{"id":5607,"date":"2009-10-15T03:54:36","date_gmt":"2009-10-15T03:54:36","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5607"},"modified":"2021-01-27T03:56:58","modified_gmt":"2021-01-27T03:56:58","slug":"shui-wu-ju-min-yu-fei-shui-wu-ju-min-de-shi-bie","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-wu-ju-min-yu-fei-shui-wu-ju-min-de-shi-bie","title":{"rendered":"\u7a0e\u52a1\u5c45\u6c11\u4e0e\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u8bc6\u522b"},"content":{"rendered":"<p>\u6700\u8fd1\u6211\u4eec\u63a5\u5230\u4e86\u4e00\u4e9b\u5ba2\u6237\u6253\u6765\u8be2\u95ee\u6709\u5173\u975e\u7a0e\u52a1\u5c45\u6c11\u62a5\u7a0e\u95ee\u9898\u7535\u8bdd\uff0c\u674e\u5c0f\u59d0\u5c31\u662f\u5176\u4e2d\u7684\u4e00\u4f4d\u3002\u674e\u5c0f\u59d0\u548c\u5979\u7684\u4e08\u592b\u4e94\u5e74\u524d\u6765\u5230\u4e86\u7f8e\u4e3d\u7684\u7ebd\u897f\u5170\uff0c\u901a\u8fc7\u81ea\u5df1\u8f9b\u82e6\u5730\u594b\u6597\u4e0d\u4f46\u83b7\u5f97\u4e86\u6c38\u4e45\u5c45\u7559\u6743\uff0c\u8fd8\u5728\u8fd9\u8fb9\u8d2d\u7f6e\u4e86\u623f\u4ea7\u7528\u4e8e\u6295\u8d44\u3002\u867d\u7136\u8eab\u5728\u6d77\u5916\uff0c\u4f46\u4ecd\u65e7\u5fc3\u7cfb\u7956\u56fd\u3002\u5728\u89c2\u770b\u4e86\u4e2d\u56fd60\u5e74\u56fd\u5e86\u7684\u9605\u5175\u5f0f\u4e4b\u540e\uff0c\u674e\u5c0f\u59d0\u548c\u5979\u7684\u4e08\u592b\u4e0d\u4f46\u4e3a\u7956\u56fd\u7684\u5f3a\u5927\u7e41\u8363\u800c\u6fc0\u52a8\uff0c\u4e5f\u770b\u5230\u4e86\u56de\u56fd\u53d1\u5c55\u7684\u5927\u597d\u65f6\u673a\u3002\u7531\u4e8e\u81ea\u5df1\u7684\u5b50\u5973\u8fd8\u5728\u8bfb\u4e66\uff0c\u4e3a\u4e86\u4e0d\u803d\u8bef\u5b50\u5973\u7684\u5b66\u4e1a\uff0c\u674e\u5c0f\u59d0\u548c\u5979\u7684\u4e08\u592b\u51b3\u5b9a\u5148\u56de\u56fd\u53d1\u5c55\uff0c\u5f85\u7a33\u5b9a\u4e4b\u540e\u518d\u63a5\u5b69\u5b50\u56de\u53bb\u3002\u5176\u5b9e\u50cf\u674e\u5c0f\u59d0\u8fd9\u6837\u7684\u56de\u6d41\u73b0\u8c61\uff0c\u5728\u5f88\u591a\u7684\u79fb\u6c11\u56fd\u5bb6\u90fd\u662f\u666e\u904d\u5b58\u5728\u7684\u3002\u4e3a\u4e86\u907f\u514d\u65e5\u540e\u5728\u7a0e\u52a1\u4e0a\u51fa\u73b0\u4e0d\u5fc5\u8981\u7684\u9ebb\u70e6\uff0c\u674e\u5c0f\u59d0\u627e\u5230\u4e86\u6211\u4eec\u6765\u54a8\u8be2\u76f8\u5173\u7684\u7a0e\u52a1\u60c5\u51b5\u3002\u5176\u5b9e\u5728\u6211\u4eec\u4e4b\u524d\u7684\u6587\u7ae0\u4e2d\uff0c\u5df2\u7ecf\u4ecb\u7ecd\u4e86\u5f88\u591a\u4e0e\u975e\u7a0e\u52a1\u5c45\u6c11\u6709\u5173\u7684\u77e5\u8bc6\u3002\u4f46\u662f\uff0c\u4ecd\u65e7\u63a5\u5230\u4e0d\u5c11\u50cf\u674e\u5c0f\u59d0\u8fd9\u6837\u7684\u5ba2\u6237\u6253\u6765\u7684\u54a8\u8be2\u7535\u8bdd\u3002\u6240\u4ee5\u5728\u8fd9\u671f\u7684\u6587\u7ae0\u4e2d\uff0c\u6765\u4e3a\u5927\u5bb6\u89e3\u91ca\u6709\u5173\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u5b9a\u4e49\u53ca\u8be5\u5982\u4f55\u62a5\u7a0e\u7684\u60c5\u51b5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6211\u4eec\u5148\u6765\u8bf4\u8bf4\uff0c\u88ab\u8ba4\u5b9a\u4e3a\u662f\u7ebd\u897f\u5170\u7a0e\u52a1\u5c45\u6c11\u7684\u6807\u51c6\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u572812\u4e2a\u6708\u5185\u4f60\u53ea\u9700\u8981\u5728\u65b0\u897f\u5170\u5c45\u4f4f\u8d85\u8fc7183\u5929\u6216\u662f\u4e0e\u65b0\u897f\u5170\u4fdd\u6301\u6709\u6301\u4e45\u5173\u7cfb(You are in New Zealand for more than 183 days in any 12-month period or have an \u201cenduring relationship\u201d with New Zealand),\u5c31\u4f1a\u8ba4\u5b9a\u4e3a\u662f\u7ebd\u897f\u5170\u7684\u7a0e\u52a1\u5c45\u6c11\u3002183\u5929\u89c4\u5219\u76f8\u4fe1\u5927\u5bb6\u90fd\u5df2\u7ecf\u6bd4\u8f83\u719f\u6089\u4e86\uff0c\u90a3\u4e48\u4ec0\u4e48\u53c8\u662f\u4e0e\u7ebd\u897f\u5170\u6301\u4e45\u7684\u5173\u7cfb\u5462\uff1f\u8fd9\u91cc\u5c31\u8981\u4e3a\u5927\u5bb6\u4ecb\u7ecd\u4e00\u4e2a\u53eb\u505a\u201cPermanent place of abode\u201d\u7684\u6982\u5ff5\u4e86\u3002\u7b80\u5355\u6765\u8bf4\uff0c\u53ea\u8981\u8fd9\u4e2a\u4eba\u5728\u7ebd\u897f\u5170\u6709\u6c38\u4e45\u5c45\u7559\u7684\u4f4f\u6240\u5c31\u4f1a\u88ab\u8ba4\u5b9a\u4f1a\u662f\u7ebd\u897f\u5170\u7684\u7a0e\u52a1\u5c45\u6c11(A person who has a \u201cpermanent place of abode\u201d in New Zealand is a New Zealand tax resident)\u3002\u4f46\u5176\u5b9e\u8fd9\u91cc\u8bf4\u7684\u6c38\u4e45\u5c45\u7559\u7684\u4f4f\u6240\u5e76\u4e0d\u5355\u5355\u6307\u4f60\u5c45\u4f4f\u7684\u5730\u65b9\uff0c\u5b83\u8fd8\u6db5\u76d6\u4e86\u4f60\u6240\u6709\u4e0e\u7ebd\u897f\u5170\u6709\u5173\u7684\u793e\u4f1a\uff0c\u7269\u8d28\uff0c\u7ecf\u6d4e\u6216\u662f\u4e2a\u4eba\u5173\u7cfb(\u201cPermanent place of abode\u201d is not just the dwelling that you live in \u2013 it covers all your social, physical, economic or personal ties and links with New Zealand)\u3002\u56fd\u7a0e\u5c40\u5217\u51fa\u4e86\u51e0\u6761\u7528\u4e8e\u9274\u5b9a\u662f\u5426\u6709\u4e0e\u7ebd\u897f\u5170\u6709\u6301\u4e45\u5173\u7cfb\u7684\u56e0\u7d20\uff1a<\/p>\n<ul>\n<li>\u5728\u7ebd\u897f\u5170\u5c45\u4f4f\u7684\u65f6\u95f4(Presence in New Zealand)<\/li>\n<li>\u4f4f\u5bbf(Accommodation)\u3002\u5728\u7ebd\u897f\u5170\u662f\u5426\u62e5\u6709\uff0c\u79df\u51ed\u4efb\u4f55\u7269\u4e1a\u6216\u662f\u53ef\u4ee5\u4f7f\u7528\u7684\u7269\u4e1a<\/li>\n<li>\u793e\u4f1a\u5173\u7cfb(Social ties)\u3002\u662f\u5426\u6709\u5b50\u5973\u6216\u76f4\u7cfb\u4eb2\u5c5e\u5728\u7ebd\u897f\u5170\u751f\u6d3b\u5b66\u4e60\uff0c\u662f\u5426\u662f\u7ebd\u897f\u5170\u4efb\u4f55\u4f1a\u6240\uff0c\u793e\u56e2\u6216\u7ec4\u7ec7\u7684\u6210\u5458<\/li>\n<li>\u7ecf\u6d4e\u5173\u7cfb(Economic ties)\u3002\u662f\u5426\u5728\u7ebd\u897f\u5170\u6709\u94f6\u884c\u8d26\u6237\uff0c\u4fe1\u7528\u5361\uff0c\u4eba\u5bff\u4fdd\u9669\u6216\u662f\u9000\u4f11\u91d1<\/li>\n<li>\u53d7\u96c7\u6216\u505a\u751f\u610f(Employment or business)\u00a0\u3002\u5728\u7ebd\u897f\u5170\u662f\u5426\u62e5\u6709\u81ea\u5df1\u7684\u751f\u610f\uff0c\u6216\u662f\u88ab\u96c7\u4f63<\/li>\n<li>\u4e2a\u4eba\u8d22\u4ea7(Personal property)\u3002\u662f\u5426\u5728\u7ebd\u897f\u5170\u6c38\u4e45\u62e5\u6709\u4efb\u4f55\u6c7d\u8f66\uff0c\u8863\u670d\uff0c\u5bb6\u5177\u6216\u5176\u4ed6\u8d22\u4ea7<\/li>\n<li>\u610f\u56fe(Intentions)\u3002\u662f\u5426\u6253\u7b97\u5728\u7ebd\u897f\u5170\u5c45\u4f4f<\/li>\n<li>\u798f\u5229\uff0c\u517b\u8001\u91d1\u548c\u5176\u4ed6\u6b3e\u9879(Benefits. Pensions and other payments)\u00a0\u3002\u662f\u5426\u9886\u53d6\u6765\u81ea\u7ebd\u897f\u5170\u7684\u4efb\u4f55\u798f\u5229\uff0c\u6d25\u8d34\u6216\u8865\u52a9<\/li>\n<\/ul>\n<p>\u4e00\u65e6\u88ab\u8ba4\u5b9a\u4e3a\u662f\u7ebd\u897f\u5170\u7684\u7a0e\u52a1\u5c45\u6c11\uff0c\u56fd\u7a0e\u5c40\u4e0d\u4f46\u4f1a\u8981\u6c42\u4f60\u7533\u62a5\u7ebd\u897f\u5170\u5883\u5185\u7684\u6536\u5165\uff0c\u8fd8\u4f1a\u8981\u6c42\u4f60\u7533\u62a5\u4efb\u4f55\u6d77\u5916\u6536\u5165\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u5728\u54ea\u79cd\u60c5\u51b5\u4e0b\uff0c\u624d\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u662f\u7ebd\u897f\u5170\u975e\u7a0e\u52a1\u5c45\u6c11\u5462\uff1f\u5728\u5224\u65ad\u662f\u5426\u662f\u7ebd\u897f\u5170\u975e\u7a0e\u52a1\u5c45\u6c11\u65f6\uff0c\u56fd\u7a0e\u5c40\u901a\u5e38\u4f1a\u8003\u8651\u4ee5\u4e0b\u4e24\u70b9\u3002\u7b2c\u4e00\uff0c\u5728\u4efb\u4f55\u8fde\u7eed\u768412\u4e2a\u6708\u4e2d\u79bb\u5f00\u7ebd\u897f\u5170\u8d85\u8fc7325\u5929(Overseas for more than 325 days in a 12-month period)\u3002\u7b2c\u4e8c\uff0c\u4f60\u4e0e\u7ebd\u897f\u5170\u4e0d\u518d\u6709\u4e00\u4e2a\u6301\u4e45\u7684\u5173\u7cfb(You don\u2019t have an enduring relationship with New Zealand)\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u4e00\u65e6\u4f60\u79bb\u5f00\u4e86\u7ebd\u897f\u5170\u4e14\u5e76\u4e0e\u7ebd\u897f\u5170\u4e0d\u518d\u6709\u4efb\u4f55\u7684\u201c\u6301\u4e45\u5173\u7cfb\u201d\uff0c\u5c31\u4f1a\u88ab\u56fd\u7a0e\u5c40\u8ba4\u5b9a\u4e3a\u662f\u975e\u7a0e\u52a1\u5c45\u6c11\u3002\u4f5c\u4e3a\u975e\u7a0e\u52a1\u5c45\u6c11\uff0c\u53ea\u9700\u8981\u5411\u56fd\u7a0e\u5c40\u7533\u62a5\u5728\u7ebd\u897f\u5170\u5883\u5185\u7684\u6536\u5165\u60c5\u51b5\uff0c\u800c\u5176\u4ed6\u6d77\u5916\u6536\u5165\u5219\u65e0\u987b\u7533\u62a5\u3002\u5982\u679c\u4f60\u6709\u4efb\u4f55\u5728\u7ebd\u897f\u5170\u5883\u5185\u7684\u6536\u5165\uff0c\u4f8b\u5982\u5229\u606f(Interest)\uff0c\u80a1\u606f(Dividend)\uff0c\u79df\u91d1(Rents)\u6216\u7ebd\u897f\u5170\u9000\u4f11\u91d1(NZ Superannuation)\u7b49\u3002\u90a3\u4e48\u4f60\u5c31\u9700\u8981\u586b\u5199\u4e00\u4e2a\u53eb\u505a\u975e\u7a0e\u52a1\u5c45\u6c11\u6240\u5f97\u7533\u8bf7\u8868(Non-resident income tax return IR3NR)\u00a0\u5e76\u5728\u6bcf\u5e74\u76847\u67087\u65e5\u4e4b\u524d\u56de\u5bc4\u7ed9\u56fd\u7a0e\u5c40\u3002\u8fd9\u91cc\u8981\u63d0\u9192\u5927\u5bb6\u7684\u662f\uff0c\u5982\u679c\u4f5c\u4e3a\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u4f60\u6ca1\u6709\u6309\u65f6\u56de\u5bc4\u975e\u7a0e\u52a1\u5c45\u6c11\u6240\u5f97\u7533\u8bf7\u8868\uff0c\u56fd\u7a0e\u5c40\u4f1a\u5411\u4f60\u5f81\u6536\u8fdf\u4ea4\u7f5a\u6b3e\uff0c\u9664\u975e\u4f60\u6709\u4e00\u4e2a\u672a\u80fd\u53ca\u65f6\u7533\u62a5\u7684\u6b63\u5f53\u7406\u7531\u4e14\u5f97\u5230\u65f6\u95f4\u5ef6\u957f(IRD will charge later filing penalty, unless you get an extension of time because you have a valid reason for not filing on 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(New Zealand Tax Residence Questionnaire) 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