{"id":5606,"date":"2009-09-07T03:54:07","date_gmt":"2009-09-07T03:54:07","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5606"},"modified":"2021-01-27T03:57:02","modified_gmt":"2021-01-27T03:57:02","slug":"ru-he-ji-lu-ji-dong-qi-che-hua-fei","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-ji-lu-ji-dong-qi-che-hua-fei","title":{"rendered":"\u5982\u4f55\u8bb0\u5f55\u673a\u52a8\u6c7d\u8f66\u82b1\u8d39"},"content":{"rendered":"

\u5bf9\u4e8e\u5728\u8fd9\u91cc\u505a\u751f\u610f(\u7279\u522b\u662f\u9700\u4e24\u4e2a\u6708\u7533\u62a5GST)\u7684\u670b\u53cb\u4eec\u6765\u8bf4\uff0c\u521a\u521a\u7ed3\u675f\u7684\u4e00\u5468\u4e00\u5b9a\u662f\u5fd9\u788c\u7684\u3002\u56e0\u4e3a\u6839\u636e\u56fd\u7a0e\u5c40\u7684\u89c4\u5b9a\uff0c\u4e0a\u5468\u4e94\u662f\u7533\u62a5GST\u7684\u6700\u540e\u671f\u9650\u3002\u4e0d\u77e5\u9053\u60a8\u6709\u6ca1\u6709\u4e3a\u81ea\u5df1\u7684\u751f\u610f\u53ca\u65f6\u586b\u5199\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u62a5\u7a0e\u8868(GST Return Form)\u3002\u5728\u4e0a\u5468\u4e5f\u6709\u6839\u591a\u5ba2\u6237\u7ed9\u6211\u4eec\u6253\u6765\u7535\u8bdd\uff0c\u8be2\u95ee\u5e94\u8be5\u5982\u4f55\u8bb0\u5f55\u7528\u4f5c\u516c\u53f8\u751f\u610f\u7684\u673a\u52a8\u6c7d\u8f66\u82b1\u8d39\u3002\u5728\u672c\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c31\u6765\u4e3a\u5927\u5bb6\u4ecb\u7ecd\u51e0\u79cd\u6709\u5173\u673a\u52a8\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u7684\u8bb0\u5f55\u65b9\u6cd5\u4ee5\u53ca\u4e00\u4e9b\u76f8\u5173\u89c4\u5b9a\u7684\u53d8\u5316\u3002<\/p>\n

\n

\u6839\u636e\u56fd\u7a0e\u5c40\u7684\u89c4\u5b9a\uff0c\u53ef\u7528\u4e8e\u8bb0\u5f55\u673a\u52a8\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u7684\u65b9\u6cd5\u5927\u81f4\u6709\u4e09\u79cd\u3002\u5b83\u4eec\u5206\u522b\u662f\u516c\u91cc\u6570\u4f30\u8ba1\u6cd5(Mileage rate)\uff0c\u516c\u91cc\u6570\u8bb0\u5f55\u8868(Logbook)\u53ca\u5b9e\u9645\u652f\u51fa\u6cd5(Actual expenditure)\u3002\u4e0d\u7ba1\u9009\u7528\u54ea\u4e00\u79cd\u65b9\u6cd5\uff0c\u4f60\u90fd\u9700\u8981\u6709\u4e00\u672cLogbook\u6765\u8bb0\u5f55\u6c7d\u8f66\u4f7f\u7528\u7684\u516c\u91cc\u6570\u3002\u4e00\u822c\u5728Logbook\u91cc\uff0c\u9700\u8981\u8be6\u7ec6\u8bb0\u5f55\u65c5\u884c\u7684\u65e5\u671f\uff0c\u5730\u70b9\uff0c\u516c\u91cc\u6570\u53ca\u6c7d\u8f66\u7528\u9014\u00a0(\u7528\u4e8e\u751f\u610f\u6216\u79c1\u4eba\u7528\u9014)\u00a0\u3002\u8981\u7279\u522b\u6ce8\u610f\u7684\u662f\uff0c\u4ece\u4f4f\u6240\u5230\u516c\u53f8\u8fd9\u6bb5\u8def\u7a0b\u7684\u516c\u91cc\u6570\u662f\u4e0d\u80fd\u7b97\u4f5c\u5546\u4e1a\u65c5\u884c\u82b1\u8d39\u7684\u4e00\u90e8\u5206\u7684\u3002<\/p>\n

\n

\u516c\u91cc\u6570\u4f30\u8ba1\u6cd5<\/p>\n

\u6c7d\u8f66\u7684\u4f7f\u7528\u8005\u9700\u8981\u8bb0\u5f55\u6bcf\u5929\u7528\u4e8e\u751f\u610f\u6765\u5f80\u7684\u6c7d\u8f66\u6d88\u8017\u516c\u91cc\u6570\u3002\u7d2f\u8ba1\u4e00\u5e74\u540e\uff0c\u7528\u5f97\u51fa\u7684\u5e74\u5ea6\u603b\u516c\u91cc\u6570\u4e58\u4ee5\u4e00\u4e2a\u6bd4\u7387\uff0c\u4fbf\u5f97\u51fa\u4f60\u53ef\u4ee5\u7533\u62a5\u7684\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u652f\u51fa\u3002\u56fd\u7a0e\u5c40\u5728\u539f\u6709\u516c\u91cc\u6570\u4f30\u8ba1\u6cd5\u7684\u89c4\u5b9a\u4e0a\u505a\u51fa\u4e86\u4e00\u5b9a\u7684\u4fee\u6539\uff0c\u53d6\u6d88\u4e86\u5e26\u72b6\u6bd4\u7387(Banded rate)\u8ba1\u7b97\u65b9\u6cd5\uff0c\u800c\u7edf\u4e00\u75280.7\u7684\u6bd4\u7387\u3002\u540c\u65f6\uff0c\u5728\u5bf9\u516c\u91cc\u6570\u7684\u9650\u5236\u4e0a\u4e5f\u4f5c\u51fa\u4e86\u8c03\u6574\uff0c\u5176\u6700\u9ad8\u53ef\u4f7f\u7528\u7684\u516c\u91cc\u6570\u4e0a\u9650\u662f5000\u516c\u91cc\u6bcf\u5e74\u3002\u4f8b\u5982\uff0c\u674e\u5c0f\u59d0\u5728\u7ecf\u8fc7\u4e86\u4e00\u5e74\u5bf9\u8f66\u8f86\u516c\u91cc\u6570\u7684\u8ba1\u7b97\uff0c\u5f97\u51fa\u4e86\u4e00\u5e74\u4e2d\u7528\u4e8e\u751f\u610f\u7684\u516c\u91cc\u6570\u662f3500\u516c\u91cc\u3002\u90a3\u4e48\u674e\u5c0f\u59d0\u5c31\u53ef\u4ee5\u4ee5\u8fd93500\u516c\u91cc\u4e3a\u57fa\u6570\u518d\u4e58\u4ee50.7\uff0c\u6c42\u5f97\u5979\u8fd9\u4e00\u6574\u5e74\u7528\u4e8e\u751f\u610f\u4e0a\u7684\u6c7d\u8f66\u82b1\u8d39$2450(3500*0.7)\u00a0\u3002\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u7684\u5bf9\u8c61\u662f\u4e00\u4e9b\u7528\u8f66\u4e0d\u7b97\u9891\u7e41\u7684\u751f\u610f\u4eba\uff0c\u56e0\u4e3a\u4e00\u65e6\u4f60\u7684\u5546\u7528\u516c\u91cc\u6570\u8d85\u8fc7\u4e865000\u516c\u91cc\uff0c\u5219\u5fc5\u987b\u8981\u4fdd\u7559\u5b9e\u9645\u7684\u8f66\u8f86\u82b1\u8d39\u8bb0\u5f55(For distances greater than 5000 km, you must keep a record of actual vehicle expenses)\u3002\u5176\u6b21\uff0c\u4f7f\u7528\u516c\u91cc\u6570\u4f30\u8ba1\u6cd5\u5728\u8ba1\u7b97\u6c7d\u8f66\u82b1\u8d39\u7684\u65f6\u5019\u5c31\u6bd4\u8f83\u7b80\u5355\uff0c\u53ea\u9700\u8981\u628a\u7b97\u51fa\u6765\u7684\u516c\u91cc\u6570\u4e58\u4ee50.7\u7684\u6bd4\u7387\u3002\u4f46\u5982\u679c\u9009\u62e9\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u6765\u8bb0\u5f55\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\uff0c\u90a3\u4e48\u4efb\u4f55\u6709\u5173\u6c7d\u8f66\u7684\u82b1\u8d39\u4f8b\u5982\u6c7d\u6cb9\u7684\u652f\u51fa\uff0c\u4fdd\u9669\uff0c\u6c7d\u8f66\u7684\u6ce8\u518c\u53ca\u7ef4\u4fee\u652f\u51fa\u90fd\u4e0d\u53ef\u518d\u7533\u62a5\u4e3a\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u5e76\u4e14\u65e0\u6cd5\u7533\u62a5GST\u3002\u56e0\u4e3a\u5728\u56fd\u7a0e\u5c40\u8ba1\u7b97\u8fd90.7\u7684\u6bd4\u7387\u65f6\uff0c\u5df2\u7ecf\u5305\u542b\u4e86\u6709\u5173\u6c7d\u8f66\u7684\u4efb\u4f55\u82b1\u8d39\u3002<\/p>\n

\n

\u516c\u91cc\u6570\u8bb0\u5f55\u8868<\/p>\n

\u9009\u62e9\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u7684\u6c7d\u8f66\u4f7f\u7528\u8005\u9700\u8981\u8bb0\u5f55\u6c7d\u8f66\u7684\u5f00\u59cb\u516c\u91cc\u6570\uff0c\u7136\u540e\u8fde\u7eed\u8bb0\u5f55\u81f3\u5c1190\u5929\u7684\u6c7d\u8f66\u516c\u91cc\u6570\u4f7f\u7528\u8bb0\u5f55\u3002\u901a\u8fc7\u8fd990\u5929\u7684\u8bb0\u5f55\uff0c\u8ba1\u7b97\u51fa\u6240\u4f7f\u7528\u7684\u603b\u516c\u91cc\u6570\uff0c\u518d\u7528\u8fd990\u5929\u91cc\u7684\u5546\u4e1a\u7528\u9014\u6c7d\u8f66\u516c\u91cc\u6570\u9664\u4ee5\u6c7d\u8f66\u603b\u516c\u91cc\u6570\u5f97\u51fa\u7684\u6c7d\u8f66\u5546\u4e1a\u7528\u9014\u6bd4\u4f8b\u00a0(After 90 days you can work out the average proportion of business to private use of your vehicle)\u00a0\u3002\u6240\u7b97\u51fa\u7684\u6bd4\u4f8b\u662f\u88ab\u56fd\u7a0e\u5c40\u8ba4\u53ef\u7684\uff0c\u5176\u6700\u957f\u6709\u6548\u671f\u4e3a\u4e09\u5e74\uff0c\u4e14\u7528\u4e8e\u751f\u610f\u7684\u6c7d\u8f66\u516c\u91cc\u4e0e\u5728\u516c\u91cc\u6570\u8bb0\u5f55\u8868\u91cc\u7684\u6bd4\u4f8b\u5dee\u5f02\u5fc5\u987b\u5c0f\u4e8e20%(The logbook term is up to three years, provided variance of business use is less than 20% of the logbook representation)\u3002\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u7684\u597d\u5904\u5c31\u662f\u53ea\u9700\u5bf9\u6c7d\u8f66\u4f7f\u7528\u516c\u91cc\u6570\u8fdb\u884c90\u5929\u7684\u8bb0\u5f55\uff0c\u7b97\u51fa\u6c7d\u8f66\u5546\u4e1a\u7528\u9014\u6bd4\u4f8b\uff0c\u4e4b\u540e\u5c31\u53ef\u4f9d\u636e\u8fd9\u4e00\u6bd4\u4f8b\u5bf9\u4eca\u540e\u4e09\u5e74\u5185\u6709\u5173\u6c7d\u8f66\u7684\u4efb\u4f55\u82b1\u8d39\u7533\u62a5\u4e3a\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u3002\u5982\u679c\u9009\u7528\u8fd9\u79cd\u65b9\u6cd5\u6765\u8bb0\u5f55\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u7684\u8bdd\uff0c\u52a1\u5fc5\u8981\u4fdd\u7559\u5168\u90e8\u6709\u5173\u6c7d\u8f66\u82b1\u8d39\u7684\u5355\u636e\u6216\u53d1\u7968\u3002\u4f8b\u5982\uff0c\u738b\u5c0f\u59d0\u901a\u8fc7\u4f7f\u7528\u516c\u91cc\u6570\u8bb0\u5f55\u8868\uff0c\u7b97\u51fa\u7528\u4e8e\u5546\u4e1a\u7528\u9014\u7684\u516c\u91cc\u6570\u5360\u5168\u5e74\u4f7f\u7528\u603b\u516c\u91cc\u6570\u768460%\u3002\u5176\u5168\u5e74\u7528\u4e8e\u6c7d\u8f66\u7684\u82b1\u8d39\u5e76\u4fdd\u6709\u5355\u636e\u7684\u603b\u652f\u51fa(\u6c7d\u6cb9\uff0c\u8f66\u8f86\u4fdd\u9669\uff0c\u6ce8\u518c\u53ca\u7ef4\u4fee\u8d39\u7528\u7b49)\u00a0\u4e3a$5000\u3002\u90a3\u4e48\u738b\u5c0f\u59d0\u7684\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u652f\u51fa\u5c31\u662f$3000($5000*60%)\uff0c\u4e00\u822c\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u662f\u53ef\u4ee5\u7533\u62a5GST\u7684\u3002\u4e0d\u7ba1\u662f\u4e2a\u4eba\u8fd8\u662f\u516c\u53f8\u5bf9\u4e8e\u65e5\u76ca\u8d39\u6da8\u5f97\u7269\u4ef7\u548c\u6cb9\u4ef7\u90fd\u662f\u82e6\u4e0d\u582a\u8a00\uff0c\u56e0\u6b64\u5bf9\u4e8e\u516c\u91cc\u6570\u8bb0\u5f55\u8868\u7684\u4fdd\u5b58\u5c24\u4e3a\u91cd\u8981\u3002\u56e0\u4e3a\u56fd\u7a0e\u5c40\u89c4\u5b9a\uff0c\u5982\u679c\u6ca1\u6709\u4fdd\u5b58\u516c\u91cc\u6570\u8bb0\u5f55\u8868\uff0c\u4f5c\u4e3a\u5546\u5bb6\u7684\u4f60\u6700\u591a\u53ea\u53ef\u4ee5\u5411\u56fd\u7a0e\u5c40\u7533\u62a5\u56db\u5206\u4e4b\u4e00\u7684\u6c7d\u8f66\u82b1\u8d39\u652f\u51fa\u3002\u5373\u4fbf\u5982\u6b64\uff0c\u4f60\u4e5f\u6709\u53ef\u80fd\u88ab\u8981\u6c42\u8bc1\u5b9e\u6240\u7533\u62a5\u7684\u767e\u5206\u6bd4\u00a0(If you do not keep a vehicle logbook you may claim up to 25% of the vehicle running costs as a business expense. However, you could be asked to substantiate the percentage claimed)\u3002<\/p>\n

\u5b9e\u9645\u652f\u51fa\u6cd5<\/p>\n

\u8fd9\u79cd\u65b9\u6cd5\u7684\u9002\u7528\u4e8e\u4e00\u4e9b\u7528\u4e8e\u5546\u4e1a\u7528\u9014\u516c\u91cc\u6570\u8d77\u4f0f\u6bd4\u8f83\u5927\u7684\u5546\u5bb6\u3002\u5728\u4e4b\u524d\u4ecb\u7ecd\u516c\u91cc\u6570\u8bb0\u5f55\u8868\u65f6\uff0c\u6709\u4e00\u70b9\u662f\u5173\u4e8e\u4f60\u7528\u4e8e\u751f\u610f\u7684\u6c7d\u8f66\u516c\u91cc\u6570\u4e0e\u5728\u516c\u91cc\u6570\u8bb0\u5f55\u8868\u91cc\u7684\u6bd4\u4f8b\u5dee\u5f02\u7684\u89c4\u5b9a\u3002\u5982\u679c\u5546\u5bb6\u7528\u4e8e\u751f\u610f\u7684\u6c7d\u8f66\u516c\u91cc\u6570\u4e0e\u5728\u516c\u91cc\u6570\u8bb0\u5f55\u8868\u91cc\u7684\u5dee\u5f02\u6bd4\u4f8b\u8d85\u8fc720%\u65f6\uff0c\u5546\u5bb6\u9700\u8981\u7528\u5b9e\u9645\u652f\u51fa\u6cd5\u6765\u8bb0\u5f55\u7528\u4e8e\u751f\u610f\u7684\u6c7d\u8f66\u516c\u91cc\u6570\u3002\u6b64\u5916\uff0c\u5982\u679c\u4f7f\u7528\u5b9e\u9645\u652f\u51fa\u6cd5\uff0c\u4f60\u8fd8\u53ef\u4ee5\u5411\u56fd\u7a0e\u5c40\u7533\u8bf7\u62b5\u6263\u5b9e\u9645\u652f\u51fa\uff0c\u5305\u62ec\u7528\u4e8e\u5546\u4e1a\u90e8\u5206\u7684\u8f66\u8f86\u6298\u65e7\u635f\u5931(You can claim deductions on your actual expenditure including depreciation loss for the business use of your motor vehicle)\u3002\u8fd9\u91cc\u8981\u63d0\u9192\u5927\u5bb6\u7684\u662f\uff0c\u5982\u679c\u4f60\u9009\u62e9\u4f7f\u7528\u8fd9\u79cd\u6765\u8bb0\u5f55\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u652f\u51fa\u7684\u8bdd\uff0c\u8bf7\u52a1\u5fc5\u8981\u6b63\u786e\u4fdd\u7559\u6709\u5173\u79c1\u4eba\u548c\u5546\u4e1a\u82b1\u8d39\u7684\u8be6\u7ec6\u8bb0\u5f55\u3002\u540c\u65f6\uff0c\u4f60\u6240\u63d0\u4f9b\u7684\u8bb0\u5f55\u5fc5\u987b\u8981\u6ce8\u660e\u7528\u4e8e\u5546\u52a1\u65c5\u7a0b\u7684\u539f\u56e0\u53ca\u8ddd\u79bb(You records will need to show the reasons for and the distances of journeys for business travel)\u3002<\/p>\n

\n

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\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u5bf9\u4e8e\u5728\u8fd9\u91cc\u505a\u751f\u610f(\u7279\u522b\u662f\u9700\u4e24\u4e2a\u6708\u7533\u62a5GST)\u7684\u670b\u53cb\u4eec\u6765\u8bf4\uff0c\u521a\u521a\u7ed3\u675f\u7684\u4e00\u5468\u4e00\u5b9a\u662f\u5fd9\u788c\u7684\u3002\u56e0\u4e3a\u6839\u636e\u56fd\u7a0e\u5c40\u7684\u89c4\u5b9a\uff0c\u4e0a\u5468\u4e94\u662f\u7533\u62a5GST\u7684\u6700\u540e\u671f\u9650\u3002\u4e0d\u77e5\u9053\u60a8\u6709\u6ca1\u6709\u4e3a\u81ea\u5df1\u7684\u751f\u610f\u53ca\u65f6\u586b\u5199\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u62a5\u7a0e\u8868(GST Return Form)\u3002\u5728\u4e0a\u5468\u4e5f\u6709\u6839\u591a\u5ba2\u6237\u7ed9\u6211\u4eec\u6253\u6765\u7535\u8bdd\uff0c\u8be2\u95ee\u5e94\u8be5\u5982\u4f55\u8bb0\u5f55\u7528\u4f5c\u516c\u53f8\u751f\u610f\u7684\u673a\u52a8\u6c7d\u8f66\u82b1\u8d39\u3002\u5728\u672c\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5c31\u6765\u4e3a\u5927\u5bb6\u4ecb\u7ecd\u51e0\u79cd\u6709\u5173\u673a\u52a8\u6c7d\u8f66\u5546\u4e1a\u82b1\u8d39\u7684\u8bb0\u5f55\u65b9\u6cd5\u4ee5\u53ca\u4e00\u4e9b\u76f8\u5173\u89c4\u5b9a\u7684\u53d8\u5316\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/ru-he-ji-lu-ji-dong-qi-che-hua-fei\" \/>\n<meta property=\"og:site_name\" content=\"\u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"article:published_time\" content=\"2009-09-07T03:54:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-27T03:57:02+00:00\" \/>\n<meta name=\"author\" content=\"Max\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Max\" \/>\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":"\u5982\u4f55\u8bb0\u5f55\u673a\u52a8\u6c7d\u8f66\u82b1\u8d39 - 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