{"id":1917,"date":"2021-09-08T12:03:24","date_gmt":"2021-09-08T12:03:24","guid":{"rendered":"https:\/\/oln-law.zegal.xyz\/?p=1917"},"modified":"2026-02-06T11:09:56","modified_gmt":"2026-02-06T11:09:56","slug":"australian-tax-advisory","status":"publish","type":"post","link":"https:\/\/oln-law.com\/zh-hk\/australian-tax-advisory\/","title":{"rendered":"\u6709\u95dc\u6fb3\u6d32\u7a05\u52d9\u7684\u7c21\u55ae\u6458\u8981"},"content":{"rendered":"\n<p><strong>1.&nbsp;&nbsp; &nbsp;\u6fb3\u6d32\u8207\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u5225<\/strong><\/p>\n\n\n\n<p>\u9999\u6e2f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6536\u5165\u4f86\u6e90\u5730\u57df\u5fb5\u7a05 \u2013 \u5373\u53ea\u6709\u6e90\u81ea\u9999\u6e2f\u7684\u500b\u4eba\u6536\u5165\u548c\u4f01\u696d\u5229\u6f64\u624d\u9808\u5728\u9999\u6e2f\u5fb5\u7a05\uff0c\u800c\u6e90\u81ea\u5176\u4ed6\u5730\u65b9\u7684\u6536\u5165\u5247\u4e0d\u9808\u5728\u9999\u6e2f\u7e73\u4ed8\u5229\u5f97\/\u5165\u606f\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6fb3\u6d32<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5168\u7403\u5fb5\u7a05\u2013\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u5728\u5168\u7403\u6240\u8cfa\u53d6\u7684\u6536\u5165\u548c\u5229\u6f64\uff0c\u5305\u62ec\u5f97\u81ea\u6d77\u5916\u7684\u5229\u6f64\uff0c\u90fd\u4e88\u4ee5\u5fb5\u7a05\u3002\u975e\u7a05\u52d9\u5c45\u6c11\u6e90\u81ea\u6fb3\u6d32\u7684\u6536\u5165\u548c\u5229\u6f64\u4ea6\u9808\u7e73\u7a05\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\/taxtable.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p><strong>2.&nbsp;&nbsp; &nbsp;\u6fb3\u6d32\u7a0e\u5236\u7684\u7c21\u4ecb<\/strong><\/p>\n\n\n\n<p>A.&nbsp;&nbsp; &nbsp;\u5168\u7403\u5fb5\u7a05\u5236\u5ea6 \u2013 \u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11(Tax Resident) vs\u975e\u7a05\u52d9\u5c45\u6c11 (Foreign Resident)<\/p>\n\n\n\n<p>\u6fb3\u6d32\u5c45\u6c11<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u662f\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\uff0c\u4fbf\u8981\u70ba\u6e90\u81ea\u6fb3\u6d32\u53ca\u6d77\u5916\u7684\u6536\u5165\u7e73\u7a05\u3002\u300c\u7a05\u52d9\u5c45\u6c11\u300d\u6309\u7167\u6fb3\u6d32\u7a05\u6cd5\u5b9a\u7fa9\uff0c\u8207\u5c45\u4f4f\u65e5\u6578\u3001\u5e38\u5c45\u5730\u3001\u662f\u5426\u8a08\u5283\u5728\u6fb3\u6d32\u5b9a\u5c45\u7b49\u6709\u95dc\uff0c<strong>\u8207\u6240\u6301\u7c3d\u8b49\u6027\u8cea\u3001\u662f\u5426\u5df2\u5165\u7c4d\u7b49\u4e26\u7121\u5fc5\u7136\u95dc\u4fc2<\/strong>\u3002\u50c5\u6301\u6709\u975e\u6c38\u5c45\u7c3d\u8b49\u3001\u751a\u81f3\u66fe\u77ed\u66ab\u9017\u7559\u8005\uff0c\u4ecd\u6709\u6a5f\u6703\u88ab\u8996\u70ba\u7a05\u52d9\u5c45\u6c11\u3002<\/li>\n\n\n\n<li>\u4e00\u822c\u800c\u8a00\uff0c\u53ea\u8981\u4f60\u5728\u6bcf\u7a05\u6536\u5e74\u5ea6\uff087\u67081\u65e5\u81f36\u670830\u65e5\uff09\u65bc\u6fb3\u6d32\u9017\u7559\u591a\u65bc183\u65e5\uff0c\u5c31\u5b9a\u7fa9\u70ba\u7a05\u52d9\u5c45\u6c11\uff08Tax-Resident\uff09\uff0c\u9664\u975e\u4f60\u7684\u5e38\u5c45\u5730\u4e26\u975e\u6fb3\u6d32\u800c\u4f60\u6c92\u6709\u5728\u6fb3\u6d32\u5b9a\u5c45\u7684\u610f\u5716\u3002<\/li>\n\n\n\n<li>2020-21\u5e74\u5ea6\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u7a05\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>\u975e\u7a05\u52d9\u5c45\u6c11 (Foreign Resident)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u4e26\u975e\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\uff0c\u4fbf\u53ea\u9700\u70ba\u6e90\u81ea\u6fb3\u6d32\u7684\u6536\u5165\u7e73\u7a05\u3002<\/li>\n\n\n\n<li>2020-21\u5e74\u5ea6\u975e\u7a05\u52d9\u5c45\u6c11\u7a05\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>B.&nbsp;&nbsp; &nbsp;\u9999\u6e2f\u8207\u6fb3\u6d32\u6c92\u6709\u7c3d\u5b9a\u96d9\u908a\u7a05\u52d9\u689d\u7d04 (Double Taxation Agreement)&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u679c\u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11\u6709\u4f86\u81ea\u9999\u6e2f\u7684\u6536\u5165\uff0c\u8a72\u7b49\u6536\u5165\u6703\u88ab\u96d9\u91cd\u5fb5\u7a05\uff0c\u7b2c\u4e00\u6b21\u662f\u6839\u64da\u9999\u6e2f\u7684\u5730\u57df\u4f86\u6e90\u5fb5\u7a05\u539f\u5247\u88ab\u5fb5\u7a05\uff0c\u53e6\u4e00\u6b21\u662f\u5728\u6fb3\u6d32\u6839\u64da\u5168\u7403\u6536\u5165\u539f\u5247\u5728\u6fb3\u6d32\u88ab\u5fb5\u7a05\u3002<\/li>\n\n\n\n<li>\u5be6\u969b\u4e0a\u5df2\u7d93\u5411\u9999\u6e2f\u653f\u5e9c\u652f\u4ed8\u4e86\u91dd\u5c0d\u9999\u6e2f\u6536\u5165\u7684\u7a05\u9805\uff0c\u4e26\u4e14\u8a72\u7b49\u6536\u5165\u5df2\u5411\u6fb3\u6d32\u653f\u5e9c\u7533\u5831\u70ba\u6240\u5f97\u7a05\u7684\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\uff0c\u5247\u53ef\u8981\u6c42\u62b5\u92b7\u8a72\u7b49\u5df2\u4ed8\u7a05\u9805\u7684\u91d1\u984d\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>3.&nbsp;&nbsp; &nbsp;\u79fb\u6c11\u524d\u7684\u7a05\u52d9\u8a08\u756b<\/strong><\/p>\n\n\n\n<p>A.&nbsp;&nbsp; &nbsp;\u5c0d\u6295\u8cc7\u8cc7\u7522\u9032\u884c\u8a55\u4f30<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u79fb\u6c11\u524d\u61c9\u5c0d\u6240\u6709\u6295\u8cc7\u8cc7\u7522\u9032\u884c\u6b63\u5f0f\u8a55\u4f30\uff0c\u4ee5\u78ba\u5b9a\u5c0d\u9ad8\u65bc\u8a72\u4f30\u503c\u7684\u672a\u4f86\u5229\u6f64\u5fb5\u7a05\u7684\u50f9\u503c\u3002<\/li>\n\n\n\n<li>\u7c21\u55ae\u4f86\u8aaa\uff0c\u79fb\u6c11\u524d\u7684\u6536\u76ca\u4e0d\u53d7\u6fb3\u6d32\u5fb5\u7a05\uff0c\u79fb\u6c11\u5f8c\u7684\u6536\u76ca\u5247\u53d7\u6fb3\u6d32\u5fb5\u7a05\uff0c\u6545\u61c9\u76e1\u91cf\u5b89\u6392\u65bc\u79fb\u6c11\u524d\u8cfa\u53d6\u6b64\u6536\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n<p>B.&nbsp;&nbsp; &nbsp;\u59a5\u5584\u904b\u7528\u6fb3\u6d32\u8ca0\u6263\u7a05 (Negative Gearing)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u5c07\u5728\u6fb3\u6d32\u5b9a\u5c45\u6216\u5728\u6fb3\u6d32\u7522\u751f\u6536\u5165\uff0c\u61c9\u59a5\u5584\u904b\u7528\u6fb3\u6d32\u7269\u696d\u76f8\u95dc\u7684\u8ca0\u6263\u7a05\u5236\u5ea6\uff0c\u5229\u7528\u300c\u652f\u51fa\u300d\u300c\u8667\u640d\u300d\u7b49\u6e1b\u514d\u7a05\u52d9\u3002<\/li>\n<\/ul>\n\n\n\n<p>C.&nbsp;&nbsp; &nbsp;\u8a2d\u7acb\u4fe1\u8a17<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6fb3\u6d32\u5bb6\u5ead\u4fe1\u8a17\u6216\u6d77\u5916\u4fe1\u8a17\u5747\u80fd\u6709\u6548\u5730\u9054\u81f3\u7a05\u52d9\u905e\u5ef6\u751a\u81f3\u6e1b\u514d\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\/ANNA1.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p><strong>\u806f\u7d61\u6211\u5011:<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/oln-law.com\/zh-hk\/our-people\/anna-chan\/\">Anna Chan \u9673\u97fb\u797a\u5f8b\u5e2b<\/a><br>Partner \u00a0 \u00a0 \u00a0\u5408\u4f19\u4eba<br><a href=\"mailto:anna.chan@oln-law.com%C2%A0\">anna.chan@oln-law.com\u00a0<\/a><\/p>\n\n\n\n<p>\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\u4f55\u640d\u5931\u548c\/\u6216\u640d\u5bb3\u4e0d\u627f\u64d4\u4efb\u4f55\u8cac\u4efb\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.&nbsp;&nbsp; &nbsp;\u6fb3\u6d32\u8207\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u5225 \u9999\u6e2f \u6fb3\u6d32 2.&nbsp;&nbsp; &nbsp;\u6fb3\u6d32\u7a0e\u5236\u7684\u7c21\u4ecb A.&nbsp;&nbsp; &nbsp;\u5168\u7403\u5fb5\u7a05\u5236\u5ea6 \u2013 \u6fb3\u6d32\u7a05\u52d9\u5c45\u6c11(Tax Resident) vs\u975e\u7a05\u52d9\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\u7a05\u52d9\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;&nbsp; &nbsp;\u9999\u6e2f\u8207\u6fb3\u6d32\u6c92\u6709\u7c3d\u5b9a\u96d9\u908a\u7a05\u52d9\u689d\u7d04 (Double &#8230;<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[77],"tags":[],"featured_post":[],"class_list":{"0":"post-1917","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-tax-advisory","7":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u6709\u95dc\u6fb3\u6d32\u7a05\u52d9\u7684\u7c21\u55ae\u6458\u8981 | OLN<\/title>\n<meta name=\"description\" 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