{"id":7235,"date":"2020-10-12T03:05:33","date_gmt":"2020-10-12T03:05:33","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7235"},"modified":"2022-01-19T03:25:11","modified_gmt":"2022-01-19T03:25:11","slug":"dai-chi-xin-tuo-qa","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/sheng-yi-jing-ying\/xin-tuo\/dai-chi-xin-tuo-qa","title":{"rendered":"\u5173\u4e8eBare Trust\u4ee3\u6301\u4fe1\u6258\u4f60\u60f3\u8981\u4e86\u89e3\u7684\u95ee\u9898"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space height=”10px”][vc_column_text]\u5728\u201c\u7a0e\u7a0e\u5e73\u5b89\u201d\u76f4\u64ad\u8bb2\u5ea7\u4e2d\uff0cPAS\u4f1a\u8ba1\u884c\u7684\u8bb2\u5e08Jessica\u518d\u4e00\u6b21\u9080\u8bf7\u5230Jay\u6c88\u5f8b\u5e08\u4e00\u8d77\u4e3a\u5927\u5bb6\u89e3\u8bfb\u5173\u4e8eBare Trust\uff08\u4ee3\u6301\u4fe1\u6258\uff09\u7684\u76f8\u5173\u7a0e\u52a1\u548c\u6cd5\u5f8b\u77e5\u8bc6\u3002\u672c\u6b21\u76f4\u64ad\u4e5f\u53d7\u5230\u4e86\u5927\u5bb6\u7684\u5e7f\u6cdb\u5173\u6ce8\uff0c\u5e76\u4e14\u63d0\u51fa\u4e86\u8bb8\u591a\u95ee\u9898\uff0c\u5728\u6b64\u6211\u4eec\u4e3a\u5927\u5bb6\u603b\u7ed3\u4e86\u8fd9\u4e9b\u95ee\u9898\u5e76\u4f5c\u51fa\u89e3\u7b54\uff0c\u5e0c\u671b\u80fd\u89e3\u51b3\u5927\u5bb6\u7684\u4e00\u4e9b\u7591\u95ee\u3002<\/p>\n

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\u5f80\u671f\u56de\u987e\uff1a<\/span>\u5f8b\u5e08\u548c\u4f1a\u8ba1\u5171\u540c\u5e26\u4f60\u4e86\u89e3Bare Trust\u4ee3\u6301\u4fe1\u6258<\/a><\/strong>[\/vc_column_text][vc_empty_space][vc_video link=”https:\/\/www.youtube.com\/watch?v=q2OLro_V-jE&t=7s”][vc_empty_space][vc_column_text]Q1\uff1aBare trust\u662f\u5426\u4e5f\u6709settlor, trustee \u548c beneficiary\uff1f<\/strong><\/span><\/p>\n

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 <\/p>\n

Q2\uff1a\u4e00\u822c\u6765\u8bf4\uff0c\u50cffamily trust\u4f1a\u8bbe\u7acbdeed of trust\u7b49\u8ba9\u5f8b\u5e08\u505a\u4e00\u4e9b\u76f8\u5173\u6587\u4ef6\u3002\u90a3bare trust\u9700\u8981\u5417\uff1f<\/strong><\/span><\/p>\n

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 <\/p>\n

Q3\uff1aBare trust\u7684\u6587\u4ef6\u9700\u8981\u63d0\u4ea4\u5230\u54ea\u4e2a\u653f\u5e9c\u90e8\u95e8\u5417\uff1f<\/strong><\/span><\/p>\n

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 <\/p>\n

Q4\uff1aBare trust\u7684\u6587\u4ef6\u6709\u6548\u671f\u662f\u591a\u4e45\uff1f<\/strong><\/span><\/p>\n

Bare trust\u53ea\u662f\u9488\u5bf9\u5177\u4f53\u7684\u4e1c\u897f\uff0c\u6bd4\u5982\u623f\u4ea7\uff0c\u4e00\u4e2a\u623f\u4ea7\u5356\u6389\u4e86\uff0c\u90a3\u4e48\u4ee3\u6301\u7684\u6982\u5ff5\u4e0d\u5b58\u5728\u4e86\uff0cbare trust\u5b58\u5728\u7684\u610f\u4e49\u5c31\u76f8\u5e94\u5730\u6ca1\u6709\u4e86\u3002\u5b83\u4e0d\u4f1a\u6709\u4e00\u4e2a\u7279\u522b\u7684\u65f6\u95f4\u9650\u5236\uff0c\u9664\u975e\u6709\u7279\u6b8a\u8981\u6c42\uff0c\u8ba9\u5f8b\u5e08\u8bb0\u5f55\u5728\u6587\u4ef6\u91cc\u3002\u6bd4\u5982\u8bf4\uff0c\u6709\u7684\u60c5\u51b5\u662f\u8d22\u4ea7\u7531trustee\u4ee3\u6301\uff0c\u4f46\u9700\u8981\u5728\u7279\u5b9a\u65f6\u95f4\u8f6c\u56de\u7ed9beneficiary\uff0c\u8fd9\u4e2a\u65f6\u5019\u9700\u8981\u5728\u6587\u4ef6\u91cc\u8bb0\u5f55\u8bf4\u660e\u3002<\/p>\n

 <\/p>\n

Q5\uff1aBare trust\u7684trustee\u9700\u8981\u627f\u62c5\u4ec0\u4e48\u8d23\u4efb\uff1f<\/strong><\/span><\/p>\n

\u4e00\u822c\u6587\u4ef6\u91cc\u9762\u4f1a\u6709\u8bf4\u5982\u679ctrustee\u6709\u53d1\u751f\u4efb\u4f55\u8d23\u4efb\u7684\u95ee\u9898\uff0c\u5e94\u5f53\u7531beneficiary\uff0c\u771f\u6b63\u7684\u6301\u6709\u8005\u6765\u627f\u62c5\u3002\u4e0d\u7ba1\u8fd9\u4e2a\u8d22\u4ea7\u53d1\u751f\u76c8\u5229\u8fd8\u662f\u4e8f\u635f\uff0c\u4ea7\u751f\u7684income\u548cexpense\uff0c\u90fd\u5e94\u8be5\u7531\u80cc\u540e\u7684\u53d7\u76ca\u4ebabeneficiary\u6765\u627f\u62c5\u3002\u6240\u4ee5\uff0c\u4e5f\u6709\u4eba\u628abare trust\u7ffb\u8bd1\u6210 \u201c\u65e0\u62c5\u4fdd\u4fe1\u6258\u201d\u3002\u5728\u4e00\u822c\u7684family trust\u91cc\uff0ctrustee\u662f\u627f\u62c5\u4e3b\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\u7684\uff0c\u800cbare trust\u91cc\u7684trustee\u5e76\u4e0d\u4f1a\u53bb\u627f\u62c5\u4e3b\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\uff0c\u76f8\u53cd\uff0c\u8fd9\u4e9b\u98ce\u9669\u662f\u53d7\u76ca\u4eba\u53bb\u627f\u62c5\u3002<\/p>\n

 <\/p>\n

Q6\uff1aBare trust\u76f8\u5173\u7684\u7269\u4e1a\u662f\u5728trustee\u540d\u4e0b\u8fd8\u662f\u5728beneficiary\u540d\u4e0b\uff1f<\/strong><\/span><\/p>\n

\u4ee3\u6301\u672c\u8eab\u7684\u610f\u4e49\u5c31\u662f\u6700\u7ec8\u53d7\u76ca\u4ebabeneficiary\u4e0d\u4f1a\u4f53\u73b0\u5728\u623f\u4ea7\u6ce8\u518c\u4e0a\u9762\uff0c\u6240\u4ee5\u76f8\u5173\u7269\u4e1a\u4f1a\u5728trustee\uff0c\u4e5f\u5c31\u662f\u6301\u6709\u4eba\u7684\u540d\u4e0b\u3002<\/p>\n

 <\/p>\n

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\u56e0\u4e3abare trust\u662f\u4ee3\u6301\u7684\uff0c\u5b9e\u9645\u7684\u62e5\u6709\u8005\u662fbeneficiary\u800c\u4e0d\u662ftrustee\uff0ctrustee\u53ea\u662f\u4e2a\u5728\u623f\u4ea7\u4e0a\u7684legal title\uff0c\u6240\u4ee5\u5b9e\u9645\u7684\u79df\u91d1\u6536\u5165\u5e94\u8be5\u662fbeneficiary\u53bb\u7533\u62a5\u3002<\/p>\n

 <\/p>\n

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Q9\uff1a\u4e3a\u4ec0\u4e48\u5f88\u591a\u623f\u5730\u4ea7\u5546\u4f1a\u7528bare trust\u8fd9\u79cd\u65b9\u5f0f\u53bb\u8fd0\u4f5c\uff1f\u7a0e\u52a1\u4e0a\u6709\u4ec0\u4e48\u4fbf\u5229\uff1f<\/strong><\/span><\/p>\n

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\u53e6\u5916\u5728\u7a0e\u52a1\u4e0a\uff0c\u505a\u623f\u5730\u4ea7\u5f00\u53d1\u6d89\u53ca\u5230GST\u7684\u95ee\u9898\uff0c\u56e0\u4e3a\u5f00\u53d1\u7684\u65f6\u5019\u623f\u4ea7\u4ece\u6c11\u7528\u7684\u624b\u4e0a\u4e70\u56de\u6765\uff0c\u800c\u6c11\u7528\u7684GST\u53ef\u4ee5claim back\u3002\u5982\u679c\u4f60\u662f\u4e2a\u4eba\u540d\u4e0b\u7684\u623f\u4ea7\u8981\u8f6c\u79fb\u5230\u4f60\u81ea\u5df1\u7684\u516c\u53f8\u540d\u4e0b\u6765\u5f00\u53d1\uff0c\u53ef\u80fd\u4f1a\u88ab\u7a0e\u52a1\u5c40\u8ba4\u5b9a\u4e3a\u662fassociated party\uff0c\u800c\u8fd9\u6837\u662f\u4e0d\u88ab\u5141\u8bb8claim GST\u7684\uff0c\u4f46\u5982\u679c\u6709\u4e86bare trust\uff0c\u8fd9\u79cd\u60c5\u51b5\u4e0b\u4f60\u5c31\u53ea\u662f\u4f5c\u4e3atrustee\u4ee3\u6301\u4f60\u7684\u516c\u53f8\uff08beneficiary\uff09\u7684\u623f\u4ea7\uff0c\u662f\u4f60\u7684\u516c\u53f8\u8ddf\u5356\u5bb6\u53bb\u786e\u5b9a\u662f\u5426\u6709associated\u7684\u5173\u7cfb\uff0c\u800c\u4e0d\u662f\u4f60\u672c\u4eba\u8ddf\u4f60\u7684\u516c\u53f8\u53bb\u786e\u5b9a\u662f\u5426\u6709associated\u7684\u5173\u7cfb\u3002\u8fd9\u6837\uff0c\u4e5f\u5c31\u4e0d\u4f1a\u6d89\u53ca\u5230associated party\u7684\u95ee\u9898\u4e86\uff0c\u4ece\u800c\u5c31\u53ef\u4ee5claim GST\u4e86\u3002\u4f46\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5728\u623f\u4ea7settle\u4e4b\u524d\u5c31\u9700\u8981\u5efa\u7acb\u597dbare trust\uff0c\u5e76\u4e14\u6709\u6587\u4ef6\u6ce8\u660e\uff0c\u8fd9\u6837\u4f60\u7684bare trust\u624d\u4e0d\u5bb9\u6613\u88ab\u8d28\u7591\uff0c\u516c\u53f8\u4f5c\u4e3abeneficiary\u624d\u53ef\u4ee5\u53bbclaim GST\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u4ee5\u4e0a\u8fd9\u4e9b\u95ee\u9898\u4e0e\u56de\u7b54\u4ec5\u4f9b\u53c2\u8003\uff0c\u53ea\u662f\u9488\u5bf9\u666e\u904d\u60c5\u51b5\u4f5c\u51fa\u7684\u89e3\u7b54\u3002\u6bcf\u4e2a\u4eba\u7684\u5177\u4f53\u60c5\u51b5\u90fd\u4f1a\u6709\u6240\u4e0d\u540c\uff0c\u96be\u4ee5\u7528\u4e00\u4e2a\u6807\u51c6\u7b54\u6848\u6765\u89e3\u51b3\u6240\u6709\u95ee\u9898\u3002\u6211\u4eec\u5f3a\u70c8\u5efa\u8bae\u5927\u5bb6\u5728\u6709\u4efb\u4f55\u5173\u4e8ebare trust\u7684\u7591\u95ee\u65f6\uff0c\u53bb\u54a8\u8be2\u76f8\u5173\u5f8b\u5e08\u548c\u4f1a\u8ba1\uff0c\u7531\u4ed6\u4eec\u9488\u5bf9\u4f60\u7684\u5177\u4f53\u60c5\u51b5\u6765\u4f5c\u51fa\u89e3\u7b54\u3002<\/p>\n

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\u5982\u679c\u5728\u4fe1\u6258\u7684\u7a0e\u52a1\u65b9\u9762\u6709\u4efb\u4f55\u95ee\u9898\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\uff0809 303 2868<\/a>\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1aPAS\u4f1a\u8ba1\u884c\uff08pasaccounting\uff09\u6216 PAS\u4f1a\u8ba1\u884c-\u5c0f\u52a9\u624b\uff08nzau02\uff09\u3002<\/p>\n

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\u672c\u671f\u5609\u5bbe\uff1aWILSON McKAY\u2014\u2014Jay Shen\u5f8b\u5e08 021 144 2986\uff08\u90ae\u7bb1\uff1aJayshen@wilsonmckay.co.nz\uff09<\/p>\n

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*\u4ee5\u4e0a\u5185\u5bb9\u4ec5\u4f9b\u53c2\u8003\uff0c\u5177\u4f53\u60c5\u51b5\u8bf7\u54a8\u8be2\u4e13\u4e1a\u5f8b\u5e08<\/em>[\/vc_column_text][vc_empty_space height=”45px”][vc_column_text]<\/p>\n

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\u4e86\u89e3\u66f4\u591a\uff1a<\/strong><\/span><\/p>\n

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