{"id":5542,"date":"2008-12-03T03:23:28","date_gmt":"2008-12-03T03:23:28","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5542"},"modified":"2021-01-27T03:24:30","modified_gmt":"2021-01-27T03:24:30","slug":"shen-wei-gu-zhu-xu-jin-shen-he-yue-gong-yu-gu-yuan-da-bu-tong","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/shen-wei-gu-zhu-xu-jin-shen-he-yue-gong-yu-gu-yuan-da-bu-tong","title":{"rendered":"\u8eab\u4e3a\u96c7\u4e3b\u9700\u8c28\u614e\uff0c\u5408\u7ea6\u5de5\u4e0e\u96c7\u5458\u5927\u4e0d\u540c"},"content":{"rendered":"<p style=\"font-weight: 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IR330\uff09\u201d\u53d6\u5f97\u96c7\u5458\u6240\u76f8\u5bf9\u5e94\u7684\u7a0e\u52a1\u4ee3\u7801\uff0c\u518d\u7528\u6b64\u4ee3\u7801\u4f9d\u7167\u6bcf\u671f\u7684\u5de5\u8d44\u6570\u989d\u6263\u53d6\u76f8\u5e94\u7684PAYE\u3002\u5177\u4f53\u505a\u6cd5\u6211\u4eec\u5728\u4e0a\u5468\u6587\u7ae0\u4e2d\u5df2\u4f5c\u4e86\u8be6\u7ec6\u7684\u4ecb\u7ecd\u3002\u5982\u679c\u96c7\u4e3b\u96c7\u4f63\u7684\u662f\u72ec\u7acb\u5408\u7ea6\u5de5\u7684\u8bdd\uff0c\u901a\u5e38\u4e0d\u9700\u8981\u4e3a\u6b64\u5408\u7ea6\u5de5\u4ee3\u6263\u4e2a\u4eba\u7a0e\uff08withholding tax\uff09\uff0c\u4f46\u6709\u65f6\u4e5f\u5fc5\u987b\u4e3a\u67d0\u4e9b\u7279\u5b9a\u5de5\u79cd\u7684\u5408\u7ea6\u5de5\u4ee3\u6263withholding tax\u3002\u56e0\u4e3a\u4ece\u7a0e\u6cd5\u89d2\u5ea6\u4e0a\u6765\u8bf4\uff0c\u72ec\u7acb\u5408\u7ea6\u5de5\u5c3d\u7ba1\u4e5f\u662f\u201c\u53d7\u96c7\u201d\uff0c\u4f46\u662f\u5de5\u4f5c\u6027\u8d28\u786e\u6bd4employee\u7075\u6d3b\uff0c\u5e76\u4e14\u81ea\u8d1f\u76c8\u4e8f\uff0c\u6027\u8d28\u4e0e\u81ea\u96c7\u7ecf\u8425\u8005\u6709\u51e0\u5206\u76f8\u4f3c\uff0c\u6240\u4ee5\u7a0e\u52a1\u5c40\u8981\u6c42\u5408\u7ea6\u5de5\u5728\u5e74\u5e95\u8981\u81ea\u5df1\u586b\u62a5IR3\u3002\u4e3a\u4e86\u9632\u6b62\u5408\u7ea6\u5de5\u6709\u9690\u7792\u6536\u5165\u7684\u60c5\u51b5\u53d1\u751f\uff0c\u7a0e\u52a1\u5c40\u8981\u6c42\u67d0\u4e9b\u7279\u5b9a\u5408\u7ea6\u5de5\u7684\u96c7\u4e3b\u4e3a\u5176\u4ee3\u4e3a\u6263\u9664\u6536\u5165\u7a0e\u3002\u6240\u4ee5\u5408\u7ea6\u5de5\u5728\u7a0e\u52a1\u4e0a\u53c8\u5206\u4e3a\u201c\u4ee3\u6263\u7a0e\u7f34\u7eb3\u4eba\uff08withholding taxpayer\uff09\u201d\u548c\u201c\u975e\u4ee3\u6263\u7a0e\u7f34\u7eb3\u4eba\uff08non-withholding taxpayer\uff09\u201d\u4e24\u79cd\u3002<\/p>\n<p style=\"font-weight: 400;\">\u4e00\u822c\u6765\u8bf4\uff0c\u4ee5\u4e0b\u8fd9\u4e9b\u7279\u5b9a\u884c\u4e1a\u7684\u5408\u7ea6\u5de5\u88ab\u5b9a\u4e49\u4e3awithholding taxpayer\uff0c\u5176\u96c7\u4e3b\u5fc5\u987b\u4e3a\u4ed6\u4ee3\u6263withholding tax\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u519c\u4e1a\uff08\u5305\u62ec\u519c\u4e1a\u7684\u517b\u62a4\u3001\u5f00\u53d1\u3001\u6216\u5728\u519c\u573a\u571f\u5730\u4e0a\u8fdb\u884c\u7684\u4f5c\u4e1a\uff09<\/li>\n<li style=\"font-weight: 400;\">\u516c\u53f8\u8058\u8bf7\u6cd5\u4eba\u7684\u8d39\u7528\uff08company\u00a0\u00a0director\u2019s fee\uff09<\/li>\n<li style=\"font-weight: 400;\">\u82b1\u56ed\u3001\u8349\u576a\u7684\u7ef4\u62a4\u4fee\u526a\uff0c\u53ca\u5bb3\u866b\u3001\u6742\u8349\u7684\u6e05\u9664\u5de5\u4f5c<\/li>\n<li style=\"font-weight: 400;\">\u623f\u5c4b\u5efa\u9020\u5de5\uff08\u5305\u62ec\u6728\u5de5\u3001\u5c4b\u9876\u3001\u56f4\u680f\u3001\u6df7\u51dd\u571f\u6d47\u7b51\u3001\u780c\u7816\u3001\u5916\u5899\u74f7\u7816\u3001\u8d34\u5899\u7eb8\u3001\u7c89\u5237\u3001\u94fa\u5730\u6bef\u3001\u94fa\u5730\u677f\u7b49\u4f5c\u4e1a\uff09<\/li>\n<li style=\"font-weight: 400;\">\u5efa\u7b51\u5de5\u3001\u5b89\u88c5\u7ef4\u4fee\u5de5\u3001\u4e13\u4e1a\u670d\u52a1\uff08\u5305\u62ec\u4f1a\u8ba1\u3001\u5f8b\u5e08\u7b49\uff09\u6216\u6280\u672f\u670d\u52a1\u4e1a\u3001\u8bbe\u5907\u5668\u6750\u7684\u79df\u8d41\u4e1a<\/li>\n<li style=\"font-weight: 400;\">\u79cd\u690d\u683d\u57f9\u4e1a\u3001\u64ad\u79cd\u4e1a\u7b49<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u4ee5\u4e0a\u6240\u5217\u51fa\u7684\u662f\u4e00\u4e9b\u9700\u8981\u88ab\u6263\u9664withholding tax\u7684\u5e38\u89c1\u7684\u5408\u7ea6\u5de5\u884c\u4e1a\uff0c\u5728\u8fd9\u4e9b\u884c\u4e1a\u5de5\u4f5c\u7684\u5408\u7ea6\u5de5\u4fbf\u662fwithholding taxpayer\uff0c\u4ed6\u4eec\u7684\u96c7\u4e3b\u9700\u8981\u4e3a\u4ed6\u4eec\u6263\u53d6withholding tax\u3002\u53e6\u6709\u4e00\u4e9b\u7279\u6b8a\u884c\u4e1a\u6ca1\u6709\u7f57\u5217\u5728\u6b64\uff0c\u5efa\u8bae\u96c7\u4e3b\u4eec\u53ef\u4ee5\u5728IRD\u7f51\u7ad9\u67e5\u8be2\u8868\u683cIR247\u7684\u5c3e\u9875\uff0c\u5176\u4e2d\u5bf9\u5176\u4ed6\u7279\u6b8a\u884c\u4e1a\u7684\u5de5\u79cd\u505a\u4e86\u5f88\u5168\u9762\u7684\u5217\u4e3e\u3002<\/p>\n<p style=\"font-weight: 400;\">\u82e5\u5408\u7ea6\u5de5\u7684\u5de5\u79cd\u4e0d\u5305\u62ec\u5728\u8fd9\u4e9b\u5217\u4e3e\u7684\u8303\u56f4\u4e4b\u5185\uff0c\u4ed6\u4eec\u7684\u96c7\u4e3b\u4fbf\u65e0\u9700\u4e3a\u4ed6\u4eec\u6263\u9664withholding tax\u4e86\u3002\u53e6\u5916\uff0c\u5728\u4ee5\u4e0b\u8fd9\u4e24\u79cd\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u96c7\u4e3b\u4e5f\u4e0d\u9700\u8981\u4e3a\u4ed6\u4eec\u6263\u9664withholding tax\u00a0\u7684\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\">\u5f53\u201c\u5408\u7ea6\u5de5\u201d\u4e3a\u4e00\u5bb6\u65b0\u897f\u5170\u672c\u5730\u7684\u516c\u53f8\uff08NZ resident company\uff09\uff0c\u6216<\/li>\n<li style=\"font-weight: 400;\">\u6b64\u5408\u7ea6\u5de5\u5177\u6709\u6709\u6548\u7684\u201c\u514d\u9664\u8bc1\u660e\u201d\uff08Certificate of exemption IR331\uff09\u3002\u901a\u5e38\u6765\u8bf4\uff0c\u82e5\u96c7\u4f63\u4e86\u4e00\u5bb6\u975e\u65b0\u897f\u5170\u672c\u5730\u516c\u53f8\uff08non-resident company\uff09\u4f5c\u4e3a\u5408\u7ea6\u5de5\uff0c\u7406\u5e94\u9700\u4e3a\u6b64\u516c\u53f8\u6263\u9664withholding 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