{"id":5814,"date":"2017-07-02T13:23:16","date_gmt":"2017-07-02T03:23:16","guid":{"rendered":"http:\/\/www.timwangco.com.au\/web2018\/?p=5814"},"modified":"2021-08-02T23:35:13","modified_gmt":"2021-08-02T13:35:13","slug":"taxation","status":"publish","type":"post","link":"https:\/\/timwangco.com.au\/web2018\/taxation\/","title":{"rendered":"\u5c0f\u4f01\u4e1a\u4e3b\u8981\u7a0e\u79cd"},"content":{"rendered":"

\u00a0\u6d88\u8d39\u7a0e<\/strong><\/p>\n

\u5728\u6fb3\u6d32\uff0c\u6d88\u8d39\u7a0e\uff08GST\uff09\u662f\u4ee510%\u7684\u7a0e\u7387\u5f81\u6536\u5728\u5927\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\u4e0a\uff0c\u7531\u6ce8\u518c\u4f01\u4e1a\u5728\u4f9b\u5e94\u94fe\u7684\u6bcf\u4e2a\u73af\u8282\u5f81\u6536\u3002<\/p>\n

\u4e00\u822c\u751f\u610f\u7684\u5e74\u8425\u4e1a\u989d\u4e3a$75,000\u6216\u4ee5\u4e0a\u5c31\u5fc5\u987b\u767b\u8bb0\u6ce8\u518cGST\uff0c\u5982\u679c\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e$75,000\uff0c\u4f60\u4ecd\u7136\u53ef\u4ee5\u9009\u62e9\u767b\u8bb0\u6ce8\u518cGST\u3002\u4e00\u65e6\u6ce8\u518c\uff0c\u4f60\u53ef\u4ee5\u7533\u62a5\u7d22\u56de\u4f60\u4e3a\u5546\u4e1a\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\u7684\u5f00\u652f\u7684GST\u3002<\/p>\n

\u00a0\u968f\u8d5a\u968f\u7f34\u9884\u6263\u7a0e\u6b3e\uff08PAYG\uff09<\/strong><\/p>\n

\u968f\u8d5a\u968f\u7f34\u9884\u4ed8\u7a0e\u6b3e(PAYG instalments)\u662f\u6fb3\u6d32\u7a0e\u52a1\u5c40(ATO)\u9488\u5bf9\u9884\u671f\u5c06\u8981\u4ea7\u751f\u7684\u7a0e\u52a1\u8fdb\u884c\u7684\u4e00\u79cd\u5b9a\u671f\u5f81\u7a0e\u7cfb\u7edf\u3002\u7b80\u5355\u7684\u8bf4\uff0c\u5c31\u662f\u7a0e\u52a1\u5c40\u5bf9\u4e2a\u4eba\u53ca\u4f01\u4e1a\u5728\u65b0\u7684\u8d22\u5e74\u91cc\u5c06\u8981\u4ea7\u751f\u7684\u7a0e\u6b3e\u7684\u4e00\u79cd\u63d0\u524d\u5f81\u6536<\/strong>\u3002<\/p>\n

\u7a0e\u52a1\u5c40\u5982\u6b64\u505a\u7684\u76ee\u7684\u662f<\/strong>\u8981\u89c4\u907f\u4e2a\u4eba\u548c\u4f01\u4e1a\u4e0d\u4ea4\u7a0e\u6216\u4ea4\u4e0d\u4e0a\u7a0e\u7684\u98ce\u9669\uff0c\u4ee5\u53ca\u9632\u6b62\u4e00\u6b21\u6027\u5411\u7eb3\u7a0e\u4eba\u5f81\u6536\u5927\u7b14\u6b3e\u9879\u5bfc\u81f4\u4f01\u4e1a\u7eb3\u7a0e\u4eba\u73b0\u91d1\u6d41\u7684\u95ee\u9898\u3002<\/p>\n

\u6b64\u7cfb\u7edf\u5bf9\u6709\u5546\u4e1a\u6216\u6295\u8d44\u6536\u5165<\/strong>\u5e76\u4e14\u8fbe\u5230\u4e00\u5b9a\u6570\u989d<\/strong>\u7684\u4eba\u6216\u4f01\u4e1a\u6709\u6548\u3002\u662f\u5426\u9700\u8981\u7f34\u7eb3\u9884\u4ed8\u7a0e\u6b3e\u662f\u7531\u7a0e\u52a1\u5c40\u51b3\u5b9a\u7684<\/strong>\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\u7a0e\u52a1\u5c40\u4f1a\u7ed9\u8fdb\u5165\u6b64\u7cfb\u7edf\u7684\u4f01\u4e1a\u6216\u4e2a\u4eba\u53d1\u9700\u8981\u7f34\u4ed8\u9884\u4ed8\u7a0e\u6b3e\u7684\u901a\u77e5<\/strong>\u3002<\/p>\n

\u6b64\u901a\u77e5\u4f1a\u8981\u6c42\u5176\u586b\u5199\u63d0\u4ea4\u968f\u4fe1\u9644\u6709\u7684Activity Statement \u6216 Instalment Notice\u5e76\u5728\u6307\u5b9a\u4ed8\u6b3e\u671f\u9650\u5185\u4ed8\u6e05\u9884\u4ed8\u7a0e\u6b3e\u3002<\/p>\n

\u00a0\u516c\u53f8\u6240\u5f97\u7a0e\u7a0e\u7387\uff08Company tax rates\uff09<\/strong><\/p>\n\n\n\n\n\n\n\n
\u8d22\u653f\u5e74<\/strong><\/td>\n\u603b\u8425\u4e1a\u989d\u95e8\u69db<\/strong><\/td>\n\u7a0e\u7387<\/strong>
\n<\/strong>\uff08\u4f4e\u4e8e\u95e8\u69db\uff09<\/strong><\/td>\n		\u7a0e\u7387<\/strong>
\n<\/strong>\uff08\u9ad8\u4e8e\u95e8\u69db\uff09<\/strong><\/td>\n<\/tr>\n
\n

2017-18<\/p>\n<\/td>\n

\n

$25m<\/p>\n<\/td>\n

27.50%<\/td>\n30%<\/td>\n<\/tr>\n
\n

2018-19 to 2019-20<\/p>\n<\/td>\n

\n

$50m<\/p>\n<\/td>\n

27.50%<\/td>\n\n

30%<\/p>\n<\/td>\n<\/tr>\n

\n

2020-21<\/p>\n<\/td>\n

\n

\u00a0$50m<\/p>\n<\/td>\n

26%<\/td>\n\n

30%<\/p>\n<\/td>\n<\/tr>\n

\n

2021-22<\/p>\n<\/td>\n

$50m<\/td>\n25%<\/td>\n\n

30%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u5458\u5de5\u798f\u5229\u7a0e\uff08FBT\uff09<\/strong><\/p>\n

\u4f5c\u4e3a\u96c7\u4e3b\uff0c\u5982\u679c\u4f60\u63d0\u4f9b\u5458\u5de5\u798f\u5229\u7ed9\u96c7\u5458\u4f60\u5c31\u5fc5\u987b\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3\u5458\u5de5\u798f\u5229\u7a0e\uff08FBT\uff09\u3002<\/p>\n

\u5458\u5de5\u798f\u5229\u4e00\u822c\u662f\u63d0\u4f9b\u7ed9\u96c7\u5458\u548c\/\u6216\u4ed6\u4eec\u7684\u5bb6\u4eba\u7684\u975e\u73b0\u91d1\u798f\u5229\u3002<\/p>\n

\u5305\u62ec\uff1a<\/p>\n

\u79c1\u4eba\u4f7f\u7528\u516c\u53f8\u8f66\u6216\u5176\u4ed6\u516c\u53f8\u8bbe\u5907<\/p>\n

\u5de5\u4f5c\u4e4b\u5916\u53ef\u4ee5\u7a7f\u7740\u7684\u8863\u7269<\/p>\n

\u652f\u4ed8\u79c1\u4eba\u533b\u7597\u4fdd\u9669\uff0c\u6216<\/p>\n

\u4f4e\u606f\u8d37\u6b3e\uff0c\u5a31\u4e50\u6216\u7269\u54c1\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0\u6d88\u8d39\u7a0e \u5728\u6fb3\u6d32\uff0c\u6d88\u8d39\u7a0e\uff08GST\uff09\u662f\u4ee510%\u7684\u7a0e\u7387\u5f81\u6536\u5728\u5927\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\u4e0a\uff0c\u7531\u6ce8\u518c\u4f01\u4e1a\u5728\u4f9b\u5e94\u94fe\u7684\u6bcf\u4e2a\u73af\u8282\u5f81\u6536\u3002 […]<\/p>\n","protected":false},"author":1,"featured_media":5267,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[18,81],"tags":[87,80,88,83],"class_list":["post-5814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-knowledge","tag-tax","tag-timwangco","tag-88","tag-83"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/timwangco.com.au\/web2018\/wp-content\/uploads\/2016\/06\/pexels-photo.jpg?fit=1920%2C1280&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/posts\/5814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/comments?post=5814"}],"version-history":[{"count":5,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/posts\/5814\/revisions"}],"predecessor-version":[{"id":6167,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/posts\/5814\/revisions\/6167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/media\/5267"}],"wp:attachment":[{"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/media?parent=5814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/categories?post=5814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/timwangco.com.au\/web2018\/wp-json\/wp\/v2\/tags?post=5814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}