{"id":5563,"date":"2009-06-23T03:29:48","date_gmt":"2009-06-23T03:29:48","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5563"},"modified":"2021-01-27T03:37:08","modified_gmt":"2021-01-27T03:37:08","slug":"ru-he-tian-xie-ir330-biao-ge","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ru-he-tian-xie-ir330-biao-ge","title":{"rendered":"\u5982\u4f55\u586b\u5199IR330\u8868\u683c"},"content":{"rendered":"<p>\u5728\u4e0a\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c31\u5982\u4f55\u9009\u62e9\u6b63\u786e\u7684\u7a0e\u52a1\u4ee3\u7801\u505a\u4e86\u8be6\u7ec6\u7684\u8bb2\u89e3\u3002\u4f46\u4ecd\u6709\u5f88\u591a\u5ba2\u6237\u54a8\u8be2\u6211\u4eecIR330\u8868\u683c\u7684\u76f8\u5173\u5185\u5bb9\u3002\u5728\u672c\u671f\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c06\u5c31\u8fd9\u4e00\u95ee\u9898\u505a\u4e00\u4e00\u8be6\u89e3\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ec0\u4e48\u662fIR330\u8868\u683c\uff0c\u8be5\u4f55\u65f6\u4f7f\u7528\u6b64\u8868\u683c\u5462\uff1f<\/p>\n<p>IR330\u8868\u683c\u662f\u7a0e\u52a1\u4ee3\u7801\u7533\u62a5\u8868\u683c\uff0c\u9488\u5bf9\u5f00\u59cb\u65b0\u96c7\u4f63\u5173\u7cfb\u7684\u96c7\u5458\uff0c\u6216\u8005\u662f\u8981\u66f4\u6362\u7a0e\u52a1\u4ee3\u7801\u7684\u96c7\u5458\uff08\u5982\u5f00\u59cb\u6216\u7ed3\u675fIETC\uff0c\u5f00\u59cb\u6216\u507f\u6e05\u5b66\u751f\u8d37\u6b3e\uff0c\u7b49\u7b49\uff09\u3002\u5f53\u60a8\u7684\u5de5\u4f5c\u60c5\u51b5\u53d1\u751f\u6539\u53d8\u65f6\uff0c\u9700\u8981\u4f7f\u7528\u6b64\u8868\u5c31\u7a0e\u52a1\u4ee3\u7801\u8fdb\u884c\u66f4\u6362\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u586b\u5199IR330\u8868\u683c\u65f6\uff0c\u60a8\u9700\u8981\u586b\u5199\u60a8\u7684<a href=\"https:\/\/pas2008.co.nz\/show.aspx?id=69&amp;cid=11\">\u7a0e\u53f7<\/a>\uff0c\u5e76\u9009\u62e9\u7b26\u5408\u60a8\u60c5\u51b5\u7684\u7a0e\u52a1\u4ee3\u7801\u3002\u5bf9\u4e8e\u4e0d\u540c\u7684\u6536\u5165\u6765\u6e90\uff0c\u60a8\u5fc5\u987b\u4f7f\u7528\u4e0d\u540c\u7684IR330\u8868\u683c\u3002\u5728\u6b64\u8868\u683c\u91cc\uff0c\u4ec5\u4ec5\u53ea\u662f\u9009\u62e9\u4e00\u79cd\u7a0e\u52a1\u4ee3\u7801\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IR330\u8868\u683c\u91cc\u7684\u6811\u72b6\u56fe\u662f\u7528\u6765\u505a\u4ec0\u4e48\u7684\u5462\uff1f<\/p>\n<p>\u5728\u60a8\u586b\u5199\u7684\u8868\u683c\u4e0b\u9762\uff0c\u662f\u8f85\u52a9\u60a8\u5b8c\u6210\u8868\u683c\u7684\u4e00\u4e9b\u8bf4\u660e\u3002\u8868\u683c\u91cc\u7684\u4e24\u4e2a\u6811\u72b6\u56fe\uff0c\u662f\u6559\u60a8\u5982\u4f55\u9009\u62e9\u4e3b\u8981\u6536\u5165\u6765\u6e90\u548c\u7b2c\u4e8c\u4efd\u5de5\u4f5c\u7684\u7a0e\u52a1\u4ee3\u7801\u7684\uff0c\u60a8\u53ea\u9700\u6839\u636e\u6bcf\u4e2a\u95ee\u9898\u4f9d\u6b21\u56de\u7b54\u5373\u53ef\u3002\u6bd4\u5982\u8bf4\uff1a\u8fd9\u662f\u5426\u662f\u60a8\u7684\u4e3b\u8981\u6536\u5165\u6216\u6700\u9ad8\u6536\u5165\u6765\u6e90\uff1a\u5982\u679c\u662f\u9009\u62e9\u201cYES\u201c\u7ee7\u7eed\u586b\u5199\u4e0b\u9762\u5185\u5bb9\uff0c\u5982\u60a8\u662f\u5426\u6709\u5b66\u751f\u8d37\u6b3e\uff0c\u7b49\u7b49\uff1b\u5982\u679c\u4e0d\u662f\uff0c\u76f4\u63a5\u67e5\u770b\u7b2c\u4e8c\u4e2a\u6811\u72b6\u56fe\u3002\u5982\u6b64\u7c7b\u63a8\u3002\u5728\u6811\u72b6\u56fe\u4e0b\u9762\uff0c\u5c31\u4e00\u4e9b\u7279\u6b8a\u7a0e\u52a1\u4ee3\u7801\u9009\u62e9\u4e5f\u6709\u76f8\u5173\u8bf4\u660e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5173\u4e8e\u5982\u4f55\u9009\u62e9\u7a0e\u52a1\u4ee3\u7801\uff0c\u5728\u4e0a\u671f\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5df2\u7ecf\u505a\u4e86\u5f88\u8be6\u7ec6\u7684\u8bb2\u89e3\u4e86\uff0c\u6839\u636e\u6211\u4eec\u8bb2\u89e3\u7684\u6807\u51c6\u548c\u8981\u6c42\uff0c\u60a8\u53ef\u4ee5\u5f88\u6b63\u786e\u7684\u9009\u62e9\u51fa\u9002\u5408\u60a8\u7684\u7a0e\u52a1\u4ee3\u7801\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IR330\u8868\u683c\u91cc\u63d0\u5230\u7684\u5173\u4e8eWithholding 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tax\u7684rate\u6765\u5212\u5206\u4e3a\u4ee5\u4e0b\u51e0\u4e2a\u90e8\u5206\uff1a<\/p>\n<p>\u4e00\uff1a<\/p>\n<ul>\n<li>\u519c\u4e1a\uff1a\u5305\u62ec\u519c\u4e1a\u7684\u517b\u62a4\u3001\u5f00\u53d1\u3001\u6216\u5728\u519c\u573a\u571f\u5730\u4e0a\u8fdb\u884c\u7684\u4f5c\u4e1a\u7b49<\/li>\n<li>\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>\u9a6c\u672f\u548c\u9a7e\u9a76\u5b66\u5f92<\/li>\n<li>\u975e\u5c45\u6c11\u7684\u5408\u540c\u5de5\uff08non-resident\uff09:\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>\u975e\u5c45\u6c11\u7684\u627f\u5305\u516c\u53f8*<\/li>\n<li>\u4ed8\u8d39\u7ed9\uff1a\u7167\u7ba1\u4eba\u6216\u770b\u5b88\u4eba\uff1b\u4fe1\u4ef6\u5408\u540c\u4eba\uff1b\u725b\u5976\u9012\u9001\u5458\uff1b\u5783\u573e\u6e05\u9664\u5458\uff0c\u8857\u9053\u6e05\u6d01\u5458\uff1b\u5b66\u6821\u5b69\u5b50\u7684\u8fd0\u9001<\/li>\n<\/ul>\n<p>\u4e8c:<\/p>\n<ul>\n<li>\u6e05\u6d01\u5de5\uff1a\u6e05\u6d01\u529e\u516c\u5ba4\uff0c\u5546\u4e1a\u697c\uff0c\u6c7d\u8f66\u6e05\u7406\uff0c\u5bb6\u5177\u6e05\u6d01\u7b49\u7b49<\/li>\n<li>\u4e3a\u529e\u516c\u697c\uff0c\u5546\u4e1a\u6216\u516c\u5171\u673a\u6784\u670d\u52a1\u7684\u56ed\u827a\u5de5\uff0c\u4f8b\u5982\uff1a\u4fee\u526a\u6811\u6728\u548c\u8349\u576a\uff0c\u9664\u6742\u8349\u6216\u5bb3\u866b<\/li>\n<li>\u7ed9\u4e0ecommissions\u7684\u4fdd\u9669\u7ecf\u7eaa\uff0c\u552e\u8d27\u5458\u7b49<\/li>\n<li>\u5efa\u7b51\u4e1a\u7684\u5408\u540c\u5de5\u4eba<\/li>\n<li>\u6f14\u827a\u4eba\u5458\uff08\u53ea\u9488\u5bf9\u4e8e\u7ebd\u897f\u5170\u516c\u6c11\uff09\uff0c\u5305\u62ec\uff1a\u6f14\u8bb2\u8005\uff1b\u63a8\u8350\u8005\uff1b\u4f53\u80b2\u7ade\u8d5b\u7684\u53c2\u4e0e\u8005\uff1b\u7535\u89c6,\u5e7f\u64ad\uff0c\u620f\u5267\u548c\u7535\u5f71\u6f14\u5458<\/li>\n<li>\u6a21\u7279<\/li>\n<li>\u7535\u89c6\uff0c\u7535\u5f71\u6216\u5e7f\u64ad\u7684\u5236\u4f5c\u5904\u7406\u4eba\u5458\uff08\u4ec5\u9488\u5bf9\u4e8e\u65b0\u897f\u5170\u516c\u6c11\uff09<\/li>\n<li>\u4fee\u526a\u7f8a\u6bdb\u6216\u755c\u7fa4\u670d\u52a1<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4e09\uff1a<\/p>\n<ul>\n<li>\u81ea\u7531\u64b0\u7a3f\u4eba\uff1a\u6295\u7a3f\u7ed9\u62a5\u793e\uff0c\u6742\u5fd7\u7684\u81ea\u7531\u4f5c\u5bb6\uff08\u5305\u62ec\u56fe\u7247\uff0c\u6587\u7ae0\uff0c\u6f2b\u753b\u7b49\uff09\uff1b\u6216\u7535\u89c6\uff0c\u5e7f\u64ad\uff0c\u620f\u5267\u7684\u5236\u4f5c\u8005<\/li>\n<li>\u4ece\u4e8b\u9500\u552e\uff1a\u9cd7\u9c7c\uff0c\u8f6f\u7389\uff0c\u6ce5\u70ad\u85d3\uff0c\u94f6\u9c7c\uff08\u4ee5\u4e0a\u5747\u6307\u975e\u96f6\u552e\uff09\uff1b\u91ce\u9e7f\uff0c\u91ce\u732a\uff0c\u5c71\u7f8a\u6216\u8fd9\u4e9b\u52a8\u7269\u7684\u90e8\u4f4d<\/li>\n<\/ul>\n<p>\u56db\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u8058\u8bf7\u6cd5\u4eba\u7684\u8d39\u7528\uff08company\u00a0 director\u2019s fee\uff09<\/li>\n<li>\u4ed8\u8d39\u7684\u4e3b\u8003\u8005<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\uff0c\u8fd9\u4e9b\u884c\u4e1a\u5177\u4f53\u7684\u4ee3\u6263\u7a0e\u7387\u662f\u591a\u5c11\u5462\uff1f<\/p>\n<p>\u7b2c\u4e00\u90e8\u5206\uff0c\u6b63\u5e38\u4ee3\u6263\u7a0e\u7387\u4e3a15%\uff0c\u82e5\u6ca1\u7533\u62a5<a href=\"https:\/\/pas2008.co.nz\/show.aspx?id=69&amp;cid=11\">\u7a0e\u53f7<\/a>\uff0c\u9700\u4ee3\u626330%\u3002*\u975e\u5c45\u6c11\u627f\u5305\u516c\u53f8\u65e0\u7a0e\u53f7\u7684\u9700\u4ee3\u626320%\u3002<\/p>\n<p>\u7b2c\u4e8c\u90e8\u5206\uff0c\u6b63\u5e38\u4ee3\u6263\u7a0e\u7387\u4e3a20%\uff0c\u82e5\u6ca1\u7533\u62a5<a href=\"https:\/\/pas2008.co.nz\/show.aspx?id=69&amp;cid=11\">\u7a0e\u53f7<\/a>\uff0c\u9700\u4ee3\u626335%\u3002<\/p>\n<p>\u7b2c\u4e09\u90e8\u5206\uff0c\u6b63\u5e38\u4ee3\u6263\u7a0e\u7387\u4e3a25%\uff0c\u82e5\u6ca1\u7533\u62a5<a 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