{"id":9524,"date":"2023-08-13T18:26:29","date_gmt":"2023-08-13T08:26:29","guid":{"rendered":"https:\/\/mnygroup.com.au\/?p=9524"},"modified":"2025-02-18T21:48:44","modified_gmt":"2025-02-18T10:48:44","slug":"%e5%b0%8f%e5%9e%8b%e6%88%bf%e7%94%a2%e9%96%8b%e7%99%bc%e7%9a%84%e7%a8%85%e5%8b%99%e5%bd%b1%e9%9f%bf%e5%92%8c%e9%99%b7%e9%98%b1","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%b0%8f%e5%9e%8b%e6%88%bf%e7%94%a2%e9%96%8b%e7%99%bc%e7%9a%84%e7%a8%85%e5%8b%99%e5%bd%b1%e9%9f%bf%e5%92%8c%e9%99%b7%e9%98%b1\/","title":{"rendered":"\u5c0f\u578b\u623f\u7522\u958b\u767c\u7684\u7a05\u52d9\u5f71\u97ff\u548c\u9677\u9631"},"content":{"rendered":"\n

\u5982\u679c\u60a8\u64c1\u6709\u4e00\u584a\u975e\u5e38\u9069\u5408\u5206\u958b\u767c\u7684\u571f\u5730\u3002\u60f3\u8a08\u5283\u505a\u623f\u7522\u958b\u767c\u3002\u6240\u6709\u7d30\u7bc0\u90fd\u8207\u5e02\u653f\u5e9c\u3001\u5efa\u7bc9\u5546\u548c\u9280\u884c\u5354\u5546\u89e3\u6c7a\u4e86\u3002\u4f46\u6709\u4e00\u500b\u91cd\u8981\u7684\u65b9\u9762\u88ab\u5ffd\u7565\u4e86\uff0c\u90a3\u5c31\u662f\u7a05\u52d9\u7684\u5f71\u97ff\u3002<\/p>\n\n\n\n

\u8a31\u591a\u5c0f\u898f\u6a21\u958b\u767c\u5546\u5e38\u5e38\u8a8d\u70ba\u4ed6\u5011\u7684\u7a05\u52d9\u98a8\u96aa\u5f88\u5c0f\uff0c\u4f46\u5176\u5be6\u4e0d\u7e3d\u9019\u6a23\u7684\uff0c\u623f\u7522\u958b\u767c\u9805\u76ee\u7684\u7a05\u52d9\u8655\u7406\u53ef\u80fd\u6703\u56b4\u91cd\u5f71\u97ff\u73fe\u91d1\u6d41\u548c\u9805\u76ee\u7684\u8ca1\u52d9\u53ef\u884c\u6027\u3002<\/p>\n\n\n\n

\u6fb3\u5927\u5229\u4e9e\u7a05\u52d9\u5c40\uff08ATO\uff09\u7684\u65b0\u6307\u5c0e\u6587\u4ef6\u8a73\u7d30\u8aaa\u660e\u4e86\u5c0f\u578b\u958b\u767c\u9805\u76ee\u7684\u7a05\u52d9\u5f71\u97ff\u3002\u6211\u5011\u4f86\u770b\u4e00\u4e9b\u4e3b\u8981\u554f\u984c\uff1a<\/p>\n\n\n\n

\u623f\u7522\u958b\u767c\u7684\u7a05\u52d9\u8655\u7406<\/h2>\n\n\n\n

\u571f\u5730\u5206\u5272<\/h3>\n\n\n\n

\u5373\u4f7f\u662f\u5c0f\u898f\u6a21\u7684\u571f\u5730\u5206\u5272\uff0c\u7a05\u52d9\u8655\u7406\u4e5f\u53ef\u80fd\u8b8a\u5f97\u8907\u96dc\uff0c\u7a05\u52d9\u6839\u64da\u5177\u9ad4\u60c5\u6cc1\u800c\u5b9a\u3002\u60a8\u4e0d\u80fd\u7c21\u55ae\u5730\u5047\u8a2d\u50c5\u50c5\u56e0\u70ba\u662f\u4e00\u500b\u5c0f\u958b\u767c\uff0c\u6700\u7d42\u92b7\u552e\u6240\u7372\u5229\u6f64\u5c07\u88ab\u8996\u70ba\u8cc7\u672c\u5229\u5f97\uff08CGT\uff09\u5f97\u4e26\u6709\u8cc7\u683c\u7372\u5f97\u8cc7\u672c\u5229\u5f97\u7a05\u6e1b\u514d\uff08CGT Concessions\uff09\u3002<\/p>\n\n\n\n

\u4e00\u822c\u4f86\u8aaa\uff0c\u5982\u679c\u60a8\u500b\u4eba\u64c1\u6709\u4e00\u8655\u623f\u7522\uff0c\u5b83\u5df2\u7d93\u88ab\u9577\u6642\u9593\u7528\u65bc\u79c1\u4eba\u7528\u9014\uff0c\u60a8\u5c07\u5176\u7d30\u5206\u4e26\u51fa\u552e\u65b0\u5275\u5efa\u7684\u5730\u584a\uff0c\u90a3\u9ebc\u5f88\u53ef\u80fd\u6703\u5c0d\u60a8\u6240\u7372\u5f97\u7684\u4efb\u4f55\u5229\u6f64\u5fb5\u6536\u8cc7\u672c\u5229\u5f97\u7a05\u3002\u5f9e\u60a8\u7b2c\u4e00\u6b21\u8cfc\u8cb7\u571f\u5730\u7684\u6642\u5019\u958b\u59cb\u8a08\u7b97\u6536\u76ca\uff0c\u5118\u7ba1\u60a8\u9700\u8981\u5c07\u8cfc\u8cb7\u8a72\u623f\u7522\u652f\u4ed8\u7684\u91d1\u984d\u6309\u6bd4\u4f8b\u5206\u6524\u5230\u7d30\u5206\u7684\u5730\u584a\u4e0a\u3002\u5982\u679c\u60a8\u5206\u5272\u7684\u623f\u7522\u4e2d\u5305\u542b\u4e86\u60a8\u7684\u4f4f\u6240 – \u5373\u4f7f\u8a72\u571f\u5730\u5728\u8207\u60a8\u7684\u4f4f\u6240\u6709\u95dc\u7684\u79c1\u4eba\u7528\u9014\u65b9\u9762\u53ea\u88ab\u7528\u65bc\u79c1\u4eba\u76ee\u7684\uff0c\u901a\u5e38\u4e5f\u4e0d\u6703\u4eab\u53d7\u4e3b\u8981\u4f4f\u6240\u8c41\u514d\u3002<\/p>\n\n\n\n

\u5982\u679c\u4e00\u8655\u623f\u7522\u6700\u521d\u662f\u806f\u5408\u6240\u6709\u7684\uff0c\u4f46\u571f\u5730\u88ab\u5206\u5272\u4e26\u5c07\u5730\u584a\u5206\u7d66\u4e86\u6240\u6709\u4eba\uff0c\u90a3\u9ebc\u5373\u4f7f\u571f\u5730\u5c1a\u672a\u8ce3\u7d66\u975e\u95dc\u806f\u65b9\uff0c\u9019\u901a\u5e38\u6703\u89f8\u767c\u524d\u671f\u7a05\u52d9\u5f71\u97ff\u3002\u50cf\u9019\u6a23\u7684\u5b89\u6392\uff08\u7a31\u70ba\u5206\u5272\uff09\u5728\u7a05\u52d9\u89d2\u5ea6\u53ef\u80fd\u5f88\u8907\u96dc\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u571f\u5730\u958b\u767c<\/h3>\n\n\n\n

\u4f46\u662f\u5982\u679c\u60a8\u958b\u767c\u4e86\u571f\u5730\u5462\uff1f\u5f88\u5e38\u898b\u7684\u60c5\u6cc1\u662f\u4eba\u5011\u6c7a\u5b9a\u571f\u5730\u5206\u5272\u4e26\u901a\u904e\u5efa\u9020\u623f\u5c4b\u6216\u96d9\u62fc\u4f86\u958b\u767c\u4ed6\u5011\u7684\u5730\u584a\uff0c\u7136\u5f8c\u51fa\u552e\u65b0\u5efa\u7684\u4f4f\u5b85\u3002<\/p>\n\n\n\n

\u7576\u6709\u4eba\u958b\u767c\u623f\u5730\u7522\u7684\u76ee\u7684\u662f\u5728\u77ed\u671f\u5167\u4ee5\u76c8\u5229\u51fa\u552e\u6210\u54c1\u6642\uff0c\u5b58\u5728\u5c07\u5176\u8996\u70ba\u6536\u5165\u800c\u4e0d\u662f\u8cc7\u672c\u5229\u5f97\u7a05\u898f\u5247\u7684\u98a8\u96aa\u3002\u9019\u9650\u5236\u4e86\u8cc7\u672c\u5229\u5f97\u7a05\u6e1b\u514d\uff08\u598250\uff05\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u6298\u6263\uff09\u7684\u53ef\u7528\u6027\uff0c\u901a\u5e38\u9084\u6703\u4f7f\u696d\u4e3b\u627f\u64d4\u589e\u503c\u7a05\u8cac\u4efb\u3002\u5373\u4f7f\u662f\u4e00\u6b21\u6027\u7684\u623f\u5730\u7522\u958b\u767c\u4e5f\u53ef\u80fd\u662f\u9019\u7a2e\u60c5\u6cc1\u3002<\/p>\n\n\n\n

\u8b93\u6211\u5011\u770b\u4e00\u500b\u4f8b\u5b50\u3002\u5f35\u5148\u751f\u65bc2001\u5e747\u6708\u4ee530\u842c\u8cfc\u8cb7\u4e86\u4ed6\u7684\u4f4f\u623f\u3002\u57282020\u5e747\u6708\uff0c\u5f35\u5148\u751f\u958b\u59cb\u8abf\u7814\u571f\u5730\u5206\u5272\u7684\u53ef\u884c\u6027\uff0c\u5efa\u9020\u4e00\u5ea7\u65b0\u623f\uff0c\u7136\u5f8c\u51fa\u552e\u5b83\u3002\u8a3b\u518a\u8a55\u503c\u5e2b\u5831\u544a\u8868\u793a\uff0c\u539f\u623f\u5c4b\u548c\u571f\u5730\u73fe\u5728\u50f9\u503c36\u842c\uff0c\u800c\u5206\u5272\u7684\u5730\u584a\u50f9\u503c24\u842c\uff08\u8a55\u503c\u662f\u5728\u958b\u59cb\u4e4b\u524d\u7684\u91cd\u8981\u6b65\u9a5f\uff0c\u4ee5\u9632\u6b62\u8207\u7a05\u52d9\u5c40\u7684\u4efb\u4f55\u722d\u8b70\uff09\u3002\u5f35\u5148\u751f\u6c7a\u5b9a\u7e7c\u7e8c\u5728\u65b0\u5206\u5272\u7684\u5730\u584a\u4e0a\u5efa\u9020\u4f4f\u5b85\uff0c\u4e26\u8cb8\u6b3e40\u842c\u9032\u884c\u958b\u767c\u3002\u4ed6\u6253\u7b97\u5728\u623f\u5c4b\u51fa\u552e\u5f8c\u5118\u5feb\u511f\u9084\u8cb8\u6b3e\u3002<\/p>\n\n\n\n

\u57282021\u5e747\u6708\uff0c\u5f35\u5148\u751f\u4ee5121\u842c\uff08\u542bGST\uff09\u7684\u50f9\u683c\u51fa\u552e\u4e86\u5206\u5272\u7684\u571f\u5730\u548c\u65b0\u623f\u3002<\/p>\n\n\n\n

\u4ee5\u4e0b\u662f\u5f35\u5148\u751f\u60c5\u6cc1\u4e0b\u7684\u7a05\u52d9\u5de5\u4f5c\u65b9\u5f0f\uff1a<\/strong><\/p>\n\n\n\n

  • \u5f35\u5148\u751f\u7372\u5f97\u4e86\u7e3d\u9ad4\u7d93\u6fdf\u5229\u6f6458\u842c\u3002<\/li>
  • \u7e3d\u9ad4\u5229\u6f64\uff0858\u842c\uff09\u57fa\u65bc\u4e0d\u5305\u62ec\u589e\u503c\u7a05\u7684\u92b7\u552e\u6536\u5165\uff08110\u842c\uff0c\u5118\u7ba1\u6211\u5011\u5047\u8a2d\u672a\u61c9\u7528\u589e\u503c\u7a05\u5dee\u984d\u8a08\u5283\uff09\u6e1b\u53bb\u4e0d\u5305\u62ec\u589e\u503c\u7a05\u7684\u958b\u767c\u8cbb\u7528\uff0840\u842c\uff09\u4ee5\u53ca\u65b0\u5206\u5272\u5730\u584a\u7684\u539f\u59cb\u6210\u672c\uff0c\u537312\u842c\uff0830\u842c\u00d740\uff05\uff09\u3002<\/li>
  • \u65b0\u5275\u5efa\u7684\u5206\u5272\u5730\u584a\u7684\u50f9\u503c\u5f9e\u6700\u521d\u8cfc\u8cb7\uff082001\u5e747\u67081\u65e5\uff09\u5230\u958b\u59cb\u76c8\u5229\u6d3b\u52d5\uff082020\u5e747\u67081\u65e5\uff09\u7684\u589e\u503c\u61c9\u8996\u70ba\u8cc7\u672c\u589e\u76ca\u3002<\/li>
  • \u5f35\u5148\u751f\u57282020\u5e747\u67081\u65e5\u958b\u59cb\u9032\u884c\u76c8\u5229\u6d3b\u52d5\u6642\uff0c\u65b0\u5275\u5efa\u7684\u5206\u5272\u5730\u584a\u7684\u50f9\u503c\u70ba24\u842c\u3002\u65b0\u5275\u5efa\u7684\u5206\u5272\u5730\u584a\u7684\u539f\u59cb\u6210\u672c\u662f12\u842c\uff082001\u5e747\u67081\u65e540\uff05\u00d730\u842c\uff09\u3002\u9019\u610f\u5473\u8457\u6709\u8cc7\u672c\u589e\u76ca12\u842c\u3002<\/li>
  • \u7531\u65bc\u5f35\u5148\u751f\u6301\u6709\u7d30\u5206\u5730\u584a\u8d85\u904e12\u500b\u6708\uff0c\u4ed6\u6709\u6b0a\u7372\u5f9750\uff05\u7684\u8cc7\u672c\u5229\u5f97\u7a05\u6298\u6263\uff0c\u56e0\u6b64\u6709\u6298\u6263\u5f8c\u7684\u8cc7\u672c\u589e\u76ca6\u842c\u3002<\/li>
  • \u65b0\u5275\u5efa\u7684\u5206\u5272\u5730\u584a\u7684\u50f9\u503c\u5f9e\u76c8\u5229\u6d3b\u52d5\u958b\u59cb\u5230\u92b7\u552e\u6642\u7684\u589e\u503c\u61c9\u8996\u70ba\u666e\u901a\u6536\u5165\u3002<\/li>
  • \u6de8\u5229\u6f64\uff0846\u842c\uff09\u5c07\u57fa\u65bc\u4e0d\u5305\u62ec\u589e\u503c\u7a05\u7684\u92b7\u552e\u6536\u5165\uff08110\u842c\uff09\u6e1b\u53bb\u4e0d\u5305\u62ec\u589e\u503c\u7a05\u7684\u958b\u767c\u8cbb\u7528\uff0840\u842c\uff09\u4ee5\u53ca\u5730\u584a\u7684\u50f9\u503c\uff0824\u842c\uff09\u3002<\/li><\/ul>\n\n\n\n

    \u5982\u679c\u5f35\u5148\u751f\u6c92\u6709\u7d93\u71df\u696d\u52d9\uff0c\u4ed6\u7121\u6cd5\u5728\u958b\u767c\u8cbb\u7528\u767c\u751f\u6642\u7533\u8acb\u6263\u9664\u3002\u9019\u4e9b\u8cbb\u7528\u5c07\u5728\u78ba\u5b9a\u92b7\u552e\u6de8\u5229\u6f64\u6642\u4e88\u4ee5\u8003\u616e\u3002<\/p>\n\n\n\n

    \u5982\u679c\u5f35\u5148\u751f\u5b8c\u6210\u4e86\u958b\u767c\u4f46\u6c7a\u5b9a\u4e0d\u51fa\u552e\u623f\u7522\uff0c\u90a3\u9ebc\u9019\u5c07\u8907\u96dc\u5316\u6240\u5f97\u7a05\u548c\u589e\u503c\u7a05\u7684\u8655\u7406\u3002\u6211\u5011\u9700\u8981\u63a2\u8a0e\u5f35\u5148\u751f\u8a08\u5283\u5c0d\u623f\u7522\u505a\u4ec0\u9ebc\u3002<\/p>\n\n\n\n

    \u6211\u9700\u8981\u8a3b\u518aGST\u55ce\uff1f<\/h2>\n\n\n\n

    \u5982\u679c\u60a8\u662f\u4e00\u500b\u64c1\u6709\u6301\u6709\u4e26\u7528\u65bc\u79c1\u4eba\u7528\u9014\u7684\u571f\u5730\u7684\u500b\u4eba\uff0c\u90a3\u9ebc\u60a8\u53ef\u80fd\u4e0d\u9700\u8981GST\uff0c\u5118\u7ba1\u9019\u5c07\u53d6\u6c7a\u65bc\u5177\u9ad4\u60c5\u6cc1\u3002\u4f46\u662f\uff0c\u5982\u679c\u60a8\u5f9e\u4e8b\u623f\u5730\u7522\u958b\u767c\u696d\u52d9\u6216\u4ee5\u5546\u696d\u65b9\u5f0f\u9032\u884c\u7684\u4e00\u6b21\u6027\u9805\u76ee\uff0c\u90a3\u9ebc\u60a8\u66f4\u6709\u53ef\u80fd\u9700\u8981\u8a3b\u518a\u589e\u503c\u7a05\u3002<\/p>\n\n\n\n

    \u5728\u5f35\u5148\u751f\u7684\u60c5\u6cc1\u4e0b\uff0c\u7531\u65bc\u958b\u767c\u571f\u5730\u7684\u9810\u8a08\u92b7\u552e\u50f9\u683c\u8d85\u904e\u4e8675,000\u7684GST\u9580\u6abb\uff0c\u4ed6\u53ef\u80fd\u9700\u8981\u8a3b\u518aGST\u3002\u9019\u610f\u5473\u8457\u4ed6\u5c07\u9762\u81e8\u4ee5\u4e0b\u60c5\u6cc1\uff1a<\/p>\n\n\n\n

    • \u5c0d\u958b\u767c\u5730\u584a\u92b7\u552e\u50f9\u683c\u7684\u201c\u9ed8\u8a8d\u201d GST\u8ca0\u50b5\u53ef\u80fd\u70ba11\u842c\uff0c\u5118\u7ba1\u901a\u904e\u61c9\u7528GST\u5dee\u984d\u8a08\u5283\u53ef\u80fd\u6703\u6e1b\u5c11\u589e\u503c\u7a05\u8ca0\u50b5<\/li>
    • \u9700\u8981\u5411\u8cfc\u8cb7\u8005\u63d0\u4f9b\u7d50\u7b97\u91d1\u984d\u4e26\u652f\u4ed8\u7d66\u7a05\u52d9\u5c40\u7684\u901a\u77e5<\/li>
    • \u53ef\u4ee5\u6839\u64da\u5e38\u898fGST\u898f\u5247\u7533\u8acb4\u842c\u7528\u65bc\u958b\u767c\u8cbb\u7528\u4e2d\u5305\u542b\u7684GST\u7684\u62b5\u6263<\/li>
    • \u5fc5\u9808\u901a\u904eBusiness Activity Statement\uff08BAS\uff09\u7533\u5831<\/li><\/ul>\n\n\n\n

      \u571f\u5730\u5206\u5272\u548c\u5176\u4ed6\u623f\u5730\u7522\u9805\u76ee\u7684\u7a05\u52d9\u5f8c\u679c\u53ef\u80fd\u5f88\u8907\u96dc\u3002\u5982\u679c\u60a8\u6b63\u5728\u8003\u616e\u9032\u884c\u7d30\u5206\u548c\u4efb\u4f55\u623f\u5730\u7522\u958b\u767c\u6d3b\u52d5\uff0c\u8acb\u806f\u7e6b\u6211\u5011\uff0c\u6211\u5011\u53ef\u4ee5\u5e6b\u52a9\u60a8\u8a73\u7d30\u4e86\u89e3\u9805\u76ee\u7684\u60c5\u6cc1\u548c\u7a05\u52d9\u5f71\u97ff\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":9520,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1697,1698],"tags":[1511,1512,1510],"class_list":{"0":"post-9524","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-1697","8":"category-1698","9":"tag-gst-zh-hant","10":"tag--zh-hant","12":"masonry-post","13":"generate-columns","14":"tablet-grid-50","15":"mobile-grid-100","16":"grid-parent","17":"grid-20"},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/9524","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=9524"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/9524\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/9520"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=9524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=9524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=9524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}