{"id":2102,"date":"2020-03-11T01:23:07","date_gmt":"2020-03-10T14:23:07","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/706e9e006a\/"},"modified":"2025-02-17T22:13:50","modified_gmt":"2025-02-17T11:13:50","slug":"%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91\/","title":{"rendered":"\u6b64\u5c45\u6c11\u975e\u5f7c\u5c45\u6c11\uff0c\u5982\u4f55\u5224\u65ad\u60a8\u662f\u5426\u662f\u7a0e\u52a1\u5c45\u6c11\uff1f"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<p>\u6700\u8fd1\u7684\u75ab\u60c5\u8ba9\u6574\u4e2a\u4e16\u754c\u90fd\u5728\u4e3a\u6b66\u6c49\u62c5\u5fc3\uff0c\u6fb3\u6d32\u653f\u5e9c\u66f4\u662f\u57282020\u5e742\u67081\u65e5\u5c01\u9501\u4e86\u975e\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u7684\u5165\u5883\u901a\u9053\uff0c\u5728\u58f0\u660e\u4e2d\u660e\u786e\u8868\u793a\u53ea\u6709\u516c\u6c11\uff08Citizen\uff09\u548c\u6c38\u4e45\u5c45\u6c11\uff08Permanent Resident\uff09\u53ca\u5176\u76f4\u7cfb\u4eb2\u5c5e\u53ef\u5165\u5883\u3002\u90a3\u4e48\uff0c\u5982\u679c\u5728\u5e74\u7ec8\u9000\u7a0e\uff08Tax Return\uff09\u4e2d\u586b\u5199\u4e86&#8221;Resident&#8221;\uff0c\u662f\u5426\u5c31\u4ee3\u8868\u6211\u4eec\u5c31\u53ef\u4ee5\u6b63\u5e38\u5165\u5883\u4e86\u5462?<\/p>\n<p><strong>\u7b54\u6848\u662f\u5426\u5b9a\u7684\u3002<\/strong>\u56e0\u4e3a\u6fb3\u5927\u5229\u7a0e\u52a1\u5c40\uff08ATO\uff09\u548c\u6fb3\u5927\u5229\u4e9a\u79fb\u6c11\u5c40\uff08Department of Home Affairs\uff09\u6240\u4f7f\u7528\u7684Residency\u5e76\u975e\u4e00\u4e2a\u6982\u5ff5\u3002<\/p>\n<h3>\u6ee1\u8db3\u7a0e\u52a1\u5c45\u6c11\u7684\u6761\u4ef6<\/h3>\n<p>\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u7a0e\u52a1\u7cfb\u7edf\u4e2d\uff0c<strong>\u9488\u5bf9\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u548c\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u5f81\u7a0e\u6761\u4ef6\u662f\u4e0d\u76f8\u540c\u7684<\/strong>\u3002\u5982\u679c\u60a8\u88ab\u89c6\u4e3a\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\uff0c\u60a8\u5c06\u9700\u8981\u6309\u7167\u6fb3\u5927\u5229\u4e9a\u7d2f\u8fdb\u7387(Progressive tax rate)\u5bf9\u60a8\u5168\u7403\u8303\u56f4\u5185\u7684\u6536\u5165\u548c\u8d44\u672c\u6536\u76ca\u8fdb\u884c\u7eb3\u7a0e\u3002\u6b64\u5916\uff0c\u4e2a\u4eba\u8fd8\u9700\u8981\u7f34\u7eb3\u56fd\u6c11\u533b\u7597\u8d39\uff08Medicare\uff09\u6216\u56fd\u6c11\u533b\u7597\u9644\u52a0\u8d39\uff08Medicare Levy Surcharge\uff09\u3002\u800c\u5982\u679c\u60a8\u88ab\u89c6\u4e3a\u6fb3\u5927\u5229\u4e9a\u975e\u7a0e\u52a1\u5c45\u6c11\uff0c\u5219\u53ea\u9700\u6839\u636e\u6fb3\u5927\u5229\u4e9a\u5883\u5185\u7684\u6240\u5f97\u6536\u5165\u7f34\u7a0e\u3002<\/p>\n<p>\u6fb3\u6d32\u7a0e\u52a1\u5c40\uff08ATO\uff09\u4e3b\u8981\u4f7f\u7528\u4ee5\u4e0b\u56db\u4e2a\u6d4b\u8bd5\u6765\u754c\u5b9a\u4e00\u4e2a\u4eba\u6216\u5b9e\u4f53\u662f\u5426\u662f\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u3002\u6ee1\u8db3\u76f8\u5e94\u7684\u6761\u4ef6\uff0c\u5c06\u4f1a\u88ab\u754c\u5b9a\u4e3a\u662f\u6fb3\u6d32\u7684\u7a0e\u52a1\u5c45\u6c11\uff1a<\/p>\n<h3><span style=\"color: #007cc3;\">1. \u5c45\u6c11\u6d4b\u8bd5\uff08Resides Test\uff09<\/span><\/h3>\n<p>\u4e3b\u8981\u8003\u8651\u7684\u56e0\u7d20\u5305\u62ec\u5728\u76f8\u5e94\u7eb3\u7a0e\u5e74\u5ea6\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u662f\u5426\u5728\u6fb3\u6d32\u5b9a\u5c45<\/li>\n<li>\u6765\u6fb3\u6d32\u7684\u76ee\u7684\u3001\u9891\u7387\u7b49<\/li>\n<li>\u662f\u5426\u4e0e\u6fb3\u6d32\u5b58\u5728\u5546\u4e1a\u6216\u96c7\u4f63\u5173\u7cfb<\/li>\n<li>\u662f\u5426\u5728\u6fb3\u6d32\u62e5\u6709\u623f\u4ea7\u3001\u8d44\u4ea7<\/li>\n<li>\u6fb3\u6d32\u7684\u5bb6\u5ead\u548c\u793e\u4f1a\u5173\u7cfb\u7b49<\/li>\n<\/ul>\n<h3><span style=\"color: #007cc3;\">2. \u4f4f\u6240\uff08Domicile\uff09\u6d4b\u8bd5\u00a0(\u4e3b\u8981\u7528\u6765\u5224\u65ad\u79bb\u5f00\u6fb3\u6d32\u7684\u4eba\u662f\u5426\u8fd8\u6ee1\u8db3\u7a0e\u52a1\u5c45\u6c11\u7684\u6761\u4ef6)<\/span><\/h3>\n<p>\u8fd9\u4e2a\u6d4b\u8bd5\u4e3b\u8981\u9700\u8981\u5224\u65ad\u4e00\u4e2a\u4eba\u7684\u4f4f\u6240\u5728\u54ea\u91cc\u6765\u51b3\u5b9a\u662f\u5426\u4e3a\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u3002\u4f4f\u6240\u662f\u6307\u88ab\u6cd5\u5f8b\u8ba4\u4e3a\u53ef\u4ee5\u6c38\u8fdc\u4f5c\u4e3a\u5bb6\u7684\u4e00\u4e2a\u5730\u65b9\uff0c\u6bd4\u5982\u51fa\u751f\u5730\u3002\u5047\u5982\u6fb3\u5927\u5229\u4e9a\u662f\u60a8\u7684\u4f4f\u6240\uff0c \u90a3\u4e48\u4f60\u5c06\u88ab\u8ba4\u5b9a\u4e3a\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u3002\u5982\u679c\u60a8\u6c38\u4e45\u6027\u7684\u6539\u53d8\u4e86\u81ea\u5df1\u7684\u4f4f\u6240\uff0c\u60a8\u4e5f\u53ef\u4ee5\u9009\u62e9\u65b0\u7684\u4f4f\u6240\u4f5c\u4e3a\u4f4f\u6240\u3002<\/p>\n<h3><span style=\"color: #007cc3;\">3. \u6fb3\u5927\u5229\u4e9a\u5b9e\u9645\u505c\u7559\u7684\u65f6\u95f4\uff08183-day Test\uff09<\/span><\/h3>\n<p>\u8fd9\u4e2a\u6d4b\u8bd5\u9002\u7528\u4e8e\u524d\u5f80\u6fb3\u6d32\u7684\u4e2a\u4eba\u6765\u5224\u65ad\u81ea\u5df1\u662f\u5426\u7b26\u5408\u7a0e\u52a1\u5c45\u6c11\u7684\u6761\u4ef6\u3002\u5176\u89c4\u5b9a\u5728\u4e00\u4e2a\u8d22\u5e74\u5185\uff0c\u53ea\u8981\u5728\u6fb3\u6d32\u505c\u7559\u6ee1183\u5929\uff0c\u65e0\u8bba\u662f\u8fde\u7eed\u6027\uff0c\u8fd8\u662f\u6709\u95f4\u65ad\uff0c\u60a8\u5c31\u7b26\u5408\u7a0e\u52a1\u5c45\u6c11\u7684\u8981\u6c42\u3002\u4f46\u662f\u540c\u65f6\uff0c\u6211\u4eec\u4ecd\u9700\u8981\u8003\u8651\u60a8\u7559\u5728\u6fb3\u6d32\u7684\u76ee\u7684\u3002<\/p>\n<h3><span style=\"color: #007cc3;\">4. The Commonwealth Superannuation Test<\/span><\/h3>\n<p>\u9002\u7528\u4e8e\u5728\u6d77\u5916\u5de5\u4f5c\u7684\u8054\u90a6\u653f\u5e9c\u7684\u5458\u5de5\uff0c\u6216\u8005CSS (Commonwealth Superannuation Corporation)\u3001PSS (Public Sector Superannuation Scheme) \u7684\u6210\u5458\u3002<\/p>\n<p>\u7136\u800c\uff0c\u901a\u5e38\u5728\u5224\u65ad\u662f\u5426\u7b26\u5408\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u7684\u8981\u6c42\u65f6\uff0c\u6211\u4eec\u8fd8\u662f\u9700\u8981\u8003\u8651\u591a\u65b9\u56e0\u7d20\uff0c\u4e0d\u53ef\u4e00\u6982\u800c\u8bba\u3002<\/p>\n<p>\u5982\u679c\u60a8\u6709\u4efb\u4f55\u95ee\u9898\uff0c\u6b22\u8fce\u5927\u5bb6\u626b\u63cf\u5e95\u90e8\u4e8c\u7ef4\u7801\u6211\u4eec\u54a8\u8be2\u3002<\/p>\n<h3><strong>\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong><\/h3>\n<p>\u5bf9\u8d22\u52a1\u7a0e\u52a1\u7684\u51c6\u786e\u7406\u89e3\uff0c\u5b9e\u65f6\u66f4\u65b0\u4ee5\u53ca\u5206\u4eab\u6700\u65b0\u6cd5\u6848\u662f<strong>\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong> \u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\u3002 \u5353\u7acb\u548c\u7684\u4f1a\u8ba1\u5e08\u4eec\u901a\u8fc7\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf\u53d1\u5e03\u6211\u4eec\u7684\u89c6\u89d2\u7684\u5206\u6790\u4ee5\u53ca\u89e3\u8bfb\u3002 \u6211\u4eec\u5b9e\u65f6\u66f4\u65b0\u7684\u653f\u7b56\u6765\u6e90\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e<a href=\"https:\/\/www.ato.gov.au\/\" target=\"_blank\" rel=\"noopener\">\u8054\u90a6\u7a0e\u52a1\u5c40(ATO)<\/a>\uff0c<a href=\"https:\/\/www.aph.gov.au\/\" target=\"_blank\" rel=\"noopener\">\u6fb3\u5927\u5229\u4e9a\u8bae\u4f1a\u5b98\u65b9\u7f51\u7ad9<\/a>\uff0c<a href=\"https:\/\/treasury.gov.au\/\" target=\"_blank\" rel=\"noopener\">\u6fb3\u5927\u5229\u4e9aTreasury\u5b98\u7f51<\/a>\uff0c<a href=\"https:\/\/www.businessaustralia.com\/\" target=\"_blank\" rel=\"noopener\">Business Australia<\/a>\uff0c<a href=\"http:\/\/www.austlii.edu.au\/\" target=\"_blank\" rel=\"noopener\">\u6743\u5a01\u7a0e\u6cd5\u6570\u636e\u5e93<\/a>\uff0c<a href=\"https:\/\/www.charteredaccountantsanz.com\/\" target=\"_blank\" rel=\"noopener\">Chartered Accountant\u5b98\u7f51<\/a>\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7f51\u7b49\u3002<\/p>\n<p>\u5728\u5353\u8aa0\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff0c\u6211\u4eec\u901a\u8fc7\u4e86\u89e3\u5ba2\u6237\uff0c\u5206\u6790\u4e0d\u540c\u65b9\u9762\u7684\u8d22\u7a0e\u6cd5\u6848\uff0c \u7ed3\u5408\u6211\u4eec\u56e2\u961f\u7684\u4e30\u5bcc\u5b9e\u9645\u7ecf\u9a8c\uff0c \u63d0\u4f9b\u6700\u4f73\u53c2\u8003\u65b9\u6848\u3002\u6211\u4eec\u662f\u60a8\u6700\u4f73\u7684\u8d22\u7a0e\u4f19\u4f34\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 17px;\"><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\/qc33241.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;\">QC33241<\/span><\/em><\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u7a0e\u52a1\u7cfb\u7edf\u4e2d\uff0c\u9488\u5bf9\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u548c\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u5f81\u7a0e\u6761\u4ef6\u662f\u4e0d\u76f8\u540c\u7684\u3002\u5982\u679c\u60a8\u88ab\u89c6\u4e3a\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\uff0c\u60a8\u5c06\u9700\u8981\u6309\u7167\u6fb3\u5927\u5229\u4e9a\u7d2f\u8fdb\u7387(Progressive tax rate)\u5bf9\u60a8\u5168\u7403\u8303\u56f4\u5185\u7684\u6536\u5165\u548c\u8d44\u672c\u6536\u76ca\u8fdb\u884c\u7eb3\u7a0e<\/p>\n","protected":false},"author":4,"featured_media":2103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1700],"tags":[],"class_list":["post-2102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1700","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\/2102","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=2102"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2102\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2103"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}