{"id":6912,"date":"2021-02-05T22:19:35","date_gmt":"2021-02-05T22:19:35","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=6912"},"modified":"2023-11-15T06:12:10","modified_gmt":"2023-11-15T06:12:10","slug":"business-tax-update-issue-117-february-2021","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/business-tax-update-issue-117-february-2021","title":{"rendered":"\u7a0e\u52a1\u65b0\u95fb | \u7a0e\u52a1\u89c4\u5b9a\u518d\u51fa\u65b0\u53d8\u5316\uff0c\u53d1\u85aa\u65e5\u7533\u62a5\u5c06\u4f7f\u7528\u65b0\u7248\u672c"},"content":{"rendered":"<section>\n<section><span style=\"font-size: 12pt;\">\u5728\u4e4b\u524d\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u53d1\u5e03\u4e86\u7a0e\u52a1\u5c40\u5173\u4e8e\u63d0\u9ad8\u6700\u9ad8\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u523039%\u7684\u6700\u65b0\u901a\u77e5\u3002<\/span><\/section>\n<section><\/section>\n<section><\/section>\n<section><span style=\"font-size: 12pt;\">\u8fd8\u4e0d\u4e86\u89e3\u7684\u670b\u53cb\u53ef\u4ee5\u56de\u987e\u6211\u4eec\u7684\u5f80\u671f\u6587\u7ae0\uff1a<\/span><\/section>\n<\/section>\n<section><\/section>\n<section>\n<section><span style=\"font-size: 12pt;\"><a href=\"http:\/\/mp.weixin.qq.com\/s?__biz=MzI4MTkyNzA0NQ==&amp;mid=2247484524&amp;idx=3&amp;sn=a696c692edbc9550c5c79237566a3f73&amp;chksm=eba08886dcd701908d2119c5bedbc2adae0111b98ebf1765ccb9ab1ca71fdbb7768575865905&amp;scene=21#wechat_redirect\" target=\"_blank\" rel=\"noopener noreferrer\" data-itemshowtype=\"0\" data-linktype=\"2\">\u7a0e\u52a1\u65b0\u95fb | \u7a0e\u6cd5\u51fa\u73b0\u65b0\u53d8\u5316\uff0c\u6700\u9ad8\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u5c06\u63d0\u9ad8\u523039%<\/a><\/span><\/section>\n<\/section>\n<section><\/section>\n<section><\/section>\n<section>\n<section><span style=\"font-size: 12pt;\">\u8fd1\u671f\uff0c\u7a0e\u52a1\u5c40\u53c8\u53d1\u6765\u4e862021\u5e742\u6708\u5f00\u59cb\u7684\u56db\u9879\u7a0e\u52a1\u53d8\u66f4\u7684\u6700\u65b0\u901a\u77e5\uff0c\u5728\u8fd9\u91cc\u4e3a\u5927\u5bb6\u53ca\u65f6\u53d1\u5e03\u3002<\/span><\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<h2><span style=\"font-size: 12pt;\"><strong>\u4e00\u30012\u670826\u65e5-3\u67081\u65e5\u671f\u95f4\u7a0e\u52a1\u5c40\u670d\u52a1\u4e0d\u53ef\u7528<\/strong><\/span><\/h2>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<section><span style=\"font-size: 12pt;\">\u4ece2021\u5e742\u670826\u65e5\uff08\u661f\u671f\u4e94\uff09\u4e0b\u53485\u70b9\u52303\u67081\u65e5\uff08\u661f\u671f\u4e00\uff09\uff0cmyIR\uff08\u7a0e\u52a1\u5c40\u5b98\u7f51\u8d26\u6237\u767b\u5f55\uff09\u548cSPK2IR\uff08Speak to Inland Revenue\uff09\u5c06\u65e0\u6cd5\u4f7f\u7528\uff0c\u7a0e\u52a1\u5c40\u7684\u7535\u8bdd\u670d\u52a1\u4e5f\u4f1a\u5173\u95ed\uff0c\u5230\u65f6\u8f6f\u4ef6\u7684\u4f7f\u7528\u5c06\u4f1a\u53d7\u5230\u5f71\u54cd\u3002<\/span><\/section>\n<section><span style=\"font-size: 12pt;\">\u4f46\u662f\u5728\u8fd9\u6bb5\u65f6\u95f4\u5185\u4ecd\u7136\u53ef\u4ee5\u652f\u4ed8\u8d26\u5355\u3002\u5982\u679c\u4f60\u5728myIR\u4e2d\u6709\u7533\u62a5\u7684\u4efb\u4f55\u8349\u7a3f\u6216\u4fe1\u606f\uff0c\u8fd9\u4e9b\u90fd\u5c06\u88ab\u5220\u9664\uff0c\u6240\u4ee5\u8bf7\u52a1\u5fc5\u57282\u670826\u65e5\u4e4b\u524d\u5b8c\u6210\u5e76\u63d0\u4ea4\uff0c\u4ee5\u514d\u4e22\u5931\u3002\u57282021\u5e742\u670828\u65e5\u622a\u6b62\u7684\u6bcf\u6708\u548c\u6bcf\u4e24\u4e2a\u6708\u7684GST\u62a5\u7a0e\u548c\u7f34\u7a0e\uff0c\u4ee5\u53ca\u9884\u7f34\u7a0e\u7684\u7f34\u7eb3\uff0c\u622a\u6b62\u65e5\u671f\u5ef6\u81f33\u67081\u65e5\u3002<\/span><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<h2><\/h2>\n<h2><span style=\"font-size: 12pt;\"><strong>\u4e8c\u30013\u6708\u8d77\uff0c\u5e26\u85aa\u4ea7\u5047\u5c06\u53d1\u751f\u6539\u53d8<\/strong><\/span><\/h2>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><span style=\"font-size: 12pt;\">\u4ece2021\u5e743\u6708\u5f00\u59cb\uff0c\u4f60\u5c06\u53ef\u4ee5\u5728myIR\u4e0a\u7533\u8bf7\u548c\u7ba1\u7406\u81ea\u5df1\u7684\u5e26\u85aa\u4ea7\u5047 (Paid Parental Leave)\u3002\u4ece3\u6708\u4efd\u5f00\u59cb\uff0c\u96c7\u4e3b\u5c06\u4e0d\u518d\u9700\u8981\u4e3a\u96c7\u5458\u6838\u5b9e\u6536\u5165\u7ec6\u8282\u3002<\/span><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<h2><\/h2>\n<h2><span style=\"font-size: 12pt;\"><strong>\u4e09\u3001Payday Filing\u5c06\u4f7f\u7528\u65b0\u7248\u672c<\/strong><\/span><\/h2>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<section><span style=\"font-size: 12pt;\">\u4ece2021\u5e744\u67081\u65e5\u8d77\uff0c\u7a0e\u52a1\u5c40\u5c06\u8981\u6c42\u6240\u6709\u96c7\u4e3b\u4f7f\u7528\u65b0\u7684\u53d1\u85aa\u65e5\u7533\u62a5\uff08Payday Filing\uff09\u683c\u5f0f (version 2)\u3002\u65b0\u7248\u672c\u5c06\u6bd4\u73b0\u5728\u7684\u7248\u672c\u63d0\u4f9b\u66f4\u591a\u7684\u5458\u5de5\u4fe1\u606f\uff08Employee Information\uff09\u548c\u5458\u5de5\u8be6\u7ec6\u4fe1\u606f\u3002<\/span><\/section>\n<section><span style=\"font-size: 12pt;\">\u5982\u679c\u662f\u901a\u8fc7myIR\u5728\u7f51\u4e0a\u7533\u62a5\u6216\u662f\u63d0\u4ea4\u7eb8\u8d28\u6587\u4ef6\uff0c\u5219\u4e0d\u4f1a\u6709\u5f71\u54cd\uff0c\u56e0\u4e3a\u65b0\u7248\u672c\u4f1a\u4ece4\u6708\u4efd\u5f00\u59cb\u63d0\u4f9b\uff1b\u5982\u679c\u662f\u901a\u8fc7\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u6216\u662f\u7a0e\u52a1\u4e2d\u4ecb\u670d\u52a1\u8fdb\u884c\u7533\u62a5\u7684\uff0c\u4e5f\u53ef\u80fd\u4e0d\u4f1a\u6709\u5f71\u54cd\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5c06\u53ca\u65f6\u66f4\u65b0\uff1b\u5982\u679c\u662f\u901a\u8fc7\u8f6f\u4ef6\u8fdb\u884c\u7533\u62a5\uff0c\u90a3\u4e48\u4f60\u5e94\u8be5\u4f1a\u6ce8\u610f\u5230\u53d1\u751f\u7684\u4e00\u4e9b\u53d8\u5316\uff1b\u5982\u679c\u662f\u6709\u81ea\u5df1\u7684\u7cfb\u7edf\uff0c\u90a3\u4e48\u4f60\u9700\u8981\u57284\u6708\u4efd\u4e4b\u524d\u5c06\u65b0\u7248\u672c\u66f4\u65b0\u5230\u7cfb\u7edf\u4e2d\u3002<\/span><\/section>\n<section><span style=\"font-size: 12pt;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5bf9\u5458\u5de5\u4fe1\u606f\uff08Employee Information\uff09\u7684\u4fee\u6539\u5fc5\u987b\u4f7f\u7528\u4e0e\u539f\u59cb\u6587\u4ef6\u76f8\u540c\u7684\u7248\u672c\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4f60\u662f\u901a\u8fc7version 1\u63d0\u4ea4\u6587\u4ef6\uff0c\u90a3\u4e48\u5fc5\u987b\u901a\u8fc7version 1\u8fdb\u884c\u4fee\u6539\u3002<\/span><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><\/section>\n<h2><span style=\"font-size: 12pt;\"><strong>\u56db\u30012019-2020\u5546\u4e1a\u7528\u8f66\u516c\u91cc\u6570\u8d39\u7387\u5df2\u51fa<\/strong><\/span><\/h2>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\n<section><span style=\"font-size: 12pt;\">\u5546\u4e1a\u7528\u8f66\u7684\u8d39\u7528\u4f7f\u7528\u662f\u6839\u636e\u4e00\u7ea7\u8d39\u7387\u548c\u4e8c\u7ea7\u8d39\u7387\u6765\u8fdb\u884c\u8ba1\u7b97\u3002\u4e00\u7ea7\u8d39\u7387\u662f\u8f66\u8f86\u56fa\u5b9a\u8d39\u7528\u548c\u8fd0\u884c\u8d39\u7528\u7684\u603b\u548c\u3002\u4e00\u7ea7\u8d39\u7387\u7528\u4e8e\u8f66\u8f86\u4e00\u5e74\u5185\u884c\u9a76\u7684\u524d14,000\u516c\u91cc\u7684\u5546\u4e1a\u4f7f\u7528\u90e8\u5206\u3002\u4e8c\u7ea7\u8d39\u7387\u4ec5\u9002\u7528\u4e8e\u8fd0\u884c\u8d39\u7528\uff0c\u8f66\u8f86\u4e00\u5e74\u5185\u884c\u9a76\u7684\u8d85\u8fc714,000\u516c\u91cc\u7684\u4efb\u4f55\u5546\u4e1a\u4f7f\u7528\u90e8\u5206\u90fd\u4f7f\u7528\u4e8c\u7ea7\u8d39\u7387\u3002<\/span><\/section>\n<section>2019-2020\u8d22\u5e74\u5546\u4e1a\u7528\u8f66\u516c\u91cc\u6570\u8d39\u7387<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section><\/section>\n<section><\/section>\n<section><\/section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section>\n<section><img 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\/><\/section>\n<section><\/section>\n<section><\/section>\n<section><\/section>\n<section><\/section>\n<section><\/section>\n<section><\/section>\n<section>\u6839\u636e\u516c\u91cc\u6570\u8ba1\u7b97\u8d39\u7528\u4e00\u822c\u7528\u4e8e\u79c1\u8f66\u516c\u7528\u7684\u60c5\u51b5\uff0c\u5177\u4f53\u5185\u5bb9\u548c\u76f8\u5173\u77e5\u8bc6\u6211\u4eec\u4f1a\u5355\u72ec\u51fa\u4e00\u7bc7\u6587\u7ae0\u5206\u4eab\u7ed9\u5927\u5bb6\u3002<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section>\n<section>\n<section>\u4ee5\u4e0a\u5c31\u662f\u6700\u65b0\u7684\u7a0e\u52a1\u53d8\u66f4\uff0c\u5982\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\u3002\u5173\u6ce8<strong>PAS\u4f1a\u8ba1\u884c<\/strong>\uff0c\u540e\u7eed\u7a0e\u52a1\u5c40\u6709\u4efb\u4f55\u6d88\u606f\u6211\u4eec\u90fd\u4f1a\u53ca\u65f6\u66f4\u65b0\uff0c\u5e26\u4f60\u4e86\u89e3\u66f4\u591a\u8d44\u8baf\u3002<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u4e4b\u524d\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u53d1\u5e03\u4e86\u7a0e\u52a1\u5c40\u5173\u4e8e\u63d0\u9ad8\u6700\u9ad8\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u523039%\u7684\u6700\u65b0\u901a\u77e5\u3002 \u8fd8\u4e0d\u4e86\u89e3\u7684\u670b\u53cb\u53ef\u4ee5\u56de\u987e\u6211\u4eec\u7684\u5f80&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229,232,294],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u7a0e\u52a1\u65b0\u95fb | \u7a0e\u52a1\u89c4\u5b9a\u518d\u51fa\u65b0\u53d8\u5316\uff0c\u53d1\u85aa\u65e5\u7533\u62a5\u5c06\u4f7f\u7528\u65b0\u7248\u672c - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u8fd1\u671f\uff0c\u7a0e\u52a1\u5c40\u53c8\u53d1\u6765\u4e862021\u5e742\u6708\u5f00\u59cb\u7684\u56db\u9879\u7a0e\u52a1\u53d8\u66f4\u7684\u6700\u65b0\u901a\u77e5\uff0c\u5728\u8fd9\u91cc\u4e3a\u5927\u5bb6\u53ca\u65f6\u53d1\u5e03\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, 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