{"id":8807,"date":"2020-03-11T01:23:07","date_gmt":"2020-03-10T14:23:07","guid":{"rendered":"https:\/\/mnygroup.com.au\/%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91\/"},"modified":"2024-11-05T18:47:54","modified_gmt":"2024-11-05T07:47:54","slug":"%e7%a8%85%e5%8b%99%e5%b1%85%e6%b0%91","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e7%a8%85%e5%8b%99%e5%b1%85%e6%b0%91\/","title":{"rendered":"\u6b64\u5c45\u6c11\u975e\u5f7c\u5c45\u6c11\uff0c\u5982\u4f55\u5224\u65b7\u60a8\u662f\u5426\u662f\u7a05\u52d9\u5c45\u6c11\uff1f"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<p>\u6700\u8fd1\u7684\u75ab\u60c5\u8b93\u6574\u500b\u4e16\u754c\u90fd\u5728\u70ba\u6b66\u6f22\u64d4\u5fc3\uff0c\u6fb3\u6d32\u653f\u5e9c\u66f4\u662f\u57282020\u5e742\u67081\u65e5\u5c01\u9396\u4e86\u975e\u6fb3\u5927\u5229\u4e9e\u5c45\u6c11\u7684\u5165\u5883\u901a\u9053\uff0c\u5728\u8072\u660e\u4e2d\u660e\u78ba\u8868\u793a\u53ea\u6709\u516c\u6c11\uff08Citizen\uff09\u548c\u6c38\u4e45\u5c45\u6c11\uff08Permanent Resident\uff09\u53ca\u5176\u76f4\u7cfb\u89aa\u5c6c\u53ef\u5165\u5883\u3002\u90a3\u9ebc\uff0c\u5982\u679c\u5728\u5e74\u7d42\u9000\u7a05\uff08Tax Return\uff09\u4e2d\u586b\u5beb\u4e86&#8221;Resident&#8221;\uff0c\u662f\u5426\u5c31\u4ee3\u8868\u6211\u5011\u5c31\u53ef\u4ee5\u6b63\u5e38\u5165\u5883\u4e86\u5462?<\/p>\n<p><strong>\u7b54\u6848\u662f\u5426\u5b9a\u7684<\/strong>\u3002\u56e0\u70ba\u6fb3\u5927\u5229\u7a05\u52d9\u5c40\uff08ATO\uff09\u548c\u6fb3\u5927\u5229\u4e9e\u79fb\u6c11\u5c40\uff08Department of Home Affairs\uff09\u6240\u4f7f\u7528\u7684Residency\u4e26\u975e\u4e00\u500b\u6982\u5ff5\u3002<\/p>\n<h3>\u6eff\u8db3\u7a05\u52d9\u5c45\u6c11\u7684\u689d\u4ef6<\/h3>\n<p>\u5728\u6fb3\u5927\u5229\u4e9e\u7684\u7a05\u52d9\u7cfb\u7d71\u4e2d\uff0c<strong>\u91dd\u5c0d\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\u548c\u975e\u7a05\u52d9\u5c45\u6c11\u7684\u5f81\u7a05\u689d\u4ef6\u662f\u4e0d\u76f8\u540c\u7684<\/strong>\u3002\u5982\u679c\u60a8\u88ab\u8996\u70ba\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\uff0c\u60a8\u5c07\u9700\u8981\u6309\u7167\u6fb3\u5927\u5229\u4e9e\u7d2f\u9032\u7387(Progressive tax rate)\u5c0d\u60a8\u5168\u7403\u7bc4\u570d\u5167\u7684\u6536\u5165\u548c\u8cc7\u672c\u6536\u76ca\u9032\u884c\u7d0d\u7a05\u3002\u6b64\u5916\uff0c\u500b\u4eba\u9084\u9700\u8981\u7e73\u7d0d\u570b\u6c11\u91ab\u7642\u8cbb\uff08Medicare\uff09\u6216\u570b\u6c11\u91ab\u7642\u9644\u52a0\u8cbb\uff08Medicare Levy Surcharge\uff09\u3002\u800c\u5982\u679c\u60a8\u88ab\u8996\u70ba\u6fb3\u5927\u5229\u4e9e\u975e\u7a05\u52d9\u5c45\u6c11\uff0c\u5247\u53ea\u9700\u6839\u64da\u6fb3\u5927\u5229\u4e9e\u5883\u5167\u7684\u6240\u5f97\u6536\u5165\u7e73\u7a05\u3002<\/p>\n<p>\u6fb3\u6d32\u7a05\u52d9\u5c40\uff08ATO\uff09\u4e3b\u8981\u4f7f\u7528\u4ee5\u4e0b\u56db\u500b\u6e2c\u8a66\u4f86\u754c\u5b9a\u4e00\u500b\u4eba\u6216\u5be6\u9ad4\u662f\u5426\u662f\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c45\u6c11\u3002\u6eff\u8db3\u76f8\u61c9\u7684\u689d\u4ef6\uff0c\u5c07\u6703\u88ab\u754c\u5b9a\u70ba\u662f\u6fb3\u6d32\u7684\u7a05\u52d9\u5c45\u6c11\uff1a<\/p>\n<h3><span style=\"color: #007cc3;\">1. \u5c45\u6c11\u6e2c\u8a66\uff08Resides Test\uff09<\/span><\/h3>\n<p>\u4e3b\u8981\u8003\u616e\u7684\u56e0\u7d20\u5305\u62ec\u5728\u76f8\u61c9\u7d0d\u7a05\u5e74\u5ea6\uff1a<\/p>\n<ul class=\"list-paddingleft-2\" style=\"list-style-type: disc;\">\n<li>\u662f\u5426\u5728\u6fb3\u6d32\u5b9a\u5c45<\/li>\n<li>\u4f86\u6fb3\u6d32\u7684\u76ee\u7684\u3001\u983b\u7387\u7b49<\/li>\n<li>\u662f\u5426\u8207\u6fb3\u6d32\u5b58\u5728\u5546\u696d\u6216\u96c7\u50ad\u95dc\u7cfb<\/li>\n<li>\u662f\u5426\u5728\u6fb3\u6d32\u64c1\u6709\u623f\u7522\u3001\u8cc7\u7522<\/li>\n<li>\u6fb3\u6d32\u7684\u5bb6\u5ead\u548c\u793e\u6703\u95dc\u7cfb\u7b49<\/li>\n<\/ul>\n<h3><span style=\"color: #007cc3;\">2. \u4f4f\u6240\uff08Domicile\uff09\u6e2c\u8a66\u00a0(\u4e3b\u8981\u7528\u4f86\u5224\u65b7\u96e2\u958b\u6fb3\u6d32\u7684\u4eba\u662f\u5426\u9084\u6eff\u8db3\u7a05\u52d9\u5c45\u6c11\u7684\u689d\u4ef6)<\/span><\/h3>\n<p>\u9019\u500b\u6e2c\u8a66\u4e3b\u8981\u9700\u8981\u5224\u65b7\u4e00\u500b\u4eba\u7684\u4f4f\u6240\u5728\u54ea\u88cf\u4f86\u6c7a\u5b9a\u662f\u5426\u70ba\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u3002\u4f4f\u6240\u662f\u6307\u88ab\u6cd5\u5f8b\u8a8d\u70ba\u53ef\u4ee5\u6c38\u9060\u4f5c\u70ba\u5bb6\u7684\u4e00\u500b\u5730\u65b9\uff0c\u6bd4\u5982\u51fa\u751f\u5730\u3002\u5047\u5982\u6fb3\u5927\u5229\u4e9e\u662f\u60a8\u7684\u4f4f\u6240\uff0c \u90a3\u9ebd\u4f60\u5c07\u88ab\u8a8d\u5b9a\u70ba\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u3002\u5982\u679c\u60a8\u6c38\u4e45\u6027\u7684\u6539\u8b8a\u4e86\u81ea\u5df1\u7684\u4f4f\u6240\uff0c\u60a8\u4e5f\u53ef\u4ee5\u9078\u64c7\u65b0\u7684\u4f4f\u6240\u4f5c\u70ba\u4f4f\u6240\u3002<\/p>\n<h3><span style=\"color: #007cc3;\">3. \u6fb3\u5927\u5229\u4e9e\u5be6\u969b\u505c\u7559\u7684\u6642\u9593\uff08183-day Test\uff09<\/span><\/h3>\n<p>\u9019\u500b\u6e2c\u8a66\u9069\u7528\u65bc\u524d\u5f80\u6fb3\u6d32\u7684\u500b\u4eba\u4f86\u5224\u65b7\u81ea\u5df1\u662f\u5426\u7b26\u5408\u7a05\u52d9\u5c45\u6c11\u7684\u689d\u4ef6\u3002\u5176\u898f\u5b9a\u5728\u4e00\u500b\u8ca1\u5e74\u5167\uff0c\u53ea\u8981\u5728\u6fb3\u6d32\u505c\u7559\u6eff183\u5929\uff0c\u7121\u8ad6\u662f\u9023\u7e8c\u6027\uff0c\u9084\u662f\u6709\u9593\u65b7\uff0c\u60a8\u5c31\u7b26\u5408\u7a05\u52d9\u5c45\u6c11\u7684\u8981\u6c42\u3002\u4f46\u662f\u540c\u6642\uff0c\u6211\u5011\u4ecd\u9700\u8981\u8003\u616e\u60a8\u7559\u5728\u6fb3\u6d32\u7684\u76ee\u7684\u3002<\/p>\n<h3><span style=\"color: #007cc3;\">4. The Commonwealth Superannuation Test<\/span><\/h3>\n<p>\u9069\u7528\u65bc\u5728\u6d77\u5916\u5de5\u4f5c\u7684\u806f\u90a6\u653f\u5e9c\u7684\u54e1\u5de5\uff0c\u6216\u8005CSS (Commonwealth Superannuation Corporation)\u3001PSS (Public Sector Superannuation Scheme) \u7684\u6210\u54e1\u3002<\/p>\n<p>\u7136\u800c\uff0c\u901a\u5e38\u5728\u5224\u65b7\u662f\u5426\u7b26\u5408\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u7684\u8981\u6c42\u6642\uff0c\u6211\u5011\u9084\u662f\u9700\u8981\u8003\u616e\u591a\u65b9\u56e0\u7d20\uff0c\u4e0d\u53ef\u4e00\u6982\u800c\u8ad6\u3002<\/p>\n<p>\u5982\u679c\u60a8\u6709\u4efb\u4f55\u554f\u984c\uff0c\u6b61\u8fce\u5927\u5bb6\u6383\u63cf\u5e95\u90e8\u4e8c\u7dad\u78bc\u6211\u5011\u54a8\u8a62<span style=\"font-size: inherit; background-color: var(--base-3);\">\u3002<\/span><\/p>\n<h3><strong>\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf<\/strong><\/h3>\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\u7acb\u548c\u7684\u6703\u8a08\u5e2b\u5011\u901a\u904e\u6fb3\u6d32\u8ca1\u7a05\u89c0\u5bdf\u767c\u5e03\u6211\u5011\u7684\u8996\u89d2\u7684\u5206\u6790\u4ee5\u53ca\u89e3\u8b80\u3002 \u6211\u5011\u5be6\u6642\u66f4\u65b0\u7684\u653f\u7b56\u4f86\u6e90\u5305\u62ec\u4f46\u4e0d\u9650\u65bc<a href=\"https:\/\/www.ato.gov.au\/\" target=\"_blank\" rel=\"noopener\">\u806f\u90a6\u7a05\u52d9\u5c40(ATO)<\/a>\uff0c<a href=\"https:\/\/www.aph.gov.au\/\" target=\"_blank\" rel=\"noopener\">\u6fb3\u5927\u5229\u4e9e\u8b70\u6703\u5b98\u65b9\u7db2\u7ad9<\/a>\uff0c<a href=\"https:\/\/treasury.gov.au\/\" target=\"_blank\" rel=\"noopener\">\u6fb3\u5927\u5229\u4e9eTreasury\u5b98\u7db2<\/a>\uff0c<a href=\"https:\/\/www.businessaustralia.com\/\" target=\"_blank\" rel=\"noopener\">Business Australia<\/a>\uff0c<a href=\"http:\/\/www.austlii.edu.au\/\" target=\"_blank\" rel=\"noopener\">\u6b0a\u5a01\u7a05\u6cd5\u6578\u64da\u5eab<\/a>\uff0c<a href=\"https:\/\/www.charteredaccountantsanz.com\/\" target=\"_blank\" rel=\"noopener\">Chartered Accountant\u5b98\u7db2<\/a>\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<div class=\"bpp-post-content\">\n<p style=\"text-align: left;\"><span style=\"text-align: justify; color: #000000; 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 style=\"font-size: 17px; text-align: justify; background-color: var(--base-3);\" href=\"https:\/\/www.ato.gov.au\/misc\/downloads\/pdf\/qc33241.pdf\" 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;\">QC33241<\/span><\/em><\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u7a0e\u52a1\u7cfb\u7edf\u4e2d\uff0c\u9488\u5bf9\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u548c\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u5f81\u7a0e\u6761\u4ef6\u662f\u4e0d\u76f8\u540c\u7684\u3002\u5982\u679c\u60a8\u88ab\u89c6\u4e3a\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\uff0c\u60a8\u5c06\u9700\u8981\u6309\u7167\u6fb3\u5927\u5229\u4e9a\u7d2f\u8fdb\u7387(Progressive tax rate)\u5bf9\u60a8\u5168\u7403\u8303\u56f4\u5185\u7684\u6536\u5165\u548c\u8d44\u672c\u6536\u76ca\u8fdb\u884c\u7eb3\u7a0e<\/p>\n","protected":false},"author":1,"featured_media":8808,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1701],"tags":[],"class_list":["post-8807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1701","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\/8807","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=8807"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8807\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8808"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}