{"id":6950,"date":"2021-02-23T22:56:36","date_gmt":"2021-02-23T22:56:36","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=6950"},"modified":"2021-07-28T05:08:51","modified_gmt":"2021-07-28T05:08:51","slug":"shen-me-shi-ltc-gong-si","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/shen-me-shi-ltc-gong-si","title":{"rendered":"LTC &#8211; \u7a7f\u900f\u578b\u516c\u53f8 \u5230\u5e95\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]\u4e4b\u524d\u6211\u4eec\u5728\u51fa\u79df\u623f\u7684\u6587\u7ae0\uff08<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi\/ltc-gong-si-kui-sun\"><span style=\"text-decoration: underline;\">LTC\u516c\u53f8\u540d\u4e0b\u7684\u51fa\u79df\u623f \u201c\u4e8f\u635f\u201d \u53ef\u4ee5\u62b5\u6263\u80a1\u4e1c\u5176\u4ed6\u6536\u5165\u5417\uff1f<\/span><\/a>\uff09\u91cc\u9762\u63d0\u5230\u4e86LTC &#8211; \u7a7f\u900f\u578b\u516c\u53f8\uff0c\u5f88\u591a\u8bfb\u8005\u90fd\u5728\u63d0\u95ee\u4ec0\u4e48\u662fLTC\u3002\u90a3\u4e48\u5230\u5e95\u4ec0\u4e48\u662fLTC\u5462\uff1f\u8ba9\u6211\u4eec\u901a\u8fc7\u8fd9\u4e00\u671f\u6765\u4e3a\u5927\u5bb6\u8bb2\u89e3\u4e00\u4e0b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>LTC\u7684\u5168\u79f0\u662fLook-through Company\uff0c\u4e2d\u6587\u53ef\u4ee5\u7ffb\u8bd1\u4e3a\u7a7f\u900f\u578b\u516c\u53f8\uff0c\u7b80\u5355\u6765\u8bf4\uff0c\u5c31\u662f\u4e00\u7c7b\u5728\u6240\u5f97\u7a0e\u4e0a\u9762\u6709\u7279\u6b8a\u89c4\u5219\u7684\u516c\u53f8\u3002\u8fd9\u4e2a\u7279\u6b8a\u89c4\u5219\u5c31\u662f\u516c\u53f8\u540d\u4e0b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u7684\u65f6\u5019\u4e0d\u80fd\u7559\u4e0b\u4efb\u4f55\u7684\u76c8\u5229\u6216\u8005\u4e8f\u635f\uff0c\u76c8\u5229\u548c\u4e8f\u635f\u5168\u90e8\u6309\u80a1\u4efd\u6bd4\u4f8b\u5206\u914d\u5230\u80a1\u4e1c\u540d\u4e0b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>LTC\u672c\u8d28\u662f\u5c5e\u4e8e\u516c\u53f8\uff0c\u6240\u4ee5\u4e5f\u5c31\u62e5\u6709\u4e86\u6b63\u5e38\u516c\u53f8\u7684\u6709\u9650\u8d23\u4efb\u5236\uff0cGST\u3001PAYE\u3001FBT\u7b49\u7b49\u90fd\u662f\u548c\u6b63\u5e38\u7684\u516c\u53f8\u6ca1\u6709\u4efb\u4f55\u533a\u522b\u7684\uff0c\u6700\u4e3b\u8981\u7684\u533a\u522b\u5c31\u662f\u6240\u6709\u7684\u76c8\u5229\u548c\u4e8f\u635f\u90fd\u5c06\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u7b97\u7684\u65f6\u5019\u76f4\u63a5\u5206\u914d\u5230\u80a1\u4e1c\u540d\u4e0b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u7528LTC\u6301\u6709\u51fa\u79df\u623f\u662f\u5426\u80fd\u6210\u4e3a\u7ed5\u5f00\u6805\u680f\u6cd5\u5219\uff08Ring-fencing Rule\uff09\u7684\u4e00\u5927\u5229\u5668\u5462\uff1f\u7b54\u6848\u662f\u5426\u5b9a\u7684\uff0c\u8ba9\u6211\u4eec\u7528\u4e00\u4e2a\u5177\u4f53\u7684\u4f8b\u5b50\u6765\u8bb2\u89e3\u4e00\u4e0b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5c0f\u738b\u57282019\u5e744\u6708\u4e70\u4e86\u4e00\u5957\u51fa\u79df\u623f\u7136\u540e\u7528LTC\u6301\u6709\u8fd9\u4e2a\u623f\u5b50\uff0cLTC\u662f\u5c0f\u738b\u548c\u5176\u59bb\u5b50\u4e00\u4eba\u4e00\u534a\u6301\u6709\u7684\u3002\u57282019-2020\u8d22\u653f\u5e74\u5ea6\u7684\u51fa\u79df\u623f\u662f\u4e8f\u635f\u7684\uff0c\u90a3\u4e48\u6309\u7167LTC\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u4e8f\u635f\u5c06\u4f1a\u6309\u7167\u80a1\u4efd\u6bd4\u4f8b\u5e73\u5747\u5206\u914d\u5230\u5c0f\u738b\u592b\u5987\u540d\u4e0b\uff0c\u5047\u8bbe\u5c0f\u738b\u57282019-2020\u8d22\u653f\u5e74\u5ea6\u9664\u4e86LTC\u7684\u51fa\u79df\u623f\u4e4b\u5916\uff0c\u53ea\u6709\u6b63\u5e38\u7684\u5de5\u8d44\u6536\u5165\uff0c\u90a3\u4e48LTC\u5206\u914d\u5230\u5176\u4e2a\u4eba\u540d\u4e0b\u7684\u4e8f\u635f\u5c06\u4f1a\u53d7\u5230\u6805\u680f\u6cd5\u5219\u7684\u9650\u5236\uff0c\u65e0\u6cd5\u62b5\u6263\u5c0f\u738b\u7684\u5de5\u8d44\u6536\u5165\uff0c\u53ea\u80fd\u4ee5\u7ed3\u8f6c\u4e8f\u635f\uff08Loss carry forward\uff09\u7684\u5f62\u5f0f\u7528\u4e8e\u62b5\u6263\u5c0f\u738b\u672a\u6765\u51fa\u79df\u623f\u7684\u76c8\u5229\uff1b\u5047\u8bbe\u5c0f\u738b\u7684\u8001\u5a46\u57282019-2020\u8d22\u653f\u5e74\u5ea6\u81ea\u5df1\u4e2a\u4eba\u540d\u4e0b\u4e5f\u6709\u51fa\u79df\u623f\u5e76\u4e14\u6709\u76c8\u5229\uff0c\u90a3\u4e48LTC\u7684\u51fa\u79df\u623f\u4e8f\u635f\u5c06\u53ef\u4ee5\u7528\u4e8e\u62b5\u6263\u5176\u4e2a\u4eba\u540d\u4e0b\u7684\u51fa\u79df\u623f\u76c8\u5229\uff0c\u56e0\u4e3a\u6805\u680f\u6cd5\u5219\u662f\u628a\u51fa\u79df\u623f\u7684\u76c8\u4e8f\u548c\u5176\u4ed6\u6536\u5165\u5206\u5f00\u4e86\uff0c\u4f46\u662f\u540c\u6837\u662f\u51fa\u79df\u623f\u7684\u8bdd\u662f\u4e0d\u53d7\u9650\u5236\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6805\u680f\u6cd5\u5219\u662f\u57282019-2020\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u5b9e\u884c\u7684\u4e00\u4e2a\u65b0\u7684\u6cd5\u5219\uff0c\u76ee\u7684\u5c31\u662f\u4e3a\u4e86\u9650\u5236\u6709\u51fa\u79df\u623f\u4e8f\u635f\u7684\u4e2a\u4eba\u6216\u8005\u673a\u6784\u5c06\u4e8f\u635f\u7528\u4e8e\u62b5\u6263\u9664\u4e86\u51fa\u79df\u623f\u4ee5\u5916\u7684\u6536\u5165\u800c\u8fbe\u5230\u5c11\u7f34\u7a0e\u6216\u8005\u9000\u7a0e\u7684\u76ee\u7684\uff0c\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\u4ee5\u7ed3\u8f6c\u4e8f\u635f\u7684\u5f62\u5f0f\u7528\u4e8e\u62b5\u6263\u672a\u6765\u51fa\u79df\u623f\u7684\u76c8\u5229\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5176\u5b9e\uff0cLTC\u57282017-2018\u8d22\u653f\u5e74\u5ea6\u65f6\u6709\u4e00\u4e2a\u975e\u5e38\u5927\u7684\u6539\u53d8\uff0c\u5c31\u662f\u4e8f\u635f\u9650\u5236\uff08loss limitation\uff09\u88ab\u79fb\u9664\u4e86\uff0c\u5728\u8fd9\u4e4b\u524d\uff0cLTC\u7684\u4e8f\u635f\u662f\u53d7\u5230\u9650\u5236\u7684\uff0c\u7b80\u800c\u8a00\u4e4b\uff0c\u4f5c\u4e3a\u80a1\u4e1c\u81ea\u5df1\u6295\u5165\u4e86\u591a\u5c11\u94b1\uff0c\u90a3\u4e48\u6700\u591a\u53ef\u4ee5\u62b5\u6263\u7684\u4e8f\u635f\u5c31\u662f\u591a\u5c11\uff0c\u8d85\u8fc7\u7684\u90e8\u5206\u5c06\u7559\u5728LTC\u540d\u4e0b\u4ee5\u7ed3\u8f6c\u4e8f\u635f\u7684\u65b9\u5f0f\u7528\u4e8e\u62b5\u6263\u4e4b\u540e\u7684\u6536\u5165\u3002\u4f46\u968f\u7740\u65f6\u4ee3\u7684\u53d8\u5316\u8fd9\u4e2a\u89c4\u5b9a\u57282017-2018\u5e74\u5ea6\u65f6\u6b63\u5f0f\u5e9f\u9664\u4e86\uff0c\u5bf9\u4e4b\u540e\u90fd\u4e0d\u4ea7\u751f\u5f71\u54cd\u4e86\uff0c\u6211\u4eec\u4e5f\u5c31\u4e0d\u7ee7\u7eed\u5c55\u5f00\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>LTC\u5176\u5b9e\u548c\u516c\u53f8\u3001\u4fe1\u6258\u3001\u5408\u4f19\u4eba\u3001\u4e2a\u4eba\u4e00\u6837\u90fd\u662f\u8fd0\u8425\u751f\u610f\u6216\u8005\u6301\u6709\u7269\u4e1a\u7684\u5b9e\u4f53\uff0c\u662f\u4e00\u4e2a\u975e\u5e38\u597d\u7684\u9009\u62e9\uff0c\u5176\u672c\u8d28\u662f\u516c\u53f8\uff0c\u53ef\u4ee5\u6ce8\u518cGST\u3001PAYE\u3001FBT\u7b49\u7b49\uff0c\u4f46\u5728\u6240\u5f97\u7a0e\u7684\u5904\u7406\u4e0a\u53c8\u6bd4\u6b63\u5e38\u7684\u516c\u53f8\u548c\u4fe1\u6258\u8981\u6765\u5f97\u7b80\u5355\u76f4\u63a5\uff0c\u548c\u5408\u4f19\u4eba\u662f\u7c7b\u4f3c\u7684\uff0c\u662f\u65b0\u897f\u5170\u7279\u6709\u7684\u4e00\u79cd\u5b9e\u4f53\u3002\u5176\u5b9e\u4e0d\u540c\u7684\u5b9e\u4f53\u90fd\u5404\u6709\u5176\u5229\u5f0a\uff0c\u4e0d\u7ba1\u662f\u8981\u505a\u751f\u610f\u8fd8\u662f\u8d2d\u4e70\u7269\u4e1a\uff0c\u90fd\u5efa\u8bae\u5148\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\uff0c\u8fd9\u6837\u624d\u80fd\u9009\u62e9\u6700\u9002\u5408\u7684\u5b9e\u4f53\uff0c\u628a\u5934\u5f00\u597d\u4e86\uff0c\u540e\u9762\u4e5f\u5c31\u80fd\u4e00\u5e06\u98ce\u987a\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u671f\u6587\u7ae0\u7ed9\u5927\u5bb6\u8be6\u7ec6\u4ecb\u7ecd\u4e86LTC \u2013 \u7a7f\u900f\u578b\u516c\u53f8\uff0c\u53ca\u5176\u76f8\u5173\u7684\u7a0e\u52a1\u77e5\u8bc6\u3002\u5982\u679c\u5bf9LTC\u8fd8\u6709\u4efb\u4f55\u95ee\u9898\uff0c\u6216\u8005\u5728\u9009\u62e9\u5b9e\u4f53\u4e0a\u9700\u8981\u5bfb\u6c42\u4e13\u4e1a\u5efa\u8bae\uff0c\u6b22\u8fce\u54a8\u8be2<strong>PAS\u4f1a\u8ba1\u884c<\/strong>\u3002[\/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":[232,230],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>LTC - \u7a7f\u900f\u578b\u516c\u53f8 \u5230\u5e95\u662f\u4ec0\u4e48\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"LTC\u7684\u5168\u79f0\u662fLook-through Company\uff0c\u4e2d\u6587\u53ef\u4ee5\u7ffb\u8bd1\u4e3a\u7a7f\u900f\u578b\u516c\u53f8\uff0c\u7b80\u5355\u6765\u8bf4\uff0c\u5c31\u662f\u4e00\u7c7b\u5728\u6240\u5f97\u7a0e\u4e0a\u9762\u6709\u7279\u6b8a\u89c4\u5219\u7684\u516c\u53f8\u3002\u8fd9\u4e2a\u7279\u6b8a\u89c4\u5219\u5c31\u662f\u516c\u53f8\u540d\u4e0b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u7684\u65f6\u5019\u4e0d\u80fd\u7559\u4e0b\u4efb\u4f55\u7684\u76c8\u5229\u6216\u8005\u4e8f\u635f\uff0c\u76c8\u5229\u548c\u4e8f\u635f\u5168\u90e8\u6309\u80a1\u4efd\u6bd4\u4f8b\u5206\u914d\u5230\u80a1\u4e1c\u540d\u4e0b\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\/sheng-yi-jing-ying\/shen-me-shi-ltc-gong-si\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LTC - \u7a7f\u900f\u578b\u516c\u53f8 \u5230\u5e95\u662f\u4ec0\u4e48\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"LTC\u7684\u5168\u79f0\u662fLook-through Company\uff0c\u4e2d\u6587\u53ef\u4ee5\u7ffb\u8bd1\u4e3a\u7a7f\u900f\u578b\u516c\u53f8\uff0c\u7b80\u5355\u6765\u8bf4\uff0c\u5c31\u662f\u4e00\u7c7b\u5728\u6240\u5f97\u7a0e\u4e0a\u9762\u6709\u7279\u6b8a\u89c4\u5219\u7684\u516c\u53f8\u3002\u8fd9\u4e2a\u7279\u6b8a\u89c4\u5219\u5c31\u662f\u516c\u53f8\u540d\u4e0b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u7684\u65f6\u5019\u4e0d\u80fd\u7559\u4e0b\u4efb\u4f55\u7684\u76c8\u5229\u6216\u8005\u4e8f\u635f\uff0c\u76c8\u5229\u548c\u4e8f\u635f\u5168\u90e8\u6309\u80a1\u4efd\u6bd4\u4f8b\u5206\u914d\u5230\u80a1\u4e1c\u540d\u4e0b\u3002\" \/>\n<meta property=\"og:url\" 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