{"id":2090,"date":"2020-03-11T01:20:47","date_gmt":"2020-03-10T14:20:47","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/555a83187d\/"},"modified":"2025-02-17T21:36:44","modified_gmt":"2025-02-17T10:36:44","slug":"%e5%85%b3%e4%ba%8e%e7%b4%a7%e6%80%a5%e6%83%85%e5%86%b5%e7%9a%84%e5%91%98%e5%b7%a5%e7%a6%8f%e5%88%a9%e7%a8%8efbt%e8%b1%81%e5%85%8d","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e5%85%b3%e4%ba%8e%e7%b4%a7%e6%80%a5%e6%83%85%e5%86%b5%e7%9a%84%e5%91%98%e5%b7%a5%e7%a6%8f%e5%88%a9%e7%a8%8efbt%e8%b1%81%e5%85%8d\/","title":{"rendered":"\u5173\u4e8e\u7d27\u6025\u60c5\u51b5\u7684\u5458\u5de5\u798f\u5229\u7a0e\uff08FBT\uff09\u8c41\u514d"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<p style=\"text-align: center;\">\n<\/div>\n<h3>\u591a\u707e\u591a\u96be\u7684\u4e00\u5e74<\/h3>\n<div class=\"bpp-post-content\">\n<p>\u6fb3\u5927\u5229\u4e9a\u90e8\u5206\u5730\u533a\u76ee\u524d\u6b63\u7ecf\u5386\u5c71\u706b\u3001\u6d2a\u6c34\u548c\u5176\u4ed6\u6781\u7aef\u4e8b\u4ef6\u3002\u4e00\u4e9b\u96c7\u4e3b\u4e3b\u52a8\u4e3a\u4ed6\u4eec\u7684\u53d7\u707e\u5458\u5de5\u63d0\u4f9b\u4e86\u5404\u9879\u5e2e\u52a9\uff0c\u7136\u800c\u4e0d\u5bb9\u5ffd\u89c6\u7684\u8fd9\u662f\u975e\u73b0\u91d1\u5458\u5de5\u798f\u5229\u7684\u5e26\u6765\u7684\u76f8\u5173\u7a0e\u52a1\u95ee\u9898\u3002\u90a3\u4e48\uff0c\u5f53\u5929\u707e\u6216\u7d27\u6025\u60c5\u51b5\u6765\u4e34\u65f6\uff0c\u96c7\u4e3b\u4e3a\u96c7\u5458\u63d0\u4f9b\u7684\u5e2e\u52a9\u9700\u8981\u4ea4\u5458\u5de5\u798f\u5229\u7a0e\uff08Fringe Benefit Tax\uff0c\u4e0b\u540c\uff09\u5417\uff1f<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3400 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/WeChat-Image_20200812131516.jpg\" alt=\"\" width=\"719\" height=\"479\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/WeChat-Image_20200812131516.jpg 1280w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/WeChat-Image_20200812131516-300x200.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/WeChat-Image_20200812131516-1024x682.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/03\/WeChat-Image_20200812131516-768x512.jpg 768w\" sizes=\"auto, (max-width: 719px) 100vw, 719px\" \/><\/p>\n<p><strong>ATO\u7ed9\u51fa\u4e86\u7b54\u6848\u662f\uff1a<\/strong><strong>\u4e0d\u9700\u8981\u3002<\/strong>\u5373\uff0c\u96c7\u4e3b\u4e3a\u5458\u5de5\u63d0\u4f9b\u7d27\u6025\u63f4\u52a9\u662f\u514d\u5458\u5de5\u798f\u5229\u7a0e(FBT)\u7684\u3002<\/p>\n<p>\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5f53\u96c7\u4e3b\u4e3a\u96c7\u5458\u63d0\u4f9b\u4e86\u4f4f\u5bbf\u6216\u4ea4\u901a\u7b49\u975e\u73b0\u91d1\u798f\u5229\u65f6\uff0c\u8fd9\u4e9b\u798f\u5229\u4f1a\u88ab\u89c6\u4e3a\u9644\u52a0\u798f\u5229\uff0c\u662f\u9700\u8981\u4ea4\u5458\u5de5\u798f\u5229\u7a0e(FBT)\u7684\u3002<\/p>\n<p>\u4f46\u7d27\u6025\u60c5\u51b5\u4e0b\uff0c\u5f53\u96c7\u4e3b\u4e3a\u53d7\u5f71\u54cd\u6216\u53ef\u80fd\u53d7\u5f71\u54cd\u7684\u96c7\u5458\u63d0\u4f9b\u5e2e\u52a9\u65f6\uff0c\u4e00\u4e9b\u975e\u73b0\u91d1\u798f\u5229\u662f\u514d\u7a0e\u7684\u3002\u8fd9\u4e9b\u514d\u7a0e\u7684\u63f4\u52a9\u5305\u62ec\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u63d0\u4f9b\u6025\u6551\u6216\u5176\u4ed6\u7d27\u6025<strong>\u533b\u7597\u670d\u52a1<\/strong>(\u6709\u7279\u5b9a\u8981\u6c42)\uff1b<\/li>\n<li>\u63d0\u4f9b\u7d27\u6025\u81b3\u98df\uff0c\u98df\u7269\uff0c\u8863\u670d\uff0c\u4f4f\u5bbf\uff0c\u4ea4\u901a\u6216\u5bb6\u5ead\u7528\u54c1\uff1b<\/li>\n<li>\u63d0\u4f9b\u4e34\u65f6\u4fee\u7406 (\u4f46\u4e0d\u80fd\u662f\u4e0e\u957f\u671f\u5229\u76ca\u76f8\u5173\u7684\uff0c\u6bd4\u5982\u7ed9\u5458\u5de5\u7684\u65b0\u623f\u5b50\u4fee\u7406\u6216\u66f4\u6362\u6c7d\u8f66\u914d\u4ef6\u7b49\u4efb\u4f55\u7c7b\u4f3c\u7684\u4e8b\u4ef6)\uff1b<\/li>\n<li>\u4efb\u4f55\u7c7b\u4f3c\u7684\u7d27\u6025\u63f4\u52a9\u3002<\/li>\n<\/ul>\n<p>\u63d0\u4f9b\u7d27\u6025<strong>\u533b\u7597\u670d\u52a1<\/strong>\u7684\u514d\u7a0e\u662f\u6709\u5177\u4f53\u8981\u6c42\u7684\u3002<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u5fc5\u987b\u662f\u516c\u53f8\u5458\u5de5<\/li>\n<li>\u5730\u70b9\uff1a\u610f\u5916\u53d1\u751f\u5728\u516c\u53f8\u7684\u529e\u516c\u573a\u6240\uff0c\u6216<\/li>\n<li>\u610f\u5916\u53d1\u751f\u5728\u5458\u5de5\u7684\u5de5\u4f5c\u5730\u70b9\u6216\u9644\u8fd1<\/li>\n<\/ul>\n<p>\u4f8b\u5982\uff0c\u5982\u679c\u4e00\u4e2a\u96c7\u5458\u5728\u5de5\u4f5c\u573a\u6240\u53d1\u751f\u4e86\u610f\u5916\uff0c\u90a3\u4e48\u73b0\u573a\u7684\u7d27\u6025\u6cbb\u7597\u5982\u679c\u53d1\u751f\u8d39\u7528\u662f\u53ef\u4ee5\u514d\u7a0e\u7684\uff0c\u4f46\u5982\u679c\u4e4b\u540e\u5c06\u96c7\u5458\u9700\u8981\u524d\u5f80\u533b\u9662\u505a\u540e\u7eed\u6cbb\u7597\uff0c\u90a3\u4e48\u5728\u533b\u9662\u91cc\u53d1\u751f\u7684\u8d26\u5355\u5c31\u4e0d\u53ef\u4ee5\u514d\u7a0e\u4e86\u3002<\/p>\n<p><strong>\u6ce8\u610f\uff1a<\/strong><strong>\u7d27\u6025\u60c5\u51b5\u4e0d\u4ec5\u4ec5\u5305\u62ec\u81ea\u7136\u707e\u5bb3\u3002<\/strong><strong>\u8fd9\u4e9b\u8c41\u514d\u4e5f\u9002\u7528\u4e8e\u610f\u5916\u3001\u4e25\u91cd\u75be\u75c5\u3001\u6b66\u88c5\u51b2\u7a81\u3001\u5185\u4e71\u6216\u4efb\u4f55\u7c7b\u4f3c\u4e8b\u4ef6\u3002<\/strong><\/p>\n<p><span style=\"font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; font-size: 14px; letter-spacing: 0.544px; background-color: #ffffff; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><em style=\"max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599\u00a0<\/em><\/span><a href=\"https:\/\/www.ato.gov.au\/misc\/downloads\/pdf\/qc60860.pdf\" target=\"_blank\" rel=\"noopener\"><em style=\"font-family: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; font-size: 14px; letter-spacing: 0.544px; white-space: normal; background-color: #ffffff;\"><span style=\"font-family: DengXian;\">QC60860<\/span><\/em><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":2091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1698],"tags":[],"class_list":["post-2090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1698","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\/2090","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=2090"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2090\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2091"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}