{"id":5200,"date":"2021-01-20T12:26:01","date_gmt":"2021-01-20T01:26:01","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=5200"},"modified":"2025-02-01T15:30:57","modified_gmt":"2025-02-01T04:30:57","slug":"%e4%bd%bf%e7%94%a8%e8%81%94%e8%90%a5%e4%bc%81%e4%b8%9a%e8%bf%9b%e8%a1%8c%e7%89%a9%e4%b8%9a%e5%bc%80%e5%8f%91%e7%9a%84%e6%a1%88%e4%be%8b","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e4%bd%bf%e7%94%a8%e8%81%94%e8%90%a5%e4%bc%81%e4%b8%9a%e8%bf%9b%e8%a1%8c%e7%89%a9%e4%b8%9a%e5%bc%80%e5%8f%91%e7%9a%84%e6%a1%88%e4%be%8b\/","title":{"rendered":"\u4f7f\u7528\u8054\u8425\u4f01\u4e1a\u8fdb\u884c\u7269\u4e1a\u5f00\u53d1\u7684\u6848\u4f8b"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<p><span style=\"color: #000000;\">\u8054\u8425\u4f01\u4e1a\uff08Joint Venture\uff09\u662f\u6307\u4e24\u4e2a\u6216\u591a\u4e2a\u4f01\u4e1a\u5b9e\u4f53\u4e4b\u95f4\u7684\u5408\u4f5c\u5b89\u6392\uff0c\u901a\u5e38\u662f\u4e3a\u4e86\u5f00\u59cb\u4e00\u4e2a\u65b0\u7684\u9879\u76ee\u3002\u5728\u60a8\u8003\u8651\u60a8\u7684\u4f01\u4e1a\u548c\u53e6\u4e00\u4e2a\u5b9e\u4f53\u4e4b\u95f4\u6210\u7acb\u4e00\u4e2a\u8054\u8425\u4f01\u4e1a\u4e4b\u524d\uff0c\u5168\u9762\u7684\u4e86\u89e3\u5176\u662f\u5982\u4f55\u8fd0\u4f5c\u7684\uff0c\u7279\u522b\u662f\u7ba1\u7406\u548c\u7a0e\u6536\u65b9\u9762\u7684\u7279\u6027\u662f\u975e\u5e38\u5fc5\u8981\u7684\u3002<\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong>\u8054\u8425\u4f01\u4e1a\u5728\u7269\u4e1a\u5f00\u53d1\u884c\u4e1a\u7684\u5b9e\u9645\u8fd0\u7528&amp;\u7a0e\u52a1\u89c4\u5212<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">Jack\u548cWilliam\u60f3\u8981\u4e00\u540c\u5f00\u53d1\u4e00\u4e2a\u9879\u76ee\uff0cJack\u62e5\u6709\u571f\u5730\uff0cWilliam\u662f\u627f\u5efa\u65b9\uff08Builder\uff09\uff0c\u53cc\u65b9\u5171\u540c\u5f00\u53d1\u9879\u76eeA \u540e\u5c06\u8be5\u7269\u4e1a\u51fa\u552e\u3002\u4e3a\u4e86\u6fc0\u52b1\u627f\u5efa\u65b9\uff0cJack\u4e0eWilliam\u8fbe\u6210\u534f\u8bae\uff1aWilliam\u7684\u6536\u76ca\u5c06\u57fa\u4e8e\u9879\u76eeA\u5356\u51fa\u540e\u7684\u5229\u6da6\u8fdb\u884c\u7ed3\u7b97\u548c\u652f\u4ed8\u3002\u81f3\u6b64\uff0c\u53cc\u65b9\u7684\u5408\u4f5c\u521d\u89c1\u96cf\u5f62\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5393  alignleft\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/Joint-Venture-for-Property-Developers-and-Land-Owners.jpg\" alt=\"\u4f7f\u7528\u8054\u8425\u4f01\u4e1a\u8fdb\u884c\u7269\u4e1a\u5f00\u53d1\" width=\"355\" height=\"235\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/Joint-Venture-for-Property-Developers-and-Land-Owners.jpg 960w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/Joint-Venture-for-Property-Developers-and-Land-Owners-300x198.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/Joint-Venture-for-Property-Developers-and-Land-Owners-768x508.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/Joint-Venture-for-Property-Developers-and-Land-Owners-391x260.jpg 391w\" sizes=\"auto, (max-width: 355px) 100vw, 355px\" \/>\u4e3a\u4e86\u660e\u786e\u6743\u76ca\u4ee5\u53ca\u8d23\u4efb\uff0c\u53cc\u65b9\u7b7e\u8ba2\u5408\u4f5c\u534f\u8bae\u3002\u534f\u8bae\u4e66\u6761\u6b3e\u89c4\u5b9a\uff0cWilliam\u53ef\u4ee5\u8fdb\u5165Jack\u7684\u571f\u5730\u8fdb\u884c\u5f00\u53d1\u6d3b\u52a8\uff1b\u9879\u76ee\u5356\u51fa\u540e\uff0c\u5f00\u53d1\u7684\u8d39\u7528\u5c06\u901a\u8fc7\u63d0\u524d\u5546\u5b9a\u597d\u65b9\u5f0f\u5c06\u5f00\u53d1\u6210\u672c\u652f\u4ed8\u7ed9William\uff1b\u540c\u65f6\u53cc\u65b9\u5546\u5b9a\u5229\u6da6\u5206\u914d\u7684\u6bd4\u4f8b\uff0c\u5229\u6da6\u7684\u8ba1\u7b97\u65b9\u5f0f\u662f\u603b\u6536\u5165\u51cf\u53bb\u5efa\u8bbe\u8d39\u7528\uff0c\u6301\u6709\u571f\u5730\u7684\u6210\u672c\uff0c \u4ee5\u53ca\u571f\u5730\u7684\u540d\u4e49\u6210\u672c (notional cost of the land\uff0c\u65e2\u5728\u7b7e\u8ba2\u5408\u4f19\u534f\u8bae\u65f6\u7684\u571f\u5730\u5e02\u573a\u4ef7\u503c)\u7b49\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">Jack\u8ba4\u4e3a\u8fd9\u79cd\u65b9\u5f0f\u7684\u534f\u8bae\u5c06\u4f1a\u9f13\u52b1William\u503e\u529b\u800c\u4e3a\uff0c\u56e0\u4e3a\u4ed6\u7684\u62a5\u916c\u4e0e\u51fa\u552e\u7269\u4e1a\u6240\u5f97\u7684\u5229\u6da6\u6210\u6b63\u6bd4\u3002\u4e3a\u6b64\uff0cJack\u548cWilliam\u5747\u987b\u8003\u8651\u5404\u81ea\u7684\u7a0e\u52a1\u72b6\u51b5\uff0c\u4ee5\u786e\u4fdd\u5408\u8425\u4f01\u4e1a\u6240\u5f97\u7684\u4efb\u4f55\u5229\u6da6\u6216\u4e8f\u635f\uff0c\u5747\u53ef\u4f7f\u5176\u5404\u81ea\u7684\u7a0e\u52a1\u72b6\u51b5\u6700\u5927\u5316\u3002\u4f8b\u5982\uff0c\u627f\u5efa\u65b9William\u53ef\u4ee5\u5229\u7528\u6709\u7ed3\u8f6c\u7a0e\u6536\u635f\u5931\uff08Carried forward tax losses\uff09\u7684\u73b0\u6709\u5b9e\u4f53\uff0c\u4f8b\u5982AU Property &amp; Construction Pty Ltd\uff0c\u53bb\u7b7e\u8ba2\u8054\u8425\u4f01\u4e1a\u534f\u8bae\uff0c\u5c06\u8054\u8425\u4f01\u4e1a\u7684\u5229\u6da6\u4e0eAU Property &amp; Construction Pty Ltd\u7684\u7a0e\u6536\u635f\u5931\u76f8\u4e92\u62b5\u6d88\uff0c\u4ece\u800c\u964d\u4f4e\u7a0e\u52a1\u652f\u51fa\u3002\u540c\u6837\u7684\uff0c\u571f\u5730\u6240\u6709\u4ebaJack\u53ef\u4ee5\u4f7f\u7528\u5176\u7eb3\u7a0e\u5408\u5e76\u96c6\u56e2\uff08Tax Consolidated Group\uff09\u4e2d\u7684\u4e00\u4e2a\u5b9e\u4f53\u7b7e\u8ba2\u8054\u8425\u4f01\u4e1a\u534f\u8bae\uff0c\u5982\u679c\u8be5\u9879\u76ee\u4ea7\u751f\u4e8f\u635f\u7684\uff0c\u5219\u4e8f\u635f\u53ef\u7528\u4e8e\u62b5\u6d88\u96c6\u56e2\u5176\u4ed6\u5b9e\u4f53\u7684\u5e94\u7eb3\u7a0e\u5229\u6da6\u3002<\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong>\u8054\u8425\u4f01\u4e1a\u7684\u7279\u70b9<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u5728\u6cd5\u5f8b\u4e0a\uff0c<a href=\"http:\/\/classic.austlii.edu.au\/au\/journals\/UQLawJl\/1991\/5.pdf\" target=\"_blank\" rel=\"noopener\">\u8054\u8425\u4f01\u4e1a\uff08Joint Venture\uff09<\/a>\u662f\u4e00\u79cd\u4e0d\u540c\u4e8e\u5408\u4f19\u5236\uff08partnership\uff09\u7684\u67b6\u6784\uff0c\u8054\u8425\u4f01\u4e1a\u53d7\u8054\u8425\u4f01\u4e1a\u534f\u8bae\uff08Joint Venture Agreement\uff09\u7684\u7ea6\u675f\uff0c\u800c\u4e0d\u662f\u5408\u4f19\u4f01\u4e1a\u534f\u8bae\uff08Partnership Agreement\uff09\u3002\u8fd9\u4e24\u79cd\u4e0d\u540c\u7684\u67b6\u6784\u7684\u5dee\u5f02\u4e3b\u8981\u4f53\u73b0\u8d23\u4efb\u7684\u8ba4\u5b9a\u65b9\u9762\uff0c\u5408\u4f19\u4f01\u4e1a\u7684\u5408\u4f19\u4eba\u5bf9\u5408\u4f19\u4f01\u4e1a\u7684\u53e6\u4e00\u65b9\u6240\u505a\u7684\u884c\u4e3a\u627f\u62c5\u8fde\u5e26\u8d23\u4efb\u3002\u800c\u8054\u8425\u4f01\u4e1a\u5219\u53ef\u901a\u8fc7\u7b7e\u8ba2\u8054\u8425\u534f\u8bae\u4ece\u800c\u89c4\u5b9a\u8054\u8425\u6210\u5458\u53ef\u4ee5\u53c2\u4e0e\u7269\u4e1a\u5f00\u53d1\u6d3b\u52a8\uff0c\u5206\u62c5\u5229\u6da6\u548c\u635f\u5931\uff0c\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u89c4\u907f\u90e8\u5206\u98ce\u9669\u3002\u4ece\u5546\u4e1a\u98ce\u9669\u548c\u8d23\u4efb\u4fdd\u62a4\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u8054\u8425\u4f01\u4e1a\u53ef\u80fd\u662f\u4e00\u4e2a\u66f4\u5b89\u5168\u7684\u9009\u62e9\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u4ece\u7a0e\u52a1\u7684\u89d2\u5ea6\uff0c\u5982\u679c\u8054\u8425\u4f01\u4e1a\u5404\u65b9\u201d\u5171\u540c\u8d5a\u53d6\u6536\u5165\u201d \uff0c\u5219\u8054\u8425\u4f01\u4e1a\u5c06\u88ab\u89c6\u4e3a\u7a0e\u52a1\u5408\u4f19\u4f01\u4e1a\uff08Tax Partnership\uff09\uff0c\u5373\u4f7f\u5b83\u4e0d\u662f\u666e\u901a\u6cd5\uff08Common Law\uff09\u5408\u4f19\u4f01\u4e1a\u3002\u8fd9\u610f\u5473\u7740\u8054\u8425\u4f01\u4e1a\u5c06\u9700\u8981\u4e3a\u5408\u4f19\u4f01\u4e1a\u521b\u5efa\u4e00\u5957\u5355\u72ec\u7684\u8d26\u6237\uff0c\u5e76\u6bcf\u5e74\u63d0\u4ea4\u4e00\u4efd\u5355\u72ec\u7684\u5408\u4f19\u4f01\u4e1a\u7eb3\u7a0e\u7533\u62a5\u8868\uff08Partnership Tax Return\uff09\u3002\u6bcf\u4e2a\u5408\u4f19\u4eba\u5c06\u6839\u636e\u5404\u81ea\u5728\u5408\u4f19\u4f01\u4e1a\u4ea7\u751f\u7684\u5229\u6da6\u4e2d\u6240\u5360\u7684\u4efd\u989d\u7eb3\u7a0e\u3002\u5982\u679c\u5408\u4f19\u4f01\u4e1a\u906d\u53d7\u7a0e\u6536\u635f\u5931\uff08Tax Loss\uff09\uff0c\u6bcf\u4e2a\u5408\u4f19\u4eba\u53ef\u6309\u7167\u6240\u5360\u4efd\u989d\u62b5\u6263\u81ea\u5df1\u7684\u5176\u4ed6\u6536\u5165\uff08Other Income\uff09\u3002\uff08\u540c\u65f6\u9700\u8981\u8003\u8651\u975e\u5546\u4e1a\u635f\u5931\u89c4\u5219Non-commercial losses rule \u5bf9\u8be5\u62b5\u6263\u7684\u5f71\u54cd\uff09<\/span><\/p>\n<h2><span style=\"color: #000000;\"><strong>\u6ca1\u6709\u6700\u597d\u7684\u67b6\u6784\uff0c\u53ea\u6709\u6700\u5408\u9002\u7684\u65b9\u6848<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u6ca1\u6709\u653e\u4e4b\u56db\u6d77\u800c\u7686\u51c6\u7684\u89e3\u51b3\u65b9\u6848\u3002\u6bcf\u4e2a\u8054\u8425\u65b9\u90fd\u9700\u8981\u5728\u8003\u8651\u5230\u53ef\u80fd\u4ea7\u751f\u7684\u4efb\u4f55\u7ed3\u6784\u6210\u672c\u7684\u60c5\u51b5\u4e0b\uff0c\u4ed4\u7ec6\u8003\u8651\u81ea\u5df1\u7684\u8054\u8425\u4f01\u4e1a\u67b6\u6784\uff0c\u5c3d\u53ef\u80fd\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u5404\u81ea\u7684\u5546\u4e1a\u6536\u76ca\u548c\u964d\u4f4e\u7a0e\u6536\u652f\u51fa\u3002\u4f8b\u5982\uff0c\u5982\u679c\u571f\u5730\u6240\u6709\u8005\u5c06\u8d22\u4ea7\u4ece\u4e00\u4e2a\u5b9e\u4f53\u8f6c\u79fb\u5230\u53e6\u4e00\u4e2a\u5b9e\u4f53\uff0c\u5219\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u6240\u5f97\u7a0e(\u5305\u62ec\u8d44\u672c\u5229\u5f97\u7a0e)\u548c\u5370\u82b1\u7a0e\u3002<\/span><\/p>\n<p><em><span style=\"color: #000000;\">\u7f16\u8005\u6ce8\uff1a\u5177\u4f53\u8054\u8425\u4f01\u4e1a\u76f8\u5173\u7684\u6cd5\u5f8b\u95ee\u9898\uff0c\u8bf7\u54a8\u8be2\u76f8\u5173\u4e13\u4e1a\u5f8b\u5e08\uff0c\u672c\u6587\u4e2d\u51fa\u73b0\u4eba\u540d\u53ca\u516c\u53f8\u540d\u79f0\u7686\u4e3a\u865a\u6784\uff0c\u5982\u6709\u96f7\u540c\u5b9e\u5c5e\u5de7\u5408<\/span><\/em><\/p>\n<p><a href=\"https:\/\/mnygroup.com.au\/\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5186 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e.jpg\" alt=\"\" width=\"1080\" height=\"324\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e.jpg 1080w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-300x90.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-1024x307.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2021\/01\/\u58f0\u660e-768x230.jpg 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" 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