{"id":5584,"date":"2008-04-29T03:38:39","date_gmt":"2008-04-29T03:38:39","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5584"},"modified":"2021-10-27T23:25:56","modified_gmt":"2021-10-27T23:25:56","slug":"shui-shou-zhi-du","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du","title":{"rendered":"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u548c\u7ecf\u5546\uff0c\u9700\u8981\u5411\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7eb3\u7a0e\u3002\u901a\u5e38\uff0c\u6240\u6709\u7684\u5546\u4e1a\u6d3b\u52a8\u8005\u90fd\u5fc5\u9700\u505a\u5230\uff1a\u6709\u4e00\u4e2a\u7a0e\u53f7(IRD\u00a0number)\ufe54\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\uff0c\u5206\u671f\u7eb3\u7a0e\ufe54\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u7684\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1\u989d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u65b0\u897f\u5170\u7ecf\u5546\u4e3b\u8981\u6d89\u53ca\u7684\u7a0e\u79cd\u662f\u6240\u5f97\u7a0e\u3001\u5546\u54c1\u670d\u52a1\u7a0e\uff0c\u5b83\u4eec\u6bcf\u5e74\u8d21\u732e\u4e86\u65b0\u897f\u5170\u7a0e\u6536\u6536\u5165\u768490\uff05\u4ee5\u4e0a\u3002[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u6240\u5f97\u7a0e Income Tax&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u6240\u5f97\u7a0e\u662f\u65b0\u897f\u5170\u6700\u91cd\u8981\u7684\u7a0e\u79cd\uff0c\u6bcf\u5e74\u653f\u5e9c\u7684\u8d22\u653f\u6536\u5165\u768465\uff05\u6765\u81ea\u6240\u5f97\u7a0e\uff0c\u5f81\u6536\u7684\u57fa\u672c\u6cd5\u5f8b\u4f9d\u636e\u662f1994\u5e74\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u548c1994\u5e74\u300a\u6240\u5f97\u7a0e\u5f81\u7ba1\u6cd5\u300b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e00\u3001\u7eb3\u7a0e\u5bf9\u8c61<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u65b0\u897f\u5170\u662f\u5168\u7403\u5b9e\u65bd\u6700\u6709\u6548\u7387\u7a0e\u6536\u5236\u5ea6\u7684\u56fd\u5bb6\u4e4b\u4e00\u3002\u4f5c\u4e3a\u4e00\u4e2a\u65b0\u897f\u5170\u5c45\u6c11\uff0c\u4e0d\u80fd\u6536\u5165\u6765\u6e90\u4e0e\u4f55\u5730\uff0c\u90fd\u8981\u5411\u65b0\u897f\u5170\u653f\u5e9c\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u5373\u4f7f\u4e0d\u662f\u65b0\u897f\u5170\u516c\u6c11\uff0c\u4e5f\u53ef\u80fd\u6309\u7167\u7a0e\u52a1\u6cd5\u88ab\u5b9a\u4e49\u4e3a\u7a0e\u52a1\u5c45\u6c11\uff0c\u6240\u6709\u6536\u5165\u5305\u62ec\u4e2a\u4eba\u5de5\u8d44\u85aa\u91d1\u3001\u6295\u8d44\u5229\u6da6\u3001\u6d25\u8d34\u548c\u6d77\u5916\u6536\u5165\u90fd\u8981\u7f34\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u901a\u5e38\uff0c\u5224\u65ad\u662f\u5426\u65b0\u897f\u5170\u7a0e\u52a1\u5c45\u6c11\u8981\u8003\u8651\u4ee5\u4e0b\u56e0\u7d20\uff1a<br \/>\n1\uff0e\u4e2a\u4eba\u5728\u4efb\u4f55\u8fde\u7eed12\u4e2a\u6708\u4e2d\uff0c\u4f4f\u5728\u65b0\u897f\u5170\u5929\u6570\u8d85\u8fc7183\u5929\uff0c\u6216\u8005\uff1b<br \/>\n2\uff0e\u5728\u6d77\u5916\u7684\u65b0\u897f\u5170\u653f\u5e9c\u90e8\u95e8\u5de5\u4f5c\uff0c\u6216\u8005<br \/>\n3\uff0e\u4e0e\u65b0\u897f\u5170\u5b58\u5728\u5982\u4e0b\u60c5\u5f62\u4e4b\u4e00\uff1a\uff081\uff09\u65f6\u5e38\u9636\u6bb5\u6027\u5730\u5728\u65b0\u897f\u5170\u5c45\u4f4f\uff082\uff09\u5728\u65b0\u897f\u5170\u62e5\u6709\u3001\u79df\u501f\u6216\u63a5\u53d7\u8d22\u4ea7\uff083\uff09\u793e\u4f1a\u5173\u7cfb\uff08\u4e3b\u8981\u5b89\u5bb6\u5730\uff0c\u5b69\u5b50\u63a5\u53d7\u53d7\u6559\u80b2\uff0c\u96b6\u5c5e\u4e8e\u65b0\u897f\u5170\u56e2\u4f53\uff09\uff084\uff09\u7ecf\u6d4e\u5173\u7cfb\uff08\u5728\u65b0\u897f\u5170\u6709\u5e10\u6237\uff0c\u4fe1\u7528\u5361\uff0c\u5bff\u9669\uff0c\u6295\u8d44\u6216\u9000\u4f11\u91d1\uff09\uff085\uff09\u96c7\u4f63\u60c5\u51b5\uff08\u5728\u65b0\u897f\u5170\u6709\u5de5\u4f5c\uff09\uff086\uff09\u6709\u610f\u5411\u4f4f\u5728\u65b0\u897f\u5170\uff087\uff09\u5728\u65b0\u897f\u5170\u63a5\u53d7\u798f\u5229\u8d39\uff0c\u517b\u8001\u91d1\u548c\u5176\u5b83\u62a5\u916c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u79fb\u6c11\u6bcf\u5e74\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u7684\u65f6\u95f4\u4e0d\u8d85\u8fc7183\u5929\uff0c\u65e0\u987b\u5728\u65b0\u897f\u5170\u7eb3\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e8c\u3001\u5e94\u7eb3\u7a0e\u7684\u6536\u5165<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>1\uff0e\u6240\u6709\u5de5\u4f5c\u6536\u5165\uff08\u5168\u804c\u3001\u517c\u804c\u3001\u4e34\u65f6\uff09<br \/>\n2\uff0e\u5956\u91d1\u7ea2\u5229<br \/>\n3\uff0e\u653f\u5e9c\u8865\u8d34\u3001\u798f\u5229<br \/>\n4\uff0e\u5404\u79cd\u5229\u606f<br \/>\n5\uff0e\u5de5\u5546\u6536\u5165<br \/>\n6\uff0e\u51fa\u552e\u571f\u5730\u3001\u5efa\u7b51\u7b49\u7684\u5546\u4e1a\u6536\u5165<br \/>\n7\uff0e\u80a1\u7968\u3001\u503a\u5238\u7b49\u7684\u6295\u8d44\u6536\u5165<br \/>\n8\uff0e\u4e66\u7c4d\u3001\u7535\u5f71\u3001\u7248\u6743\u7b49\u7684\u9500\u552e\u6536\u5165<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e09\u3001\u80fd\u591f\u4ece\u5546\u4e1a\u6536\u5165\u4e2d\u6263\u9664\u7684\u5f00\u652f<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>\u80fd\u591f\u6263\u9664\u7684\u5f00\u652f\u5fc5\u987b\u548c\u6536\u5165\u76f4\u63a5\u76f8\u5173\uff0c\u4e0d\u5141\u8bb8\u6263\u9664\u4efb\u4f55\u4e2a\u4eba\u652f\u51fa\uff1a<\/p>\n<p>1\uff0e\u6c7d\u8f66\u8d39\u7528\u3001\u96c7\u5458\u548c\u81ea\u96c7\u4eba\u58eb\u4e3a\u5de5\u4f5c\u4f7f\u7528\u81ea\u5df1\u8f66\u7684\u8d39\u7528\uff1a\u96c7\u4e3b\u53ef\u4ee5\u4f7f\u7528\u7a0e\u52a1\u5c40\u516c\u91cc\u6570\u8868\u8ba1\u7b97\u53ef\u4ee5\u6263\u9664\u7684\u8f66\u8d39\uff0c\u81ea\u96c7\u4eba\u58eb\u6700\u591a\u6bcf\u5e74\u53ef\u4ee5\u6263\u96645000\u516c\u91cc\u3002<br \/>\n2\uff0e\u51fa\u5dee\u8d39\u7528\uff1a\u9700\u8981\u63d0\u4f9b\u51fa\u5dee\u7684\u539f\u56e0\u3001\u65e5\u671f\u3001\u8def\u7ebf\u3001\u4ea4\u901a\u5de5\u5177\u8d39\u7528\u3001\u4f4f\u5bbf\u548c\u9910\u8d39\u3001\u5206\u522b\u82b1\u5728\u5546\u4e1a\u548c\u975e\u5546\u4e1a\u6d3b\u52a8\u4e0a\u7684\u65f6\u95f4\u3002<br \/>\n3\uff0e\u516c\u53f8\u7528\u5730\u7684\u79df\u91d1\u6216\u8005\u623f\u5c4b\u6298\u65e7\u3001\u5730\u7a0e\u3001\u7535\u8d39\u548c\u7535\u8bdd\u8d39<br \/>\n4\uff0e\u62db\u5f85\u652f\u51fa\uff1a\u4e3a\u5458\u5de5\u6216\u8005\u5ba2\u6237\u7684\u62db\u5f85\u652f\u51fa\u4e5f\u53ef\u4ee5\u4f5c\u4e3a\u53ef\u6263\u9664\u7684\u5f00\u652f\u3002\u5728\u4ee5\u4e0b\u573a\u5408\u7684\u98df\u54c1\u548c\u996e\u6599\u8d39\u7528\u53ef\u4ee5\u5168\u90e8\u6263\u9664\uff1a\uff081\uff09\u51fa\u5dee\uff1b\uff082\uff09\u516c\u5f00\u7684\u63a8\u4ecb\u4f1a\uff1b\uff083\uff09\u5728\u67d0\u4e9b\u4f1a\u8bae\u4e0a\u3002\u53e6\u5916\u6709\u4e00\u4e9b\u62db\u5f85\u652f\u51fa\u53ef\u4ee5\u6263\u966450\uff05\u3002<br \/>\n6\uff0e\u6750\u6599\u6216\u8d27\u7269\u7684\u5f00\u652f\uff0c\u5305\u62ec\uff1a\u6587\u5177\u548c\u4e00\u822c\u529e\u516c\u5ba4\u7528\u54c1\u8d39\u7528<br \/>\n7\uff0e\u96c7\u5458\u85aa\u6c34<br \/>\n8\uff0e\u5c45\u6c11\u4ee3\u6263\u7a0e\u548c\u989d\u5916\u798f\u5229\u7a0e\uff08\u8be6\u89c1\u672c\u6587\u7b2c\u4e8c\u90e8\u5206\uff09<br \/>\n9\uff0e\u7ecf\u8fc7\u7a0e\u52a1\u5c40\u6279\u51c6\u7684\u798f\u5229\u6350\u8d60\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u56db\u3001\u7a0e\u7387<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>\u65b0\u897f\u5170\u6240\u5f97\u7a0e\u4e0d\u533a\u5206\u6240\u6709\u5236\u3001\u5185\u5916\u8d44\uff0c\u76ee\u524d\u7684\u7a0e\u7387\u4e3a\uff1a<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 120px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u5e74\u6536\u5165<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u4e2a\u4f53\u7ecf\u8425\u8005\u548c\u5408\u4f19\u4eba\u7a0e\u7387<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u516c\u53f8\u7a0e\u7387<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">38000\u7ebd\u5143\u4ee5\u4e0b<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">19.5%<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">33%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">38001\u81f360000\u7ebd\u5143<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">33%<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">33%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">60001\u7ebd\u5143\u4ee5\u4e0a<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">39%<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">33%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u672a\u7533\u62a5<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">45\uff05<\/td>\n<td style=\"width: 33.3333%; height: 24px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee5\u4e0a\u6240\u5217\u4e2a\u4f53\u7ecf\u8425\u8005\u548c\u5408\u4f19\u4eba\u7a0e\u7387\u4e3a\u8d85\u989d\u7d2f\u8fdb\u7a0e\u7387\uff0c\u6bd4\u5982\u4e2a\u4eba\u5e74\u6536\u516570000\u7ebd\u5143\u7684\u5e94\u7eb3\u6240\u5f97\u7a0e\u4e3a\uff1a<br \/>\n38000\u00d719.5\uff05\uff0b22000\u00d733\uff05\uff0b10000\u00d739\uff05\uff1d18570<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e94\u3001\u652f\u4ed8\u5f62\u5f0f<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>\u7eb3\u7a0e\u5e74\u5ea6\u901a\u5e38\u7531\u6bcf\u5e74\u76844\u67081\u65e5\u5f00\u59cb\u81f3\u9694\u5e74\u76843\u670831\u65e5\u7ed3\u675f\uff0c\u5982\u679c\u9700\u8981\u4e0d\u540c\u7684\u62a5\u8868\u65e5\u671f\uff0c\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u4e66\u9762\u7533\u8bf7\u5e76\u9644\u4e0a\u7406\u7531\uff0c\u5f97\u5230\u6279\u51c6\u65b9\u53ef\u3002\u7ecf\u5546\u8005\u901a\u5e38\u9700\u4ee5\u7f34\u7eb3\u201c\u9884\u4f30\u7a0e\u201d(provisional tax)\u7684\u65b9\u5f0f\u6bcf\u5e74\u5206\u4e09\u671f\u7f34\u4ed8\u6240\u5f97\u7a0e\u3002\u6bcf\u5e74\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u65f6\uff0c\u4e1a\u8005\u9700\u586b\u5199\u62a5\u7a0e\u5355\u5e76\u6839\u636e\u5df2\u7f34\u7eb3\u53ca\u672a\u7f34\u7eb3\u4e4b\u6240\u5f97\u7a0e\u5dee\u989d\u8981\u6c42\u591a\u9000\u5c11\u8865\u3002\u7a0e\u52a1\u90e8\u95e8\u901a\u5e38\u4f1a\u5728\u6bcf\u5e743\u6708\u5e95\u4e4b\u524d\u9001\u6765\u7a0e\u52a1\u8868\u5355\u518c\u5b50\u7b49\u7533\u62a5\u4e0a\u4e00\u7a0e\u52a1\u5e74\u5ea6\u7684\u603b\u7684\u6536\u5165\u53ca\u7a0e\u52a1\u60c5\u51b5\uff0c\u6709\u5173\u8868\u683c\u5fc5\u987b\u57286\u67087\u65e5\uff08\u5de5\u8d44\u6536\u5165\u8005\uff09\u62167\u67087\u65e5\uff08\u5176\u4ed6\u4eba\u5458\uff09\u4e4b\u524d\u9001\u5230\u7a0e\u52a1\u5c40\uff0c\u6240\u6709\u672a\u4ed8\u5b8c\u7684\u7a0e\u5fc5\u987b\u5728\u6b21\u5e74\u76842\u67087\u65e5\u524d\u4ed8\u6e05\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u516d\u3001\u53cc\u91cd\u5f81\u7a0e\u95ee\u9898<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u540c\u65f6\u662f\u65b0\u897f\u5170\u548c\u5176\u4ed6\u56fd\u5bb6\u7684\u5c45\u6c11\uff0c\u800c\u4e14\u4e24\u56fd\u90fd\u5bf9\u5c45\u6c11\u6765\u81ea\u4e16\u754c\u8303\u56f4\u7684\u6536\u5165\u5f81\u7a0e\uff0c\u90a3\u4e48\u7eb3\u7a0e\u4eba\u53ef\u80fd\u88ab\u53cc\u91cd\u5f81\u7a0e\u3002\u65b0\u897f\u5170\u548c\u4e00\u4e9b\u56fd\u5bb6\u7b7e\u8ba2\u4e86\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\uff0c\u660e\u786e\u54ea\u4e00\u56fd\u6709\u4f18\u5148\u5f81\u7a0e\u6743\u548c\u552f\u4e00\u5f81\u7a0e\u6743\u3002\u82e5\u6d77\u5916\u7684\u6536\u5165\u5df2\u5728\u8be5\u56fd\u7f34\u7a0e\uff0c\u5219\u8be5\u6536\u5165\u5728\u65b0\u897f\u5170\u7533\u62a5\u65f6\u53ef\u83b7\u5f97\u6263\u51cf\uff0c\u6263\u51cf\u4e4b\u6570\u989d\u4e0d\u5f97\u8d85\u8fc7\u65b0\u897f\u5170\u4e4b\u7a0e\u989d\u3002\u5982\u8981\u7533\u8bf7\u6263\u51cf\uff0c\u5219\u8981\u51fa\u793a\u5176\u4ed6\u56fd\u5bb6\u7684\u7eb3\u7a0e\u8bc1\u660e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u56fd\u548c\u65b0\u897f\u5170\u4e8e1986\u5e74\u7b7e\u8ba2\u4e86\u300a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u3002[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u5176\u4ed6\u7a0e\u79cd&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u65b0\u897f\u5170\u9664\u6240\u5f97\u7a0e\u5916\u7684\u5176\u4ed6\u7a0e\u79cd\uff0c\u6709\u4e9b\u6765\u6e90\u4e8e\u6240\u5f97\u7a0e\u4f53\u7cfb\uff0c\u6bd4\u5982\u5c45\u6c11\u4ee3\u6263\u7a0e\u548c\u9644\u52a0\u798f\u5229\u7a0e\uff0c\u800c\u6709\u4e00\u4e9b\u72ec\u7acb\u4e8e\u6240\u5f97\u7a0e\u4f53\u7cfb\uff0c\u6bd4\u5982\u5546\u54c1\u670d\u52a1\u7a0e\u548c\u6295\u8d44\u6536\u76ca\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e00\u3001\u5c45\u6c11\u4ee3\u6263\u7a0e\uff08<\/strong><strong>Resident withholding tax<\/strong><strong>\uff0c<\/strong><strong>\u201cRWT\u201d<\/strong><strong>\uff09<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5c45\u6c11\u4ee3\u6263\u7a0e\u5c31\u662f\u652f\u4ed8\u7ed9\u65b0\u897f\u5170\u5c45\u6c11\u7684\u5229\u606f\u548c\u5206\u7ea2\u6263\u7a0e\u3002\u8fd9\u90e8\u5206\u6263\u7a0e\u53ef\u4ee5\u4f5c\u4e3a\u6240\u5f97\u7a0e\u8ba1\u7b97\u7684\u6263\u51cf\u9879\u76ee\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u901a\u5e38\uff0c\u94f6\u884c\u6216\u5176\u4ed6\u540c\u7c7b\u578b\u7684\u673a\u6784\u4f1a\u5728\u4f60\u7684\u6237\u5934\u6216\u8005\u6295\u8d44\u5229\u606f\u4e2d\u6263\u9664\u201c\u6263\u7f34\u7a0e\u201d\u3002\u5728\u62a5\u7a0e\u5e74\u5ea6\u7684\u7ec8\u671f\u7533\u62a5\u65f6\uff0c\u53ef\u4ee5\u628a\u7f34\u8fc7\u4e86\u7684\u201c\u6263\u7f34\u7a0e\u201d\u62b5\u6d88\u6295\u8d44\u6240\u5f97\u7684\u6536\u5165\u90e8\u5206\u3002\u516c\u53f8\u53ef\u5728\u5206\u53d1\u7ed9\u80a1\u4e1c\u7684\u80a1\u606f\u4e2d\u4e5f\u6263\u9664\u201c\u6263\u7f34\u7a0e\u201d\u3002\u5982\u679c\u67d0\u516c\u53f8\u628a\u7f34\u7a0e\u540e\u7684\u5229\u6da6\uff0c\u4ee5\u5206\u7ea2\uff08dividends\uff09\u7684\u65b9\u5f0f\u53d1\u7ed9\u80a1\u4e1c\uff0c\u80a1\u4e1c\u4e5f\u53ef\u5728\u62a5\u7a0e\u65f6\u7d22\u8981\u51cf\u6263\uff0c\u6545\u6b64\u516c\u53f8\u7f34\u7a0e\u5bf9\u5176\u4ed6\u80a1\u4e1c\u4e5f\u53ef\u4ee5\u53d7\u76ca\uff08dividend imputation\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2a\u4eba\u7684\u5c45\u6c11\u4ee3\u6263\u7a0e\u7387\u4e00\u822c\u662f19.5\uff05\uff0c\u516c\u53f8\u7684\u7a0e\u7387\u662f33\uff05\uff0c\u975e\u793e\u56e2\u7eb3\u7a0e\u4eba\u548c\u4fe1\u6258\u516c\u53f8\u4e5f\u53ef\u4ee5\u9009\u62e933\uff05\u6216\u800539\uff05\u7684\u8f83\u9ad8\u7a0e\u7387\u3002\u7eb3\u7a0e\u8005\u7684\u4e2a\u4eba\u5e74\u6536\u5165\u5982\u679c\u8d85\u8fc73.8\u4e07\u65b0\u5143\uff0c\u5c45\u6c11\u4ee3\u6263\u7a0e\u7387\u662f19.5\uff05\uff0c\u90a3\u4e48\u5e74\u672b\u5c31\u8981\u8865\u7f34\u7a0e\u6b3e\uff0833\uff05\uff0d19.5\uff05\uff1d13.5\uff05\uff0c\u5373\u5229\u606f\u3001\u5206\u7ea2\u6536\u5165\u6bcf1\u65b0\u5143\u8fd8\u8981\u7f34\u7eb313.5\u5206\u7a0e\u6b3e\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4e8c\u3001\u9644\u52a0\u798f\u5229\u7a0e<\/strong><strong>\u00a0<\/strong><strong>\uff08<\/strong><strong>Fringe Benefit Tax<\/strong><strong>\uff0c\u7b80\u79f0<\/strong><strong>\u201cFBT\u201d<\/strong><strong>\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p>\u6240\u6709\u63d0\u4f9b\u7ed9\u96c7\u5458\u7684\u975e\u73b0\u91d1\u798f\u5229\u90fd\u8981\u7f34\u4ea4\u96c7\u5458\u798f\u5229\u7a0e\uff0c\u7a0e\u6b3e\u662f\u7531\u96c7\u4e3b\u8d1f\u8d23\u4ea4\u4ed8\u3002\u63d0\u4f9b\u798f\u5229\u76f8\u5f53\u4e8e\u63d0\u4f9b\u7269\u54c1\u548c\u670d\u52a1\uff0c\u6240\u4ee5\u96c7\u4e3b\u8981\u4e3a\u63d0\u4f9b\u7ed9\u96c7\u5458\u7684\u9644\u52a0\u798f\u5229\u7f34\u7eb3GST\u3002\u9644\u52a0\u798f\u5229\u7684\u4ef7\u503c\u5305\u62ec\u4e86GST\uff0c\u6240\u4ee5\u96c7\u4e3b\u53ef\u4ee5\u4e3b\u5f20\u6263\u51cf\u798f\u5229\u7684\u8fdb\u9879GST\u7a0e\u3002\u4e3a\u9644\u52a0\u798f\u5229\u7f34\u7eb3\u7684GST\u53ef\u4ee5\u4f5c\u4e3a\u8ba1\u7b97\u6240\u5f97\u7a0e\u7684\u6536\u5165\u7684\u6263\u51cf\u9879\u76ee\u3002\u9644\u52a0\u798f\u5229\u7a0e\u4e00\u822c\u5206\u5b63\u5ea6\u7f34\u7eb3\uff0c\u9644\u52a0\u798f\u5229\u7a0e\u7684\u8ba1\u7b97\uff1a\u96c7\u4e3b\u53ef\u4ee5\u9009\u62e9\uff081\uff09\u7b2c1\u5230\u7b2c3\u8d22\u653f\u5b63\u5ea6\u7f34\u7eb3\u9644\u4ef6\u798f\u5229\u768449\uff05\u6216\u800564\uff05\uff0c\u6700\u540e\u4e00\u5b63\u5ea6\u9002\u7528\u6df7\u5408\u7a0e\u7387\uff1b\uff082\uff09\u7b2c1\u5230\u7b2c3\u8d22\u653f\u5b63\u5ea6\u7f34\u7eb3\u9644\u4ef6\u798f\u5229\u768464\uff05\uff0c\u6700\u540e\u4e00\u5b63\u5ea6\u9002\u752864\uff05\u6216\u8005\u6df7\u5408\u7a0e\u7387\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4e09\u3001\u5546\u54c1\u670d\u52a1\u7a0e\uff08GST\uff09<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5546\u54c1\u670d\u52a1\u7a0e (GST) \u662f\u65b0\u897f\u5170\u7684\u4e00\u79cd\u975e\u76f4\u63a5\u6027\u589e\u503c\u7a0e\uff0c\u662f\u5bf9\u65b0\u897f\u5170\u5883\u5185\u63d0\u4f9b\u5546\u54c1\u3001\u670d\u52a1\u548c\u8fdb\u53e3\u5546\u54c1\u6240\u5f81\u8bfe\u7684\u7a0e\u3002\u5f81\u7a0e\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f1985\u5e74\u300a\u5546\u54c1\u548c\u670d\u52a1\u7a0e\u6cd5\u300b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5546\u54c1\u670d\u52a1\u7a0e\u5f81\u6536\u7684\u5bf9\u8c61\u5e76\u4e0d\u662f\u7ecf\u5546\u5229\u6da6\u6216\u8005\u8425\u4e1a\u989d\uff0c\u800c\u662f\u9488\u5bf9\u6d88\u8d39\uff0c\u7531\u6d88\u8d39\u8005\u6216\u8005\u6700\u7ec8\u7528\u6237\u6700\u7ec8\u652f\u4ed8\uff0c\u73b0\u884c\u7a0e\u7387\u662f12.5\uff05\u3002\u6bd4\u5982\u96f6\u552e\u5546\u6279\u53d1\u8d2d\u4e70\u5546\u54c1\uff0c\u9700\u7f34\u7eb3\u5546\u54c1\u4ef7\u683c\u768412.5%\u4f5c\u4e3aGST\uff0c\u5728\u96f6\u552e\u65f6\uff0c\u7531\u6700\u7ec8\u6d88\u8d39\u8005\u652f\u4ed8\u9500\u552e\u4ef7\u683c\u768412.5\uff05\u4f5c\u4e3a\u6700\u7ec8GST\uff0c\u540c\u65f6\u96f6\u552e\u5546\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7533\u8bf7\u9000\u56de\u6279\u53d1\u65f6\u7f34\u7eb3\u7684GST\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7\u56db\u4e07\u65b0\u5143(\u4e0d\u5305\u62ec\u5546\u54c1\u670d\u52a1\u7a0e)\u4ee5\u4e0a\u7684\u4eba\u5fc5\u9700\u7533\u8bf7\u6ce8\u518c\u5e76\u7f34\u7eb3\u5546\u54c1\u670d\u52a1\u7a0e\u3002\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e\u56db\u4e07\u65b0\u5143\u7684\u4eba\u53ef\u9009\u62e9\u4e0d\u4e3a\u5546\u54c1\u670d\u52a1\u7a0e\u6ce8\u518c\u3002\u6ce8\u518c\u540e\u7684\u4e1a\u8005\u5fc5\u9700\u6309\u65f6\u586b\u62a5\u5546\u54c1\u670d\u52a1\u7a0e\u7a0e\u5355(\u6bcf\u4e00\u3001\u4e8c\u6216\u516d\u4e2a\u6708)\uff0c\u5e76\u4ee5\u591a\u9000\u5c11\u8865\u7684\u65b9\u5f0f\u6536\u53d6\u548c\u652f\u4ed8\u5546\u54c1\u670d\u52a1\u7a0e\u3002\u65e0\u767b\u8bb0\u6ce8\u518c\u4e4b\u4e1a\u8005\u65e0\u6cd5\u6536\u53d6\u6216\u9000\u8fd8\u6240\u652f\u4ed8\u4e4b\u5546\u54c1\u670d\u52a1\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5176\u4ed6\u72ec\u7acb\u4e8e\u6240\u5f97\u7a0e\u7684\u7a0e\u79cd\u8fd8\u6709\uff1a\u8d60\u4e0e\u7a0e\u3001\u652f\u7968\u7a0e\u4ee5\u53ca\u5bf9\u70df\u9152\u3001\u77f3\u6cb9\u5236\u54c1\u6240\u5f81\u6536\u7684\u56fd\u5185\u5546\u54c1\u7a0e\u7b49\u3002\u8fd9\u4e9b\u7a0e\u79cd\u5f71\u54cd\u5f88\u5c0f\uff0c\u4e0d\u8be6\u8ff0\u3002[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u5f81\u7a0e\u4f53\u5236&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u5728\u65b0\u897f\u5170\u7eb3\u7a0e\u4e25\u683c\u4f9d\u6cd5\u8fdb\u884c\uff0c\u7a0e\u6cd5\u51e0\u4e4e\u53ef\u4ee5\u8bf4\u662f\u65b0\u897f\u5170\u6700\u590d\u6742\u7684\u6cd5\u5f8b\u90e8\u95e8\uff0c\u6bcf\u5e74\u90fd\u6709\u5927\u5927\u5c0f\u5c0f\u7684\u4fee\u6b63\u6848\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52a1\u5c40\uff08Inland Revenue Department\uff09\u7ba1\u7406\u5f81\u7a0e\u4f53\u5236\uff0c\u5176\u6743\u529b\u548c\u8d23\u4efb\u90fd\u7531\u300a\u7a0e\u6536\u5f81\u7ba1\u6cd5\u300b\u786e\u5b9a\u3002\u300a\u5f81\u7ba1\u6cd5\u300b\u8981\u6c42\u7a0e\u52a1\u5c40\u8d1f\u8d23\u4eba\u2014\u2014\u7a0e\u52a1\u59d4\u5458\u884c\u4f7f\u804c\u6743\uff0c\u4fdd\u8bc1\u5728\u6cd5\u5f8b\u8303\u56f4\u5185\u6700\u5927\u7a0b\u5ea6\u7684\u6536\u7a0e\u3002\u7a0e\u52a1\u5c40\u59d4\u5458\u6709\u6743\u529b\u5236\u5b9a\u89c4\u5b9a\uff0c\u5bf9\u5f81\u7a0e\u8d22\u4ea7\u4f30\u4ef7\u3002\u300a\u5f81\u7ba1\u6cd5\u300b\u6388\u6743\u603b\u7763\u53ef\u4ee5\u5c31\u300a\u56fd\u5bb6\u7a0e\u6536\u6cd5\u300b\u7684\u7ba1\u7406\u4e8b\u9879\u7ed9\u7a0e\u52a1\u59d4\u5458\u53d1\u6307\u4ee4\uff0c\u4f46\u662f\u603b\u7763\u4e0d\u80fd\u76f4\u63a5\u5e72\u6d89\u5f81\u7a0e\u4e2a\u6848\u548c\u8fdb\u884c\u7a0e\u6cd5\u89e3\u91ca\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2000\u5e7410\u6708\uff0c\u653f\u5e9c\u7ec4\u6210\u4e86\u4e00\u4e2a5\u4eba\u5c0f\u7ec4\u5bf9\u65b0\u897f\u5170\u7684\u7a0e\u6536\u4f53\u5236\u662f\u5426\u6700\u7b26\u5408\u653f\u5e9c\u957f\u671f\u7a0e\u6536\u5229\u76ca\u8fdb\u884c\u5ba1\u8bae\uff0c2001\u5e7410\u6708\uff0c\u8be5\u59d4\u5458\u4f1a\u9012\u4ea4\u6700\u7ec8\u62a5\u544a\uff0c\u8ba4\u4e3a\u73b0\u884c\u7a0e\u6536\u4f53\u5236\u662f\u5408\u7406\u7684\uff0c\u8fc7\u53bb20\u5e74\u7684\u7a0e\u5236\u6539\u9769\u6210\u679c\u662f\u6b63\u9762\u7684\u3002[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u7ed3\u8bed&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u4f5c\u4e3a\u53d1\u8fbe\u8d44\u672c\u4e3b\u4e49\u56fd\u5bb6\uff0c\u65b0\u897f\u5170\u62e5\u6709\u5b8c\u5907\u7684\u7a0e\u6536\u6cd5\u5f8b\u4f53\u7cfb\u548c\u6210\u719f\u7684\u7a0e\u6536\u4f53\u5236\uff0c\u6839\u636e\u65b0\u653f\u5e9c\u8fd1\u5e74\u7684\u5ba1\u8bae\u7ed3\u679c\uff0c\u5176\u7a0e\u6536\u5236\u5ea6\u5728\u53ef\u4ee5\u9884\u8ba1\u7684\u672a\u6765\u5e94\u8be5\u4e0d\u4f1a\u51fa\u73b0\u5927\u7684\u53d8\u5316\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6211\u6765\u65b0\u6295\u8d44\u7ecf\u5546\uff0c\u5e94\u8be5\u6ce8\u610f\u4fdd\u6301\u9ad8\u5ea6\u7684\u6cd5\u6cbb\u610f\u8bc6\uff0c\u9075\u5b88\u6709\u5173\u6cd5\u5f8b\uff0c\u5408\u6cd5\u7eb3\u7a0e\u3002\u540c\u65f6\uff0c\u65b0\u897f\u5170\u7a0e\u6cd5\u590d\u6742\uff0c\u4e0d\u65ad\u66f4\u65b0\uff0c\u5e94\u5c31\u6709\u5173\u7eb3\u7a0e\u4e8b\u9879\u5f81\u8be2\u4e13\u4e1a\u4eba\u58eb\u610f\u89c1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><em>\u7ad9\u5185\u6587\u7ae0\u7248\u6743\u4e13\u5c5ePAS\u4f1a\u8ba1\u884c\u53ca\u672c\u7f51\u7ad9\uff0c\u672a\u7ecf\u4e66\u9762\u540c\u610f\uff0c\u4efb\u4f55\u4eba\u53ca\u673a\u6784\u4e0d\u5f97\u6284\u88ad\u548c\u8f6c\u8f7d\uff01\u8fdd\u8005\u5c06\u8d1f\u5168\u90e8\u6cd5\u5f8b\u8d23\u4efb\uff01\u8c22\u8c22\u5408\u4f5c\uff01<\/em>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#038;#&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u548c\u7ecf\u5546\uff0c\u9700\u8981\u5411\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7eb3\u7a0e\u3002\u901a\u5e38\uff0c\u6240\u6709\u7684\u5546\u4e1a\u6d3b\u52a8\u8005\u90fd\u5fc5\u9700\u505a\u5230\uff1a\u6709\u4e00\u4e2a\u7a0e\u53f7(IRD\u00a0number)\ufe54\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\uff0c\u5206\u671f\u7eb3\u7a0e\ufe54\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u7684\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1\u989d\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u548c\u7ecf\u5546\uff0c\u9700\u8981\u5411\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7eb3\u7a0e\u3002\u901a\u5e38\uff0c\u6240\u6709\u7684\u5546\u4e1a\u6d3b\u52a8\u8005\u90fd\u5fc5\u9700\u505a\u5230\uff1a\u6709\u4e00\u4e2a\u7a0e\u53f7(IRD\u00a0number)\ufe54\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\uff0c\u5206\u671f\u7eb3\u7a0e\ufe54\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u7684\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1\u989d\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du\" \/>\n<meta property=\"og:site_name\" content=\"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"article:published_time\" content=\"2008-04-29T03:38:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-27T23:25:56+00:00\" \/>\n<meta name=\"author\" content=\"Zoe Song\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Zoe Song\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u5206\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u548c\u7ecf\u5546\uff0c\u9700\u8981\u5411\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7eb3\u7a0e\u3002\u901a\u5e38\uff0c\u6240\u6709\u7684\u5546\u4e1a\u6d3b\u52a8\u8005\u90fd\u5fc5\u9700\u505a\u5230\uff1a\u6709\u4e00\u4e2a\u7a0e\u53f7(IRD\u00a0number)\ufe54\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\uff0c\u5206\u671f\u7eb3\u7a0e\ufe54\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u7684\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1\u989d\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du","og_locale":"zh_CN","og_type":"article","og_title":"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","og_description":"\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u548c\u7ecf\u5546\uff0c\u9700\u8981\u5411\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7eb3\u7a0e\u3002\u901a\u5e38\uff0c\u6240\u6709\u7684\u5546\u4e1a\u6d3b\u52a8\u8005\u90fd\u5fc5\u9700\u505a\u5230\uff1a\u6709\u4e00\u4e2a\u7a0e\u53f7(IRD\u00a0number)\ufe54\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\uff0c\u5206\u671f\u7eb3\u7a0e\ufe54\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u7684\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1\u989d\u3002","og_url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du","og_site_name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","article_published_time":"2008-04-29T03:38:39+00:00","article_modified_time":"2021-10-27T23:25:56+00:00","author":"Zoe Song","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Zoe Song","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"1\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du#article","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du"},"author":{"name":"Zoe Song","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/e0f59c31f31c519834154ff5d6ec8b8b"},"headline":"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6","datePublished":"2008-04-29T03:38:39+00:00","dateModified":"2021-10-27T23:25:56+00:00","mainEntityOfPage":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du"},"wordCount":179,"commentCount":0,"publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"articleSection":["\u7a0e\u52a1"],"inLanguage":"zh-CN","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du","url":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du","name":"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","isPartOf":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#website"},"datePublished":"2008-04-29T03:38:39+00:00","dateModified":"2021-10-27T23:25:56+00:00","description":"\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u548c\u7ecf\u5546\uff0c\u9700\u8981\u5411\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7eb3\u7a0e\u3002\u901a\u5e38\uff0c\u6240\u6709\u7684\u5546\u4e1a\u6d3b\u52a8\u8005\u90fd\u5fc5\u9700\u505a\u5230\uff1a\u6709\u4e00\u4e2a\u7a0e\u53f7(IRD\u00a0number)\ufe54\u6bcf\u5e74\u5411\u7a0e\u52a1\u5c40\u586b\u62a5\u5404\u79cd\u7a0e\u5355\uff0c\u5206\u671f\u7eb3\u7a0e\ufe54\u4fdd\u7559\u6240\u6709\u4ee5\u82f1\u6587\u4e66\u5199\u7684\u751f\u610f\u8bb0\u5f55\u53ca\u4ea4\u6613\u6587\u4ef6\uff0c\u4ee5\u4fbf\u586b\u62a5\u7a0e\u5355\u5e76\u8ba1\u7b97\u8865\u7a0e\u6216\u9000\u7a0e\u91d1\u989d\u3002","breadcrumb":{"@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-shou-zhi-du#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pas2008.co.nz\/zh-hans"},{"@type":"ListItem","position":2,"name":"\u65b0\u897f\u5170\u5546\u4e1a\u7a0e\u6536\u5236\u5ea6"}]},{"@type":"WebSite","@id":"https:\/\/pas2008.co.nz\/zh-hans#website","url":"https:\/\/pas2008.co.nz\/zh-hans","name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","description":"Accouting Services","publisher":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pas2008.co.nz\/zh-hans?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-CN"},{"@type":"Organization","@id":"https:\/\/pas2008.co.nz\/zh-hans#organization","name":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c","url":"https:\/\/pas2008.co.nz\/zh-hans","logo":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/logo\/image\/","url":"https:\/\/pas2008.co.nz\/wp-content\/uploads\/2020\/07\/PAS_Logo_3000px_RED1-e1594162466559.png","contentUrl":"https:\/\/pas2008.co.nz\/wp-content\/uploads\/2020\/07\/PAS_Logo_3000px_RED1-e1594162466559.png","width":160,"height":50,"caption":"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c"},"image":{"@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/e0f59c31f31c519834154ff5d6ec8b8b","name":"Zoe Song","image":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/pas2008.co.nz\/zh-hans#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0e1c732da50a4004f0d54e3f6fc93280?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0e1c732da50a4004f0d54e3f6fc93280?s=96&d=mm&r=g","caption":"Zoe Song"}}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5584"}],"collection":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/comments?post=5584"}],"version-history":[{"count":0,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/posts\/5584\/revisions"}],"wp:attachment":[{"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/media?parent=5584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/categories?post=5584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pas2008.co.nz\/zh-hans\/wp-json\/wp\/v2\/tags?post=5584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}