{"id":7064,"date":"2020-09-08T21:54:45","date_gmt":"2020-09-08T21:54:45","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7064"},"modified":"2021-10-14T05:22:29","modified_gmt":"2021-10-14T05:22:29","slug":"jiao-shui","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/yu-fu-shui\/jiao-shui","title":{"rendered":"\u9884\u4ed8\u7a0e\uff08Provisional tax\uff09\u4f60\u4ea4\u5bf9\u4e86\u5417\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]\u9884\u4ed8\u7a0e\uff08Provisional tax\uff09\u662f\u63d0\u524d\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\uff08income tax\uff09\uff0c\u5b83\u5e76\u4e0d\u662f\u4e00\u79cd\u989d\u5916\u7684\u7a0e\u6536\u3002\u9884\u4ed8\u7a0e\u7684\u8bbe\u7acb\u662f\u4e3a\u4e86\u8ba9\u7eb3\u7a0e\u4eba\u80fd\u5728\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5185\u5206\u671f\u5747\u5300\u7684\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c\u800c\u4e0d\u662f\u5728\u8d22\u653f\u5e74\u5ea6\u672b\u4e00\u6b21\u7f34\u7eb3\u3002\u8fd9\u6837\u4e00\u65b9\u9762\u80fd\u4fdd\u8bc1\u7a0e\u52a1\u5c40\u53ca\u65f6\u83b7\u5f97\u7a0e\u6b3e\uff0c\u907f\u514d\u7a0e\u6b3e\u6d41\u5931\uff0c\u53e6\u4e00\u65b9\u9762\u7eb3\u7a0e\u4eba\u4e5f\u80fd\u5408\u7406\u7684\u7ba1\u7406\u73b0\u91d1\u6d41\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4ec0\u4e48\u4eba\u9700\u8981\u7f34\u7eb3\u9884\u4ed8\u7a0e\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52a1\u5c40\u89c4\u5b9a\uff0c\u5982\u679c\u5728\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5185\uff0c\u4e2a\u4eba\u3001\u5408\u4f19\u4eba\u3001\u516c\u53f8\u6216\u5176\u4ed6\u7ec4\u7ec7\u5f62\u5f0f\uff08\u5305\u62ec\u4fe1\u6258\u3001\u975e\u8425\u5229\u7ec4\u7ec7\u3001\u4ff1\u4e50\u90e8\u3001\u793e\u56e2\uff09\u7684\u5269\u4f59\u6240\u5f97\u7a0e\uff08Residual Tax\uff09\u8d85\u8fc7\u4e86$5,000\uff08\u57282020\u8d22\u653f\u5e74\u5ea6\u4e4b\u524d\u4e3a$2,500\uff09\uff0c\u9700\u8981\u5728\u4e0b\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7f34\u7eb3\u9884\u4ed8\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5269\u4f59\u6240\u5f97\u7a0e\u662f\u7eb3\u7a0e\u4eba\u6bcf\u5e74\u5e94\u7a0e\u6536\u5165\u7684\u5e94\u4ea4\u7a0e\u989d\uff08Tax on Taxable Income\uff09\uff0c\u51cf\u53bb\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PAYE\uff09\u548c\u5176\u4ed6\u6709\u53ef\u80fd\u83b7\u5f97\u7684\u7a0e\u6536\u62b5\u514d\uff08tax credit\uff09\uff08\u4e0d\u5305\u62ec\u4e3a\u5bb6\u5ead\u5de5\u4f5c\u7684\u7a0e\u6536\u62b5\u514d\uff09\u4e4b\u540e\u7684\u6700\u7ec8\u5e94\u7f34\u7eb3\u7684\u7a0e\u989d\u3002[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u8ba1\u7b97\u9884\u4ed8\u7a0e\u7684\u65b9\u5f0f\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u9884\u4ed8\u7a0e\u7684\u8ba1\u7b97\u65b9\u5f0f\u6709\u56db\u79cd\uff1a\u6807\u51c6\u6cd5\uff08standard option\uff09\u3001\u4f30\u8ba1\u6cd5\uff08estimation option\uff09\u3001\u4f1a\u8ba1\u6536\u5165\u6cd5\uff08accounting income method\uff09\u548c\u6bd4\u7387\u6cd5\uff08ratio option\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>1. \u6807\u51c6\u6cd5\uff08Standard option\uff09<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u6807\u51c6\u6cd5\u662f\u4ee5\u4e0a\u4e00\u5e74\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u52a0\u4e0a5%\u4f5c\u4e3a\u7eb3\u7a0e\u989d\u8fdb\u884c\u5206\u671f\u652f\u4ed8\u3002\u5f53\u4e0a\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u6570\u636e\u8fd8\u6ca1\u6709\u7533\u62a5\u7684\u65f6\u5019\uff0c\u53ef\u4ee5\u7528\u518d\u5f80\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u52a0\u4e0a10%\u4f5c\u4e3a\u9884\u4ed8\u7a0e\u91d1\u989d\u8fdb\u884c\u5206\u671f\u652f\u4ed8\u7684\u3002\u901a\u5e38\u6765\u8bf4\uff0c\u5f53\u6709\u7a0e\u52a1\u4ee3\u7406\u4eba\u65f6\uff0c\u7531\u4e8e\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u6240\u5f97\u7a0e\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\uff08\u6b21\u5e743\u670831\u53f7\uff09\u665a\u4e8e\u4e0b\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7b2c\u4e00\u671f\u9884\u4ed8\u7a0e\u7f34\u7eb3\u622a\u6b62\u65e5\u671f\uff08\u5f53\u5e748\u670828\u53f7\uff09\uff0c\u56e0\u6b64\u62a5\u7a0e\u6709\u53ef\u80fd\u665a\u4e8e\u7b2c\u4e00\u671f\u9884\u4ed8\u7a0e\u7684\u622a\u6b62\u65e5\u671f\uff0c\u90a3\u4e48\u9884\u4ed8\u7a0e\u53ef\u4ee5\u6309\u7167\u4e0a\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u52a010%\u4e3a\u7eb3\u7a0e\u989d\u8fdb\u884c\u5206\u671f\u652f\u4ed8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u6536\u5165\u7a33\u5b9a\u6216\u6709\u589e\u957f\u7684\u7eb3\u7a0e\u4eba\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u6ca1\u6709\u9009\u62e9\u8ba1\u7b97\u9884\u4ed8\u7a0e\u7684\u65b9\u5f0f\uff0c\u7a0e\u52a1\u5c40\u4f1a\u9ed8\u8ba4\u9009\u62e9\u8be5\u65b9\u5f0f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3e\u4e2a\u4f8b\u5b50\u8bf4\u660e\uff0c\u7eb3\u7a0e\u4eba\u674e\u67d0\u662f\u4e00\u4e2a\u81ea\u96c7\u4eba\u58eb\uff0c\u51762019\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u4e3a$45,000\uff0c2020\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u4e3a$60,000\uff0c2021\u8d22\u653f\u5e74\u5ea6\u9700\u8981\u5206\u4e09\u671f\u7f34\u7eb3\u9884\u4ed8\u7a0e\uff0c\u7b2c\u4e00\u671f\u9884\u4ed8\u7a0e\u7f34\u7eb3\u65f6\u95f4\u662f2020\u5e748\u670828\u65e5\u3002[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_single_image image=&#8221;7065&#8243; img_size=&#8221;full&#8221;][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>\u6ca1\u6709\u7a0e\u52a1\u4ee3\u7406\u4eba\uff1a<\/strong><\/span>2020\u8d22\u653f\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u662f2020\u5e747\u67087\u65e5<\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u8bbe\u674e\u67d0\u57282020\u5e746\u67081\u53f7\u5b8c\u6210\u4e86\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u7533\u62a5\uff0c\u90a3\u4e48\u6bcf\u671f\u8981\u7f34\u7eb3\u7684\u9884\u4ed8\u7a0e\u5e94\u8be5\u6309\u71672020\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u989d\uff0860000\uff09\u6765\u8ba1\u7b97\u9884\u4ed8\u7a0e\uff0c\u5373\u6bcf\u671f\u7f34\u7eb3\u9884\u4ed8\u7a0e\u4e3a60000*\uff081+5%\uff09\/3=21000\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u6709\u7a0e\u52a1\u4ee3\u7406\u4eba\uff1a<\/strong><\/span>2020\u8d22\u653f\u5e74\u5ea6\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u662f2021\u5e743\u670831\u65e5<\/p>\n<p>&nbsp;<\/p>\n<p>\u5047\u8bbe\u674e\u67d0\u57282021\u5e742\u67081\u53f7\u5b8c\u6210\u4e86\u6240\u5f97\u7a0e\u7684\u7533\u62a5\uff0c\u56e0\u4e3a2020\u5e74\u8d22\u5e74\u6240\u5f97\u7a0e\u7684\u7533\u62a5\u5728\u7b2c\u4e00\u671f\u9884\u4ed8\u7a0e\u7684\u7f34\u7eb3\u65f6\u95f4\u4e4b\u540e\uff0c\u6240\u4ee5\u7b2c\u4e00\u671f\u9884\u4ed8\u7a0e\u622a\u6b62\u652f\u4ed8\u65f6\u4e0d\u80fd\u83b7\u53d62020\u8d22\u653f\u5e74\u5ea6\u6240\u5f97\u7a0e\u7684\u5b9e\u9645\u6570\u636e\uff0c\u56e0\u6b64\u674e\u67d0\u57282021\u8d22\u653f\u5e74\u5ea6\u63092019\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\uff0845000\uff09\u8ba1\u7b97\u9884\u4ed8\u7a0e\uff0c\u5373\u6bcf\u671f\u9884\u4ed8\u7a0e\u662f45000*\uff081+10%\uff09\/3=16500\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b64\u5916\uff0c\u5982\u679c\u674e\u67d0\u5373\u4f7f\u6709\u7a0e\u52a1\u4ee3\u7406\u4eba\uff0c\u4f46\u57282020\u5e748\u670828\u65e5\u4e4b\u524d\u5b8c\u6210\u4e862020\u8d22\u653f\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\uff0c\u90a3\u4e48\u63092020\u8d22\u653f\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\uff0860000\uff09\u52a05%\u8ba1\u7b972021\u8d22\u5e74\u7684\u9884\u4ed8\u7a0e\uff0c\u6b64\u79cd\u60c5\u51b5\u4e0b\uff0c\u548c\u6ca1\u6709\u7a0e\u52a1\u4ee3\u7406\u4eba\u6240\u7f34\u9884\u4ed8\u7a0e\u662f\u4e00\u81f4\u7684\u3002[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>2. \u4f30\u8ba1\u6cd5\uff08Estimation Option\uff09<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u4f30\u8ba1\u6cd5\u662f\u7eb3\u7a0e\u4eba\u5bf9\u5f53\u671f\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u8fdb\u884c\u4f30\u8ba1\uff0c\u5e76\u6839\u636e\u8fd9\u4e2a\u4f30\u8ba1\u989d\u5206\u671f\u7f34\u7eb3\u9884\u4ed8\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u7eb3\u7a0e\u4eba\u4f30\u8ba1\u6536\u5165\u5c06\u4e0b\u964d\uff0c\u6216\u662f\u6709\u4e00\u4e2a\u5927\u7b14\u4e8f\u635f\u53ef\u4ee5\u7528\u4e8e\u62b5\u51cf\u5f53\u671f\u6536\u5165\uff0c\u6216\u662f\u7531\u83b7\u5f97\u7a0e\u524d\u6536\u5165\u7684\u81ea\u96c7\u4eba\u58eb\u8f6c\u53d8\u4e3a\u83b7\u5f97\u7a0e\u540e\u6536\u5165\u7684\u96c7\u5458\u7684\u60c5\u5f62\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f53\u4f7f\u7528\u4f30\u8ba1\u6cd5\u7f34\u7eb3\u9884\u4ed8\u7a0e\u65f6\uff0c\u5e94\u6ce8\u610f\u5f53\u671f\u5229\u6da6\uff0c\u82e5\u5269\u4f59\u6240\u5f97\u7a0e\u88ab\u8fc7\u591a\u7684\u4f4e\u4f30\uff0c\u5c06\u53ef\u80fd\u88ab\u7a0e\u52a1\u5c40\u7f5a\u6b3e\u6216\u7f5a\u606f\u3002[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>3. \u4f1a\u8ba1\u6536\u5165\u6cd5\uff08Accounting Income Method\uff09<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u8ba1\u6536\u5165\u6cd5\u662f\u5728\u83b7\u5f97\u6536\u5165\u65f6\u624d\u7f34\u7eb3\u9884\u4ed8\u7a0e\uff0c\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u7684\u7eb3\u7a0e\u4eba\u5e74\u8425\u4e1a\u989d\u5e94\u4f4e\u4e8e$5,000,000\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u8ba1\u6536\u5165\u6cd5\u9002\u7528\u4e8e\uff1a<\/p>\n<p style=\"padding-left: 40px;\">-\u7eb3\u7a0e\u4eba\u7684\u4e1a\u52a1\u5904\u4e8e\u589e\u957f\u671f\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u6216\u662f\u65b0\u5f00\u5c55\u4e1a\u52a1\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u6216\u662f\u4e0a\u4e00\u8d22\u653f\u5e74\u5ea6\u6536\u5165\u5df2\u7ecf\u5927\u5e45\u51cf\u5c11\uff0c\u540e\u7eed\u6536\u5165\u96be\u4ee5\u4f30\u8ba1\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u6216\u662f\u6709\u4e0d\u5b9a\u671f\u7684\u6536\u5165\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u6216\u662f\u96be\u4ee5\u9884\u6d4b\u6536\u5165\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u6216\u662f\u4f7f\u7528\u4f1a\u8ba1\u8f6f\u4ef6\u7684\u60c5\u51b5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u9009\u62e9\u8fd9\u79cd\u65b9\u5f0f\u7684\u7eb3\u7a0e\u4eba\u5728\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u521d\u90fd\u8981\u5411\u7a0e\u52a1\u5c40\u7533\u8bf7\u4f7f\u7528\u8fd9\u79cd\u65b9\u5f0f\uff0c\u5426\u5219\u4f1a\u88ab\u81ea\u52a8\u8f6c\u6362\u4e3a\u6807\u51c6\u6cd5\u8ba1\u7b97\u9884\u4ed8\u7a0e\u3002[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>4. \u6bd4\u7387\u6cd5\uff08Ratio Option\uff09<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u6bd4\u7387\u6cd5\u662f\u6839\u636eGST\u5e94\u7a0e\u5546\u54c1\u6216\u670d\u52a1\u4ea7\u751f\u7684\u9500\u552e\u989d\u7684\u4e00\u5b9a\u6bd4\u7387\u6765\u7f34\u7eb3\u7a0e\u6b3e \uff0c\u8fd9\u79cd\u65b9\u6cd5\u53ef\u4ee5\u4e0e\u7eb3\u7a0e\u4eba\u7684\u73b0\u91d1\u6d41\u5339\u914d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f7f\u7528\u6bd4\u7387\u6cd5\u8ba1\u7b97\u9884\u4ed8\u7a0e\uff0c\u9700\u8981<strong>\u540c\u65f6<\/strong>\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/p>\n<p style=\"padding-left: 40px;\">-\u7eb3\u7a0e\u4eba\u5728\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u524d\u5df2\u7ecf\u6ce8\u518c\u4e86GST\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u4e0a\u4e00\u8d22\u653f\u5e74\u5ea6\u5185\u4ea7\u751f\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u5e94\u4ecb\u4e8e$5,000-$150,000\u4e4b\u95f4\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u7eb3\u7a0e\u4eba\u6bcf\u6708\u6216\u6bcf\u4e24\u6708\u7533\u62a5\u4e00\u6b21GST\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u7eb3\u7a0e\u4eba\u4e0d\u662f\u5408\u4f19\u4f01\u4e1a\uff1b<\/p>\n<p style=\"padding-left: 40px;\">-\u7eb3\u7a0e\u6bd4\u7387\u4ecb\u4e8e0-100%\u4e4b\u95f4\u3002<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"color: #000000;\"><strong>\u4ec0\u4e48\u65f6\u95f4\u652f\u4ed8\u9884\u4ed8\u7a0e\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u521b\u4e1a\u7b2c\u4e00\u5e74\uff1a<\/strong><\/span>\u7eb3\u7a0e\u4eba\u53ea\u9700\u8981\u5728\u8425\u4e1a\u7b2c\u4e8c\u5e74\u76842\u67087\u65e5\u4e4b\u524d\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c\u6709\u7a0e\u52a1\u4ee3\u7406\u4eba\u7684\u7eb3\u7a0e\u4eba\uff0c\u53ef\u4e8e\u7b2c\u4e8c\u5e744\u67087\u65e5\u4e4b\u524d\u7f34\u7eb3\u7a0e\u6b3e\u3002\u7eb3\u7a0e\u4eba\u82e5\u9009\u62e9\u4f1a\u8ba1\u6536\u5165\u6cd5\uff0c\u5728\u521b\u4e1a\u7b2c\u4e00\u5e74\u4ea7\u751f\u76c8\u5229\u4e5f\u9700\u7f34\u7eb3\u9884\u4ed8\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>\u7ecf\u8425\u7b2c\u4e8c\u5e74\u53ca\u4e4b\u540e\uff1a<\/strong><\/span>\u5982\u679c\u8425\u4e1a\u7b2c\u4e00\u5e74\u7684\u5269\u4f59\u6240\u5f97\u7a0e\u8d85\u8fc7\u4e86$5,000\uff0c\u5219\u9700\u8981\u5728\u8425\u4e1a\u7684\u7b2c\u4e8c\u5e74\u7f34\u7eb3\u9884\u4ed8\u7a0e\u3002\u9009\u62e9\u4e0d\u540c\u7684\u9884\u4ed8\u7a0e\u8ba1\u7b97\u65b9\u6cd5\uff0c\u9884\u4ed8\u7a0e\u7684\u652f\u4ed8\u65f6\u95f4\u4e0d\u4e00\u6837\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>1. \u8d22\u653f\u5e74\u5ea6\u5185 &#8211; \u5206\u671f\u652f\u4ed8\u9884\u4ed8\u7a0e<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u4f7f\u7528\u6807\u51c6\u6cd5\u548c\u4f30\u8ba1\u6cd5\u7684\u7eb3\u7a0e\u4eba\uff0c\u901a\u5e38\u9700\u8981\u52063\u671f\u652f\u4ed8\u9884\u4ed8\u7a0e\uff0c\u5206\u522b\u4e3a8\u670828\u65e5\uff0c1\u670815\u65e5\uff0c5\u67087\u65e5\u3002\u4f7f\u7528\u4f1a\u8ba1\u6536\u5165\u6cd5\u7684\u7eb3\u7a0e\u4eba\uff0c\u9884\u4ed8\u7a0e\u7684\u652f\u4ed8\u622a\u6b62\u65e5\u671f\u4e0eGST\u652f\u4ed8\u622a\u6b62\u65e5\u671f\u4e00\u81f4\u3002\u4f7f\u7528\u6bd4\u7387\u6cd5\u7684\u7eb3\u7a0e\u4eba\uff0c\u901a\u5e38\u5c06\u52066\u671f\u652f\u4ed8\u9884\u4ed8\u7a0e\uff0c\u6bcf\u4e24\u4e2a\u6708\u652f\u4ed8\u4e00\u6b21\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u5f53\u671f\u9884\u4ed8\u7a0e\u7684\u652f\u4ed8\u622a\u6b62\u65e5\u671f\u540e\u7f34\u7eb3\uff0c\u6216\u5c11\u7f34\uff0c\u6216\u4e0d\u7f34\u7eb3\u9884\u4ed8\u7a0e\uff0c\u5c06\u8981\u652f\u4ed8\u672a\u7f34\u7a0e\u6b3e\u7684\u5229\u606f\u7ed9\u7a0e\u52a1\u5c40\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>2. \u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e &#8211; \u5dee\u989d\u5904\u7406<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u7f34\u7eb3\u5b8c\u6bcf\u671f\u7684\u9884\u4ed8\u7a0e\u610f\u5473\u7740\u5f53\u5e74\u6240\u5f97\u7a0e\u5df2\u7ecf\u7f34\u7eb3\u5b8c\u4e86\u5417\uff1f\u5e76\u4e0d\u662f\u7684\u3002\u7a0e\u52a1\u5c40\u4f1a\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u6c47\u603b\u7eb3\u7a0e\u4eba\u5b9e\u9645\u5e94\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\uff0c\u82e5\u5b9e\u9645\u5e94\u7eb3\u6240\u5f97\u7a0e\u989d\u591a\u4e8e\u603b\u8ba1\u5df2\u652f\u4ed8\u9884\u4ed8\u7a0e\u989d\u7684\uff0c\u5c11\u7f34\u7684\u5e94\u8865\u7f34\uff1b\u82e5\u5b9e\u9645\u5e94\u7eb3\u6240\u5f97\u7a0e\u989d\u5c11\u4e8e\u603b\u8ba1\u5df2\u652f\u4ed8\u9884\u4ed8\u7a0e\u989d\uff0c\u7a0e\u52a1\u5c40\u4f1a\u9000\u8fd8\u591a\u652f\u4ed8\u7684\u7a0e\u6b3e\u3002\u5c11\u7f34\u7684\u7a0e\u6b3e\u5e94\u4e8e\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u6b21\u5e742\u67087\u65e5\u4e4b\u524d\u652f\u4ed8\uff0c\u6709\u7a0e\u52a1\u4ee3\u7406\u7684\u60c5\u51b5\u4e0b\uff0c\u4e8e\u6b21\u5e744\u67087\u65e5\u4e4b\u524d\u652f\u4ed8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u8ba1\u7b97\u51fa\u7684\u5dee\u989d\uff0c\u5982\u679c\u5c11\u7f34\u91d1\u989d\u5927\u4e8e$100\uff08\u542b100\uff09\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u5411\u7a0e\u52a1\u5c40\u652f\u4ed8\u7f5a\u6b3e\u548c\u5c11\u7f34\u7a0e\u6b3e\u7684\u5229\u606f\uff1b\u5982\u679c\u591a\u7f34\u91d1\u989d\u5927\u4e8e$100\uff08\u542b100\uff09\uff0c\u7a0e\u52a1\u5c40\u5c06\u5411\u7eb3\u7a0e\u4eba\u652f\u4ed8\u591a\u7f34\u7a0e\u6b3e\u7684\u5229\u606f\uff0c\u800c\u4f7f\u7528\u4f1a\u8ba1\u6536\u5165\u6cd5\u7684\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u5c40\u4e0d\u4f1a\u652f\u4ed8\u591a\u7f34\u7a0e\u6b3e\u7684\u5229\u606f\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u5982\u6709\u66f4\u591a\u7591\u95ee\uff0c\u6b22\u8fce\u54a8\u8be2<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/lian-xi-fang-shi\">PAS\u4f1a\u8ba1\u884c<\/a>\u3002[\/vc_column_text][vc_empty_space height=&#8221;45px&#8221;][vc_column_text]<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><span style=\"color: #000000;\"><strong>\u70b9\u51fb\u4e86\u89e3\u76f8\u5173\u670d\u52a1\uff1a<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/kuai-ji-fu-wu\"><strong>\u4e13\u4e1a\u4f1a\u8ba1\u670d\u52a1<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/shui-wu-shen-bao\"><strong>\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/strong><\/a><\/p>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space 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content=\"\u9884\u4ed8\u7a0e\u662f\u63d0\u524d\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\uff0c\u5b83\u5e76\u4e0d\u662f\u4e00\u79cd\u989d\u5916\u7684\u7a0e\u6536\u3002\u9884\u4ed8\u7a0e\u7684\u8bbe\u7acb\u662f\u4e3a\u4e86\u8ba9\u7eb3\u7a0e\u4eba\u80fd\u5728\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5185\u5206\u671f\u5747\u5300\u7684\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c\u800c\u4e0d\u662f\u5728\u8d22\u653f\u5e74\u5ea6\u672b\u4e00\u6b21\u7f34\u7eb3\u3002\u8fd9\u6837\u4e00\u65b9\u9762\u80fd\u4fdd\u8bc1\u7a0e\u52a1\u5c40\u53ca\u65f6\u83b7\u5f97\u7a0e\u6b3e\uff0c\u907f\u514d\u7a0e\u6b3e\u6d41\u5931\uff0c\u53e6\u4e00\u65b9\u9762\u7eb3\u7a0e\u4eba\u4e5f\u80fd\u5408\u7406\u7684\u7ba1\u7406\u73b0\u91d1\u6d41\" \/>\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\/shui-wu\/yu-fu-shui\/jiao-shui\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u9884\u4ed8\u7a0e\uff08Provisional tax\uff09\u4f60\u4ea4\u5bf9\u4e86\u5417\uff1f | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u9884\u4ed8\u7a0e\u662f\u63d0\u524d\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\uff0c\u5b83\u5e76\u4e0d\u662f\u4e00\u79cd\u989d\u5916\u7684\u7a0e\u6536\u3002\u9884\u4ed8\u7a0e\u7684\u8bbe\u7acb\u662f\u4e3a\u4e86\u8ba9\u7eb3\u7a0e\u4eba\u80fd\u5728\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u5185\u5206\u671f\u5747\u5300\u7684\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c\u800c\u4e0d\u662f\u5728\u8d22\u653f\u5e74\u5ea6\u672b\u4e00\u6b21\u7f34\u7eb3\u3002\u8fd9\u6837\u4e00\u65b9\u9762\u80fd\u4fdd\u8bc1\u7a0e\u52a1\u5c40\u53ca\u65f6\u83b7\u5f97\u7a0e\u6b3e\uff0c\u907f\u514d\u7a0e\u6b3e\u6d41\u5931\uff0c\u53e6\u4e00\u65b9\u9762\u7eb3\u7a0e\u4eba\u4e5f\u80fd\u5408\u7406\u7684\u7ba1\u7406\u73b0\u91d1\u6d41\" \/>\n<meta property=\"og:url\" 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