{"id":6883,"date":"2020-09-30T04:48:09","date_gmt":"2020-09-30T04:48:09","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=6883"},"modified":"2021-12-08T05:23:10","modified_gmt":"2021-12-08T05:23:10","slug":"he-tong-gong","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/gu-zhu-bi-kan\/he-tong-gong","title":{"rendered":"\u8eab\u4e3a\u96c7\u4e3b\u9700\u8c28\u614e\uff0c\u5408\u540c\u5de5\u4e0e\u96c7\u5458\u5927\u4e0d\u540c"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;10px&#8221;][vc_column_text]\u7ecf\u8425\u5404\u7c7b\u751f\u610f\u7684\u5546\u6237\uff0c\u65e0\u8bba\u751f\u610f\u89c4\u6a21\u7684\u5927\u5c0f\uff0c\u4e00\u5b9a\u4f1a\u6d89\u53ca\u5230\u96c7\u4f63\u5458\u5de5\u3002\u7136\u800c\u4f60\u77e5\u9053\u5417\uff1f\u5458\u5de5\u6839\u636e\u96c7\u4f63\u72b6\u51b5\u4e5f\u53ef\u4ee5\u88ab\u5212\u5206\u4e3a\u4e0d\u540c\u7684\u7c7b\u578b\u3002\u96c7\u4f63\u72b6\u51b5\u4f1a\u5f71\u54cd\u5230\u4e00\u4e9b\u6743\u5229\uff0c\u6bd4\u5982\u8bf4\u5047\u671f\uff0c\u517b\u8001\u91d1\u798f\u5229\u7b49\u3002\u9664\u6b64\u4e4b\u5916\uff0c\u4f5c\u4e3a\u96c7\u4e3b\uff0c\u8fd8\u9700\u8981\u5728\u53d1\u653e\u5de5\u8d44\u4e4b\u524d\u5e2e\u7a0e\u52a1\u5c40\u4ee3\u6263\u4e00\u4e9b\u7279\u5b9a\u7684\u6b3e\u9879\uff0c\u6bd4\u5982\u8bf4\u5de5\u8d44\u7a0e\u3001\u5b50\u5973\u8d61\u517b\u8d39\u7b49\u3002\u4f46\u96c7\u4e3b\u4e5f\u5e76\u975e\u9700\u8981\u5bf9\u6bcf\u4e00\u4f4d\u5458\u5de5\u7684\u5de5\u8d44\u8fdb\u884c\u4ee3\u6263\uff0c\u6bd4\u5982\u8bf4\u96c7\u4e3b\u5c31\u4e0d\u9700\u8981\u4e3a\u72ec\u7acb\u5408\u540c\u5de5\u4ee3\u6263\u4e2a\u4eba\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56e0\u6b64\uff0c\u5bf9\u4e8e\u96c7\u4e3b\u6765\u8bf4\uff0c\u4e86\u89e3\u96c7\u5458\u4e0e\u5408\u540c\u5de5\u4e4b\u95f4\u7684\u5dee\u5f02\u5f88\u91cd\u8981\u3002\u90a3\u4e48\u4eca\u5929\u7684\u7a0e\u52a1\u5c0f\u77e5\u8bc6\u5c31\u6765\u4ecb\u7ecd\u96c7\u5458\u4e0e\u5408\u540c\u5de5\u4e4b\u95f4\u5b58\u5728\u7684\u5dee\u5f02\u3002[\/vc_column_text][vc_empty_space][vc_video link=&#8221;https:\/\/www.youtube.com\/watch?v=QkPvfuQ-fek&amp;t=36s&#8221;][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u5982\u4f55\u533a\u5206\u5458\u5de5\u4e0e\u5408\u540c\u5de5\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5458\u5de5\u6309\u5176\u96c7\u4f63\u72b6\u51b5\u533a\u5206\uff0c\u5206\u4e3a\u6b63\u5f0f\u5458\u5de5\uff08employee\uff09\u4e0e\u5408\u540c\u5de5\uff08contractor\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><em><strong>\u5408\u540c\u5de5<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5408\u540c\u5de5\uff08contractor\uff09\u7684\u5de5\u4f5c\u901a\u5e38\u53d7\u5408\u7ea6\u65b9\u59d4\u4efb\u4ece\u800c\u4e3a\u7b2c\u4e09\u65b9\u63d0\u4f9b\u670d\u52a1\uff0c\u5408\u540c\u5de5\u9700\u8981\u4e0e\u5176\u59d4\u4efb\u516c\u53f8\uff08\u5408\u7ea6\u65b9\uff09\u7b7e\u7f72\u670d\u52a1\u5408\u7ea6\uff08Contract for Service\uff09\uff0c\u5176\u4e2d\u5f3a\u8c03\u4e86\u670d\u52a1\u7684\u5185\u5bb9\u3001\u6027\u8d28\u4ee5\u53ca\u62a5\u916c\u7b49\u6761\u6b3e\uff0c\u5177\u6709\u81ea\u8d1f\u76c8\u4e8f\u7684\u7279\u70b9\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><em><strong>\u96c7\u5458<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u96c7\u5458\uff08employee\uff09\u4e0e\u5408\u540c\u5de5\u6700\u5927\u7684\u533a\u522b\u5728\u4e8e\uff0c\u96c7\u5458\u4e0e\u96c7\u4e3b\u5b58\u5728\u56fa\u5b9a\u3001\u76f4\u63a5\u7684\u96c7\u4f63\u4e0e\u88ab\u96c7\u4f63\u5173\u7cfb\uff0c\u4e14\u4e0d\u81ea\u8d1f\u76c8\u4e8f\u3002\u96c7\u5458\u4e0e\u96c7\u4e3b\u4e4b\u95f4\u6240\u7b7e\u7f72\u7684\u96c7\u4f63\u5408\u7ea6\uff08Employment Agreement\uff09\u5176\u6027\u8d28\u4e0e\u670d\u52a1\u6761\u7ea6\uff08Contract for Service\uff09\u622a\u7136\u4e0d\u540c\u3002\u96c7\u4f63\u5408\u7ea6\u5bf9\u96c7\u4f63\u5173\u7cfb\u505a\u51fa\u4e86\u89e3\u91ca\uff0c\u5e76\u9650\u5236\u4e86\u5de5\u4f5c\u7684\u7075\u6d3b\u6027\u548c\u638c\u63a7\u6027\uff0c\u4f8b\u5982\uff1a<\/p>\n<p style=\"padding-left: 40px;\">* \u96c7\u5458\u4e0d\u53ef\u96c7\u4f63\u4efb\u4f55\u7b2c\u4e09\u65b9\u66ff\u81ea\u5df1\u5b8c\u6210\u5de5\u4f5c\uff0c\u4ee5\u53ca\u96c7\u4e3b\u53ef\u89c4\u5b9a\u96c7\u5458\u4e0d\u80fd\u540c\u65f6\u53d7\u96c7\u4e8e\u4e24\u5bb6\u5355\u4f4d\u3002<\/p>\n<p style=\"padding-left: 40px;\">* \u96c7\u5458\u5c06\u5728\u96c7\u4e3b\u544a\u8bc9\u4ed6\u4eec\u7684\u65f6\u95f4\u548c\u5730\u70b9\u8fdb\u884c\u5de5\u4f5c\uff0c\u800c\u5408\u540c\u5de5\u53ef\u4ee5\u51b3\u5b9a\u4ed6\u4eec\u7684\u5de5\u4f5c\u65b9\u5f0f\uff0c\u751a\u81f3\u53ef\u4ee5\u96c7\u4f63\u5176\u4ed6\u4eba\u6765\u5e2e\u52a9\u4ed6\u4eec\u3002<\/p>\n<p style=\"padding-left: 40px;\">* \u96c7\u5458\u901a\u5e38\u4f7f\u7528\u96c7\u4e3b\u63d0\u4f9b\u7684\u8bbe\u5907\uff0c\u7136\u800c\u5408\u540c\u5de5\u5219\u9700\u8981\u4f7f\u7528\u81ea\u5df1\u7684\u8bbe\u5907\u53bb\u5b8c\u6210\u5de5\u4f5c\u3002<\/p>\n<p style=\"padding-left: 40px;\">* \u96c7\u5458\u9700\u8981\u6bcf\u5468\u6216\u8005\u6bcf\u6708\u5de5\u4f5c\uff0c\u5e76\u53ef\u80fd\u56e0\u52a0\u73ed\u800c\u83b7\u5f97\u52a0\u73ed\u8d39\uff0c\u5408\u540c\u5de5\u5fc5\u987b\u6309\u7167\u5546\u5b9a\u7684\u65f6\u95f4\u8868\u5de5\u4f5c\u3002<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u5408\u540c\u5de5\u548c\u6b63\u5f0f\u96c7\u5458\u7684\u62a5\u7a0e\u65b9\u5f0f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5408\u540c\u5de5\u4e0e\u6b63\u5f0f\u96c7\u5458\u7684\u62a5\u7a0e\u65b9\u6cd5\u4e5f\u9075\u5faa\u4e0d\u4e00\u6837\u7684\u89c4\u5219\uff0c\u4f5c\u4e3a\u96c7\u4e3b\u5c24\u5176\u8981\u5bf9\u8fd9\u4e00\u70b9\u6709\u76f8\u5f53\u6e05\u695a\u7684\u8ba4\u77e5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><em><strong>\u96c7\u5458<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u96c7\u4e3b\u8058\u7528\u7684\u662f\u6b63\u5f0f\u96c7\u5458\uff0c\u90a3\u4e48\u9996\u5148\u8981\u4f9d\u636e\u7a0e\u52a1\u4ee3\u7801\u7533\u62a5\u5355\uff08<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/forms\/ir330-shui-wu-dai-ma\">Tax Code Declaration IR330<\/a>\uff09\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<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><em><strong>\u5408\u540c\u5de5<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u96c7\u4e3b\u96c7\u4f63\u7684\u662f\u72ec\u7acb\u5408\u540c\u5de5\uff0c\u901a\u5e38\u4e0d\u9700\u8981\u4e3a\u5176\u4ee3\u6263\u4e2a\u4eba\u7a0e\uff08Withholding tax\uff09\u3002\u56e0\u4e3a\u4ece\u7a0e\u6cd5\u89d2\u5ea6\u4e0a\u6765\u8bf4\uff0c\u72ec\u7acb\u5408\u540c\u5de5\u5c3d\u7ba1\u4e5f\u662f\u201c\u53d7\u96c7\u201d\uff0c\u4f46\u662f\u5de5\u4f5c\u6027\u8d28\u5374\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\u540c\u5de5\u5728\u5e74\u5e95\u8981\u81ea\u5df1\u586b\u62a5<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/forms\/ir3\">IR3<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f46\u662f\u4e00\u4e9b\u7279\u6b8a\u7684\u884c\u4e1a\u4f1a\u6709\u8f83\u9ad8\u7684\u53ef\u80fd\u6027\u53d1\u751f\u9690\u7792\u6536\u5165\u7684\u72b6\u51b5\uff0c\u7a0e\u52a1\u5c40\u4f1a\u8981\u6c42\u8fd9\u4e9b\u884c\u4e1a\u7684\u5408\u540c\u5de5\u96c7\u4e3b\u4ee3\u6263\u5176\u4e2a\u4eba\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u4ee5\u5408\u540c\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>&nbsp;<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u4ee5\u4e0b\u8fd9\u4e9b\u7279\u5b9a\u884c\u4e1a\u7684\u5408\u540c\u5de5\u88ab\u5b9a\u4e49\u4e3awithholding taxpayer\uff0c\u5176\u96c7\u4e3b\u5fc5\u987b\u4e3a\u4ed6\u4ee3\u6263withholding tax\uff1a<\/p>\n<p style=\"padding-left: 40px;\">* \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<\/p>\n<p style=\"padding-left: 40px;\">* \u516c\u53f8\u8058\u8bf7\u6cd5\u4eba\u7684\u8d39\u7528\uff08company\u00a0director\u2019s fee\uff09<\/p>\n<p style=\"padding-left: 40px;\">* \u82b1\u56ed\u3001\u8349\u576a\u7684\u7ef4\u62a4\u4fee\u526a\uff0c\u53ca\u5bb3\u866b\u3001\u6742\u8349\u7684\u6e05\u9664\u5de5\u4f5c<\/p>\n<p style=\"padding-left: 40px;\">* \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<\/p>\n<p style=\"padding-left: 40px;\">* \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<\/p>\n<p style=\"padding-left: 40px;\">* \u79cd\u690d\u683d\u57f9\u4e1a\u3001\u64ad\u79cd\u4e1a\u7b49<\/p>\n<p>&nbsp;<\/p>\n<p>\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\u4e0a\u67e5\u8be2\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u82e5\u5408\u540c\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\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 \uff1a<\/p>\n<p style=\"padding-left: 40px;\">* \u5f53 \u201c\u5408\u540c\u5de5\u201d \u4e3a\u4e00\u5bb6\u65b0\u897f\u5170\u672c\u5730\u7684\u516c\u53f8\uff08NZ resident company\uff09\uff0c\u6216<\/p>\n<p style=\"padding-left: 40px;\">* \u6b64\u5408\u540c\u5de5\u5177\u6709\u6709\u6548\u7684 \u201c\u514d\u9664\u8bc1\u660e\u201d \uff08<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/forms\/ir332-huo-mian-paye\">IR332 PAYE exemption<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\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\u540c\u5de5\uff0c\u7406\u5e94\u4e3a\u6b64\u516c\u53f8\u6263\u9664withholding 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