{"id":7825,"date":"2020-04-01T11:00:13","date_gmt":"2020-04-01T00:00:13","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%e9%99%8d%e4%bd%8e%e7%a8%8e%e5%8a%a1%e6%94%af%e5%87%ba\/"},"modified":"2024-11-05T19:00:14","modified_gmt":"2024-11-05T08:00:14","slug":"%e9%99%8d%e4%bd%8e%e7%a8%85%e5%8b%99%e6%94%af%e5%87%ba","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e9%99%8d%e4%bd%8e%e7%a8%85%e5%8b%99%e6%94%af%e5%87%ba\/","title":{"rendered":"\u96c7\u54e1\u5982\u4f55\u4e0d\u6e1b\u5c11\u6536\u5165\u4e26\u5927\u5e45\u964d\u4f4e\u7a05\u52d9\u652f\u51fa\uff1f"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<p>Salary Sacrifice Package\u85aa\u916c\u65b9\u6848\u662f\u60a8\u548c\u96c7\u4e3b\u9054\u6210\u5354\u8b70\uff0c\u8b93\u96c7\u4e3b\u5c07\u672c\u8a72\u652f\u4ed8\u7684\u90e8\u5206\u5de5\u8cc7\uff0c\u901a\u904e\u70ba\u7d0d\u7a05\u4eba\u652f\u4ed8\u500b\u4eba\u8cbb\u7528\u7684\u65b9\u5f0f\u4f86\u4ee3\u66ff\u5de5\u8cc7\u7684\u767c\u653e\u3002\u7531\u65bc\u6536\u5230\u7684\u6536\u5165\u964d\u4f4e\u4e86\uff0c\u6240\u4ee5\u9019\u7a2e\u65b9\u5f0f\u80fd\u5920\u964d\u4f4e\u60a8\u7684\u7a05\u52d9\u6210\u672c\u3002\u85aa\u916c\u65b9\u6848\u901a\u5e38\u5c0d\u4e2d\/\u9ad8\u6536\u5165\u4eba\u7fa4\u964d\u4f4e\u7a05\u52d9\u6210\u672c\u5177\u6709\u4e00\u5b9a\u7684\u5be6\u7528\u50f9\u503c\uff0c\u672c\u6587\u501f\u6b64\u63d0\u4f9b\u7d66\u5927\u5bb6\u4e00\u7a2e\u7a05\u52d9\u898f\u5283\u601d\u8def\uff0c\u6bcf\u500b\u4eba\u7684\u60c5\u6cc1\u90fd\u6709\u6240\u4e0d\u540c\uff0c\u6240\u4ee5\u5982\u679c\u60a8\u7684\u60c5\u6cc1\u6bd4\u8f03\u7b26\u5408\uff0c\u8acb\u8a73\u7d30\u54a8\u8a62\u6211\u5011\u4ee5\u78ba\u4fdd\u85aa\u916c\u8a08\u5283\u7684\u5408\u898f\u5408\u7406\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u5728\u5165\u8077\u6642\uff0c\u53ef\u4ee5\u548c\u96c7\u4e3b\u8ac7\u5224\u628a$100,000\u7684\u6536\u5165\u5206\u70ba\u5169\u500b\u90e8\u5206\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>$80,000\u4f5c\u70ba\u6536\u5165 (Ordinary Income)<\/li>\n<li>$20,000\u7684\u9322\u7531\u96c7\u4e3b\u8f49\u5165\u990a\u8001\u57fa\u91d1\uff08Superannuation Fund\uff09<\/li>\n<\/ul>\n<p>\u901a\u904e\u85aa\u916c\u8a08\u5283\u76f4\u63a5\u964d\u4f4e\u4e86\u61c9\u7a05\u6536\u5165\uff0c\u56e0\u800c\u6e1b\u5c11\u4e86\u7a05\u52d9\u8ca0\u64d4\uff0c\u4e26\u53ef\u4ee5\u5f9e\u4e2d\u53d7\u76ca\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\"><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">\u7121\u85aa\u916c\u65b9\u6848<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">\u6709\u85aa\u916c\u65b9\u6848<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\">\u61c9\u7a05\u6536\u5165\uff08\u7121\u62b5\u6263\uff09<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">$100,000<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">$80,000<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\">\u85aa\u916c\u8a08\u5283<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">&#8211;<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">$20,000<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\"><strong>\u5e74\u85aa<\/strong><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\"><strong>$100,000<\/strong><\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\"><strong>$100,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\" align=\"left\" valign=\"top\"><\/td>\n<td colspan=\"1\" rowspan=\"1\" align=\"left\" valign=\"top\"><\/td>\n<td colspan=\"1\" rowspan=\"1\" align=\"left\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\">\u61c9\u7e73\u7a05\u984d<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">$24,497<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">$17,547<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\">Medicare Levy<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">$2,000<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">$1,600<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\">\u990a\u8001\u57fa\u91d1\u61c9\u7a05\u652f\u51fa\uff0815%\uff09<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">&#8211;<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">$3,000<\/td>\n<\/tr>\n<tr>\n<td style=\"word-break: break-all;\" align=\"left\" valign=\"top\" width=\"242\">\u7e3d\u7d0d\u7a05\u984d<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"139\">$26,497<\/td>\n<td style=\"word-break: break-all;\" align=\"center\" valign=\"middle\" width=\"132\">$22,147<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u4f46\u662f\u8acb\u8a3b\u610f\uff0c\u54e1\u5de5\u6700\u597d\u5728\u5165\u8077\u6642\u5c31\u5df2\u7d93\u548c\u516c\u53f8\u7c3d\u8a02\u597d\u85aa\u916c\u8a08\u5283\u3002\u5165\u8077\u5f8c\u518d\u505a\u85aa\u916c\u65b9\u6848\u53ef\u80fd\u7121\u6cd5\u88ab\u7a05\u52d9\u5c40(ATO)\u8a8d\u53ef\u3002<\/strong><\/p>\n<p>\u901a\u5e38\u85aa\u916c\u65b9\u6848\u53ef\u4ee5\u5e6b\u52a9\u96c7\u54e1\u652f\u4ed8\u4ee5\u4e0b3\u7a2e\u985e\u578b\u7684\u8cbb\u7528\uff1a<\/p>\n<ol class=\"list-paddingleft-2\" style=\"list-style-type: decimal;\">\n<li><strong>\u54e1\u5de5\u798f\u5229\uff08Fringe Benefit\uff09\uff1a<\/strong>\u5e6b\u52a9\u54e1\u5de5\u8cfc\u8cb7\u8eca\u8f1b\uff0c\u5065\u5eb7\u4fdd\u96aa\uff0c\u5b50\u5973\u5b78\u8cbb\uff0c\u4ee5\u53ca\u652f\u4ed8\u4e00\u4e9b\u79c1\u4eba\u8cbb\u7528\u7b49\u3002\u4f46\u662f\u8acb\u8a3b\u610f\uff1a\u7531\u65bc\u96c7\u4e3b\u9700\u8981\u70ba\u9019\u4e9b\u8cbb\u7528\u984d\u5916\u652f\u4ed8\u54e1\u5de5\u798f\u5229\u7a05\uff0c\u6240\u4ee5\u5728\u5be6\u969b\u4f7f\u7528\u6642\uff0c\u901a\u5e38\u5927\u578b\u516c\u53f8\u6bd4\u8f03\u9858\u610f\u5728\u62db\u8058\u54e1\u5de5\u6642\u63d0\u4f9b\u9019\u500b\u9078\u9805\u3002<\/li>\n<li><strong>\u88ab\u8c41\u514d\u7684\u54e1\u5de5\u798f\u5229\uff08Exempt Benefits\uff09<\/strong>: \u652f\u4ed8\u624b\u6a5f\uff0c\u7b46\u8a18\u672c\u96fb\u8166\uff0c\u9632\u8b77\u985e\u8863\u7269\uff0c \u4ee5\u53ca\u548c\u8077\u696d\u76f8\u95dc\u7684\u8cbb\u7528\u3002\u96c7\u4e3b\u7121\u9700\u70ba\u9019\u985e\u8cbb\u7528\u652f\u4ed8\u54e1\u5de5\u798f\u5229\u7a05\uff0c\u9019\u662f\u56e0\u70ba\u9019\u4e9b\u798f\u5229\u7684\u8cbb\u7528\u5728\u54e1\u5de5\u5831\u500b\u4eba\u7a05\u6642\uff0c\u4e5f\u662f\u53ef\u4ee5\u9032\u884c\u7a05\u52d9\u62b5\u6263\u5f97\u958b\u652f\uff08Work-related expenses\uff09\u3002<\/li>\n<li><strong>\u990a\u8001\u4fdd\u96aa\uff08Superannuation Contribution\uff09<\/strong>: \u5c07\u90e8\u5206\u7a05\u524d\u85aa\u8cc7\u6295\u5165\u5230\u990a\u8001\u57fa\u91d1\u4e2d\u3002\u56e0\u70ba\u5728\u990a\u8001\u57fa\u91d1\u4e2d\uff0c\u7a05\u7387\u50c5\u70ba15%\uff0c\u9060\u4f4e\u65bc\u500b\u7a05\u7684\u7d2f\u9032\u7a05\u7387\u3002<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-7828 size-medium\" title=\"\u5982\u4f55\u4e0d\u51cf\u5c11\u6536\u5165\u5e76\u964d\u4f4e\u7a0e\u52a1\u652f\u51fa\uff1f\u2014\u2014 Salary Sacrifice Package\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200804133415-300x200.jpg\" alt=\"\u5982\u4f55\u4e0d\u51cf\u5c11\u6536\u5165\u5e76\u964d\u4f4e\u7a0e\u52a1\u652f\u51fa\uff1f\u2014\u2014 Salary Sacrifice Package\" width=\"300\" height=\"200\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200804133415-300x200.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200804133415-1024x682.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200804133415-768x512.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/04\/WeChat-Image_20200804133415.jpg 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u5c07\u90e8\u5206\u85aa\u916c\u901a\u904e\u85aa\u916c\u8a08\u5283\u653e\u5165<strong>\u516c\u5171\u990a\u8001\u57fa\u91d1\uff08Industrial Super Fund\uff09<\/strong>\u6709\u4e00\u500b\u975e\u5e38\u660e\u986f\u7684\u5f0a\u7aef\uff1a\u9019\u7b46\u9322\u5728\u7d55\u5927\u591a\u6578\u6642\u5019\u7121\u6cd5\u88ab\u60a8\u81ea\u7531\u7684\u652f\u914d\uff0c\u9700\u8981\u60a8\u9054\u5230\u53ef\u4ee5\u9818\u53d6Pension\u7684\u5e74\u9f61\u6642\uff0c\u624d\u53ef\u901a\u904e\u9818\u53d6Age Pension\u7684\u65b9\u5f0f\u9032\u884c\u652f\u53d6\u3002<\/p>\n<p>\u4f46\u662f\u6211\u5011\u9084\u6709\u4e00\u500b\u66f4\u52a0\u9748\u6d3b\u7684\u9078\u9805\uff0c\u90a3\u5c31\u662f\u6210\u7acb\u81ea\u7ba1\u990a\u8001\u57fa\u91d1\uff08Self-Managed Super Fund\uff0cSMSF\uff09\uff0c\u7d0d\u7a05\u4eba\u7121\u6cd5\u81ea\u7531\u652f\u914d\u6295\u8cc7\u9078\u9805\u548c\u512a\u5316\u6536\u5165\u3002\u76f8\u8f03\u65bc\u516c\u5171\u990a\u8001\u57fa\u91d1\uff0c\u81ea\u71df\u990a\u8001\u57fa\u91d1\uff08Self-Managed Super Fund\uff0cSMSF\uff09\uff0c\u80fd\u5920\u81ea\u7531\u7ba1\u7406\u6295\u8cc7\u7d44\u5408\uff0c\u9032\u800c\u9054\u5230\u6536\u76ca\u548c\u6536\u5165\u7684\u6700\u512a\u5316\u3002\u00a0\u81ea\u71df\u990a\u8001\u57fa\u91d1\u53ef\u6295\u8cc7\u8cc7\u7522\u5305\u62ec\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u516c\u53f8\u80a1\u7968\uff08\u6fb3\u6d32\u6216\u975e\u6fb3\u6d32\u4e0a\u5e02\u516c\u53f8\u548c\u975e\u4e0a\u5e02\u516c\u53f8\u7684\u80a1\u7968\uff09<\/li>\n<li>\u57fa\u91d1<\/li>\n<li>\u671f\u6b0a<\/li>\n<li>\u6c11\u7528\u4f4f\u5b85<\/li>\n<li>\u5546\u7528\u7269\u696d<\/li>\n<li>\u4f01\u696d\u50b5\u5238<\/li>\n<li>\u73fe\u91d1\u5b58\u6b3e\u7b49<\/li>\n<\/ul>\n<p>\u5982\u679c\u60a8\u5c0d\u5982\u4f55\u4f7f\u7528\u81ea\u7ba1\u990a\u8001\u91d1\uff08Self-Managed Super Fund\uff0cSMSF\uff09\u4ee5\u53ca\u85aa\u916c\u65b9\u6848\uff08Salary Sacrifice Package\uff09\u611f\u8208\u8da3\uff0c\u6b61\u8fce\u806f\u7d61\u6211\u5011\u9032\u884c\u54a8\u8a62\u3002\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c07\u6703\u6839\u64da\u60a8\u7684\u60c5\u6cc1\u70ba\u60a8\u63d0\u4f9b\u6574\u9ad4\u7684\u500b\u6027\u5316\u7a05\u52d9\u5b9a\u88fd\u65b9\u6848\uff0c\u5408\u7406\u5408\u898f\u964d\u4f4e\u7a05\u52d9\u6210\u672c\u3002<\/p>\n<p>\u5c0d\u653f\u7b56\/\u7a05\u6cd5\u7684\u6e96\u78ba\u7406\u89e3\uff0c\u5be6\u6642\u8ddf\u8e64\u4ee5\u53ca\u7814\u8b80\u662f <strong>\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf<\/strong> \u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\uff0c\u6211\u5011\u53ea\u4f7f\u7528\u7b2c\u4e00\u624b\u8cc7\u8a0a\u9032\u884c\u5206\u6790\u53ca\u89e3\u8b80\uff0c\u4f86\u6e90\u5305\u62ec\uff08\u4f46\u4e0d\u9650\u65bc\uff09\uff1aATO\uff0c\u6fb3\u5927\u5229\u4e9e\u8b70\u6703\u5b98\u65b9\u7db2\u7ad9\uff0c\u6fb3\u5927\u5229\u4e9eTreasury\u5b98\u7db2\uff0cBusiness Australia\uff0c\u6b0a\u5a01\u7a05\u6cd5\u6578\u64da\u5eab\uff0cChartered Accountant\u5b98\u7db2\u4ee5\u53ca\u5dde\u653f\u5e9c\u5b98\u7db2\u7b49\u3002<\/p>\n<p>\u5728\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u6211\u5011\u5e0c\u671b\u901a\u904e\u4e86\u89e3\u5ba2\u6236\uff0c\u5e6b\u52a9\u5ba2\u6236\u6574\u5408\u4e0d\u540c\u65b9\u9762\u7684\u8ca1\u7a05\u8cc7\u6e90\uff0c\u5f9e\u806f\u90a6\u653f\u5e9c\u653f\u7b56\/\u88dc\u52a9\uff0c\u7a05\u52d9\u6cd5\u898f\uff0c\u5230\u5dde\u653f\u5e9c\u6276\u6301\u8a08\u5283\uff0c\u88dc\u52a9\u4ee5\u53ca\u7a05\u6536\u653f\u7b56\uff0c\u518d\u5230\u884c\u696d\u5177\u9ad4\u88dc\u52a9\uff0c\u8ca1\u7a05\u898f\u5247\uff0c\u7a05\u52d9\u5408\u898f\u7b49\u3002\u6211\u5011\u5e0c\u671b\u901a\u904e\u63d0\u4f9b\u4e0d\u540c\u7dad\u5ea6\u7684\u670d\u52d9\uff0c\u8207\u5ba2\u6236\u5efa\u7acb\u4fe1\u4efb\uff0c\u53c3\u8207\u5230\u5ba2\u6236\u7684\u8ca1\u7a05\u6c7a\u7b56\u4e2d\u53bb\uff0c\u5e6b\u52a9\u5ba2\u6236\u6210\u9577\uff0c\u8207\u5ba2\u6236\u4e00\u540c\u9032\u6b65\u3002<\/p>\n<\/div>\n<div class=\"bpp-post-content\">\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\u95dc\u8cc7\u6599\uff1a<\/em><\/span><a href=\"https:\/\/www.ato.gov.au\/General\/Fringe-benefits-tax-(FBT)\/In-detail\/Employees\/Salary-sacrifice-arrangements-for-employees\/\" 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;\">https:\/\/www.ato.gov.au\/General\/Fringe-benefits-tax-(FBT)\/In-detail\/Employees\/Salary-sacrifice-arrangements-for-employees\/<\/span><\/em><\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":17,"featured_media":7826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[],"class_list":["post-7825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1699","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\/7825","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=7825"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7825\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/7826"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}