{"id":11842,"date":"2026-10-28T14:00:00","date_gmt":"2026-10-28T03:00:00","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=11842"},"modified":"2026-10-28T16:09:40","modified_gmt":"2026-10-28T05:09:40","slug":"zh-tw-cgt-negative-gearing-changes-1-july-2027","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/zh-tw-cgt-negative-gearing-changes-1-july-2027\/","title":{"rendered":"2027\u5e747\u67081\u65e5\u8d77\u8cc7\u672c\u589e\u503c\u7a05\u8207\u8ca0\u6263\u7a05\u65b0\u898f\uff1a\u6709\u4f55\u6539\u8b8a\uff0c\u73fe\u5728\u61c9\u505a\u751a\u9ebc"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u91cd\u9ede\u6982\u8981<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u75312027\u5e747\u67081\u65e5\u8d77\uff0c\u500b\u4eba\u53ca\u4fe1\u8a17\u5c31\u5927\u90e8\u5206\u8cc7\u7522\u5728\u8a72\u65e5\u4ee5\u5f8c\u7684\u589e\u503c\uff0c\u4e0d\u518d\u4eab\u670950%\u7684\u8cc7\u672c\u589e\u503c\u7a05\uff08CGT\uff09\u6298\u6263\uff0c\u6539\u70ba\u4ee5\u6307\u6578\u5316\u65b9\u5f0f\u8abf\u6574\u6210\u672c\u57fa\u790e\uff1b\u5c6c\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u7684\u500b\u4eba\uff0c\u9808\u5c31\u8a72\u65e5\u4ee5\u5f8c\u7522\u751f\u7684\u8cc7\u672c\u589e\u503c\u6309\u4e0d\u4f4e\u65bc30%\u7684\u7a05\u7387\u7e73\u7a05\u30022027\u5e746\u670830\u65e5\u6216\u4e4b\u524d\u7d2f\u7a4d\u7684\u589e\u503c\uff0c\u4ecd\u53ef\u4eab\u670950%\u6298\u6263\uff0c\u4f46\u9808\u5f85\u8cc7\u7522\u5be6\u969b\u51fa\u552e\u6642\u624d\u8ab2\u7a05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u75312027\u201328\u8ca1\u653f\u5e74\u5ea6\u8d77\uff0c\u65bc2026\u5e745\u670812\u65e5\u665a\u4e0a7\u664230\u5206\uff08\u574e\u57f9\u62c9\u6642\u9593\uff09\u5f8c\u53d6\u5f97\u7684\u4f4f\u5b85\u51fa\u79df\u7269\u696d\uff0c\u5176\u8667\u640d\u4e0d\u5f97\u518d\u7528\u4ee5\u62b5\u92b7\u85aa\u91d1\u6216\u696d\u52d9\u6536\u5165\uff0c\u9664\u975e\u8a72\u7269\u696d\u5c6c\u300c\u65b0\u5efa\u4f4f\u5b85\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8ff0\u6539\u52d5\u5df2\u6b63\u5f0f\u7acb\u6cd5\uff0c\u4e3b\u8981\u7531\u300a2026\u5e74\u8ca1\u653f\u90e8\u6cd5\u4f8b\u4fee\u8a02\uff08\u7a05\u5236\u6539\u9769\u7b2c1\u865f\uff09\u6cd5\u4ee4\u300b\uff08Treasury Laws Amendment (Tax Reform No. 1) Act 2026\uff09\u8a02\u7acb\uff0c\u4e26\u5df2\u65bc2026\u5e746\u670826\u65e5\u7372\u5fa1\u51c6\uff1b\u8ca0\u6263\u7a05\u898f\u5247\u7684\u90e8\u5206\u4fee\u8a02\u8f09\u65bc\u300a2026\u5e74\u8ca1\u653f\u90e8\u6cd5\u4f8b\u4fee\u8a02\uff08\u7a05\u5236\u6539\u9769\u7b2c2\u865f\uff09\u6cd5\u4ee4\u300b\u3002\u90e8\u5206\u7d30\u7bc0\u4ecd\u6709\u5f85\u843d\u5be6\uff0c\u8a73\u898b\u4e0b\u6587\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u3001<strong>2027<\/strong>\u5e74<strong>7<\/strong>\u6708<strong>1<\/strong>\u65e5\u4ee5\u5f8c\u7684\u8cc7\u672c\u589e<strong>\u503c\u7a05\u6298<\/strong>\u6263<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31\u65bc2027\u5e747\u67081\u65e5\u6216\u4ee5\u5f8c\u767c\u751f\u7684\u8cc7\u672c\u589e\u503c\u7a05\u4e8b\u4ef6\uff0c\u500b\u4eba\u53ca\u4fe1\u8a17\u7684\u6298\u6263\u753150%\u964d\u81f3\u96f6\uff0c\u4f46\u4ee5\u4e0b\u60c5\u6cc1\u9664\u5916\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u5efa\u4f4f\u5b85\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b26\u5408\u73fe\u884c\u898f\u5b9a\u7684\u53ef\u8ca0\u64d4\u623f\u5c4b\uff1b\u53ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65bc2027\u5e747\u67081\u65e5\u524d\u5df2\u7d2f\u7a4d\u7684\u589e\u503c\u90e8\u5206\uff08\u898b\u7b2c\u4e8c\u90e8\u5206\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u898f\u8d85\u7d1a\u5e74\u91d1\u57fa\u91d1\u7e7c\u7e8c\u4eab\u6709\u4e09\u5206\u4e4b\u4e00\u6298\u6263\u3002\u516c\u53f8\u4e00\u5411\u4e0d\u4eab\u6709\u6b64\u6298\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u8cc7\u7522\u4ee5\u5408\u7d04\u51fa\u552e\uff0c\u8cc7\u672c\u589e\u503c\u7a05\u4e8b\u4ef6\u65bc\u8a02\u7acb\u5408\u7d04\u6642\u767c\u751f\u3002\u65bc2027\u5e746\u670830\u65e5\u6216\u4e4b\u524d\u8a02\u7acb\u7684\u5408\u7d04\u9069\u7528\u73fe\u884c\u898f\u5247\uff0c\u5373\u4f7f\u6210\u4ea4\u65e5\u671f\u8f03\u5f8c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8c\u3001<strong>2027<\/strong>\u5e74<strong>7<\/strong>\u6708<strong>1<\/strong>\u65e5\u524d\u7d2f\u7a4d\u7684\u589e<strong>\u503c<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u95a3\u4e0b\u70ba\u500b\u4eba\u6216\u4fe1\u8a17\uff0c\u4e26\u65bc2027\u5e746\u670830\u65e5\u6301\u6709\u67d0\u9805\u8cc7\u7522\uff0c\u6cd5\u5f8b\u5c07\u8996\u95a3\u4e0b\u65bc2027\u5e747\u67081\u65e5\u524d\u4e00\u523b\u51fa\u552e\u8a72\u8cc7\u7522\uff0c\u4e26\u65bc2027\u5e747\u67081\u65e5\u91cd\u65b0\u8cfc\u56de\u3002\u6b64\u5b89\u6392\u81ea\u52d5\u9069\u7528\uff0c\u6bcb\u9808\u4f5c\u51fa\u9078\u64c7\u3002\u5c31\u500b\u4eba\u800c\u8a00\uff0c\u6b64\u5b89\u6392\u53ea\u5728\u5916\u570b\u5c45\u6c11\u53ca\u81e8\u6642\u5c45\u6c11\u6298\u6263\u898f\u5247\u4e0d\u9069\u7528\u65bc\u8a72\u9805\u589e\u503c\u6642\u624d\u9069\u7528\uff1b\u6982\u62ec\u800c\u8a00\uff0c\u5373\u95a3\u4e0b\u57282012\u5e745\u67088\u65e5\u5f8c\u6301\u6709\u8a72\u8cc7\u7522\u671f\u9593\u5f9e\u672a\u6210\u70ba\u5916\u570b\u5c45\u6c11\u6216\u81e8\u6642\u5c45\u6c11\u3002\u5426\u5247\u6b64\u5b89\u6392\u4e26\u4e0d\u9069\u7528\uff0c\u51fa\u552e\u524d\u61c9\u5148\u5fb5\u8a62\u5c08\u696d\u610f\u898b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8996\u4f5c\u51fa\u552e\u50f9\u70ba\u8a72\u8cc7\u7522\u65bc2027\u5e747\u67081\u65e5\u524d\u4e00\u523b\u7684\u5e02\u503c\u3002\u6cd5\u5f8b\u4ea6\u5bb9\u8a31\u6539\u7528\u90e8\u2fa7\u8a02\u5b9a\u7684\u5206\u6524\u65b9\u6cd5\uff0c\u4f46\u8a72\u65b9\u6cd5\u5c1a\u672a\u8a02\u7acb\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u622a\u81f3\u8a72\u65e5\u7684\u589e\u503c\uff08\u300c\u905e\u5ef6\u589e\u503c\u300d\uff09\u4e0d\u6703\u65bc\u8996\u4f5c\u51fa\u552e\u6642\u8ab2\u7a05\uff0c\u800c\u662f\u65bc\u8cc7\u7522\u5be6\u969b\u51fa\u552e\u7684\u8ca1\u653f\u5e74\u5ea6\u8ab2\u7a05\uff1b\u5982\u7b26\u5408\u689d\u4ef6\uff0c\u4ecd\u53ef\u4eab\u670950%\u6298\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u5e747\u67081\u65e5\u7684\u8996\u4f5c\u8cfc\u5165\u50f9\uff0c\u5373\u70ba\u65b0\u898f\u5247\u4e0b\u7684\u8d77\u59cb\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65bc1985\u5e749\u670820\u65e5\u524d\u53d6\u5f97\u7684\u8cc7\u7522\uff08\u300c\u8cc7\u672c\u589e\u503c\u7a05\u524d\u8cc7\u7522\u300d\uff09\u4ea6\u53d7\u5f71\u97ff\u3002\u4e0d\u8ad6\u7531\u8ab0\u6301\u6709\uff0c\u5305\u62ec\u516c\u53f8\u5728\u5167\uff0c\u8a72\u7b49\u8cc7\u7522\u65bc2027\u5e746\u670830\u65e5\u4ee5\u5f8c\u7684\u589e\u503c\u4e0d\u518d\u7372\u8c41\u514d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u3001\u4ee5\u6307\u6578\u5316\u53d6\u4ee3\u6298\u6263<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c312027\u5e747\u67081\u65e5\u4ee5\u5f8c\u7684\u589e\u503c\uff0c\u500b\u4eba\u53ca\u4fe1\u8a17\u53ef\u5c312027\u5e747\u67081\u65e5\u6216\u4ee5\u5f8c\u7522\u751f\u7684\u652f\u51fa\uff08\u5305\u62ec2027\u5e747\u67081\u65e5\u7684\u8996\u4f5c\u8cfc\u5165\u50f9\uff09\uff0c\u5c07\u6210\u672c\u57fa\u790e\u6307\u6578\u5316\u3002\u6b64\u5b89\u6392\u9808\u7b26\u5408\u82e5\u5e72\u689d\u4ef6\uff0c\u4f8b\u5982\u8cc7\u7522\u9808\u6301\u6709\u6700\u5c1112\u500b\u6708\uff0c\u800c\u500b\u4eba\u5728\u6709\u95dc\u671f\u9593\u5167\u4e0d\u5f97\u70ba\u5916\u570b\u5c45\u6c11\u6216\u81e8\u6642\u5c45\u6c11\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56db\u3001<strong>30%<\/strong>\u6700\u4f4e<strong>\u7a05<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u75312027\u5e747\u67081\u65e5\u8d77\uff0c\u500b\u4eba\u5982\u5728\u67d0\u4e00\u8ca1\u653f\u5e74\u5ea6\u5167\u4efb\u4f55\u6642\u9593\u5c6c\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\uff0c\u800c\u5176\u65bc\u8a72\u65e5\u4ee5\u5f8c\u6240\u5f97\u8cc7\u672c\u589e\u503c\u7684\u7a05\u6b3e\uff08\u672a\u8a08\u7a05\u52d9\u62b5\u514d\u524d\uff09\u4f4e\u65bc\u8a72\u7b49\u589e\u503c\u768430%\uff0c\u4fbf\u9808\u88dc\u7e73\u5dee\u984d\u3002\u6b64\u898f\u5b9a\u4e0d\u9069\u7528\u65bc\u905e\u5ef6\u589e\u503c\uff0c\u4ea6\u4e0d\u9069\u7528\u65bc\u65b0\u5efa\u4f4f\u5b85\u6216\u53ef\u8ca0\u64d4\u623f\u5c4b\u6240\u7522\u751f\u7684\u589e\u503c\uff1b\u5728\u9818\u53d6\u2fa7\u8005\u9000\u4f11\u91d1\u7b49\u6307\u5b9a\u653f\u5e9c\u6d25\u8cbc\u7684\u5e74\u5ea6\u4ea6\u4e0d\u9069\u7528\u3002\u5be6\u969b\u800c\u8a00\uff0c\u6b64\u898f\u5b9a\u4e3b\u8981\u5f71\u97ff\u5176\u4ed6\u6536\u5165\u8f03\u4f4e\u7684\u5e74\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e94\u3001<strong>2027\u201328<\/strong>\u8ca1\u653f\u5e74\u5ea6\u8d77\u7684\u8ca0\u6263<strong>\u7a05<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u75312027\u201328\u8ca1\u653f\u5e74\u5ea6\u8d77\uff0c\u5982\u53d7\u6b64\u898f\u5247\u898f\u9650\u7684\u4f4f\u5b85\u7269\u696d\u7684\u53ef\u6263\u7a05\u652f\u51fa\u5408\u8a08\u8d85\u904e\u8a72\u7b49\u7269\u696d\u7684\u79df\u91d1\u6536\u5165\uff0c\u8d85\u51fa\u90e8\u5206\u4e0d\u5f97\u7528\u4ee5\u62b5\u92b7\u85aa\u91d1\u6216\u696d\u52d9\u6536\u5165\u7b49\u5176\u4ed6\u6536\u5165\uff0c\u4f46\u53ef\u7528\u4ee5\u62b5\u6e1b\u4f4f\u5b85\u7269\u696d\u7684\u8cc7\u672c\u589e\u503c\uff0c\u9918\u984d\u7d50\u8f49\u81f3\u5176\u5f8c\u5e74\u5ea6\u3002\u4e0d\u7372\u51c6\u6263\u9664\u7684\u6b3e\u984d\u4e0d\u5f97\u8a08\u5165\u7269\u696d\u7684\u6210\u672c\u57fa\u790e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u898f\u5247\u4e0d\u9069\u7528\u65bc\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65bc2026\u5e745\u670812\u65e5\u665a\u4e0a7\u664230\u5206\uff08\u574e\u57f9\u62c9\u6642\u9593\uff09\u524d\u53d6\u5f97\u7684\u4f4f\u5b85\u7269\u696d\uff1b\u5982\u4ee5\u5408\u7d04\u8cfc\u5165\uff0c\u4ee5\u8a02\u7acb\u5408\u7d04\u7684\u6642\u9593\u70ba\u6e96\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u5efa\u4f4f\u5b85\uff08\u5f85\u5b9a\u7fa9\u843d\u5be6\u5f8c\uff09\uff1b\u53ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u898f\u8d85\u7d1a\u5e74\u91d1\u57fa\u91d1\u53ca\u5ee3\u6cdb\u6301\u6709\u7684\u55ae\u4f4d\u4fe1\u8a17\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u4ea6\u53d7\u6b64\u898f\u5247\u898f\u9650\u3002\u65bc2026\u5e745\u670812\u65e5\u5f8c\u5c07\u7269\u696d\u8f49\u5165\u5bb6\u65cf\u4fe1\u8a17\u6216\u516c\u53f8\uff0c\u5c6c\u8a72\u5be6\u9ad4\u65b0\u53d6\u5f97\u7269\u696d\uff0c\u6216\u6703\u5931\u53bb\u6cbf\u7528\u820a\u898f\u7684\u5f85\u9047\u3002\u4f8b\u5916\u60c5\u6cc1\u7bc4\u570d\u6709\u9650\uff1a\u6982\u62ec\u800c\u8a00\uff0c\u5305\u62ec\u914d\u5076\u6216\u5171\u540c\u696d\u6b0a\u4eba\u8eab\u6545\u5f8c\u53d6\u5f97\u5176\u6b0a\u76ca\uff0c\u4ee5\u53ca\u56e0\u5a5a\u59fb\u6216\u4e8b\u5be6\u4f34\u4fb6\u95dc\u4fc2\u7834\u88c2\u800c\u6309\u6cd5\u5ead\u547d\u4ee4\u6216\u5354\u8b70\u8f49\u79fb\u3002\u5f9e\u4e26\u975e\u5171\u540c\u696d\u6b0a\u4eba\u7684\u7236\u6bcd\u7e7c\u627f\u7684\u7269\u696d\u4e26\u4e0d\u5c6c\u4f8b\u5916\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516d\u3001\u81ea\u7ba1\u8d85\u7d1a\u5e74\u91d1\u501f\u8cb8\uff1a\u5df2\u7d93\u751f\u6548<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u75312026\u5e748\u670810\u65e5\u8d77\uff0c\u81ea\u7ba1\u8d85\u7d1a\u5e74\u91d1\u57fa\u91d1\uff08SMSF\uff09\u65b0\u8a02\u7acb\u7684\u6709\u9650\u8ffd\u7d22\u6b0a\u501f\u8cb8\u5b89\u6392\uff0c\u5982\u7528\u65bc\u8cfc\u5165\u623f\u5730\u7522\uff0c\u53ea\u53ef\u8cfc\u5165\u5546\u696d\u623f\u5730\u7522\uff08business real property\uff09\u3002\u65bc\u8a72\u65e5\u524d\u8a02\u7acb\u7684\u5b89\u6392\u3001\u8a72\u7b49\u501f\u8cb8\u7684\u518d\u878d\u8cc7\uff0c\u4ee5\u53ca\u6839\u64da\u8a72\u65e5\u524d\u8a02\u7acb\u7684\u5408\u7d04\u8cfc\u5165\u7684\u8cc7\u7522\uff0c\u5747\u4e0d\u53d7\u5f71\u97ff\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e03\u3001\u5c0f\u578b\u4f01\u696d\uff1a<strong>50%<\/strong>\u6d3b\u8e8d\u8cc7<strong>\u7522\u6e1b\u514d\u9069\u7528\u7bc4\u570d\u64f4<\/strong>\u5927<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u75312027\u201328\u8ca1\u653f\u5e74\u5ea6\u8d77\uff0c\u5408\u8a08\u71df\u696d\u984d\u4f4e\u65bc1,000\u842c\u6fb3\u5143\u7684\u4f01\u696d\uff0c\u5728\u7b26\u5408\u5176\u4ed6\u689d\u4ef6\u4e0b\uff0c\u53ef\u4eab\u6709\u5c0f\u578b\u4f01\u696d50%\u6d3b\u8e8d\u8cc7\u7522\u6e1b\u514d\u3002\u5176\u4ed6\u5c0f\u578b\u4f01\u696d\u8cc7\u672c\u589e\u503c\u7a05\u5bec\u6e1b\u4ecd\u6cbf\u7528\u73fe\u884c\u6e96\u5247\uff1a\u71df\u696d\u984d\u4f4e\u65bc200\u842c\u6fb3\u5143\uff0c\u6216\u6de8\u8cc7\u7522\u4e0d\u8d85\u904e600\u842c\u6fb3\u5143\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ecd\u5f85\u843d\u5be6\u7684\u4e8b\u9805<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u622a\u81f3\u672c\u6587\u65e5\u671f\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u65b0\u5efa\u4f4f\u5b85\u300d\u7684\u5b9a\u7fa9\u5c1a\u672a\u6210\u70ba\u6cd5\u5f8b\u3002\u73fe\u884c\u6cd5\u4f8b\u8a02\u660e\u7531\u90e8\u9577\u4ee5\u7acb\u6cd5\u6587\u66f8\u8a02\u5b9a\uff0c\u800c\u300a\u7a05\u5236\u6539\u9769\u7b2c3\u865f\u6cd5\u6848\u300b\u64ec\u76f4\u63a5\u5728\u6cd5\u4f8b\u4e2d\u8a02\u660e\u5b9a\u7fa9\uff1b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u5e746\u670830\u65e5\u50f9\u503c\u7684\u66ff\u4ee3\u5206\u6524\u65b9\u6cd5\u5c1a\u672a\u8a02\u7acb\uff1b\u53ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300a2026\u5e74\u8ca1\u653f\u90e8\u6cd5\u4f8b\u4fee\u8a02\uff08\u7a05\u5236\u6539\u9769\u7b2c3\u865f\uff09\u6cd5\u6848\u300b\uff08Treasury Laws Amendment (Tax Reform No. 3) Bill 2026\uff09\u5df2\u65bc2026\u5e7410\u670814\u65e5\u63d0\u4ea4\u570b\u6703\uff0c\u5167\u5bb9\u5305\u62ec\u66f4\u591a\u8ca0\u6263\u7a05\u9650\u5236\u7684\u8c41\u514d\uff0c\u4ee5\u53ca\u64ec\u75312028\u5e747\u67081\u65e5\u8d77\u5411\u5168\u6b0a\u4fe1\u8a17\u5fb5\u653630%\u6700\u4f4e\u7a05\u3002\u8a72\u6cd5\u6848\u5c1a\u672a\u6210\u70ba\u6cd5\u5f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8ff0\u4e8b\u9805\u843d\u5be6\u5f8c\uff0c\u6211\u5011\u6703\u66f4\u65b0\u672c\u6587\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5b50<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6885\u5973\u58eb\u4e00\u76f4\u662f\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\uff0c\u5f9e\u672a\u5c6c\u81e8\u6642\u5c45\u6c11\u3002\u5979\u65bc2015\u5e74\u4ee560\u842c\u6fb3\u5143\u8cfc\u5165\u4e00\u500b\u6295\u8cc7\u55ae\u4f4d\u3002\u8a72\u55ae\u4f4d\u65bc2027\u5e747\u67081\u65e5\u524d\u4e00\u523b\u7684\u5e02\u503c\u70ba90\u842c\u6fb3\u5143\u3002\u5979\u65bc2030\u5e74\u8a02\u7acb\u5408\u7d04\uff0c\u4ee5100\u842c\u6fb3\u5143\u51fa\u552e\u3002\u70ba\u7c21\u5316\u8aaa\u660e\uff0c\u672c\u4f8b\u4e0d\u8a08\u76f8\u95dc\u8cbb\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u905e\u5ef6\u589e\u503c\uff1a90\u842c\u6fb3\u5143\u6e1b60\u842c\u6fb3\u5143\uff0c\u537330\u842c\u6fb3\u5143\u3002\u6b64\u589e\u503c\u65bc\u51fa\u552e\u6240\u5c6c\u7684\u8ca1\u653f\u5e74\u5ea6\u8ab2\u7a05\uff0c\u53ef\u4eab50%\u6298\u6263\uff0c\u8a08\u5165\u61c9\u8ab2\u7a05\u6536\u5165\u7684\u91d1\u984d\u70ba15\u842c\u6fb3\u5143\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u5e747\u67081\u65e5\u4ee5\u5f8c\u7684\u589e\u503c\uff1a\u8d77\u59cb\u6210\u672c\u70ba90\u842c\u6fb3\u5143\uff0c\u75312027\u5e747\u6708\u8d77\u6307\u6578\u5316\u3002\u70ba\u8aaa\u660e\u8d77\u898b\uff0c\u5047\u8a2d\u81f3\u51fa\u552e\u5b63\u5ea6\u7684\u6307\u6578\u5316\u4fc2\u6578\u70ba1.08\uff0c\u8abf\u6574\u5f8c\u6210\u672c\u70ba97.2\u842c\u6fb3\u5143\uff0c\u589e\u503c\u70ba2.8\u842c\u6fb3\u5143\uff0c\u4e26\u4e0d\u4eab\u6709\u6298\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30%\u6700\u4f4e\u7a05\u53ea\u91dd\u5c0d\u8a722.8\u842c\u6fb3\u5143\uff1b\u5982\u5176\u76f8\u61c9\u7a05\u6b3e\u4f4e\u65bc30%\uff0c\u9808\u88dc\u7e73\u5dee\u984d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5728\u61c9\u505a\u751a\u9ebc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5217\u51fa\u95a3\u4e0b\u65bc2027\u5e746\u670830\u65e5\u5c07\u6301\u6709\u7684\u8cc7\u7522\uff08\u7269\u696d\u3001\u80a1\u7968\u3001\u4fe1\u8a17\u55ae\u4f4d\u53ca\u696d\u52d9\u6b0a\u76ca\uff09\uff0c\u4e26\u8a08\u5283\u5982\u4f55\u8b49\u660e\u5176\u65bc\u8a72\u65e5\u7684\u5e02\u503c\u3002\u623f\u5730\u7522\u53ca\u79c1\u4eba\u516c\u53f8\u80a1\u4efd\u53ef\u8003\u616e\u65bc\u8a72\u65e5\u524d\u5f8c\u9032\u884c\u4f30\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6aa2\u8996\u8a08\u5283\u4e2d\u7684\u51fa\u552e\u6642\u9593\u3002\u65bc2027\u5e746\u670830\u65e5\u6216\u4e4b\u524d\u8a02\u7acb\u7684\u5408\u7d04\u9069\u7528\u73fe\u884c\u898f\u5247\u3002\u7a05\u52d9\u4e0d\u61c9\u662f\u51fa\u552e\u7684\u552f\u4e00\u7406\u7531\uff0c\u4f46\u95a3\u4e0b\u61c9\u4e86\u89e3\u5169\u8005\u7684\u5206\u5225\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9032\u884c\u91cd\u7d44\u524d\uff08\u4f8b\u5982\u5c07\u7269\u696d\u8f49\u5165\u4fe1\u8a17\u6216\u516c\u53f8\uff0c\u6216\u5728\u5bb6\u5ead\u6210\u54e1\u4e4b\u9593\u8f49\u79fb\uff09\uff0c\u61c9\u5148\u78ba\u5b9a\u8cc7\u672c\u589e\u503c\u7a05\u3001\u5370\u82b1\u7a05\u53ca\u8ca0\u6263\u7a05\u65b9\u9762\u7684\u5f71\u97ff\u30022026\u5e745\u670812\u65e5\u5f8c\u7684\u8f49\u79fb\u6216\u6703\u5931\u53bb\u6cbf\u7528\u820a\u898f\u7684\u5f85\u9047\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u8cfc\u5165\u7269\u696d\u6642\u9810\u671f\u53ef\u4f5c\u8ca0\u6263\u7a05\u5b89\u6392\uff0c\u61c9\u5148\u78ba\u5b9a\u5f85\u5b9a\u7fa9\u843d\u5be6\u5f8c\u8a72\u7269\u696d\u662f\u5426\u5c6c\u300c\u65b0\u5efa\u4f4f\u5b85\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u8a08\u5283\u51fa\u552e\u696d\u52d9\uff0c\u61c9\u5206\u5225\u6309\u73fe\u884c\u898f\u5247\u53ca2027\u201328\u8ca1\u653f\u5e74\u5ea6\u898f\u5247\uff0c\u78ba\u5b9a\u80fd\u5426\u4eab\u6709\u5c0f\u578b\u4f01\u696d\u8cc7\u672c\u589e\u503c\u7a05\u5bec\u6e1b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u5011\u5982\u4f55\u5354\u52a9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MNY Group\u4ee5\u4e2d\u82f1\u6587\u70ba\u7269\u696d\u6295\u8cc7\u8005\u3001\u5bb6\u65cf\u96c6\u5718\u53ca\u4f01\u696d\u6771\u4e3b\u63d0\u4f9b\u5c08\u696d\u610f\u898b\uff0c\u5728\u5e03\u91cc\u65af\u672c\u3001\u8377\u4f2f\u7279\u3001\u58a8\u723e\u672c\u3001\u73c0\u65af\u53ca\u6089\u5c3c\u8a2d\u6709\u8fa6\u4e8b\u8655\u3002\u5982\u5e0c\u671b\u6211\u5011\u65bc2027\u5e747\u67081\u65e5\u524d\u6aa2\u8996\u95a3\u4e0b\u7684\u60c5\u6cc1\uff0c\u8acb\u900f\u904e\u300c<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e8%b2%a1%e5%8b%99%e7%a8%85%e5%8b%99%e6%9c%8d%e5%8b%99\/%e7%a8%85%e5%8b%99%e5%92%a8%e8%a9%a2%e7%b1%8c%e5%8a%83\/\">\u7a05\u52d9\u8aee\u8a62\u53ca\u898f\u5283<\/a>\u300d\u9801\u9762\u8207\u6211\u5011\u806f\u7d61\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.legislation.gov.au\/C2026A00049\/asmade\" target=\"_blank\" rel=\"noopener\">Treasury Laws Amendment (Tax Reform No. 1) Act 2026<\/a> (No. 49, 2026)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.legislation.gov.au\/C2026A00071\/asmade\" target=\"_blank\" rel=\"noopener\">Treasury Laws Amendment (Tax Reform No. 2) Act 2026<\/a> (No. 71, 2026)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ato.gov.au\/about-ato\/new-legislation\/in-detail\/individuals\/tax-reform-boosting-home-ownership-reforming-negative-gearing-and-capital-gains-tax\" target=\"_blank\" rel=\"noopener\">ATO: Tax reform \u2014 boosting home ownership, reforming negative gearing and capital gains tax<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ato.gov.au\/individuals-and-families\/investments-and-assets\/capital-gains-tax\/calculating-your-cgt\/cgt-discount\" target=\"_blank\" rel=\"noopener\">ATO: CGT discount<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u50c5\u5c6c\u4e00\u822c\u8cc7\u6599\uff0c\u4e26\u4e0d\u69cb\u6210\u91dd\u5c0d\u500b\u5225\u60c5\u6cc1\u7684\u7a05\u52d9\u610f\u898b\u3002\u672c\u6587\u53cd\u6620\u622a\u81f3<em>2026<\/em>\u5e74<em>10<\/em>\u6708<em>19<\/em>\u65e5\u7684\u6cd5\u5f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11866,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1498,1697],"tags":[],"class_list":["post-11842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1498","category-1697","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-hant\/wp-json\/wp\/v2\/posts\/11842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=11842"}],"version-history":[{"count":6,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/11842\/revisions"}],"predecessor-version":[{"id":11893,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/11842\/revisions\/11893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/11866"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=11842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=11842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=11842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}