5199IR 196\u00a0\u8868\uff0c\u5e76\u53d1\u51fa2\u00a0\u4efd\u7ed9IRD\u8bbe\u5728\u57fa\u7763\u57ce\u7684the Duties Unit\u529e\u516c\u5ba4\u3002\u540c\u65f6\u4e00\u5b9a\u8981\u9644\u4e0a\u76f8\u5173\u7684\u652f\u6301\u6587\u4ef6\uff0c\u6bd4\u5982\u8bc1\u660e\u8d22\u4ea7\u7684\u4ef7\u503c\u7684\u6587\u4ef6\u7b49\u7b49\u3002\u5f53IRD\u6536\u5230\u8fd9\u4e2a\u8868\u683c\u540e\uff0c\u4f1a\u5f00\u59cb\u8bc4\u4f30\u4f60\u662f\u5426\u9700\u8981\u7f34\u7eb3\u793c\u7269\u7a0e\uff0c\u5e76\u4e14\u8fd4\u56de\u4e00\u4efd\u4f5c\u4e3a\u8bc4\u4f30\u540e\u7684\u7ed3\u679c\u7ed9\u4f60\u3002<\/p>\n

                \u652f\u4ed8\u793c\u7269\u7a0e<\/strong><\/p>\n

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                 <\/p>\n

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