{"id":2063,"date":"2020-03-11T01:16:32","date_gmt":"2020-03-10T14:16:32","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/fd221363a1\/"},"modified":"2025-02-01T15:03:10","modified_gmt":"2025-02-01T04:03:10","slug":"%e6%be%b3%e6%b4%b2%e5%85%ac%e5%8f%b8%e5%88%86%e7%ba%a2%e6%8a%b5%e6%89%a3-dividend-franking-credit%e8%a7%a3%e6%9e%90","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e6%be%b3%e6%b4%b2%e5%85%ac%e5%8f%b8%e5%88%86%e7%ba%a2%e6%8a%b5%e6%89%a3-dividend-franking-credit%e8%a7%a3%e6%9e%90\/","title":{"rendered":"\u6fb3\u6d32\u516c\u53f8\u5206\u7ea2\u62b5\u6263 — Dividend Franking Credit\u89e3\u6790"},"content":{"rendered":"\n
\n\n\n
\n

\u4ec0\u4e48\u662fFranking Credit\uff1f<\/h2>\n

\u5206\u7ea2\u62b5\u6263\uff08Dividend Franking Credit\uff09\u662f\u4e00\u79cd\u907f\u514d\u591a\u91cd\u5f81\u7a0e\u7684\u7a0e\u52a1\u673a\u5236\uff0c\u662f\u5728\u6fb3\u6d32\u80a1\u7968\u6295\u8d44<\/a>\u4e2d\u6bd4\u8f83\u5e38\u89c1\u7684\u4e00\u79cd\u7ea2\u5229\u62b5\u514d\u3002<\/p>\n

\u4e0b\u9762\u6211\u4eec\u4e3e\u4e00\u4e2a\u6bd4\u8f83\u7b80\u5355\u7684\u4f8b\u5b50\uff1a<\/p>\n

\u5047\u8bbe\u5927\u516c\u53f8A\uff1a\u4e00\u5e74\u7684\u51c0\u5229\u6da6\u662f$100\uff0c\u516c\u53f8\u7a0e\u7387\u662f30%\uff0c\u80a1\u4e1c\u4ec5\u6709\u4e00\u4eba\uff0c\u516c\u53f8\u51c6\u5907\u5c06\u8fd9$100\u7684\u5229\u6da6\u4ee5\u5206\u7ea2\u7684\u5f62\u5f0f\u5206\u914d\u7ed9\u80a1\u4e1c\u3002\u90a3\u4e48\uff0c\u8fd9$100\u7684\u5206\u7ea2\u6d41\u5411\u5982\u4e0b\uff1a<\/p>\n

\u00a0<\/p>\n

ATO\uff08\u6fb3\u6d32\u7a0e\u52a1\u5c40\uff09\uff1a$100*30%=$30<\/p>\n

\u00a0 \u2193<\/p>\n

\u80a1\u4e1c\uff1a$100-$30=$70<\/p>\n

\u00a0<\/p>\n

ATO\u5148\u4ee5\u5927\u516c\u53f8\u7684\u7a0e\u738730%\uff0c\u5f81\u6536\u4e86\u516c\u53f8\u7a0e$30\uff0c\u6240\u4ee5\u80a1\u4e1c\u5b9e\u9645\u6536\u5230$70\u3002<\/p>\n

\u4e0d\u8fc7\uff0c\u5728\u80a1\u4e1c\u8fdb\u884c\u4e2a\u4eba\u7a0e\u52a1\u7533\u62a5\u65f6\uff0c\u516c\u53f8\u5206\u7ea2\u7684\u5e94\u7a0e\u6536\u5165\u5e94\u7533\u62a5\u4e3a\u662f$100\uff0c\u800c\u4e0d\u662f\u80a1\u4e1c\u5b9e\u9645\u6536\u5230\u7684$70\u3002\u8fd9\u662f\u56e0\u4e3a\uff0cATO\u5f81\u6536\u7684$30\u516c\u53f8\u7a0e\u662f\u4e00\u79cd\u9884\u6263\u7a0e\u7684\u5f62\u5f0f\uff0cATO\u4e3a\u9632\u6b62\u5728\u516c\u53f8\u7a0e\u52a1\u4f53\u7cfb\u548c\u4e2a\u4eba\u7a0e\u52a1\u4f53\u7cfb\u4e2d\u91cd\u590d\u5f81\u7a0e\uff0c\u4f1a\u5c06\u8fd9\u9884\u6263\u7684$30\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u989d\u8fdb\u884c\u6bd4\u8f83\u3002<\/p>\n<\/div>\n

Franking Credit\u80fd\u5426\u9000\u56de\uff1f<\/h2>\n
\n

\u90a3\u4e48\uff0c\u4e3a\u4ec0\u4e48\u6709\u7684\u6295\u8d44\u8005\u8bf4\u8fd9$30\u6211\u4eec\u662f\u80fd\u62ff\u56de\u6765\u7684\uff1f<\/p>\n

\u56e0\u4e3a\u6bcf\u4e2a\u7a0e\u52a1\u5c45\u6c11\u7684\u7a0e\u7387\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u90fd\u662f\u4e0d\u540c\u7684\uff08\u56e0\u4e3a\u6bcf\u4e2a\u4eba\u7684\u6536\u5165\u51b3\u5b9a\u4e86\u6bcf\u4e2a\u4eba\u7684\u7a0e\u7387\uff09<\/p>\n

\u6211\u4eec\u56de\u5230\u4e2a\u4eba\u6240\u5f97\u7a0e\u8fdb\u884c\u8ba1\u7b97\uff1a<\/p>\n\n\n\n\n\n\n\n
\u7a0e\u7387<\/td>\n\u5206\u7ea2\u6536\u5165<\/td>\n\u4e2a\u4eba\u6240\u5f97\u7a0e<\/td>\nFranking Credit<\/td>\n\u7a0e\u52a1\u7ed3\u679c<\/td>\n<\/tr>\n
19%<\/td>\n$100<\/td>\n$19<\/td>\n$30<\/td>\n\u9000\u7a0e$11<\/td>\n<\/tr>\n
32.5%<\/td>\n$100<\/td>\n$32.5<\/td>\n$30<\/td>\n\u8865\u7a0e$2.5<\/td>\n<\/tr>\n
37%<\/td>\n$100<\/td>\n$37<\/td>\n$30<\/td>\n\u8865\u7a0e$7<\/td>\n<\/tr>\n
45%<\/td>\n$100<\/td>\n$45<\/td>\n$30<\/td>\n\u8865\u7a0e$15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*\u4ee52020\u8d22\u5e74\u4e2a\u4eba\u7a0e\u7387\u4e3a\u4f8b\u3002<\/p>\n

\"\u6fb3\u6d32\u516c\u53f8\u5206\u7ea2\u62b5\u6263<\/p>\n

\u6848\u4f8b<\/h2>\n

\u4ee5\u524d\u6bcf\u4e2a\u516c\u53f8\u5206\u7ea2\u65f6\u4f1a\u7ed9\u5230\u80a1\u4e1c\u4e00\u5f20Shareholder Dividend Statement\uff0c\u8fd1\u5e74\u6765\u7531\u4e8e\u4e92\u8054\u7f51\u7684\u5feb\u901f\u53d1\u5c55\uff0c\u80a1\u4e1c\u4e5f\u53ef\u4ee5\u4eceShare Registry\uff08\u6bcf\u652f\u80a1\u7968\u7684Share Registry\u4e5f\u4e0d\u540c\uff09\u90a3\u8fb9\u76f4\u63a5\u770b\u5230\u81ea\u5df1\u7684Franking Credit\u7684\u6570\u636e\u3002<\/p>\n

\u00a0<\/p>\n

\"Shareholder<\/p>\n

(<\/span>Source: ATO)<\/span><\/p>\n

\u901a\u8fc7Statement\uff0c\u6211\u4eec\u53ef\u4ee5\u77e5\u9053\u5f88\u591a\u4fe1\u606f\uff1a<\/p>\n

1. <\/span>\u80a1\u7968\u79cd\u7c7b Ordinary Shares\uff0c Preference Shares\u7b49<\/p>\n

2. \u6301\u80a1\u6570\u91cf<\/p>\n

3. \u6bcf\u80a1\u5206\u7ea2 \uff08\u5982\u5206\u7ea2$100\uff09<\/p>\n

4. \u5206\u7ea2\u7c7b\u578b Franked Dividend (\u8bf7\u6ce8\u610f\uff0c\u4e0d\u662f\u6bcf\u4e2a\u516c\u53f8\u90fd\u6709Franked\u5206\u7ea2)<\/p>\n

5. \u6536\u5230\u7684Franked Amount \uff08\u8bf7\u6ce8\u610f\u4e0d\u662f\u6bcf\u4e2a\u516c\u53f8\u7684\u5206\u7ea2\u90fd\u662f100% Franking\uff09<\/p>\n

6. \u6536\u5230\u7684Franking Credit (Tax Credit)<\/p>\n

\u00a0<\/p>\n

\u5176\u4ed6\u503c\u5f97\u6ce8\u610f\u7684\u4e8b\u9879\uff1a<\/p>\n

1. \u6ee1\u8db3\u5408\u683c\u6295\u8d44\u4eba\u7684\u8981\u6c42\u3002<\/p>\n

2. ASIC \u201cIntegrity Rule\u201d<\/p>\n

\u00a0<\/p>\n<\/div>\n

\u5bf9\u653f\u7b56\/\u7a0e\u6cd5\u7684\u51c6\u786e\u7406\u89e3\uff0c\u5b9e\u65f6\u8ddf\u8e2a\u4ee5\u53ca\u7814\u8bfb\u662f \u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong> \u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\uff0c\u6211\u4eec\u53ea\u4f7f\u7528\u7b2c\u4e00\u624b\u8d44\u8baf\u8fdb\u884c\u5206\u6790\u53ca\u89e3\u8bfb\uff0c\u6765\u6e90\u5305\u62ec\uff08\u4f46\u4e0d\u9650\u4e8e\uff09\uff1aATO\uff0c\u6fb3\u5927\u5229\u4e9a\u8bae\u4f1a\u5b98\u65b9\u7f51\u7ad9\uff0c\u6fb3\u5927\u5229\u4e9aTreasury\u5b98\u7f51\uff0cBusiness Australia\uff0c\u6743\u5a01\u7a0e\u6cd5\u6570\u636e\u5e93\uff0cChartered Accountant\u5b98\u7f51\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7f51\u7b49\u3002<\/p>\n

\u5728\u5353\u8bda\u7acb\u548c\uff0c\u6211\u4eec\u5e0c\u671b\u901a\u8fc7\u4e86\u89e3\u5ba2\u6237\uff0c\u5e2e\u52a9\u5ba2\u6237\u6574\u5408\u4e0d\u540c\u65b9\u9762\u7684\u8d22\u7a0e\u8d44\u6e90\uff0c\u4ece\u8054\u90a6\u653f\u5e9c\u653f\u7b56\/\u8865\u52a9\uff0c\u7a0e\u52a1\u6cd5\u89c4\uff0c\u5230\u5dde\u653f\u5e9c\u6276\u6301\u8ba1\u5212\uff0c\u8865\u52a9\u4ee5\u53ca\u7a0e\u6536\u653f\u7b56\uff0c\u518d\u5230\u884c\u4e1a\u5177\u4f53\u8865\u52a9\uff0c\u8d22\u7a0e\u89c4\u5219\uff0c\u7a0e\u52a1\u5408\u89c4\u7b49\u3002\u6211\u4eec\u5e0c\u671b\u901a\u8fc7\u63d0\u4f9b\u4e0d\u540c\u7ef4\u5ea6\u7684\u670d\u52a1\uff0c\u4e0e\u5ba2\u6237\u5efa\u7acb\u4fe1\u4efb\uff0c\u53c2\u4e0e\u5230\u5ba2\u6237\u7684\u8d22\u7a0e\u51b3\u7b56\u4e2d\u53bb\uff0c\u5e2e\u52a9\u5ba2\u6237\u6210\u957f\uff0c\u4e0e\u5ba2\u6237\u4e00\u540c\u8fdb\u6b65\u3002<\/p>\n

\"\u6b22\u8fce\u5173\u6ce8\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\uff0c\u4e13\u4e1a\u534e\u4eba\u4f1a\u8ba1\u5e08\u5e73\u53f0\"<\/p>","protected":false},"excerpt":{"rendered":"

\u5206\u7ea2\u62b5\u6263\uff08Dividend Franking Credit\uff09\u662f\u4e00\u79cd\u907f\u514d\u591a\u91cd\u5f81\u7a0e\u7684\u7a0e\u52a1\u673a\u5236\uff0c\u662f\u5728\u6fb3\u6d32\u80a1\u7968\u6295\u8d44\u4e2d\u6bd4\u8f83\u5e38\u89c1\u7684\u4e00\u79cd\u7ea2\u5229\u62b5\u514d\u3002<\/p>\n","protected":false},"author":4,"featured_media":2064,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[1396],"class_list":["post-2063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","tag-1396","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\/2063","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=2063"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2063\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2064"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}