{"id":11644,"date":"2026-10-07T08:00:00","date_gmt":"2026-10-06T21:00:00","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=11644"},"modified":"2026-10-07T11:17:44","modified_gmt":"2026-10-07T00:17:44","slug":"zh-setting-up-in-australia-tax-questions","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/zh-setting-up-in-australia-tax-questions\/","title":{"rendered":"\u4f01\u4e1a\u51fa\u6d77\u6fb3\u6d32\uff1a\u8bbe\u7acb\u524d\u5fc5\u987b\u60f3\u6e05\u695a\u7684\u516b\u4e2a\u7a0e\u52a1\u95ee\u9898"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u4f01\u4e1a\u8fdb\u5165\u6fb3\u6d32\u65f6\uff0c\u5173\u6ce8\u70b9\u5728\u5ba2\u6237\u3001\u529e\u516c\u5730\u70b9\u548c\u4eba\u5458\u3002\u7a0e\u52a1\u67b6\u6784\u5f80\u5f80\u662f\u4e8b\u540e\u624d\u5b9a\uff0c\u751a\u81f3\u6ca1\u6709\u4e13\u95e8\u5b89\u6392\u3002\u5f88\u591a\u672c\u53ef\u907f\u514d\u7684\u6210\u672c\uff0c\u5c31\u662f\u8fd9\u6837\u4ea7\u751f\u7684\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u662f\u6211\u4eec\u5728\u4e2d\u56fd\u3001\u9999\u6e2f\u3001\u53f0\u6e7e\u3001\u8d8a\u5357\u548c\u9a6c\u6765\u897f\u4e9a\u4f01\u4e1a\u5f00\u59cb\u5728\u6fb3\u7ecf\u8425\u524d\uff0c\u4f1a\u9010\u4e00\u786e\u8ba4\u7684\u516b\u4e2a\u95ee\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e00\u3001\u8bbe\u5b50\u516c\u53f8\u8fd8\u662f\u5206\u516c\u53f8\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u6570\u5916\u56fd\u4f01\u4e1a\u4f1a\u5728\u6fb3\u6d32\u8bbe\u7acb\u5b50\u516c\u53f8\u3002\u5b50\u516c\u53f8\u662f\u72ec\u7acb\u6cd5\u4eba\uff0c\u6309 30% \u7f34\u7eb3<a href=\"https:\/\/www.ato.gov.au\/tax-rates-and-codes\/company-tax-rate-changes\" target=\"_blank\" rel=\"noopener\">\u516c\u53f8\u6240\u5f97\u7a0e<\/a>\u3002\u53e6\u4e00\u79cd\u65b9\u5f0f\u662f\u5c06\u6d77\u5916\u516c\u53f8\u672c\u8eab\u5728\u6fb3\u6ce8\u518c\u4e3a\u5916\u56fd\u516c\u53f8\uff0c\u4ee5\u5206\u516c\u53f8\u5f62\u5f0f\u7ecf\u8425\u3002\u5206\u516c\u53f8\u7701\u53bb\u4e86\u518d\u8bbe\u4e00\u5bb6\u516c\u53f8\uff0c\u4f46\u6bcd\u516c\u53f8\u4f1a\u76f4\u63a5\u8fdb\u5165\u6fb3\u6d32\u7a0e\u52a1\u4f53\u7cfb\u3002\u600e\u4e48\u9009\uff0c\u53d6\u51b3\u4e8e\u98ce\u9669\u3001\u4e1a\u52a1\u89c4\u6a21\u548c\u5229\u6da6\u6c47\u56de\u7684\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e8c\u3001\u8c01\u6765\u62c5\u4efb\u8463\u4e8b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6fb3\u6d32\u79c1\u4eba\u516c\u53f8\u81f3\u5c11\u9700\u8981\u4e00\u540d\u901a\u5e38\u5c45\u4f4f\u5728\u6fb3\u6d32\u7684\u8463\u4e8b\uff0c\u6240\u6709\u8463\u4e8b\u8fd8\u9700\u8981\u7533\u8bf7<a href=\"https:\/\/www.asic.gov.au\/for-business-and-companies\/companies\/company-officeholder-rules-and-changes\/director-identification-numbers-director-ids\" target=\"_blank\" rel=\"noopener\">\u8463\u4e8b\u8bc6\u522b\u53f7<\/a>\uff08Director ID\uff09\u3002\u8fd9\u5f80\u5f80\u662f\u6d77\u5916\u96c6\u56e2\u9047\u5230\u7684\u7b2c\u4e00\u4e2a\u5b9e\u9645\u95ee\u9898\uff0c\u5e94\u5728\u6ce8\u518c\u516c\u53f8\u524d\u89e3\u51b3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mnygroup.com.au\/zh-hans\/%e5%a6%82%e4%bd%95%e5%9c%a8%e6%be%b3%e6%b4%b2%e6%b3%a8%e5%86%8c%e5%85%ac%e5%8f%b8\/\">\u5982\u4f55\u5728\u6fb3\u6d32\u6ce8\u518c\u516c\u53f8\uff1f<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e09\u3001\u5b50\u516c\u53f8\u7684\u8d44\u91d1\u4ece\u54ea\u91cc\u6765\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcd\u516c\u53f8\u53ef\u4ee5\u901a\u8fc7\u6ce8\u8d44\u6216\u501f\u6b3e\u4e3a\u5b50\u516c\u53f8\u63d0\u4f9b\u8d44\u91d1\u3002\u5411\u6d77\u5916\u652f\u4ed8\u7684\u501f\u6b3e\u5229\u606f\u4e00\u822c\u9700\u7f34\u7eb3 <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/payg-withholding\/payments-you-need-to-withhold-from\/withholding-from-investment-income\/investment-income-and-royalties-paid-to-foreign-residents\/withholding-rate\" target=\"_blank\" rel=\"noopener\">10% \u9884\u63d0\u7a0e<\/a>\u3002\u5229\u7387\u8fd8\u5fc5\u987b\u7b26\u5408\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u501f\u6b3e\u89c4\u6a21\u8f83\u5927\u65f6\u8fd8\u53ef\u80fd\u53d7\u5230\u8d44\u672c\u5f31\u5316\u89c4\u5219\u7684\u9650\u5236\u3002\u8fd9\u4e9b\u95ee\u9898\u5e94\u5728\u8d44\u91d1\u5212\u8f6c\u524d\u786e\u5b9a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56db\u3001\u6fb3\u6d32\u516c\u53f8\u8981\u5411\u96c6\u56e2\u5176\u4ed6\u516c\u53f8\u652f\u4ed8\u4ec0\u4e48\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ba1\u7406\u8d39\u3001\u8f6f\u4ef6\u548c\u7cfb\u7edf\u4f7f\u7528\u8d39\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u4ee5\u53ca\u5411\u5173\u8054\u516c\u53f8\u91c7\u8d2d\u8d27\u7269\u7684\u4ef7\u683c\uff0c\u90fd\u5c5e\u4e8e<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/international-tax-for-business\/transfer-pricing\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7<\/a>\u7684\u8303\u56f4\u3002\u6fb3\u6d32\u7a0e\u52a1\u5c40\uff08ATO\uff09\u8981\u6c42\u4ef7\u683c\u6709\u540c\u671f\u51c6\u5907\u7684\u6587\u6863\u652f\u6301\u3002\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u90e8\u5206\u6b3e\u9879\u8fd8\u6d89\u53ca\u9884\u63d0\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e94\u3001\u96c6\u56e2\u662f\u5426\u5c5e\u4e8e\u201c\u91cd\u8981\u5168\u7403\u5b9e\u4f53\u201d\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u96c6\u56e2\u5168\u7403\u5e74\u6536\u5165\u8fbe\u5230 10 \u4ebf\u6fb3\u5143\u6216\u4ee5\u4e0a\uff0c\u5373\u4f7f\u6fb3\u6d32\u516c\u53f8\u672c\u8eab\u89c4\u6a21\u5f88\u5c0f\uff0c\u4ece\u7b2c\u4e00\u5e74\u8d77\u4e5f\u5c5e\u4e8e<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/public-business-and-international\/significant-global-entities\" target=\"_blank\" rel=\"noopener\">\u91cd\u8981\u5168\u7403\u5b9e\u4f53\uff08SGE\uff09<\/a>\u3002\u968f\u4e4b\u800c\u6765\u7684\u662f<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/public-business-and-international\/country-by-country-reporting-entities\" target=\"_blank\" rel=\"noopener\">\u56fd\u522b\u62a5\u544a\uff08CbC\uff09<\/a>\u3001\u901a\u7528\u76ee\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u4ee5\u53ca\u9ad8\u5f97\u591a\u7684\u9038\u671f\u7533\u62a5\u7f5a\u6b3e\u3002\u5408\u5e76\u6536\u5165\u8fbe\u5230 7.5 \u4ebf\u6b27\u5143\u7684\u96c6\u56e2\uff0c<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/international-tax-for-business\/in-detail\/multinationals\/global-and-domestic-minimum-tax\/when-and-how-the-pillar-two-rules-apply\" target=\"_blank\" rel=\"noopener\">\u8fd8\u9700\u8003\u8651\u6fb3\u6d32\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5219<\/a>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u516d\u3001\u4ec0\u4e48\u65f6\u5019\u6ce8\u518c GST\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u4e1a\u989d\u8fbe\u5230 75,000 <a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/gst-excise-and-indirect-taxes\/gst\/registering-for-gst\" target=\"_blank\" rel=\"noopener\">\u6fb3\u5143\u65f6\u5fc5\u987b\u6ce8\u518c\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff08GST\uff09<\/a>\uff0c\u4f46\u5f88\u591a\u4f01\u4e1a\u4f1a\u63d0\u524d\u6ce8\u518c\uff0c\u4ee5\u4fbf\u62b5\u6263\u8bbe\u7acb\u6210\u672c\u548c\u8fdb\u53e3\u73af\u8282\u7684 GST\u3002\u521d\u521b\u671f\u4f01\u4e1a\u5e38\u6709\u5927\u989d\u9000\u7a0e\uff0cATO \u5bf9\u6b64\u5ba1\u6838\u8f83\u4e25\u3002\u4ece\u7b2c\u4e00\u5929\u8d77\u4fdd\u6301\u8d26\u76ee\u6e05\u6670\uff0c\u5f71\u54cd\u5f88\u5927\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e03\u3001\u96c7\u4f63\u5458\u5de5\u540e\u6709\u54ea\u4e9b\u4e49\u52a1\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96c7\u4f63\u5458\u5de5\u6d89\u53ca\u5de5\u8d44\u9884\u6263\u7a0e\uff08PAYG withholding\uff09\u3001\u517b\u8001\u91d1\u4fdd\u969c\u7f34\u6b3e\uff08\u666e\u901a\u6536\u5165\u7684 12%\uff09\u3001\u5de5\u4f24\u4fdd\u9669\uff0c\u5de5\u8d44\u603b\u989d\u8d85\u8fc7\u5dde\u95e8\u69db\u540e\u8fd8\u9700\u7f34\u7eb3\u5dde\u5de5\u8d44\u7a0e\u3002\u4ece\u6d77\u5916\u6d3e\u9a7b\u7684\u5458\u5de5\uff0c\u8fd8\u6d89\u53ca\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u548c\u8d39\u7528\u7531\u8c01\u627f\u62c5\u7684\u95ee\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u516b\u3001\u5229\u6da6\u5982\u4f55\u6c47\u56de\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u5df2\u5728\u6fb3\u6d32\u5b8c\u7a0e\u7684\u5229\u6da6\u652f\u4ed8\u7684\u80a1\u606f\u901a\u5e38\u53ef\u4ee5\u9644\u5e26\u62b5\u514d\u989d\uff08franked\uff09\uff0c\u652f\u4ed8\u7ed9\u975e\u5c45\u6c11\u7684\u5df2\u62b5\u514d\u80a1\u606f\u65e0\u9700\u7f34\u7eb3\u80a1\u606f\u9884\u63d0\u7a0e\u3002\u672a\u62b5\u514d\u80a1\u606f\u3001\u5229\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u9700\u7f34\u7eb3\u9884\u63d0\u7a0e\uff0c\u7a0e\u7387\u5e38\u53ef\u6309\u7a0e\u6536\u534f\u5b9a\u964d\u4f4e\u3002\u6fb3\u6d32\u4e0e\u4e2d\u56fd\u3001\u53f0\u6e7e\u3001\u8d8a\u5357\u548c\u9a6c\u6765\u897f\u4e9a\u5747<a href=\"https:\/\/treasury.gov.au\/tax-treaties\/income-tax-treaties\" target=\"_blank\" rel=\"noopener\">\u6709\u7a0e\u6536\u534f\u5b9a\u5b89\u6392<\/a>\u3002\u6fb3\u6d32\u4e0e\u9999\u6e2f\u4e4b\u95f4\u6ca1\u6709\u5168\u9762\u6027\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u5411\u9999\u6e2f\u6bcd\u516c\u53f8\u4ed8\u6b3e\u901a\u5e38\u9002\u7528\u5168\u989d\u9884\u63d0\u7a0e\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u987a\u5e8f\u6bd4\u7b54\u6848\u66f4\u91cd\u8981<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e9b\u95ee\u9898\u5355\u72ec\u770b\u90fd\u4e0d\u590d\u6742\u3002\u6210\u672c\u6765\u81ea\u987a\u5e8f\u9519\u8bef\uff1a\u6bd4\u5982\u8fd8\u6ca1\u8003\u8651\u8f6c\u8ba9\u5b9a\u4ef7\u5c31\u7b7e\u4e86\u501f\u6b3e\u534f\u8bae\uff0c\u6216\u8005\u8463\u4e8b\u95ee\u9898\u8fd8\u6ca1\u89e3\u51b3\u5c31\u5148\u6ce8\u518c\u4e86\u516c\u53f8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MNY Group \u5728\u5e03\u91cc\u65af\u73ed\u3001\u970d\u5df4\u7279\u3001\u58a8\u5c14\u672c\u3001\u73c0\u65af\u548c\u6089\u5c3c\u8bbe\u6709\u529e\u516c\u5ba4\uff0c\u5e76\u5728\u80e1\u5fd7\u660e\u5e02\u8bbe\u6709\u56e2\u961f\u3002\u6211\u4eec\u4ee5\u4e2d\u82f1\u6587\u4e3a\u6d77\u5916\u96c6\u56e2\u63d0\u4f9b\u670d\u52a1\uff0c\u53ef\u5728\u6fb3\u6d32\u6216\u8d8a\u5357\u5f53\u9762\u6d3d\u8c08\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse\"><em>\u672c\u6587\u4ec5\u4e3a\u4e00\u822c\u6027\u8d44\u6599\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u522b\u60c5\u51b5\u7684\u7a0e\u52a1\u5efa\u8bae\u3002<\/em><\/pre>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11646,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698,1698],"tags":[1468],"class_list":["post-11644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","tag-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=11644"}],"version-history":[{"count":4,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11644\/revisions"}],"predecessor-version":[{"id":11717,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/11644\/revisions\/11717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/11646"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=11644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=11644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=11644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}