{"id":7999,"date":"2020-09-28T10:45:43","date_gmt":"2020-09-28T00:45:43","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/payroll-tax%e6%98%af%e4%bb%80%e4%b9%88\/"},"modified":"2025-02-18T21:46:28","modified_gmt":"2025-02-18T10:46:28","slug":"payroll-tax%e6%98%af%e4%bb%80%e9%ba%bd","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/payroll-tax%e6%98%af%e4%bb%80%e9%ba%bd\/","title":{"rendered":"Payroll Tax\u662f\u4ec0\u9ebd"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n<h2><strong>Payroll Tax\u7684\u57fa\u672c\u77e5\u8b58<\/strong><\/h2>\n<p>\u5728\u6fb3\u5927\u5229\u4e9e\uff0c\u4f01\u696d\u96c7\u50ad\u54e1\u5de5\u53ef\u80fd\u6703\u7522\u751f\u4e0d\u540c\u7684\u7a05\u52d9\u6210\u672c\u3002\u4e26\u4e14\u6709\u773e\u591a\u76f8\u95dc\u898f\u5b9a\u9700\u8981\u9075\u5b88\u3002\u9019\u4e9b\u898f\u5b9a\u5305\u62ec\uff1a<\/p>\n<ol class=\"list-paddingleft-2\">\n<li>Pay as you go (PAYG) withholding tax rules\uff0c\u5c31\u662f\u6211\u5011\u719f\u77e5\u7684\u9810\u6263\u7a05\uff1b<\/li>\n<li>Fringe Benefits Tax \uff08FBT\uff09\u54e1\u5de5\u798f\u5229\u7a05\uff1b<\/li>\n<li>\u91dd\u5c0d\u90e8\u5206\u7a2e\u985e\u96c7\u50ad\u5831\u916c\u7684\u7279\u6b8a\u898f\u5b9a\uff0c\u4f8b\u5982Employment termination payment (ETP), genuine redundancy\u7b49\uff1b<\/li>\n<li><strong>Payroll Tax \u5de5\u8cc7\u7a05\u3002<\/strong><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8000\" title=\"Payroll Tax\u662f\u4ec0\u4e48\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228.jpg\" alt=\"Payroll Tax\u662f\u4ec0\u9ebd\" width=\"1049\" height=\"409\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228.jpg 1280w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-300x117.jpg 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-1024x399.jpg 1024w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-768x299.jpg 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928103910-e1606259641228-16x6.jpg 16w\" sizes=\"auto, (max-width: 1049px) 100vw, 1049px\" \/><\/p>\n<h2><strong>Payroll Tax\u7684\u5b9a\u7fa9<\/strong><\/h2>\n<p><strong>\u5de5\u8cc7\u7a05<\/strong>\u662f\u6307\u7576\u4e00\u500b<strong>\u96c7\u4e3b<\/strong>\u652f\u4ed8\u54e1\u5de5<strong>\u5831\u916c<\/strong>\uff08Australian Taxable Wages\uff09\u9054\u5230\u4e00\u5b9a\u9650\u984d\u6642\uff0c\u96c7\u4e3b\u9700\u8981\u5411\u5404\u81ea\u6240\u5728\u7684\u5dde\u653f\u5e9c\u6216\u9818\u5730\u653f\u5e9c\u8ca1\u653f\u8fa6\u516c\u5ba4\uff08State Revenue Office\uff09\u7e73\u7d0d\u7684\u5dde\u653f\u5e9c\u7a05\u52d9\u4e00\u7a2e\u3002<\/p>\n<p>\u5404\u5dde\/\u9818\u5730\u653f\u5e9c\u5c0d\u5de5\u8cc7\u7a05\u5408\u898f\u8003\u91cf\u7684\u56e0\u7d20\u4e0d\u540c\uff0c\u4f46\u5927\u9ad4\u5305\u62ec:<\/p>\n<ul>\n<li>\u54e1\u5de5\u5831\u916c\u7e3d\u984d\uff08\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\u5de5\u8cc7\uff0c\u6d25\u8cbc\u548c\u990a\u8001\u91d1\u5728\u5167\u7684\u7e3d\u91d1\u984d\uff09\u4ee5\u53ca\uff1b<\/li>\n<li>\u7a05\u7387\uff1b<\/li>\n<li>\u96c7\u4e3b\u6240\u5728\u5340\u57df\uff08\u90e8\u5206\u5dde\u5167\u7684\u5730\u5340\u5de5\u8cc7\u7a05\u7a05\u7387\u4e0d\u540c\uff09\uff1b<\/li>\n<li>Grouping\uff08\u65e2\u76f8\u4e92\u95dc\u806f\u5be6\u9ad4\uff09\u4ee5\u53ca\u5404\u5dde\/\u9818\u5730\u7d93\u71df\u6240\u5e36\u4f86\u7684\u9650\u984d\u8abf\u6574\u7b49\u3002<\/li>\n<\/ul>\n<p><strong>\u5404\u9818\u5730\u653f\u5e9c\u4ee5\u53ca\u5dde\u653f\u5e9c\u8a2d\u5b9a\u7684\u9650\u984d\u4e0d\u76e1\u76f8\u540c\u3002\u4ee5\u6606\u5dde\u70ba\u4f8b\uff1a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8002 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928104028.png\" alt=\"\" width=\"602\" height=\"200\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928104028.png 602w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/09\/WeChat-Image_20200928104028-300x100.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>\u7576\u5e74\u5ea6\u652f\u4ed8\u5de5\u8cc7\u7e3d\u984d<strong>\u4f4e\u65bc<\/strong>$1.3 million\u6642\uff0c<strong>\u7121\u9700<\/strong>\u652f\u4ed8\u5de5\u8cc7\u7a05\u3002\u4f46\u662f\u7576\u96c7\u4e3b\u6bcf\u5468\u652f\u4ed8\u5de5\u8cc7\u8d85\u904e$25,000\u6bcf\u5468\u6642\uff0c\u4ecd\u7136\u9700\u8981\u5728\u7576\u6708\u7d50\u675f\u5f8c\u76847\u5929\u4e4b\u5167\u5411\u5dde\u653f\u5e9c\u8ca1\u653f\u8fa6\u516c\u5ba4<strong>\u8a3b\u518a\u4e26\u7533\u5831<\/strong>\uff0c\u540c\u6642\u9700\u8981\u6309\u7167\u8ca1\u653f\u8fa6\u516c\u5ba4\u8981\u6c42\u7684\u4e0d\u540c\u6642\u9593\u9032\u884c<strong>\u7533\u5831<\/strong>\u3002<\/p>\n<h2><strong>\u7a05\u7387<\/strong><\/h2>\n<ul class=\"list-paddingleft-2\">\n<li>\u5e74\u5ea6\u5831\u916c\u7e3d\u984d\u4f4e\u65bc$6.5 million\uff0c\u7e73\u7d0d4.75%<\/li>\n<li>\u5e74\u5ea6\u5831\u916c\u7e3d\u984d\u9ad8\u65bc$6.5 million\uff0c\u7e73\u7d0d4.95%<\/li>\n<li>\u90e8\u5206\u5340\u57df\u96c7\u4e3b\uff08Regional Employer\uff09\u7684\u5de5\u8cc7\u7a05\u7a05\u7387\uff1a<\/li>\n<\/ul>\n<ol class=\"list-paddingleft-2\">\n<li>\u5e74\u5ea6\u5831\u916c\u7e3d\u984d\u4f4e\u65bc$6.5 million\uff0c\u7e73\u7d0d3.75%<\/li>\n<li>\u5e74\u5ea6\u5831\u916c\u7e3d\u984d\u9ad8\u65bc$6.5 million\uff0c\u7e73\u7d0d3.75%<\/li>\n<\/ol>\n<h2><strong>\u5982\u4f55\u5b9a\u7fa9\u5340\u57df\u96c7\u4e3b\uff1f<\/strong><\/h2>\n<ul class=\"list-paddingleft-2\">\n<li>\u4e3b\u8981\u96c7\u50ad\u5340\u57df\uff08ABN\u8a3b\u518a\u5730\uff09\u5728\u4ee5\u4e0b\u5730\u5340\uff0c\u4ee5\u53ca\uff1a<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol class=\"list-paddingleft-2\">\n<li>Cairns<\/li>\n<li>Central Queensland<\/li>\n<li>Darling Downs Maranoa<\/li>\n<li>Mackay &#8211; Isaac &#8211; Whitsunday<\/li>\n<li>Queensland &#8211; Outback<\/li>\n<li>Townsville<\/li>\n<li>Wide Bay<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul class=\"list-paddingleft-2\">\n<li>85%\u7684\u5831\u916c\u7e3d\u984d\u652f\u4ed8\u7d66\u4e86\u8a72\u5340\u57df\u7684\u54e1\u5de5\u3002<\/li>\n<\/ul>\n<p>\u9700\u8981\u8a3b\u610f\u7684\u662f\uff0cJobKeeper Payment Scheme\u4e0d\u9700\u8981\u8a08\u7b97\u5165\u54e1\u5de5\u5831\u916c\u7e3d\u984d\u3002\u540c\u6642\u6606\u5dde\u653f\u5e9c\u9084\u63d0\u4f9b\u4e0d\u540c\u7a2e\u985e\u7684\u5de5\u8cc7\u7a05\u8fd4\u9084\u3002\u7576\u7d93\u71df\u4e3b\u9ad4\u5728\u5be6\u65bd\u8de8\u5dde\u7d93\u71df\u6642\uff0c\u9700\u8981\u7d50\u5408\u4e0d\u540c\u5dde\u7684\u5de5\u8cc7\u7a05\u9650\u984d\u5be6\u65bd\u8abf\u6574\u3002\u7531\u65bc\u4eca\u5e74\u75ab\u60c5\u7684\u5f71\u97ff\uff0c\u5404\u5dde\/\u9818\u5730\u653f\u5e9c\u8ca1\u653f\u8fa6\u516c\u5ba4\u9084\u63d0\u4f9b\u4e86\u4e0d\u540c\u7a0b\u5ea6\u7684\u5de5\u8cc7\u7a05\u6e1b\u514d\u3002<\/p>\n<p>\u5353\u8aa0\u7acb\u548c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u63d0\u4f9b\u5b8c\u5584\u7684\u5de5\u8cc7\u7a05\u7533\u5831\u670d\u52d9\uff0c\u8f14\u52a9\u96c7\u4e3b\u5b8c\u5584\u7684\u8003\u616e\u6574\u9ad4\u7a05\u52d9\u898f\u5283\u3002<\/p>\n<p>\u5176\u4ed6\u5dde\u5de5\u8cc7\u7a05\u8a73\u7d30\u8cc7\u6599\u67e5\u8a62\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u7dad\u591a\u5229\u4e9e\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.sro.vic.gov.au\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.vic.gov.au\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u65b0\u5357\u5a01\u723e\u58eb\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.revenue.nsw.gov.au\/taxes-duties-levies-royalties\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.nsw.gov.au\/taxes-duties-levies-royalties\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u5357\u6fb3\u5927\u5229\u4e9e\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.revenuesa.sa.gov.au\/taxes-and-duties\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenuesa.sa.gov.au\/taxes-and-duties\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u897f\u6fb3\u5927\u5229\u4e9e\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/about-payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wa.gov.au\/organisation\/department-of-finance\/about-payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u5317\u9818\u5730<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/treasury.nt.gov.au\/dtf\/territory-revenue-office\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/treasury.nt.gov.au\/dtf\/territory-revenue-office\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u9996\u90fd\u9818\u5730<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.revenue.act.gov.au\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.revenue.act.gov.au\/payroll-tax<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><strong>\u6606\u58eb\u862d\u5dde<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"557\"><a href=\"https:\/\/www.business.qld.gov.au\/running-business\/employing\/payroll-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.business.qld.gov.au\/running-business\/employing\/payroll-tax<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c0d\u8ca1\u52d9\u7a05\u52d9\u7684\u6e96\u78ba\u7406\u89e3\uff0c\u5be6\u6642\u66f4\u65b0\u4ee5\u53ca\u5206\u4eab\u6700\u65b0\u6cd5\u6848\u662f\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf\u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\u3002\u5353\u8aa0\u7acb\u548c\u7684\u6703\u8a08\u5e2b\u5011\u901a\u904e\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf\u4ee5\u6211\u5011\u7684\u8996\u89d2\u767c\u5e03\u5404\u985e\u5206\u6790\u4ee5\u53ca\u89e3\u8b80\u3002\u6211\u5011\u5be6\u6642\u66f4\u65b0\u7684\u653f\u7b56\u4f86\u6e90\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\u806f\u90a6\u7a05\u52d9\u5c40(ATO)\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 Accountants\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\u901a\u904e\u4e86\u89e3\u5ba2\u6236\uff0c\u5206\u6790\u4e0d\u540c\u65b9\u9762\u7684\u8ca1\u7a05\u6cd5\u6848\uff0c \u7d50\u5408\u6211\u5011\u5718\u968a\u7684\u8c50\u5bcc\u5be6\u969b\u7d93\u9a57\uff0c\u63d0\u4f9b\u6700\u4f73\u53c3\u8003\u65b9\u6848\u3002\u662f\u60a8\u6700\u4f73\u7684\u8ca1\u7a05\u5925\u4f34\u3002<\/p>\n<p><em><strong>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599<\/strong><\/em><\/p>\n<p><a href=\"https:\/\/www.payrolltax.gov.au\/\" target=\"_blank\" rel=\"noopener\"><em>Payroll Tax Australia<\/em><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u5de5\u8d44\u7a0e\uff08Payroll Tax\uff09\u662f\u6307\u5f53\u4e00\u4e2a\u96c7\u4e3b\u652f\u4ed8\u5458\u5de5\u62a5\u916c\u8fbe\u5230\u4e00\u5b9a\u9650\u989d\u65f6\uff0c\u96c7\u4e3b\u9700\u8981\u5411\u5404\u81ea\u6240\u5728\u7684\u5dde\u653f\u5e9c\u6216\u9886\u5730\u653f\u5e9c\u8d22\u653f\u529e\u516c\u5ba4\uff08State Revenue Office\uff09\u7f34\u7eb3\u7684\u7a0e\u52a1\u3002<\/p>\n","protected":false},"author":18,"featured_media":8000,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1699],"tags":[1526,1527],"class_list":{"0":"post-7999","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-1699","8":"tag--zh-hant","10":"masonry-post","11":"generate-columns","12":"tablet-grid-50","13":"mobile-grid-100","14":"grid-parent","15":"grid-20"},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7999","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=7999"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/7999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8000"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=7999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=7999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=7999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}