{"id":9457,"date":"2021-03-12T02:29:58","date_gmt":"2021-03-12T02:29:58","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=9457"},"modified":"2021-09-30T04:03:00","modified_gmt":"2021-09-30T04:03:00","slug":"shui-gai-zheng-ce","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/shui-gai-zheng-ce","title":{"rendered":"\u75ab\u60c5\u4e0b\uff0c\u7a0e\u52a1\u5c40\u63a8\u51fa\u7684\u7a0e\u6539\u653f\u7b56\u4e00\u89c8"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]<span style=\"font-size: 12pt;\">\u6700\u8fd1\uff0c\u7531\u4e8e\u53c8\u7ecf\u5386\u4e86\u4e24\u6b21\u201c\u5c01\u57ce\u201d\uff0c\u65b0\u897f\u5170\u5404\u5730\uff0c\u5c24\u5176\u662f\u5965\u514b\u5170\u5730\u533a\u7684\u4f01\u4e1a\u518d\u6b21\u53d7\u5230\u4e25\u91cd\u6253\u51fb\uff0c\u6240\u4ee5\u65b0\u897f\u5170\u653f\u5e9c\u4e5f\u662f\u53ca\u65f6\u51fa\u53f0\u4e86\u65b0\u7684\u8865\u8d34\uff0c\u50cf\u662f\u5546\u4e1a\u590d\u82cf\u8865\u8d34\uff08RSP\uff09\u548c\u5de5\u8d44\u8865\u8d34\uff0c\u6765\u5e2e\u52a9\u4f01\u4e1a\u5ea6\u8fc7\u96be\u5173\u3002\u5176\u5b9e\uff0c\u9664\u4e86\u53d1\u653e\u8865\u8d34\u4e4b\u5916\uff0c\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u4e5f\u6709\u4e00\u4e9b\u201c\u7a0e\u6539\u201d\u653f\u7b56\u6765\u5e2e\u52a9\u53d7\u5f71\u54cd\u7684\u4e2d\u5c0f\u4f01\u4e1a\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u672c\u671f\u5c31\u6765\u4e3a\u5927\u5bb6\u5206\u4eab\uff0c\u65b0\u897f\u5170\u7a0e\u52a1\u5c40\u7684\u4e5d\u4e2a\u7a0e\u6539\u653f\u7b56\u3002<\/span>[\/vc_column_text][vc_empty_space][vc_video link=&#8221;https:\/\/www.youtube.com\/watch?v=e37DSDwPpe8&amp;t=2s&#8221; el_width=&#8221;70&#8243;][vc_empty_space][vc_column_text]<\/p>\n<h4><span style=\"font-size: 12pt; color: #000000;\"><strong>\u4e00\u3001\u4e34\u65f6\u7684\u4e8f\u635f\u7ed3\u8f6c\u673a\u5236<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u4e34\u65f6\u4e8f\u635f\u7ed3\u8f6c\u673a\u5236\uff08Temporary loss carry back scheme\uff09\u8fd9\u4e2a\u4e34\u65f6\u7a0e\u6539\u653f\u7b56\u7684\u51fa\u53f0\u662f\u4e3a\u4e86\u5e2e\u52a9\u4e2d\u5c0f\u4f01\u4e1a\u8d70\u51fa\u75ab\u60c5\u9020\u6210\u7684\u56f0\u5883\u3002\u5982\u679c\u4e00\u4e2a\u4f01\u4e1a\u57282020\u8d22\u653f\u5e74\u5ea6\u62162021\u8d22\u653f\u5e74\u5ea6\u4ea7\u751f\u4e86\u4e8f\u635f\uff0c\u5c06\u53ef\u4ee5\u9009\u62e9\u628a\u4e8f\u635f\u5f80\u4e0a\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u62b5\u6263\uff08\u5982\u679c\u4e0a\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u516c\u53f8\u6709\u76c8\u5229\uff09\uff0c\u4ece\u800c\u628a\u4e0a\u4e00\u4e2a\u5e74\u5ea6\u4e0a\u7f34\u7684\u90e8\u5206\u6216\u8005\u5168\u90e8\u7a0e\u6b3e\u9000\u56de\u6765\uff0c\u7f13\u89e3\u8d44\u91d1\u6d41\u7684\u538b\u529b\u3002\u4f46\u8bf7\u6ce8\u610f\u8fd9\u4e2a\u4e34\u65f6\u653f\u7b56\u53ea\u9488\u5bf92020\u62162021\u8d22\u653f\u5e74\u5ea6\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong><span style=\"color: #000000;\">\u4e8c\u3001\u6c38\u4e45\u7684\u4e8f\u635f\u7ed3\u8f6c\u673a\u5236<\/span>\u00a0<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u653f\u5e9c\u4e5f\u63d0\u51fa\u4e86\u4e00\u4e2a\u6c38\u4e45\u7684\u4e8f\u635f\u7ed3\u8f6c\u673a\u5236\uff08Permanent loss carry-back scheme\uff09\uff0c\u8fd9\u4e2a\u65b0\u7a0e\u6539\u653f\u7b56\u9002\u7528\u4e8e2021\/2022\u53ca\u4e4b\u540e\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5177\u4f53\u7ec6\u8282\u8fd8\u672a\u53d1\u5e03\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt; color: #000000;\"><strong>\u4e09\u3001\u66f4\u6539\u7a0e\u6536\u4e8f\u635f\u8fde\u7eed\u6027\u89c4\u5219<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u653f\u5e9c\u6253\u7b97\u57282021\u5e743\u6708\u5e95\u4e4b\u524d\u901a\u8fc7\u7acb\u6cd5\uff0c\u4ece2021\u8d22\u653f\u5e74\u5ea6\u4e4b\u540e\u5f00\u59cb\u653e\u5bbd\u7a0e\u6536\u4e8f\u635f\u8fde\u7eed\u6027\u89c4\u5219\uff08Changes to the tax loss continuity rules\uff09\u3002\u73b0\u6709\u7684\u89c4\u5219\u662f\u572812\u4e2a\u6708\u7684\u8d22\u653f\u5e74\u5ea6\u91cc\u670949%\u7684\u8868\u51b3\u6743\u80a1\u4efd\u6ca1\u6709\u53d8\u66f4\u8fc7\uff0c\u4e8f\u635f\u5c31\u53ef\u4ee5\u5f80\u4e0b\u7d2f\u79ef\u7ed3\u8f6c\u3002\u65b0\u7684\u7a0e\u6539\u5c06\u4f1a\u5f15\u5165 \u201c\u76f8\u540c\u6216\u76f8\u4f3c\u7684\u751f\u610f\u201d \u6d4b\u8bd5\uff08 \u2018same or similar business\u2019 test\uff09\uff0c\u5982\u679c\u516c\u53f8\u901a\u8fc7\u8fd9\u4e2a\u6d4b\u8bd5\uff0c\u5c06\u53ef\u4ee5\u4fdd\u7559\u516c\u53f8\u4e4b\u524d\u7684\u7d2f\u8ba1\u4e8f\u635f\u7528\u4e8e\u62b5\u6263\u672a\u6765\u4ea7\u751f\u7684\u5229\u6da6\u3002\u5177\u4f53\u7a0e\u6539\u7ec6\u8282\u8fd8\u672a\u516c\u5e03\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>\u56db\u3001\u8d4b\u4e88\u7a0e\u52a1\u5c40\u66f4\u6539\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u7684\u6743\u529b<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u653f\u5e9c\u57282020\u5e744\u670815\u65e5\u5ba3\u5e03\u4e86\u8d4b\u4e88\u7a0e\u52a1\u5c40\u66f4\u6539\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u7684\u6743\u5229\uff0c\u8fd9\u662f\u4e3a\u4e86\u66f4\u597d\u5730\u5e2e\u52a9\u53d7\u5230\u75ab\u60c5\u5f71\u54cd\u7684\u4f01\u4e1a\u4ee5\u53ca\u4e2a\u4eba\u3002\u4f8b\u5982\uff0c\u7a0e\u52a1\u5c40\u53ef\u4ee5\u5ef6\u8fdf\u67d0\u4e9b\u7a0e\u79cd\u5728\u75ab\u60c5\u671f\u95f4\u7684\u7533\u62a5\u622a\u6b62\u65e5\uff0c\u6216\u4ea4\u7eb3\u622a\u6b62\u65e5\uff0c\u4ece\u800c\u51cf\u8f7b\u7eb3\u7a0e\u8005\u5728\u75ab\u60c5\u671f\u95f4\u7684\u7a0e\u52a1\u538b\u529b\u3002\u5177\u4f53\u7ec6\u5219\u8fd8\u672a\u516c\u5e03\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>\u4e94\u3001\u5c0f\u989d\u4f01\u4e1a\u73b0\u91d1\u6d41\u8d37\u6b3e\u8ba1\u5212<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u76f8\u4fe1\u5927\u5bb6\u5bf9\u5c0f\u989d\u4f01\u4e1a\u73b0\u91d1\u6d41\u8d37\u6b3e\u8ba1\u5212\uff08Small Business Cashflow (loan) Scheme\uff09\u5e76\u4e0d\u964c\u751f\uff0c\u8fd9\u4e2a\u8ba1\u5212\u7b80\u5355\u6765\u8bf4\u5c31\u662f\uff0c\u6240\u6709\u53d7\u5230\u75ab\u60c5\u5f71\u54cd\u7684\u65b0\u897f\u5170\u4e2d\u5c0f\u4f01\u4e1a\uff0c\u53ef\u4ee5\u5411\u653f\u5e9c\u7533\u8bf7\u6700\u9ad810\u4e07\u7ebd\u5e01\u7684\u8d37\u6b3e\u4ee5\u652f\u6301\u4f01\u4e1a\u7684\u8d44\u91d1\u6d41\u9700\u6c42\u3002\u7533\u8bf7\u662f\u4ece2020\u5e745\u670812\u65e5\u5f00\u59cb\u7684\uff0c\u73b0\u5728\u7533\u8bf7\u7684\u65f6\u95f4\u5df2\u7ecf\u5ef6\u957f\u5230\u4e862023\u5e7412\u670831\u65e5\u3002\u8fd9\u4e00\u8d37\u6b3e\u5982\u679c\u572824\u4e2a\u6708\u5185\u8fd8\u6e05\uff0c\u662f\u514d\u606f\u7684\uff0c\u4f46\u5982\u679c\u8d85\u8fc7\u4e8624\u4e2a\u6708\u8fd8\u6b3e\uff0c\u672c\u91d1\u90e8\u5206\u4f1a\u6309\u7167\u5e74\u5229\u73873%\u6765\u6536\u53d6\u5229\u606f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>\u516d\u3001\u7a0e\u52a1\u5c40\u5229\u606f\u548c\u7f5a\u91d1\u7684\u51cf\u514d<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u8fd9\u4e00\u7a0e\u6539\u653f\u7b56\u4e5f\u662f\u5bf9\u4f01\u4e1a\u73b0\u91d1\u6d41\u7684\u652f\u6301\u3002\u56e0\u4e3a\u75ab\u60c5\u7684\u5f71\u54cd\u7eb3\u7a0e\u4eba\u4e0d\u80fd\u6309\u65f6\u7f34\u7eb3\u7a0e\u91d1\uff0c\u7a0e\u52a1\u4e13\u5458\u53ef\u4ee5\u51cf\u514d\u56e0\u8fdf\u4ea4\u7a0e\u91d1\u6240\u5f15\u8d77\u7684\u5229\u606f\uff08UOMI\uff09\u3002\u8fd9\u4e2a\u5229\u606f\u7684\u51cf\u514d\u662f\u57fa\u4e8e\u7eb3\u7a0e\u4eba\u7684\u6838\u5fc3\u7a0e\uff08core tax\uff09\u5df2\u7ecf\u5168\u989d\u652f\u4ed8\u3002\u5229\u606f\u7684\u51cf\u514d\u53ea\u9002\u7528\u4e8e2020\u5e742\u670814\u65e5\u6216\u4e4b\u540e\u5230\u671f\u7684\u7a0e\u6b3e\uff0c\u5e76\u4e14\u53ea\u9002\u7528\u52302022\u5e743\u670825\u65e5\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>\u4e03\u3001\u9884\u4ed8\u7a0e\u95e8\u69db\u7684\u63d0\u5347<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u9884\u4ed8\u7a0e\u5c31\u662f\u5e38\u8bf4\u7684Provisional tax\uff0c\u8fd9\u4e2a\u65b0\u7a0e\u6539\u4ece2021\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\uff0c\u9884\u4ed8\u7a0e\u95e8\u69db\u4ece\u539f\u6709\u7684$2500\u63d0\u5347\u81f3$5000\uff0c\u4e5f\u5c31\u662f\u7b49\u4e8e$17,857\uff08\u5373\uff0c$5000\/0.28\uff09\u7684\u7a0e\u524d\u5229\u6da6\u662f\u4e0d\u9700\u8981\u4ea4\u9884\u4ed8\u7a0e\u7684\u3002\u5f88\u591a\u96c7\u4e3b\u7ecf\u5e38\u5bf9\u8fd9\u4e2a\u9884\u4ed8\u7a0e\u5934\u75bc\uff0c\u9884\u4ed8\u7a0e\u7684\u4f5c\u7528\u5176\u5b9e\u5c31\u662f\u8981\u6c42\u4f01\u4e1a\u53ef\u4ee5\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u524d\u6309\u65f6\u628a\u8be5\u8d22\u653f\u5e74\u5ea6\u7684\u7a0e\u6536\u4ea4\u9f50\uff0c\u4ece\u800c\u9884\u9632\u4f01\u4e1a\u9003\u7a0e\u6216\u51cf\u5c11\u8fdf\u4ea4\u7eb3\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u3002\u5982\u679c\u8fdf\u4ea4\u5c31\u4f1a\u4ea7\u751f\u5229\u606f\u548c\u7f5a\u91d1\uff0c\u5e76\u4e14\u662f\u4ee5\u6bcf\u5929\u8ba1\u7b97\u7684\uff0c\u6240\u4ee5\uff0c\u8fd9\u4e2a\u65f6\u5019\u6709\u4e00\u4e2a\u4e13\u4e1a\u7684\u4f1a\u8ba1\u5c31\u5341\u5206\u91cd\u8981\u4e86\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>\u516b\u3001\u6298\u65e7\u548c\u5c0f\u989d\u8d44\u4ea7<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u6298\u65e7\u548c\u5c0f\u989d\u8d44\u4ea7\uff08Covid-19 Depreciation and low value assets\uff09\u7684\u7a0e\u6539\u653f\u7b56\u89c4\u5b9a\u4ece2021\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u5546\u4e1a\u548c\u5de5\u4e1a\u623f\u4ea7\u53ef\u4ee5\u6298\u65e7\uff0c\u8fd9\u4e5f\u662f\u4e3a\u4e86\u9f13\u52b1\u5546\u4e1a\u548c\u5de5\u4e1a\u623f\u4ea7\u7684\u6295\u8d44\uff0c\u5e2e\u52a9\u5546\u4e1a\u548c\u5de5\u4e1a\u623f\u4ea7\u7684\u7ecf\u6d4e\u590d\u82cf\uff0c\u5e76\u4e3a\u8fd9\u4e9b\u623f\u4ea7\u4e1a\u4e3b\u5e26\u6765\u73b0\u91d1\u6d41\u3002\u8fd9\u9879\u77ed\u671f\u65b0\u7a0e\u6539\u662f\u4ece2020\u5e743\u670817\u65e5\u52302021\u5e743\u670816\u65e5\uff0c\u5c0f\u989d\u8d44\u4ea7\u7684\u95e8\u69db\u4ece\u4e4b\u524d\u7684$500\u63d0\u5347\u5230\u4e86$5,000\uff0c\u800c2021\u5e743\u670816\u65e5\u4e4b\u540e\u8d2d\u4e70\u7684\u5c0f\u989d\u8d44\u4ea7\uff0c\u5c0f\u989d\u8d44\u4ea7\u7684\u95e8\u69db\u5c06\u6c38\u4e45\u5730\u4ece$500\u63d0\u5347\u81f3$1,000\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"font-size: 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