{"id":2081,"date":"2020-03-11T01:19:21","date_gmt":"2020-03-10T14:19:21","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/1924eed975\/"},"modified":"2025-02-17T21:35:40","modified_gmt":"2025-02-17T10:35:40","slug":"%e4%b8%aa%e4%ba%ba%e6%95%99%e8%82%b2%e6%94%af%e5%87%ba%e7%a8%8e%e5%8a%a1%e6%8a%b5%e6%89%a3","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e4%b8%aa%e4%ba%ba%e6%95%99%e8%82%b2%e6%94%af%e5%87%ba%e7%a8%8e%e5%8a%a1%e6%8a%b5%e6%89%a3\/","title":{"rendered":"\u5de5\u4f5c\u76f8\u5173\u7684\u6559\u80b2\u652f\u51fa\u7a0e\u52a1\u62b5\u6263\u76843\u4e2a\u57fa\u672c\u77e5\u8bc6"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-text-color has-background has-white-background-color has-white-color\"\/>\n\n\n\n<p class=\"bpp-post-content\">\u968f\u7740\u77e5\u8bc6\u4e0d\u65ad\u66f4\u65b0\uff0c\u6280\u672f\u4e0d\u65ad\u8fdb\u6b65\uff0c\u4e0d\u7ba1\u5728\u4ec0\u4e48\u884c\u4e1a\uff0c\u6bcf\u4e00\u4e2a\u804c\u573a\u4eba\u90fd\u9700\u8981\u4e0d\u65ad\u5730\u63d0\u5347\u81ea\u5df1\uff0c\u56e0\u6b64\u4e2a\u4eba\u6559\u80b2\u652f\u51fa\u6210\u4e86\u5f88\u591a\u7eb3\u7a0e\u4eba\u5173\u5fc3\u7684\u8bdd\u9898\u3002\u5982\u679c\u4e2a\u4eba\u6559\u80b2\u652f\u51fa\u7684\u8d39\u7528\u4e0e\u60a8\u5f53\u524d\u7684\u5de5\u4f5c\u7d27\u5bc6\u76f8\u5173\uff0c\u90a3\u4e48\u8fd9\u90e8\u5206\u8d39\u7528\u5728\u60a8\u4e2a\u4eba\u62a5\u7a0e\u65f6\u662f\u80fd\u591f\u7528\u6765\u7533\u8bf7\u9000\u7a0e\u62b5\u6263\u3002\u4e0b\u9762\u5c31\u8ba9\u6211\u4eec\u6765\u5e26\u60a8\u4e86\u89e3\u4e00\u4e0b\u5173\u4e8e\u4e2a\u4eba\u7684\u6559\u80b2\u652f\u51fa\u7a0e\u52a1\u62b5\u6263\uff08Deduction for Work-related Self-education Expenses\uff09\u3002<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1267\" height=\"950\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200812132017.jpg\" alt=\"\u6559\u80b2\u652f\u51fa\u7a0e\u52a1\u62b5\u6263\" class=\"wp-image-3402\" title=\"\u6559\u80b2\u652f\u51fa\u7a0e\u52a1\u62b5\u6263\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200812132017.jpg 1267w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200812132017-300x225.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200812132017-1024x768.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200812132017-768x576.jpg 768w\" sizes=\"auto, (max-width: 1267px) 100vw, 1267px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span style=\"font-size: 110%; color: #000000;\"><strong>\u6559\u80b2\u652f\u51fa\u7a0e\u52a1\u62b5\u6263<\/strong><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u6761\u4ef6\u4e0b\u7684\u4e2a\u4eba\u6559\u80b2\u82b1\u8d39\u5141\u8bb8\u7a0e\u52a1\u62b5\u6263\uff1f<\/strong><\/h3>\n\n\n\n<p>\u60f3\u8981\u62b5\u6263\u4e2a\u4eba\u6559\u80b2\u8d39\u7528\uff0c\u5fc5\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6<strong>\u4e4b\u4e00<\/strong>\uff1a<\/p>\n\n\n\n<ul class=\"list-paddingleft-2 wp-block-list\"><li>\u76f8\u5173\u8bfe\u7a0b\u80fd\u591f\u4fdd\u6301\u5e76\u589e\u8fdb\u60a8<strong>\u76ee\u524d\u5de5\u4f5c\u76f8\u5173<\/strong>\u7684\u6280\u80fd\u6216\u77e5\u8bc6\uff1b<\/li><li>\u76f8\u5173\u8bfe\u7a0b\u6709\u52a9\u4e8e\u63d0\u5347\u60a8\u5728<strong>\u76ee\u524d\u5c97\u4f4d<\/strong>\u7684\u6536\u5165\uff1b<\/li><li>\u76f8\u5173\u8bfe\u7a0b\u7528\u4e8e\u83b7\u53d6\u66f4\u9ad8\u4e00\u7ea7\u4e0e<strong>\u76ee\u524d\u5c31\u4e1a\u76f8\u5173<\/strong>\u7684\u5b66\u5386\u3002<\/li><\/ul>\n\n\n\n<p>\u5bf9\u4e8e\u4ee5\u4e0b\u8bfe\u7a0b\uff0c\u60a8\u4e0d\u80fd\u7533\u8bf7\u62b5\u6263\u4e2a\u4eba\u6559\u80b2\u8d39\u7528\uff1a<\/p>\n\n\n\n<ul class=\"list-paddingleft-2 wp-block-list\"><li>\u8bfe\u7a0b\u4e3a\u666e\u901a\u6027\u8d28\uff0c\u4e0e\u60a8\u7684\u6536\u5165\u6765\u6e90\u7684\u5de5\u4f5c\u5e76\u65e0\u7d27\u5bc6\u5173\u7cfb<\/li><li>\u5c06\u4f7f\u60a8\u83b7\u5f97\u65b0\u7684\u5de5\u4f5c (\u6bd4\u5982\u4ece\u62c5\u4efb\u62a4\u58eb\u804c\u4f4d\u8f6c\u53d8\u4e3a\u62c5\u4efb\u533b\u751f\u804c\u4f4d)<\/li><\/ul>\n\n\n\n<p>\u8fd9\u91cc\u4e3e\u4e24\u4e2a\u4f8b\u5b50\u5e2e\u52a9\u60a8\u7406\u89e3\uff1a<\/p>\n\n\n\n<p><strong>Example 1<\/strong><\/p>\n\n\n\n<p>Jasmine\u6b63\u5728\u62c5\u4efb\u4eba\u529b\u8d44\u6e90\u4e13\u5458\uff0c\u5979\u51b3\u5b9a\u7ee7\u7eed\u8fdb\u4fee\u4eba\u529b\u8d44\u6e90\u8bfe\u7a0b\u6765\u5e2e\u52a9\u5979\u66f4\u597d\u7684\u5b8c\u6210\u5de5\u4f5c\u3002\u7531\u4e8e\u8fd9\u4e2a\u6559\u80b2\u53ef\u4ee5\u4f7f\u5979\u63d0\u9ad8\u5f53\u524d\u5de5\u4f5c\u4e2d\u4f7f\u7528\u7684\u7279\u5b9a\u6280\u80fd\u6216\u77e5\u8bc6\uff0c\u56e0\u6b64\u5979<strong>\u80fd\u591f\u7533\u8bf7<\/strong>\u81ea\u6211\u6559\u80b2\u8d39\u7528\u7684\u7a0e\u52a1\u62b5\u6263\u3002<\/p>\n\n\n\n<p><strong>Example 2<\/strong><\/p>\n\n\n\n<p>Steven\u662f\u4e00\u4f4d\u5efa\u7b51\u5de5\u4eba\uff0c\u4ed6\u4e00\u76f4\u5bf9\u4f1a\u8ba1\u9886\u57df\u975e\u5e38\u6709\u5174\u8da3\u3002\u4ed6\u62a5\u540d\u8bfe\u7a0b\u5b66\u4e60\u4f1a\u8ba1\u77e5\u8bc6\uff0c\u5e0c\u671b\u4ee5\u540e\u80fd\u627e\u5230\u548c\u4f1a\u8ba1\u76f8\u5173\u7684\u5de5\u4f5c\u3002\u7531\u4e8e\u8be5\u8bfe\u7a0b\u4e0e\u4ed6\u5f53\u524d\u7684\u5de5\u4f5c\u65e0\u5173\uff0c\u5e76\u4e14\u5c06\u4f7f\u4ed6\u80fd\u591f\u83b7\u5f97\u65b0\u7684\u5de5\u4f5c\uff0c\u56e0\u6b64\u4ed6<strong>\u6ca1\u6709\u8d44\u683c\u7533\u8bf7<\/strong>\u81ea\u6211\u6559\u80b2\u8d39\u7528\u7684\u7a0e\u52a1\u62b5\u6263\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u4e2a\u4eba\u6559\u80b2\u8d39\u7528\u5141\u8bb8\u7a0e\u52a1\u62b5\u6263\uff1f<\/strong><\/h3>\n\n\n\n<p>\u7a0e\u52a1\u5c40\u5217\u4e3e\u4ee5\u4e0b\u8d39\u7528\u5141\u8bb8\u62b5\u6263\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u79cd\u7c7b<\/td><td>\u8d39\u7528\u9879\u76ee<\/td><\/tr><tr><td>A<\/td><td>\u7531\u60a8\u76f4\u63a5\u652f\u4ed8\u7684\u5b66\u8d39<\/td><\/tr><tr><td>\u6559\u79d1\u4e66\u652f\u51fa\uff0c\u5546\u4e1a\/\u4e13\u4e1a\/\u5b66\u672f\u671f\u520a\u652f\u51fa<\/td><\/tr><tr><td>\u6587\u5177\u652f\u51fa\uff0c\u7535\u8111\u8017\u6750\uff08\u4f8b\u5982\u6253\u5370\u673a\u58a8\u76d2\uff09<\/td><\/tr><tr><td>\u5b66\u751f\u670d\u52a1\u548c\u4fbf\u5229\u8bbe\u65bd\u8d39\u7528<\/td><\/tr><tr><td>\u51fa\u884c\u8d39 (\u5305\u62ec\u5f80\u8fd4\u4f4f\u6240\u4e0e\u6559\u80b2\u573a\u6240&amp;\u5f80\u8fd4\u5de5\u4f5c\u573a\u6240\u4e0e\u6559\u80b2\u573a\u6240\u7684\u8d39\u7528)<sup><span style=\"font-size: 13px; line-height: 107%; font-family: Calibri,sans-serif;\">1<\/span><\/sup><\/td><\/tr><tr><td>\u4f7f\u7528 \u201cLogbook\u201d \u65b9\u6cd5\u8ba1\u7b97\u7684\u8f66\u8f86\u8d39\u7528 (\u5305\u62ec\u5f80\u8fd4\u4f4f\u6240\u5230\u6559\u80b2\u573a\u6240 &amp; \u5f80\u8fd4\u5de5\u4f5c\u5730\u70b9\u4e0e\u6559\u80b2\u573a\u6240 )<sup><span style=\"font-size: 13px; line-height: 107%; font-family: Calibri,sans-serif;\">1<\/span><\/sup><\/td><\/tr><tr><td>\u5bb6\u5ead\u529e\u516c\u5ba4\u8425\u8fd0\u8d39\u7528<\/td><\/tr><tr><td>\u7535\u8bdd\u8d39\uff0c\u4e92\u8054\u7f51\u7684\u4f7f\u7528\u8d39\uff08\u4f46\u4e0d\u5305\u62ec\u8fde\u63a5\u8d39\uff09\uff0c\u4ee5\u53ca\u90ae\u8d44<\/td><\/tr><tr><td>B<\/td><td>\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u8d39\u7528<sup><span style=\"font-size: 13px; line-height: 107%; font-family: Calibri,sans-serif;\">2<\/span><\/sup><\/td><\/tr><tr><td>C<\/td><td>\u7528\u4e8e\u7ef4\u62a4\u4e0e\u4e2a\u4eba\u6559\u80b2\u76f8\u5173\u8d44\u4ea7\u7684\u8d39\u7528 (\u8fd9\u91cc\u4e0d\u5305\u62ec\u6c7d\u8f66\u4fee\u7406\u8d39\uff0c\u56e0\u4e3a\u5b83\u662fA\u7c7b\u6216D\u7c7b\u6c7d\u8f66\u8d39\u7528\u7684\u4e00\u90e8\u5206)<\/td><\/tr><tr><td>D<\/td><td>\u4f7f\u7528\u201cCents per Kilometre\u201d\u65b9\u6cd5\u8ba1\u7b97\u7684\u8f66\u8f86\u8d39\u7528\u3002\u5982\u679c\u60a8\u5728B\u7c7b\u6216C\u7c7b\u4e2d\u7533\u62a5\u8fc7\u76f8\u5173\u8f66\u8f86\u8d39\u7528\uff0c\u5219\u65e0\u6cd5\u518d\u7533\u8bf7\u6b64\u7c7b\u522b\u7684\u62b5\u6263<\/td><\/tr><tr><td>E<\/td><td>\u5df2\u4ea7\u751f\u4f46\u4e0d\u80fd\u7528\u4f5c\u7533\u62a5\u62b5\u6263\u7684\u4e2a\u4eba\u6559\u80b2\u82b1\u8d39\uff08\u53ef\u4ee5\u7528\u6765\u62b5\u6d88$250 \u7684\u51cf\u9664\u91d1\uff09\uff0c\u8fd9\u4e9b\u8d39\u7528\u5305\u62ec\uff1a\n<p>&nbsp;<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u5728\u53c2\u52a0\u81ea\u6211\u6559\u80b2\u6d3b\u52a8\u65f6\u4ea7\u751f\u7684\u6258\u513f\u8d39\u7528<\/li>\n<li>\u79c1\u4eba\u6027\u8d28\u82b1\u8d39<\/li>\n<li>\u4e0e\u8ddf\u4eba\u6559\u80b2\u76f8\u5173\u7684\u8d44\u672c\u652f\u51fa\uff0c\u5982\u8d2d\u4e70\u4e66\u684c\uff0c \u7535\u8111<\/li>\n<li><strong>\u4e0b\u4e00\u9636\u6bb5<\/strong>\u7684<strong>\u65c5\u7a0b<\/strong>\u4ea7\u751f\u7684\u51fa\u884c\u8d39\u548c\u6c7d\u8f66\u8d39\u7528 (\u540e\u9762\u4f1a\u8be6\u7ec6\u8bf4\u660e)*<\/li>\n<\/ul>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8fd9\u91cc\u8981\u91cd\u70b9\u8bf4\u660e\u4e00\u4e0b\uff1a<\/p>\n\n\n\n<p>\u30101\u3011\u5173\u4e8e\u201c\u51fa\u884c\u8d39\u201d\u548c\u201c\u8f66\u8f86\u8d39\u7528\u201d\uff0c\u60a8\u53ea\u5141\u8bb8\u62b5\u6263\u5bb6\u5ead\u548c\u6559\u80b2\u573a\u6240\u4e4b\u95f4\uff0c\u4ee5\u53ca\u5728\u5de5\u4f5c\u573a\u6240\u548c\u6559\u80b2\u573a\u6240\u4e4b\u95f4\u7684\u3002\u4f46\u662f\uff0c\u60a8<strong>\u4e0d\u80fd\u62b5\u6263\u4e0b\u4e00\u9636\u6bb5\u51fa\u884c\u6240\u4ea7\u751f\u7684\u8d39\u7528<\/strong>\u3002\u6bd4\u5982\uff0c\u4f60\u4ece\u5bb6\u53bb\u6559\u80b2\u573a\u6240\uff0c\u7136\u540e\u518d\u53bb\u5de5\u4f5c\u573a\u6240\uff0c\u90a3\u4e48\u4ece\u5bb6\u5230\u6559\u80b2\u573a\u6240\u4e4b\u95f4\u4ea7\u751f\u7684\u8d39\u7528\u662f\u53ef\u4ee5\u62b5\u6263\u7684\uff0c\u4f46\u662f\u4f60\u4e0b\u4e00\u9636\u6bb5\u4ece\u6559\u80b2\u573a\u6240\u518d\u53bb\u5de5\u4f5c\u573a\u6240\u4ea7\u751f\u7684\u8d39\u7528\u662f\u4e0d\u5141\u8bb8\u62b5\u6263\u7684\u3002<\/p>\n\n\n\n<p>\u5e0c\u671b\u4e0b\u56fe\u80fd\u5e2e\u52a9\u60a8\u8fdb\u884c\u7406\u89e3\uff1a<\/p>\n\n\n\n<p>\u30102\u3011\u5173\u4e8e\u201c<strong>\u8d44\u4ea7\u6298\u65e7\u8d39\u7528<\/strong>\u201d\uff1a\u60a8\u53ef\u4ee5\u8981\u6c42\u6263\u9664\u90a3\u4e9b\u968f\u7740\u65f6\u95f4\u6d41\u901d\u800c\u5931\u53bb\u4ef7\u503c\u7684\u8d44\u4ea7\uff0c\u6bd4\u5982\u7535\u8111\u548c\u6253\u5370\u673a\u3002\u5bf9\u4e8e\u4ef7\u503c\u8d85\u8fc7 $300\u7684\u6298\u65e7\u6027\u8d44\u4ea7\uff0c\u901a\u5e38\u6839\u636e\u8d44\u4ea7\u7684\u4f7f\u7528\u5bff\u547d\u201c\u8d44\u4ea7\u8d2d\u4e70\u4ef7 \u2013 \u6298\u65e7\u51cf\u503c\u4ef7\u201d\u7533\u8bf7\u7a0e\u52a1\u62b5\u6263\u3002<\/p>\n\n\n\n<p>\u4f46\u5982\u679c\u4f60\u7684\u6298\u65e7\u8d44\u4ea7\u82b1\u8d39\u5728$300\u6216\u4ee5\u4e0b\uff0c\u4f60\u53ef\u4ee5\u8981\u6c42\u6263\u51cf\u5168\u90e8\u8d44\u4ea7\u8d39\u7528\uff0c\u524d\u63d0\u662f\u4f60\u5728\u8d2d\u7f6e\u8d44\u4ea7\u7684\u7eb3\u7a0e\u5e74\u5ea6\u5c06\u5176\u7528\u4e8e\u5b66\u4e60\u3002\u5982\u679c\u4f60\u4e5f\u5c06\u8d44\u4ea7\u7528\u4e8e\u79c1\u4eba\u76ee\u7684\uff0c\u90a3\u5c31\u5fc5\u987b\u5206\u644a\u8d39\u7528\u3002<\/p>\n\n\n\n<h3 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14px;\"><em><span style=\"color: #000000;\"><span style=\"max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599: <\/span><a href=\"https:\/\/www.ato.gov.au\/Individuals\/Income-and-deductions\/Deductions-you-can-claim\/Self-education-expenses\/\" target=\"_blank\" rel=\"noopener\">QC 3<\/a><\/span><span style=\"color: #000000;\">1970\uff0cQC 57993\uff0c<a href=\"https:\/\/www.ato.gov.au\/General\/Other-languages\/In-detail\/Chinese\/Guide-self-education-expenses---Chinese\/\" target=\"_blank\" rel=\"noopener\">QC 58572<\/a><\/span><\/em><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"324\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/07\/wxsync-2020-07-4bf91425727fc47d2fd19ceb7923960c.jpeg\" alt=\"\" class=\"wp-image-2641\" 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