{"id":2264,"date":"2020-04-01T11:00:49","date_gmt":"2020-04-01T00:00:49","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/6ff0795bd7\/"},"modified":"2025-02-17T21:28:39","modified_gmt":"2025-02-17T10:28:39","slug":"%e8%81%94%e9%82%a6%e4%b8%ad%e5%b0%8f%e7%94%9f%e6%84%8f%e8%a1%a5%e8%b4%b4%e9%80%9a%e8%bf%87%e7%ab%8b%e6%b3%95-%e9%99%84%e7%bb%86%e8%8a%82","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e8%81%94%e9%82%a6%e4%b8%ad%e5%b0%8f%e7%94%9f%e6%84%8f%e8%a1%a5%e8%b4%b4%e9%80%9a%e8%bf%87%e7%ab%8b%e6%b3%95-%e9%99%84%e7%bb%86%e8%8a%82\/","title":{"rendered":"\u3010\u8865\u8d34\u7ec8\u4e8e\u6572\u5b9a\u3011\u8054\u90a6\u653f\u5e9c\u4e2d\u5c0f\u751f\u610f\u8865\u8d34\u901a\u8fc7\u7acb\u6cd5\uff08\u9644\u7ec6\u8282\uff09"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<h2 style=\"text-align: left;\"><strong><span style=\"color: #222222; font-size: 20px; background-color: var(--base-3);\">\u8054\u90a6\u653f\u5e9c\u4e2d\u5c0f\u751f\u610f\u8865\u8d34\u901a\u8fc7\u7acb\u6cd5<\/span><\/strong><\/h2>\n<\/div>\n<div class=\"bpp-post-content\">\n<p>\u81ea3\u670812\u65e5\u8054\u90a6\u653f\u5e9c\u7b2c\u4e00\u6b21\u516c\u5e03\u5bf9\u4e2d\u5c0f\u751f\u610f\u7684\u8865\u8d34\u653f\u7b56\u4e4b\u540e\uff0c\u4e00\u65f6\u95f4\u5404\u79cd\u6d88\u606f\u751a\u56a3\u5c18\u4e0a\u3002<strong>\u6fb3\u6d32\u8d22\u7a0e\u5e73\u53f0<\/strong>\u4e00\u76f4\u4e5f\u5728\u5173\u6ce8\u4e2d\u5c0f\u751f\u610f\u8865\u8d34\u653f\u7b56\u7684\u52a8\u5411\u3002\u7ec8\u4e8e\uff0c\u8bae\u4f1a\u57283\u670824\u53f7\u6b63\u5f0f\u901a\u8fc7\u4e86\u8be5\u9879\u7684\u8bae\u6848\u2014\u2014Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Bill 2020 No. 2020\u3002<\/p>\n<p>\u4e0b\u9762\uff0c<strong style=\"white-space: normal;\">\u6fb3\u6d32\u8d22\u7a0e\u5e73\u53f0<\/strong>\u4e3a\u60a8\u5e26\u6765ATO\u5bf9\u4e8e\u8be5\u6cd5\u6848\u7684\u5177\u4f53\u7ec6\u5219\uff1a<\/p>\n<h2><span style=\"font-size: 20px;\"><strong>\u6709\u8d44\u683c\u83b7\u5f97\u8865\u52a9\u7684\u5b9e\u4f53<\/strong><\/span><\/h2>\n<p>1. \u57282020\u5e743\u670812\u53f7\u524d\u6ce8\u518c\u7684ABN\uff0c\u5e76\u4e14ABN\u5728\u672a\u6765\u4f1a\u7ee7\u7eed\u88ab\u4f7f\u7528\uff1b<\/p>\n<p>2. \u7efc\u5408\u5e74\u5316\u8425\u4e1a\u989d\u4f4e\u4e8e$50M \u6fb3\u5143\uff08\u901a\u5e38\u6839\u636e\u524d\u4e00\u5e74\u7684\u5e74\u8425\u4e1a\u989d\uff09\uff1b<\/p>\n<p>3. \u6839\u636e\u8981\u6c42\u4ee3\u6263\u4ee3\u7f34\u90e8\u5206\u6b3e\u9879\uff08\u5373\u8981\u6c42\u6709\u6ce8\u518cPAYGW\uff09\uff0c\u8fd9\u4e9b\u6b3e\u9879\u5305\u62ec\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 15px;\">\u5de5\u8d44<\/span><\/li>\n<li><span style=\"font-size: 15px;\">Director Fees<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u652f\u4ed8\u9000\u4f11\/\u8f9e\u9000\u7b49\u6b3e\u9879<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u8865\u507f\u6b3e<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u5e2e\u52a9\u5408\u540c\u5de5\u4ee3\u6263\u4ee3\u7f34\u3002<\/span><\/li>\n<\/ul>\n<p>\u8981\u6c42\u8be5\u5b9e\u4f53\uff08Entity\uff09\u57282018-2019\u8d22\u5e74\u6709\u8425\u4e1a\u6536\u5165\u5e76\u4e142019\u8d22\u5e74\u7684\u7a0e\u52a1\u62a5\u8868\u57282020\u5e743\u670812\u65e5\u4e4b\u524d\u5df2\u7ecf\u63d0\u4ea4\u3002<span style=\"color: #000000;\">\u5982\u679c\u672a\u80fd\u6309\u65f6\u63d0\u4ea4\uff0c\u4f46\u5728due date\u4e4b\u524d\u6709\u5411ATO\u7533\u8bf7Lodgment Deferral\u5e76\u5f97\u5230\u6279\u590d\u7684\u5b9e\u4f53\u5219\u4ecd\u7136\u7b26\u5408\u6761\u4ef6\u3002<\/span><\/p>\n<p>\u6216\u8005<\/p>\n<p>\u7b26\u5408\u6761\u4ef6\u7684\u5b9e\u4f53\uff08Entity\uff09\u9700\u8981\u5728\u8fd1\u4e24\u5e74\u5185\uff08\u63072018\u5e747\u67081\u65e5\u540e\uff09\u6709\u8425\u4e1a\u6536\u5165\u5e76\u57282020\u5e743\u670812\u65e5\u4e4b\u524d\u6309\u65f6Lodge\u76f8\u5173\u7684 Activity Statements \u3002<span style=\"color: #000000;\">\u5982\u679c\u672a\u80fd\u6309\u65f6\u63d0\u4ea4\uff0c\u4f46\u5728due date\u4e4b\u524d\u6709\u5411ATO\u7533\u8bf7Lodgment Deferral\u5e76\u5f97\u5230\u6279\u590d\u7684\u5b9e\u4f53\u5219\u4ecd\u7136\u7b26\u5408\u6761\u4ef6\u3002<\/span><\/p>\n<h2><strong><span style=\"font-size: 20px;\">\u8865\u52a9\u53d1\u653e\u65f6\u95f4\uff08\u7b2c\u4e00\u6b21\u8865\u52a9\u53d1\u653e\u65f6\u95f4\u4e0d\u65e9\u4e8e4\u670828\u65e5\uff09<\/span><\/strong>\uff1a<\/h2>\n<p>\u7b2c\u4e00\u90e8\u5206\u8865\u52a9\uff1a\u5b63\u62a5\uff1a3\u6708+6\u6708\uff0c\u6708\u62a5\uff1a3\u6708\u81f36\u6708<\/p>\n<p>\u7b2c\u4e8c\u90e8\u5206\u8865\u52a9\uff1a\u5b63\u62a5\uff1a6\u6708+9\u6708\uff0c\u6708\u62a5\uff1a6\u6708\u81f39\u6708<\/p>\n<h2><strong><span style=\"font-size: 20px;\">\u8865\u8d34\u5230\u5e95\u662f\u73b0\u91d1\u8fd8\u662fATO Credit\uff1f<\/span><\/strong><\/h2>\n<p>\u6839\u636eATO\u5b98\u7f51<em>QC61295\u00a0<\/em>\u7684\u539f\u6587\uff1a<\/p>\n<p><em><span style=\"font-size: 15px;\">\u201cThe initial cash flow boosts will be delivered as credits in the activity statement system from the Government\u2019s announced date of 28 April 2020. If you lodge early, you will not receive the cash flow boost before this date.\u201d<\/span><\/em><\/p>\n<p><strong>\u5982\u679c\u6839\u636eATO\u539f\u6587\uff0c\u53ef\u80fd\u88ab\u7406\u89e3\u4e3a\u662f\u4e00\u4e2a\u9488\u5bf9\u5b9e\u4f53\u7684ATO integrated client account \u7684Credit\uff0c\u90a3\u4e48Credit\u662f\u5426\u662f\u73b0\u91d1\u9000\u8fd8\u5462\uff1f<\/strong><\/p>\n<p>\u6839\u636e\u6211\u4eec\u901a\u8fc7\u5bf9\u8bae\u4f1aBill\u7684\u8be6\u7ec6\u89e3\u8bfb\uff0c\u8bae\u4f1a\u7684\u539f\u6587Section 8\u4e2d\u8981\u6c42\uff1a<\/p>\n<p><em><span style=\"font-size: 15px;\">\u201cthe Commissioner\uff08\u6307ATO\uff09must pay the entity, in accordance with Division 35 of that Act \uff08\u6307the New Tax System (Goods and Services Tax) Act 1999\uff09, an amount in respect of the entity\u2019s assessed net amount for the tax period in which the period starts\u201d<\/span><\/em><\/p>\n<p>\u6240\u4ee5\u6211\u4eec\u9700\u8981\u6839\u636e\u8fd9\u6761\u6307\u5f15\uff0c\u67e5\u8be2the New Tax System (Goods and Services Tax) Act 1999 Division 35 \u5173\u4e8eRefund\u7684\u5b9a\u4e49\uff0c\u4ee5\u4e0bDivision 35\u7684\u539f\u6587\u5e94\u7528\u539f\u6587\u5f15\u7528\uff1a<\/p>\n<p><em><span style=\"font-size: 15px;\">\u201cThis Division is about the Commissioner&#8217;s obligation to pay to you your entitlements to input tax credits that remain after off-setting amounts of GST. The obligation to pay arises for any of your assessed net amounts that are less than zero.\u201d<\/span><\/em><\/p>\n<p><strong>\u6839\u636ethe New Tax System (Goods and Services Tax) Act 1999 Division 35\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u5e94\u7f34GST\u6bd4\u5e94\u9000GST\u5c11\u7684\u65f6\u5019\uff0c\u5dee\u989d\u9700\u8981\u8fd4\u8fd8\u3002<\/strong><\/p>\n<p><strong>\u60f3\u8981\u77e5\u9053\u60a8\u7684\u751f\u610f\u80fd\u5426\u62ff\u5230\u8865\u52a9\uff1f\u80fd\u62ff\u5230\u591a\u5c11\u8865\u52a9\uff1f\u8bf7\u8054\u7edc\u5353\u8bda\u7acb\u548c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u3002\u6211\u4eec\u53ef\u4ee5\u6839\u636e\u60a8\u7684\u4ee3\u6263\u4ee3\u7f34\u7a0e\u91d1\u5e2e\u60a8\u8ba1\u7b97\u80fd\u62ff\u5230\u591a\u5c11\u8865\u52a9\u91d1\u989d\u3002<\/strong><\/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\/Business\/Business-activity-statements-(BAS)\/In-detail\/Boosting-cash-flow-for-employers\/\" 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;\">QC61925<\/span><\/em><\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":2265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1696],"tags":[],"class_list":["post-2264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1696","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\/2264","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=2264"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2264\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2265"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}