{"id":8072,"date":"2020-08-11T09:44:52","date_gmt":"2020-08-10T23:44:52","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/%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\/"},"modified":"2024-11-05T18:21:43","modified_gmt":"2024-11-05T07:21:43","slug":"%e5%a5%91%e7%b4%84%e5%9e%8b%e4%bf%a1%e6%89%98%e7%9a%84%e5%85%8d%e7%a8%85%e6%94%b6%e5%85%a5%e4%b8%80%e5%ae%9a%e5%85%8d%e7%a8%85%e5%97%8e","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%a5%91%e7%b4%84%e5%9e%8b%e4%bf%a1%e6%89%98%e7%9a%84%e5%85%8d%e7%a8%85%e6%94%b6%e5%85%a5%e4%b8%80%e5%ae%9a%e5%85%8d%e7%a8%85%e5%97%8e\/","title":{"rendered":"\u5951\u7d04\u578b\u4fe1\u6258\u7684\u514d\u7a05\u6536\u5165\u4e00\u5b9a\u514d\u7a05\u55ce\uff1f"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8073\" title=\"\u514d\u7a0e\u6536\u5165\u4e0d\u4e00\u5b9a\u514d\u7a0e\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093102-e1597103017445.jpg\" alt=\"\u514d\u7a05\u6536\u5165\u4e0d\u4e00\u5b9a\u514d\u7a05\" width=\"714\" height=\"476\" \/><\/p>\n<h2><strong>\u6703\u8a08\u5229\u6f64 vs \u7a05\u52d9\u5229\u6f64<\/strong><\/h2>\n<p>\u6703\u8a08\u6e96\u5247 (Australian Accounting Standards)\u548c\u7a05\u52d9\u898f\u5247\u5c0d\u8ca1\u52d9\u5831\u8868\u4e2d\u7d55\u5927\u90e8\u5206\u6536\u5165\u548c\u8cbb\u7528\u7684\u8981\u6c42\u662f\u985e\u4f3c\u7684\u3002\u6fb3\u6d32\u5927\u591a\u6578\u4f01\u696d\u5c6c\u65bc\u7a05\u52d9\u898f\u5247\u4e0b\u7684\u5c0f\u751f\u610f (Small Business)\u3002\u7a05\u52d9\u898f\u5247\u5c0d\u65bc\u6b64\u985e\u4f01\u696d\u5831\u7a05\u63d0\u4f9b\u4e86\u7c21\u5316\u5831\u8868\u7684\u898f\u5247\u3002\u4f7f\u7528\u7c21\u5316\u898f\u5247\u6703\u4f7f\u4f01\u696d\u8a08\u7b97\u51fa\u4e0d\u540c\u7684\u6703\u8a08\u5229\u6f64\uff08Accounting profit\uff09\u548c\u7a05\u52d9\u5229\u6f64\uff08Tax profit\uff09\uff0c\u5728\u4e0d\u540c\u7684\u5be6\u9ad4\u67b6\u69cb\u4e0b\u53ef\u80fd\u6703\u51fa\u73fe\u90e8\u5206\u6536\u5165\u8b8a\u6210\u4e86\u514d\u7a05\u6536\u5165(Non-assessable Income)\u3002<\/p>\n<p><strong>\u7576\u5951\u7d04\u578b\u4fe1\u6258\u6216\u8005\u56fa\u5b9a\u4fe1\u6258 (Unit Trust\/Fixed Trust)\u7684\u6703\u8a08\u5229\u6f64\u5927\u65bc\u7a05\u52d9\u5229\u6f64\u6642\uff0c\u53ef\u80fd\u7522\u751f\u8cc7\u672c\u5229\u5f97\u7a05\u8a08\u7b97(Trigger CGT event E4)<\/strong>\u3002<\/p>\n<p>\u5951\u7d04\u578b\u4fe1\u6258\u7684\u6703\u8a08\u5229\u6f64\uff08Accounting profit\uff09\u548c\u7a05\u52d9\u5229\u6f64(Tax profit\uff09\u662f\u5982\u4f55\u8a08\u7b97\u51fa\u4f86\u7684\uff1f<\/p>\n<p>\u6211\u5011\u4f7f\u7528\u4e0b\u8868\u9032\u884c\u8209\u4f8b\uff1a<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8075 aligncenter\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093242.png\" alt=\"\" width=\"694\" height=\"851\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093242.png 622w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093242-244x300.png 244w\" sizes=\"auto, (max-width: 694px) 100vw, 694px\" \/><\/p>\n<p>\u6839\u64da\u6703\u8a08\u6e96\u5247\u4ee5\u53ca\u4fe1\u6258\u6cd5\u76f8\u95dc\u898f\u5b9a\uff0c\u5951\u7d04\u578b\u4fe1\u6258\u7684\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u5c07\u88ab\u5206\u914d\u6703\u8a08\u5229\u6f64$60,000\uff1b\u7136\u800c\u6839\u64da\u7a05\u6cd5\u7684\u76f8\u95dc\u898f\u5b9a\uff0c\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u5728\u7a05\u52d9\u5831\u8868\u4e2d\u7533\u5831\u7a05\u52d9\u6536\u5165$56,000\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8076 size-full\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093311.png\" alt=\"\u5951\u7d04\u578b\u4fe1\u6258\" width=\"514\" height=\"103\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093311.png 514w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2020\/08\/WeChat-Image_20200811093311-300x60.png 300w\" sizes=\"auto, (max-width: 514px) 100vw, 514px\" \/><\/p>\n<h2><strong>\u4ec0\u9ebd\u662f\u8cc7\u672c\u5229\u5f97\u7a05 E4 (CGT event E4)?<\/strong><\/h2>\n<p>\u7576\u5951\u7d04\u578b\u4fe1\u6258\u6216\u8005\u56fa\u5b9a\u4fe1\u6258\u5206\u914d\u4e0d\u8a08\u7a05\u5206\u914d\u6642(Non-assessable distribution)\uff0c\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8a8d\u8cfc\u6210\u672c(Cost base) \u6703\u88ab\u62b5\u6d88\u6216\u8005\u901a\u904e\u8cc7\u672c\u5229\u5f97\u7a05E4\u7522\u751f\u683c\u5916\u7684\u7a05\u52d9\u6536\u5165\u3002<\/p>\n<p>\u7576\u4e0d\u8a08\u7a05\u5206\u914d\u5c0f\u65bc\u7b49\u65bc\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8a8d\u8cfc\u6210\u672c\u6642\uff0c\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8a8d\u8cfc\u6210\u672c\u6703\u88ab\u76f8\u61c9\u7684\u6e1b\u5c11\u3002\u5728\u88ab\u6e1b\u5c11\u7576\u5e74\u4e0d\u9700\u8981\u7533\u5831\u5176\u4ed6\u6536\u5165\u3002\u5728\u51fa\u552e\u55ae\u4f4d\u4fe1\u6258\u6b0a\u76ca\u6642\uff0c\u8a8d\u8cfc\u6210\u672c\u70ba\u96f6\u6216\u8005\u76f8\u61c9\u7684\u964d\u4f4e\u7684\u6578\u503c\u3002<\/p>\n<p>\u7576\u4e0d\u8a08\u7a05\u5206\u914d\u5927\u7d04\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8a8d\u8cfc\u6210\u672c\u6642\uff0c\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u5728\u6536\u5230\u5206\u914d\u7576\u5e74\u9700\u8981\u7533\u5831\u76f8\u61c9\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u3002<\/p>\n<p><strong>\u6309\u7167Wealthy Unit Trust \u7684\u4ee5\u4e0a\u8a08\u7b97\u70ba\u4f8b<\/strong>\uff1a<\/p>\n<p>\u5982\u679c\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8a8d\u8cfc\u6210\u672c\u662f$10,000<\/p>\n<p>\u57282020\u5e74\u8ca1\u5e74\u5f8c\uff0c \u8a8d\u8cfc\u6210\u672c\u6e1b\u5c11\u70ba$10,000 &#8211; $4,000 = $6,000<\/p>\n<p>\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u57282022\u8ca1\u5e74\u51fa\u552e\u5168\u90e8\u4fe1\u6258\u6b0a\u76ca\u6240\u5f97$10,000\uff0c\u8cc7\u672c\u5229\u5f97\u7a05\u7684\u8a08\u7b97\u662f\uff1a<\/p>\n<p>\u51fa\u552e\u6240\u5f97\uff1a $10,000<\/p>\n<p>\u7a05\u52d9\u8a8d\u8cfc\u6210\u672c\uff1a$\u00a0 6,000<\/p>\n<p>\u8cc7\u672c\u5229\u5f97\uff1a$\u00a0 4,000<\/p>\n<p>\u5982\u679c\u55ae\u4f4d\u4fe1\u6258\u6301\u6709\u4eba\u7684\u8a8d\u8cfc\u6210\u672c\u662f$3,000<\/p>\n<p>\u57282020\u5e74\u8ca1\u5e74\u5f8c\uff0c \u8a8d\u8cfc\u6210\u672c\u6e1b\u5c11\u70ba\u96f6\uff1b\u4e26\u4e14\u7522\u751f$4,000 &#8211; $3,000 = $1,000\u8cc7\u672c\u5229\u5f97\u3002<\/p>\n<h2><strong>\u4e0d\u540c\u7684\u5be6\u9ad4\u4e0d\u540c\u7684\u7a05\u52d9\u7d50\u679c<\/strong><\/h2>\n<p><strong>\u514d\u7a05\u6536\u5165\u901a\u5e38\u6709\u61c9\u7528\u7684\u7bc4\u570d\u3002\u4ee5\u4e0a\u8cc7\u672c\u5229\u5f97\u7a05E4\u7684\u5206\u6790\u662f\u5176\u4e2d\u4e00\u7a2e\u60c5\u6cc1\u3002\u5c0f\u751f\u610f\u8cc7\u672c\u5229\u5f97\u6e1b\u514d(Small Business CGT Concessions) \u901a\u5e38\u6703\u4f7f\u4f01\u696d\u63a8\u9072\u6216\u8005\u6e1b\u5c11\u7a05\u52d9\u8cc7\u672c\u5229\u5f97\u5229\u6f64\u3002\u4f01\u696d\u7684\u6cd5\u5f8b\u7d50\u69cb\u4e0d\u540c\u6703\u7522\u751f\u4e0d\u540c\u7684\u7a05\u52d9\u7d50\u679c\uff0c \u6bd4\u5982\u4f01\u696d\u5982\u679c\u662f\u6709\u9650\u8cac\u4efb\u516c\u53f8\u53ef\u80fd\u53ea\u6703\u5728\u516c\u53f8\u5167\u514d\u7a05\u3002\u7576\u516c\u53f8\u5206\u914d\u7d05\u5229\u7d66\u80a1\u6771\u6642\u80a1\u6771\u9700\u8981\u6309\u7167\u898f\u5b9a\u7e73\u7d0d\u6240\u5f97\u7a05\uff1b\u540c\u6a23\u7684\u60c5\u6cc1\u53ef\u4ee5\u4f7f\u7528\u5bb6\u5ead\u4fe1\u6258\u9054\u5230\u6eff\u610f\u7684\u7d50\u679c\u3002<\/strong><\/p>\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<strong>\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf<\/strong>\u4e00\u76f4\u79c9\u627f\u7684\u7406\u5ff5\u3002\u5353\u8aa0\u7acb\u548c\u7684\u6703\u8a08\u5e2b\u5011\u901a\u904e<strong>\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf<\/strong>\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\u6211\u5011\u662f\u60a8\u6700\u4f73\u7684\u8ca1\u7a05\u5925\u4f34\u3002<\/p>\n<p><em>\u672c\u6587\u6240\u6d89\u53ca\u7684\u76f8\u95dc\u8cc7\u6599\u00a0 \u00a0<\/em><em>QC52215<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\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":1,"featured_media":8073,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1695],"tags":[1509],"class_list":["post-8072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1695","tag--zh-hant","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\/8072","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=8072"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8072\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8073"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}