{"id":3340,"date":"2020-08-11T09:44:52","date_gmt":"2020-08-10T23:44:52","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=3340"},"modified":"2025-02-17T22:10:44","modified_gmt":"2025-02-17T11:10:44","slug":"%e5%a5%91%e7%ba%a6%e5%9e%8b%e4%bf%a1%e6%89%98%e7%9a%84%e5%85%8d%e7%a8%8e%e6%94%b6%e5%85%a5%e4%b8%80%e5%ae%9a%e5%85%8d%e7%a8%8e%e5%90%97%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e5%a5%91%e7%ba%a6%e5%9e%8b%e4%bf%a1%e6%89%98%e7%9a%84%e5%85%8d%e7%a8%8e%e6%94%b6%e5%85%a5%e4%b8%80%e5%ae%9a%e5%85%8d%e7%a8%8e%e5%90%97%ef%bc%9f\/","title":{"rendered":"\u5951\u7ea6\u578b\u4fe1\u6258\u7684\u514d\u7a0e\u6536\u5165\u4e00\u5b9a\u514d\u7a0e\u5417\uff1f"},"content":{"rendered":"

\u4f1a\u8ba1\u5229\u6da6 vs \u7a0e\u52a1\u5229\u6da6<\/strong><\/h2>\n

\u4f1a\u8ba1\u51c6\u5219 (Australian Accounting Standards)\u548c\u7a0e\u52a1\u89c4\u5219\u5bf9\u8d22\u52a1\u62a5\u8868\u4e2d\u7edd\u5927\u90e8\u5206\u6536\u5165\u548c\u8d39\u7528\u7684\u8981\u6c42\u662f\u7c7b\u4f3c\u7684\u3002\u6fb3\u6d32\u5927\u591a\u6570\u4f01\u4e1a\u5c5e\u4e8e\u7a0e\u52a1\u89c4\u5219\u4e0b\u7684\u5c0f\u751f\u610f (Small Business)\u3002\u7a0e\u52a1\u89c4\u5219\u5bf9\u4e8e\u6b64\u7c7b\u4f01\u4e1a\u62a5\u7a0e\u63d0\u4f9b\u4e86\u7b80\u5316\u62a5\u8868\u7684\u89c4\u5219\u3002\u4f7f\u7528\u7b80\u5316\u89c4\u5219\u4f1a\u4f7f\u4f01\u4e1a\u8ba1\u7b97\u51fa\u4e0d\u540c\u7684\u4f1a\u8ba1\u5229\u6da6\uff08Accounting profit\uff09\u548c\u7a0e\u52a1\u5229\u6da6\uff08Tax profit\uff09\uff0c\u5728\u4e0d\u540c\u7684\u5b9e\u4f53\u67b6\u6784\u4e0b\u53ef\u80fd\u4f1a\u51fa\u73b0\u90e8\u5206\u6536\u5165\u53d8\u6210\u4e86\u514d\u7a0e\u6536\u5165(Non-assessable Income)\u3002<\/p>\n

\u5f53\u5951\u7ea6\u578b\u4fe1\u6258\u6216\u8005\u56fa\u5b9a\u4fe1\u6258 (Unit Trust\/Fixed Trust)\u7684\u4f1a\u8ba1\u5229\u6da6\u5927\u4e8e\u7a0e\u52a1\u5229\u6da6\u65f6\uff0c\u53ef\u80fd\u4ea7\u751f\u8d44\u672c\u5229\u5f97\u7a0e\u8ba1\u7b97(Trigger CGT event E4)\u3002<\/strong><\/p>\n

\u5951\u7ea6\u578b\u4fe1\u6258\u7684\u4f1a\u8ba1\u5229\u6da6\uff08Accounting profit\uff09\u548c\u7a0e\u52a1\u5229\u6da6(Tax profit\uff09\u662f\u5982\u4f55\u8ba1\u7b97\u51fa\u6765\u7684\uff1f<\/p>\n

\u6211\u4eec\u4f7f\u7528\u4e0b\u8868\u8fdb\u884c\u4e3e\u4f8b\uff1a<\/p>\n

\"\"<\/p>\n

\u6839\u636e\u4f1a\u8ba1\u51c6\u5219\u4ee5\u53ca\u4fe1\u6258\u6cd5\u76f8\u5173\u89c4\u5b9a\uff0c\u5951\u7ea6\u578b\u4fe1\u6258\u7684\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u5c06\u88ab\u5206\u914d\u4f1a\u8ba1\u5229\u6da6$60,000\uff1b\u7136\u800c\u6839\u636e\u7a0e\u6cd5\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u5728\u7a0e\u52a1\u62a5\u8868\u4e2d\u7533\u62a5\u7a0e\u52a1\u6536\u5165$56,000\u3002<\/p>\n

\"\"<\/p>\n

\u4ec0\u4e48\u662f\u8d44\u672c\u5229\u5f97\u7a0e E4 (CGT event E4)?<\/strong><\/h2>\n

\u5f53\u5951\u7ea6\u578b\u4fe1\u6258\u6216\u8005\u56fa\u5b9a\u4fe1\u6258\u5206\u914d\u4e0d\u8ba1\u7a0e\u5206\u914d\u65f6(Non-assessable distribution)\uff0c\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8ba4\u8d2d\u6210\u672c(Cost base) \u4f1a\u88ab\u62b5\u6d88\u6216\u8005\u901a\u8fc7\u8d44\u672c\u5229\u5f97\u7a0eE4\u4ea7\u751f\u683c\u5916\u7684\u7a0e\u52a1\u6536\u5165\u3002<\/p>\n

\u5f53\u4e0d\u8ba1\u7a0e\u5206\u914d\u5c0f\u4e8e\u7b49\u4e8e\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8ba4\u8d2d\u6210\u672c\u65f6\uff0c\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8ba4\u8d2d\u6210\u672c\u4f1a\u88ab\u76f8\u5e94\u7684\u51cf\u5c11\u3002\u5728\u88ab\u51cf\u5c11\u5f53\u5e74\u4e0d\u9700\u8981\u7533\u62a5\u5176\u4ed6\u6536\u5165\u3002\u5728\u51fa\u552e\u5355\u4f4d\u4fe1\u6258\u6743\u76ca\u65f6\uff0c\u8ba4\u8d2d\u6210\u672c\u4e3a\u96f6\u6216\u8005\u76f8\u5e94\u7684\u964d\u4f4e\u7684\u6570\u503c\u3002<\/p>\n

\u5f53\u4e0d\u8ba1\u7a0e\u5206\u914d\u5927\u7ea6\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8ba4\u8d2d\u6210\u672c\u65f6\uff0c\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u5728\u6536\u5230\u5206\u914d\u5f53\u5e74\u9700\u8981\u7533\u62a5\u76f8\u5e94\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n

\u6309\u7167Wealthy Unit Trust \u7684\u4ee5\u4e0a\u8ba1\u7b97\u4e3a\u4f8b\uff1a<\/strong><\/p>\n

\u5982\u679c\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8ba4\u8d2d\u6210\u672c\u662f$10,000<\/p>\n

\u57282020\u5e74\u8d22\u5e74\u540e\uff0c \u8ba4\u8d2d\u6210\u672c\u51cf\u5c11\u4e3a$10,000 – $4,000 = $6,000<\/p>\n

\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u57282022\u8d22\u5e74\u51fa\u552e\u5168\u90e8\u4fe1\u6258\u6743\u76ca\u6240\u5f97$10,000\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u8ba1\u7b97\u662f\uff1a<\/p>\n

\u51fa\u552e\u6240\u5f97\uff1a $10,000<\/p>\n

\u7a0e\u52a1\u8ba4\u8d2d\u6210\u672c\uff1a$\u00a0 6,000<\/p>\n

\u8d44\u672c\u5229\u5f97\uff1a$\u00a0 4,000<\/p>\n

\u5982\u679c\u5355\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8ba4\u8d2d\u6210\u672c\u662f$3,000<\/p>\n

\u57282020\u5e74\u8d22\u5e74\u540e\uff0c \u8ba4\u8d2d\u6210\u672c\u51cf\u5c11\u4e3a\u96f6\uff1b\u5e76\u4e14\u4ea7\u751f$4,000 – $3,000 = $1,000\u8d44\u672c\u5229\u5f97\u3002<\/p>\n

\u4e0d\u540c\u7684\u5b9e\u4f53\u4e0d\u540c\u7684\u7a0e\u52a1\u7ed3\u679c<\/strong><\/h2>\n

\u514d\u7a0e\u6536\u5165\u901a\u5e38\u6709\u5e94\u7528\u7684\u8303\u56f4\u3002\u4ee5\u4e0a\u8d44\u672c\u5229\u5f97\u7a0eE4\u7684\u5206\u6790\u662f\u5176\u4e2d\u4e00\u79cd\u60c5\u51b5\u3002\u5c0f\u751f\u610f\u8d44\u672c\u5229\u5f97\u51cf\u514d(Small Business CGT Concessions) \u901a\u5e38\u4f1a\u4f7f\u4f01\u4e1a\u63a8\u8fdf\u6216\u8005\u51cf\u5c11\u7a0e\u52a1\u8d44\u672c\u5229\u5f97\u5229\u6da6\u3002\u4f01\u4e1a\u7684\u6cd5\u5f8b\u7ed3\u6784\u4e0d\u540c\u4f1a\u4ea7\u751f\u4e0d\u540c\u7684\u7a0e\u52a1\u7ed3\u679c\uff0c \u6bd4\u5982\u4f01\u4e1a\u5982\u679c\u662f\u6709\u9650\u8d23\u4efb\u516c\u53f8\u53ef\u80fd\u53ea\u4f1a\u5728\u516c\u53f8\u5185\u514d\u7a0e\u3002\u5f53\u516c\u53f8\u5206\u914d\u7ea2\u5229\u7ed9\u80a1\u4e1c\u65f6\u80a1\u4e1c\u9700\u8981\u6309\u7167\u89c4\u5b9a\u7f34\u7eb3\u6240\u5f97\u7a0e\uff1b\u540c\u6837\u7684\u60c5\u51b5\u53ef\u4ee5\u4f7f\u7528\u5bb6\u5ead\u4fe1\u6258\u8fbe\u5230\u6ee1\u610f\u7684\u7ed3\u679c\u3002\u00a0<\/strong><\/p>\n

\u5bf9\u8d22\u52a1\u7a0e\u52a1\u7684\u51c6\u786e\u7406\u89e3\uff0c\u5b9e\u65f6\u66f4\u65b0\u4ee5\u53ca\u5206\u4eab\u6700\u65b0\u6cd5\u6848\u662f\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong>\u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\u3002\u5353\u8bda\u7acb\u548c\u7684\u4f1a\u8ba1\u5e08\u4eec\u901a\u8fc7\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/strong>\u4ee5\u6211\u4eec\u7684\u89c6\u89d2\u53d1\u5e03\u5404\u7c7b\u5206\u6790\u4ee5\u53ca\u89e3\u8bfb\u3002\u6211\u4eec\u5b9e\u65f6\u66f4\u65b0\u7684\u653f\u7b56\u6765\u6e90\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u8054\u90a6\u7a0e\u52a1\u5c40(ATO)\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 Accountants\u5b98\u7f51\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7f51\u7b49\u3002<\/p>\n

\u5728\u5353\u8bda\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

\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u5173\u8d44\u6599\u00a0<\/em>QC52215<\/em><\/p>\n

\"\"<\/p>\n

\u4e00mnygroup.com.au<\/strong>\u4e00<\/a><\/p>\n

\u77e5\u4e4e\u5173\u6ce8\uff1a\u00a0\u5353\u8aa0\u7acb\u548c<\/a><\/p>\n

\u5fae\u4fe1\u516c\u4f17\u53f7\uff1a\u6fb3\u6d32\u8d22\u7a0e\u89c2\u5bdf<\/a><\/p>\n

Facebook:\u00a0\u00a0\u5353\u8aa0\u7acb\u548c<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u6fb3\u6d32\u5927\u591a\u6570\u4f01\u4e1a\u5c5e\u4e8e\u7a0e\u52a1\u89c4\u5219\u4e0b\u7684\u5c0f\u751f\u610f (Small Business)\u3002\u7a0e\u52a1\u89c4\u5219\u5bf9\u4e8e\u6b64\u7c7b\u4f01\u4e1a\u62a5\u7a0e\u63d0\u4f9b\u4e86\u7b80\u5316\u62a5\u8868\u7684\u89c4\u5219\u3002\u4f7f\u7528\u7b80\u5316\u89c4\u5219\u4f1a\u4f7f\u4f01\u4e1a\u8ba1\u7b97\u51fa\u4e0d\u540c\u7684\u4f1a\u8ba1\u5229\u6da6\uff08Accounting profit\uff09\u548c\u7a0e\u52a1\u5229\u6da6\uff08Tax profit\uff09\uff0c\u5728\u4e0d\u540c\u7684\u5b9e\u4f53\u67b6\u6784\u4e0b\u53ef\u80fd\u4f1a\u51fa\u73b0\u90e8\u5206\u6536\u5165\u53d8\u6210\u4e86\u514d\u7a0e\u6536\u5165<\/p>\n","protected":false},"author":4,"featured_media":3341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1694],"tags":[1396],"class_list":["post-3340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1694","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\/3340","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=3340"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3340\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3341"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}