{"id":1916,"date":"2020-12-16T00:00:00","date_gmt":"2021-09-08T11:59:38","guid":{"rendered":"https:\/\/oln-law.zegal.xyz\/?p=1916"},"modified":"2026-02-05T11:34:31","modified_gmt":"2026-02-05T11:34:31","slug":"australian-tax-advisory","status":"publish","type":"post","link":"https:\/\/oln-law.com\/zh-cn\/australian-tax-advisory\/","title":{"rendered":"\u6709\u5173\u6fb3\u6d32\u7a0e\u52a1\u7684\u7b80\u5355\u6458\u8981"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\"><strong>1.\u6fb3\u6d32\u4e0e\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u522b<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u9999\u6e2f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6536\u5165\u6765\u6e90\u5730\u57df\u5f81\u7a0e\u2013\u5373\u4ec5\u6e90\u81ea\u9999\u6e2f\u7684\u4e2a\u4eba\u6536\u5165\u548c\u4f01\u4e1a\u5229\u6da6\u624d\u987b\u5728\u9999\u6e2f\u5f81\u7a0e\uff0c\u800c\u6e90\u81ea\u5176\u4ed6\u5730\u65b9\u7684\u6536\u5165\u5219\u4e0d\u987b\u5728\u9999\u6e2f\u7f34\u4ed8\u5229\u5f97\/\u5165\u606f\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6fb3\u6d32<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5168\u7403\u5f81\u7a0e\u2013\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c45\u6c11\u5728\u5168\u7403\u6240\u8d5a\u53d6\u7684\u6536\u5165\u548c\u5229\u6da6\uff0c\u5305\u62ec\u5f97\u81ea\u6d77\u5916\u7684\u5229\u6da6\uff0c\u90fd\u7eb3\u5165\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/oln-law.com\/wp-content\/uploads\/sites\/25\/2021\/09\/taxtable3-1.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2. \u6fb3\u6d32\u7a0e\u5236\u7684\u7b80\u4ecb<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A.&nbsp;\u5168\u7403\u5f81\u7a0e\u5236\u5ea6 \u2013 \u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11(Tax Resident) vs\u975e\u7a0e\u52a1\u5c45\u6c11 (Foreign Resident)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6fb3\u6d32\u5c45\u6c11<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u662f\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\uff0c\u4fbf\u8981\u4e3a\u6e90\u81ea\u6fb3\u6d32\u53ca\u6d77\u5916\u7684\u6536\u5165\u7f34\u7a0e\u3002 \u300c\u7a0e\u52a1\u5c45\u6c11\u300d\u6309\u7167\u6fb3\u6d32\u7a0e\u6cd5\u5b9a\u4e49\uff0c\u4e0e\u5c45\u4f4f\u65e5\u6570\u3001\u5e38\u5c45\u5730\u3001\u662f\u5426\u8ba1\u5212\u5728\u6fb3\u6d32\u5b9a\u5c45\u7b49\u6709\u5173\uff0c<strong><u>\u4e0e\u6240\u6301\u7b7e\u8bc1\u6027\u8d28\u3001\u662f\u5426\u5df2\u5165\u7c4d\u7b49\u5e76\u65e0\u5fc5\u7136\u5173\u7cfb<\/u><\/strong>\u3002\u4ec5\u6301\u6709\u975e\u6c38\u5c45\u7b7e\u8bc1\u3001\u751a\u81f3\u66fe\u77ed\u6682\u9017\u7559\u8005\uff0c\u4ecd\u6709\u673a\u4f1a\u88ab\u89c6\u4e3a\u7a0e\u52a1\u5c45\u6c11\u3002<\/li>\n\n\n\n<li>\u4e00\u822c\u800c\u8a00\uff0c\u53ea\u8981\u4f60\u5728\u6bcf\u7a0e\u6536\u5e74\u5ea6\uff087\u67081\u65e5\u81f36\u670830\u65e5\uff09\u4e8e\u6fb3\u6d32\u9017\u7559\u591a\u4e8e183\u65e5\uff0c\u5c31\u5b9a\u4e49\u4e3a\u7a0e\u52a1\u5c45\u6c11\uff08Tax-Resident\uff09\uff0c\u9664\u975e\u4f60\u7684\u5e38\u5c45\u5730\u5e76\u975e\u6fb3\u6d32\u800c\u4f60\u6ca1\u6709\u5728\u6fb3\u6d32\u5b9a\u5c45\u7684\u610f\u56fe\u3002<\/li>\n\n\n\n<li>2020-21\u5e74\u5ea6\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u7a0e\u7387:<\/li>\n<\/ul>\n\n\n\n<table cellspacing=\"0\" class=\"MsoTableGrid\" style=\"border-collapse:collapse;border:none\">\n\t\t<tbody>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#bfbfbf;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><strong><span style=\"font-size:10.0pt\">\u5e74\u6536\u5165<span style=\"color:black\">\u7a05\u968e\uff08\u6fb3\u5143\uff09<\/span><\/span><\/strong><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#bfbfbf;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u7a05\u7387<\/span><\/span><\/strong><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$0 \u2013 $18,200<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">0<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$18,201 \u2013 $37,000<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">19%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$37,001 \u2013 $90,000<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">32.5%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$90,001 \u2013 $180,000<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">37%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$180,001 <\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6216\u4ee5\u4e0a<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">45%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t<\/tbody>\n\t<\/table>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u7a0e\u52a1\u5c45\u6c11 (Foreign Resident)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u5e76\u975e\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\uff0c\u4fbf\u53ea\u9700\u4e3a\u6e90\u81ea\u6fb3\u6d32\u7684\u6536\u5165\u7f34\u7a0e\u3002<\/li>\n\n\n\n<li>2020-21\u5e74\u5ea6\u975e\u7a0e\u52a1\u5c45\u6c11\u7a0e\u7387\uff1a<\/li>\n<\/ul>\n\n\n\n<table cellspacing=\"0\" class=\"MsoTableGrid\" style=\"border-collapse:collapse;border:none\">\n\t\t<tbody>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#bfbfbf;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><strong><span style=\"font-size:10.0pt\">\u5e74<span style=\"color:black\">\u6536\u5165\u7a05\u968e\uff08\u6fb3\u5143\uff09<\/span><\/span><\/strong><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#bfbfbf;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u7a05\u7387<\/span><\/span><\/strong><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$0 \u2013 $90,000<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">32.5%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$90,001 \u2013 $180,000<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">37%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$180,001 <\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6216\u4ee5\u4e0a<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:302px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:12pt\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">45%<\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t<\/tbody>\n\t<\/table>\n\n\n\n<p class=\"wp-block-paragraph\">B.&nbsp;\u9999\u6e2f\u4e0e\u6fb3\u6d32\u6ca1\u6709\u7b7e\u5b9a\u53cc\u8fb9\u7a0e\u52a1\u6761\u7ea6 (Double Taxation Agreement)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u5982\u679c\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u6709\u6765\u81ea\u9999\u6e2f\u7684\u6536\u5165\uff0c\u8be5\u7b49\u6536\u5165\u4f1a\u88ab\u53cc\u91cd\u5f81\u7a0e\uff0c\u7b2c\u4e00\u6b21\u662f\u6839\u636e\u9999\u6e2f\u7684\u5730\u57df\u6765\u6e90\u5f81\u7a0e\u539f\u5219\u88ab\u5f81\u7a0e\uff0c\u53e6\u4e00\u6b21\u662f\u5728\u6fb3\u6d32\u6839\u636e\u5168\u7403\u6536\u5165\u539f\u5219\u5728\u6fb3\u6d32\u88ab\u5f81\u7a0e\u3002<\/li>\n\n\n\n<li>&nbsp;\u5b9e\u9645\u4e0a\u5df2\u7ecf\u5411\u9999\u6e2f\u653f\u5e9c\u652f\u4ed8\u4e86\u9488\u5bf9\u9999\u6e2f\u6536\u5165\u7684\u7a0e\u9879\uff0c\u5e76\u4e14\u8be5\u7b49\u6536\u5165\u5df2\u5411\u6fb3\u6d32\u653f\u5e9c\u7533\u62a5\u4e3a\u6240\u5f97\u7a0e\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u5219\u53ef\u8981\u6c42\u62b5\u9500\u8be5\u7b49\u5df2\u4ed8\u7a0e\u9879\u7684\u91d1\u989d\u3002<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3. \u79fb\u6c11\u524d\u7684\u7a0e\u52a1\u8ba1\u753b<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A.&nbsp;\u5bf9\u6295\u8d44\u8d44\u4ea7\u8fdb\u884c\u8bc4\u4f30<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u79fb\u6c11\u524d\u5e94\u5bf9\u6240\u6709\u6295\u8d44\u8d44\u4ea7\u8fdb\u884c\u6b63\u5f0f\u8bc4\u4f30\uff0c\u4ee5\u786e\u5b9a\u5bf9\u9ad8\u4e8e\u8be5\u4f30\u503c\u7684\u672a\u6765\u5229\u6da6\u5f81\u7a0e\u7684\u4ef7\u503c\u3002<\/li>\n\n\n\n<li>\u7b80\u5355\u6765\u8bf4\uff0c\u79fb\u6c11\u524d\u7684\u6536\u76ca\u4e0d\u53d7\u6fb3\u6d32\u5f81\u7a0e\uff0c\u79fb\u6c11\u540e\u7684\u6536\u76ca\u5219\u53d7\u6fb3\u6d32\u5f81\u7a0e\uff0c\u6545\u5e94\u5c3d\u91cf\u5b89\u6392\u4e8e\u79fb\u6c11\u524d\u8d5a\u53d6\u6b64\u6536\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">B.&nbsp;\u59a5\u5584\u8fd0\u7528\u6fb3\u6d32\u8d1f\u6263\u7a0e (Negative Gearing)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u5c06\u5728\u6fb3\u6d32\u5b9a\u5c45\u6216\u5728\u6fb3\u6d32\u4ea7\u751f\u6536\u5165\uff0c\u5e94\u59a5\u5584\u8fd0\u7528\u6fb3\u6d32\u7269\u4e1a\u76f8\u5173\u7684\u8d1f\u6263\u7a0e\u5236\u5ea6\uff0c\u5229\u7528\u300c\u652f\u51fa\u300d\u300c\u4e8f\u635f\u300d\u7b49\u51cf\u514d\u7a0e\u52a1\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C.&nbsp;\u8bbe\u7acb\u4fe1\u6258<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6fb3\u6d32\u5bb6\u5ead\u4fe1\u6258\u6216\u6d77\u5916\u4fe1\u6258\u5747\u80fd\u6709\u6548\u5730\u8fbe\u81f3\u7a0e\u52a1\u9012\u5ef6\u751a\u81f3\u51cf\u514d\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8054\u7edc\u6211\u4eec:<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/oln-law.com\/wp-content\/uploads\/sites\/25\/2021\/09\/ANNA1.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/oln-law.com\/zh-cn\/our-people\/anna-chan\/\">Anna Chan \u9648\u97f5\u797a\u5f8b\u5e08<\/a><br>Partner \u5408\u4f19\u4eba<br><a href=\"mailto:anna.chan@oln-law.com\">anna.chan@oln-law.com<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u514d\u8cac\u8072\u660e\uff1a\u672c\u6587\u50c5\u4f9b\u53c3\u8003\u3002\u672c\u6587\u4e2d\u7684\u4efb\u4f55\u5167\u5bb9\u5747\u4e0d\u5f97\u89e3\u91cb\u70ba\u5c0d\u4efb\u4f55\u4eba\u63d0\u4f9b\u7684\u6fb3\u6d32\u6216\u9999\u6e2f\u6cd5\u5f8b\u610f\u898b\u6216\u4efb\u4f55\u8207\u6b64\u6709\u95dc\u7684\u6cd5\u5f8b\u610f\u898b\u3002\u9ad8\u674e\u56b4\u5f8b\u5e2b\u4e8b\u52d9\u6240\u5c0d\u4efb\u4f55\u4eba\u56e0\u672c\u6587\u6240\u6240\u8f09\u7684\u4efb\u4f55\u5167\u5bb9\u800c\u884c\u6240\u9020\u6210\u7684\u4efb\u514d\u8d23\u58f0\u660e\uff1a\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\u3002\u672c\u6587\u4e2d\u7684\u4efb\u4f55\u5185\u5bb9\u5747\u4e0d\u5f97\u89e3\u91ca\u4e3a\u5bf9\u4efb\u4f55\u4eba\u63d0\u4f9b\u7684\u6fb3\u6d32\u6216\u9999\u6e2f\u6cd5\u5f8b\u610f\u89c1\u6216\u4efb\u4f55\u4e0e\u6b64\u6709\u5173\u7684\u6cd5\u5f8b\u610f\u89c1\u3002\u9ad8\u674e\u4e25\u5f8b\u5e08\u4e8b\u52a1\u6240\u5bf9\u4efb\u4f55\u4eba\u56e0\u672c\u6587\u6240\u6240\u8f7d\u7684\u4efb\u4f55\u5185\u5bb9\u800c\u884c\u6240\u9020\u6210\u7684\u4efb\u4f55\u635f\u5931\u548c\/\u6216\u635f\u5bb3\u4e0d\u627f\u62c5\u4efb\u4f55\u8d23\u4efb\u3002\u4f55\u640d\u5931\u548c\/\u6216\u640d\u5bb3\u4e0d\u627f\u64d4\u4efb\u4f55\u8cac\u4efb\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.\u6fb3\u6d32\u4e0e\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u522b \u9999\u6e2f \u6fb3\u6d32 2. \u6fb3\u6d32\u7a0e\u5236\u7684\u7b80\u4ecb A.&nbsp;\u5168\u7403\u5f81\u7a0e\u5236\u5ea6 \u2013 \u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11(Tax Resident) vs\u975e\u7a0e\u52a1\u5c45\u6c11 (Foreign Resident) \u6fb3\u6d32\u5c45\u6c11 \u5e74\u6536\u5165\u7a05\u968e\uff08\u6fb3\u5143\uff09 \u7a05\u7387 $0 \u2013 $18,200 0 $18,201 \u2013 $37,000 19% $37,001 \u2013 $90,000 32.5% $90,001 \u2013 $180,000 37% $180,001 \u6216\u4ee5\u4e0a 45% \u975e\u7a0e\u52a1\u5c45\u6c11 (Foreign Resident) \u5e74\u6536\u5165\u7a05\u968e\uff08\u6fb3\u5143\uff09 \u7a05\u7387 $0 \u2013 $90,000 32.5% $90,001 \u2013 $180,000 37% $180,001 \u6216\u4ee5\u4e0a 45% B.&nbsp;\u9999\u6e2f\u4e0e\u6fb3\u6d32\u6ca1\u6709\u7b7e\u5b9a\u53cc\u8fb9\u7a0e\u52a1\u6761\u7ea6 (Double Taxation Agreement) 3. 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