{"id":8993,"date":"2018-06-22T07:06:38","date_gmt":"2018-06-21T21:06:38","guid":{"rendered":"https:\/\/mnygroup.com.au\/%e5%9c%9f%e5%9c%b0%e7%a8%8e%e7%ba%b3%e7%a8%8e%e7%be%a4%e4%bd%93land-tax-group-%e7%bc%ba%e5%b8%ad%e4%b8%9a%e4%b8%bb%e9%99%84%e5%8a%a0%e7%a8%8eabsentee-owner-surcharge\/"},"modified":"2024-11-05T18:14:47","modified_gmt":"2024-11-05T07:14:47","slug":"%e5%9c%9f%e5%9c%b0%e7%a8%85%e7%b4%8d%e7%a8%85%e7%be%a4%e9%ab%94-land-tax-group-%e7%bc%ba%e5%b8%ad%e6%a5%ad%e4%b8%bb%e9%99%84%e5%8a%a0%e7%a8%85absentee-owner-surcharge","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%9c%9f%e5%9c%b0%e7%a8%85%e7%b4%8d%e7%a8%85%e7%be%a4%e9%ab%94-land-tax-group-%e7%bc%ba%e5%b8%ad%e6%a5%ad%e4%b8%bb%e9%99%84%e5%8a%a0%e7%a8%85absentee-owner-surcharge\/","title":{"rendered":"\u571f\u5730\u7a05\u7d0d\u7a05\u7fa4\u9ad4 (Land tax group)"},"content":{"rendered":"<p>\u7dad\u5dde\u7a05\u52d9\u5c40\uff08State Revenue Office\uff09\u95dc\u65bc\u571f\u5730\u7a05\u7684\u7db2\u9801\uff08<a href=\"https:\/\/www.sro.vic.gov.au\/land-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.sro.vic.gov.au\/land-tax<\/a>\uff09\u4e0a\u53ef\u4ee5\u770b\u5230\uff0c\u300c\u95dc\u65bc\u571f\u5730\u7a05\uff0c\u4f60\u61c9\u8a72\u77e5\u9053\u54ea\u4e9b\uff1f\u300d\u4e0b\u9762\u7b2c\u4e00\u689d\u5c31\u662f\uff1a\u60a8\u76842017\u548c2018\u571f\u5730\u7a05\u5e33\u55ae\u662f\u57fa\u65bc2016\u5e74\u5e02\u653f\u5ef3\u4f5c\u51fa\u7684\u571f\u5730\u50f9\u503c\u8a55\u4f30\uff0c\u4e26\u4e14\u57282017\u5e74\u53ef\u80fd\u6703\u4e0a\u6f32\u3002\u571f\u5730\u7a05\u6539\u9769\u4f7f\u5f97\u8a31\u591a\u696d\u4e3b\u7684\u6295\u8cc7\u6210\u672c\u4e0d\u65b7\u4e0a\u6f32\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u4f01\u696d\u6301\u6709\u571f\u5730\u8005\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8996\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/land-tax-300x148.png\" alt=\"\" width=\"300\" height=\"148\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/land-tax-300x148.png 300w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/land-tax-768x379.png 768w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/land-tax.png 895w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u6839\u64da\u571f\u5730\u7a05\u6cd5(Land Tax Act 2005 )\uff0c\u7576\u5169\u500b\u53ca\u4ee5\u4e0a\u7684\u4f01\u696d\u662f\u76f8\u95dc\u806f\u7684\uff08related corporations\uff09\u6642\uff0c\u5247\u53ef\u80fd\u88ab\u8996\u70ba\u201c\u571f\u5730\u7a05\u7d0d\u7a05\u7fa4\u9ad4\u201d\uff08Land tax group\uff09\u3002\u9019\u5c31\u610f\u5473\u8457\uff0c\u6bcf\u4e00\u500b\u4f01\u696d\u64c1\u6709\u7684\u571f\u5730\u91cf\u6703\u88ab\u5408\u4e26\u8a08\u7b97\uff0c\u7576\u4f5c\u662f\u55ae\u4e00\u4f01\u696d\u64c1\u6709\u7684\u55ae\u4e00\u571f\u5730\u4f86\u8a55\u4f30\u571f\u5730\u7a05\u3002\u7fa4\u9ad4\u7684\u6210\u54e1\u5c0d\u7fa4\u9ad4\u61c9\u7e73\u7684\u5730\u7a05\u5171\u540c\u548c\u55ae\u7368\u627f\u64d4\u8cac\u4efb\u3002\u7fa4\u9ad4\u4e2d\u6703\u6709\u4e00\u500b\u4f01\u696d\u4ee3\u8868\u6574\u500b\u7fa4\u9ad4\uff0c\u6536\u5230\u571f\u5730\u7a05\u7684\u7e73\u7a05\u901a\u77e5\uff08Land Tax Assessment\uff09\u3002<\/p>\n<p>\u5169\u500b\u6216\u5169\u500b\u4ee5\u4e0a\u7684\u4f01\u696d\u53ef\u80fd\u56e0\u5f88\u591a\u7a2e\u60c5\u6cc1\u800c\u88ab\u8a8d\u5b9a\u70ba\u5728\u571f\u5730\u7a05\u4e0a\u9762\u662f\u76f8\u95dc\u806f\u7fa4\u9ad4\uff0c\u4f8b\u5982\uff1a<\/p>\n<p>\u4e00\u500b\u4f01\u696d\u63a7\u88fd\u53e6\u4e00\u500b\u4f01\u696d\u7684\u8463\u4e8b\u6703\u7684\u7d44\u6210;<br \/>\n\u4e00\u500b\u4f01\u696d\u80fd\u5920\u6295\u51fa\u6216\u63a7\u88fd\u53e6\u4e00\u500b\u4f01\u696d\u7684\u8d85\u904e50%\u7684\u6295\u7968\u6b0a;<br \/>\n\u4e00\u500b\u4f01\u696d\u6301\u6709\u53e6\u4e00\u500b\u4f01\u696d\u8d85\u904e50%\u7684\u5df2\u767c\u884c\u80a1\u672c(issued share capital);<br \/>\n\u500b\u4eba\u6216\u4f01\u696d\u64c1\u6709\u5176\u4ed6\u4f01\u696d\u7684\u63a7\u80a1\u6b0a\u76ca\uff08controlling interest\uff09<\/p>\n<p>\u5730\u7a05\u5c40\u5c0d\u65bc\u571f\u5730\u7a05\u7d0d\u7a05\u7fa4\u9ad4\u7684\u5283\u5206\u6703\u8003\u91cf\u8af8\u591a\u56e0\u7d20\u3002\u5730\u7a05\u5c40\u6703\u5be9\u6838\u4f01\u696d\u904e\u53bb\u81f3\u4eca\u7684\u6240\u6709\u6b0a\u7d50\u69cb\u4f86\u8a55\u5b9a\u4f01\u696d\u4e4b\u9593\u76f8\u95dc\u806f\u7684\u7a0b\u5ea6\u3001\u8003\u5bdf\u5176\u7a05\u52d9\u8a08\u5283\u548c\u571f\u5730\u7528\u9014\u5224\u65b7\u662f\u5426\u6709\u6545\u610f\u907f\u7a05\u7684\u50be\u5411\u3001\u4ee5\u53ca\u8003\u5bdf\u4f01\u696d\u8463\u4e8b\u5c0d\u65bc\u95dc\u806f\u4f01\u696d\u7684\u65e5\u5e38\u904b\u71df\u548c\u63a7\u88fd\u7a0b\u5ea6\u7b49\u7b49\u3002<\/p>\n<p>\u53e6\u5916\uff0c\u81ea2016\u5e741\u67081\u65e5\u8d77\uff0c\u7dad\u5dde\u653f\u5e9c\u5411\u6d77\u5916\u6295\u8cc7\u500b\u4eba\uff0c\u5916\u8cc7\u4fe1\u6258\u4ee5\u53ca\u5916\u8cc7\u516c\u53f8\u5f81\u6536\u201c\u7f3a\u5e2d\u696d\u4e3b\u9644\u52a0\u7a05\u201d(absentee owner surcharge)\u3002\u8a72\u9644\u52a0\u7a05\u5f9e2017\u5e741\u67081\u65e5\u8d77\u5df2\u7d93\u5f9e0.5\uff05\u589e\u52a0\u52301.5\uff05\u3002\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c\u5982\u679c\u4fe1\u6258\u53d7\u76ca\u4eba\u4e2d\u5b58\u5728\u9700\u8981\u7d0d\u7a05\u7684\u7f3a\u5e2d\u696d\u4e3b\uff08taxable absentees\uff09\uff0c\u90a3\u9ebc\u6574\u500b\u4fe1\u6258\u6240\u6301\u6709\u7684\u571f\u5730\u90fd\u6709\u53ef\u80fd\u9700\u8981\u7e73\u7d0d\u9019\u500b\u9644\u52a0\u7a05\u3002\u6240\u4ee5\uff0c\u8cfc\u8cb7\u7269\u696d\u4e4b\u524d\u8acb\u52d9\u5fc5\u6aa2\u67e5\u6e05\u695a\u60a8\u7684\u4fe1\u6258\u5951\u7d04\u76f8\u95dc\u689d\u6b3e\u3002<\/p>\n<p>(\u672c\u7db2\u7ad9\u6240\u542b\u4e4b\u8a55\u8a3b\u8207\u4fe1\u606f\u7686\u5c6c\u4e00\u822c\u6027\u8cea, \u4e26\u4e0d\u80fd\u4f5c\u70ba\u6cd5\u5f8b\u610f\u898b\u91c7\u7d0d\u548c\u4f9d\u8cf4\u3002\u95a3\u4e0b\u61c9\u6839\u64da\u81ea\u8eab\u60c5\u6cc1\u81ea\u884c\u5c0b\u6c42\u5efa\u8b70\u3002\u6709\u95dc\u672c\u6587\u4ef6\u5c0d\u4efb\u4f55\u4eba\u58eb\u9020\u6210\u7684\u4efb\u4f55\u4e00\u5207\u5408\u540c\u3001\u4fb5\u6b0a\u6216\u5176\u4ed6\u5f62\u5f0f\u7684\u8cac\u4efb\u4ee5\u53ca\u4efb\u4f55\u4eba\u58eb\u56e0\u501a\u8cf4\u672c\u6587\u4ef6\u4e4b\u5168\u90e8\u6216\u90e8\u5206\u5167\u5bb9\u4e26\u5c0d\u4e4b\u9032\u884c\u4f7f\u7528\u800c\u7522\u751f\u7684\u4efb\u4f55\u5f8c\u679c, \u4f5c\u8005\u6216\u4efb\u4f55\u5176\u4ed6\u53c3\u8207\u7de8\u88fd\u6216\u5206\u767c\u672c\u6587\u4ef6\u4e4b\u4eba\u58eb\u5747\u660e\u78ba\u8072\u660e\u4e0d\u5c0d\u4ee5\u4e0a\u627f\u64d4\u4efb\u4f55\u8cac\u4efb\u3002)<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8994,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1706],"tags":[],"class_list":["post-8993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1706","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\/8993","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=8993"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8993\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8994"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}