{"id":8494,"date":"2025-08-01T06:17:26","date_gmt":"2025-07-31T20:17:26","guid":{"rendered":"https:\/\/au0061.com\/?p=8494"},"modified":"2025-08-01T06:17:26","modified_gmt":"2025-07-31T20:17:26","slug":"%e5%85%a8%e9%9d%a2%e8%a7%a3%e6%9e%90%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e7%a8%8e%e5%88%b6%ef%bc%9a%e7%a7%bb%e6%b0%91%e3%80%81%e7%95%99%e5%ad%a6%e7%94%9f%e5%92%8c%e6%8a%95%e8%b5%84%e8%80%85%e5%bf%85","status":"publish","type":"post","link":"https:\/\/au0061.com\/%e5%85%a8%e9%9d%a2%e8%a7%a3%e6%9e%90%e6%be%b3%e5%a4%a7%e5%88%a9%e4%ba%9a%e7%a8%8e%e5%88%b6%ef%bc%9a%e7%a7%bb%e6%b0%91%e3%80%81%e7%95%99%e5%ad%a6%e7%94%9f%e5%92%8c%e6%8a%95%e8%b5%84%e8%80%85%e5%bf%85\/","title":{"rendered":"\u5168\u9762\u89e3\u6790\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236\uff1a\u79fb\u6c11\u3001\u7559\u5b66\u751f\u548c\u6295\u8d44\u8005\u5fc5\u77e5\u7684\u7a0e\u52a1\u6307\u5357"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/au0061.com\/wp-content\/uploads\/2025\/08\/pexels-pixabay-57389-1.jpg\" alt=\"\u5168\u9762\u89e3\u6790\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236\uff1a\u79fb\u6c11\u3001\u7559\u5b66\u751f\u548c\u6295\u8d44\u8005\u5fc5\u77e5\u7684\u7a0e\u52a1\u6307\u5357\" title=\"\"><\/p>\n<p>\u5927\u5bb6\u597d\uff0c\u6211\u662f\u6fb3\u6d32\u767e\u79d1\u5c0f\u52a9\u624b\uff0c\u6700\u8fd1\u6709\u5c0f\u4f19\u4f34\u54a8\u8be2\u6211\u5173\u4e8e<b>\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236<\/b>\u7684\u95ee\u9898\uff0c\u73b0\u5728\u6211\u5c06\u76f8\u5173\u95ee\u9898\u8fdb\u884c\u603b\u7ed3\uff0c\u5e0c\u671b\u5bf9\u5404\u4f4d\u60f3\u4e86\u89e3\u7684\u5c0f\u4f19\u4f34\u6709\u6240\u5e2e\u52a9\u3002<\/p>\n<h2>\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236\u6982\u51b5<\/h2>\n<p>\u6fb3\u5927\u5229\u4e9a\u91c7\u7528\u7684\u662f\u6df7\u5408\u7a0e\u5236\uff0c\u5305\u542b\u76f4\u63a5\u7a0e\u548c\u95f4\u63a5\u7a0e\uff0c\u4ee5\u8054\u90a6\u7a0e\u4e3a\u4e3b\u3001\u5dde\u7a0e\u4e3a\u8f85\u3002\u4e3b\u8981\u7a0e\u79cd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08Income Tax\uff09<\/li>\n<li>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09<\/li>\n<li>\u516c\u53f8\u6240\u5f97\u7a0e\uff08Company Tax\uff09<\/li>\n<li>\u8d44\u672c\u5229\u5f97\u7a0e\uff08Capital Gains Tax\uff09<\/li>\n<li>\u517b\u8001\u91d1\u7a0e\uff08Superannuation Tax\uff09<\/li>\n<li>\u5370\u82b1\u7a0e\uff08Stamp Duty\uff09<\/li>\n<li>\u571f\u5730\u7a0e\uff08Land Tax\uff09<\/li>\n<\/ul>\n<h2>\u6fb3\u5927\u5229\u4e9a\u4e3b\u8981\u7a0e\u79cd\u8be6\u89e3<\/h2>\n<h3>1. \u4e2a\u4eba\u6240\u5f97\u7a0e<\/h3>\n<p>\u6fb3\u5927\u5229\u4e9a\u5b9e\u884c\u7d2f\u8fdb\u7a0e\u5236\uff0c2023-2024\u8d22\u5e74\u7a0e\u7387\u5982\u4e0b\uff1a<\/p>\n<table>\n<tr>\n<th>\u5e94\u7a0e\u6536\u5165\uff08\u6fb3\u5143\uff09<\/th>\n<th>\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td>0-18,200<\/td>\n<td>\u514d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>18,201-45,000<\/td>\n<td>19%<\/td>\n<\/tr>\n<tr>\n<td>45,001-120,000<\/td>\n<td>32.5%<\/td>\n<\/tr>\n<tr>\n<td>120,001-180,000<\/td>\n<td>37%<\/td>\n<\/tr>\n<tr>\n<td>180,001\u4ee5\u4e0a<\/td>\n<td>45%<\/td>\n<\/tr>\n<\/table>\n<h3>2. \u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09<\/h3>\n<p>GST\u662f\u6fb3\u6d32\u7684\u589e\u503c\u7a0e\uff0c\u6807\u51c6\u7a0e\u7387\u4e3a10%\uff0c\u9002\u7528\u4e8e\u5927\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\u3002\u4f46\u90e8\u5206\u57fa\u7840\u751f\u6d3b\u5fc5\u9700\u54c1\u3001\u533b\u7597\u670d\u52a1\u548c\u6559\u80b2\u670d\u52a1\u514d\u7a0e\u3002<\/p>\n<h3>3. \u516c\u53f8\u6240\u5f97\u7a0e<\/h3>\n<p>2023-2024\u8d22\u5e74\uff0c\u57fa\u51c6\u516c\u53f8\u7a0e\u7387\u4e3a30%\u3002\u5bf9\u4e8e\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e5000\u4e07\u6fb3\u5143\u7684\u5c0f\u578b\u4f01\u4e1a\uff0c\u7a0e\u7387\u964d\u81f325%\u3002<\/p>\n<h2>\u7a0e\u52a1\u5c45\u6c11\u4e0e\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u533a\u522b<\/h2>\n<p>\u6fb3\u5927\u5229\u4e9a\u7684\u7a0e\u52a1\u5c45\u6c11\u5224\u5b9a\u6807\u51c6\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5728\u6fb3\u5c45\u4f4f\u8d85\u8fc7183\u5929<\/li>\n<li>\u4e3b\u8981\u5c45\u6240\u5728\u6fb3\u5927\u5229\u4e9a<\/li>\n<li>\u5bb6\u5ead\u5173\u7cfb\u548c\u7ecf\u6d4e\u5229\u76ca\u5728\u6fb3<\/li>\n<\/ul>\n<p>\u7a0e\u52a1\u5c45\u6c11\u9700\u8981\u7533\u62a5\u5168\u7403\u6536\u5165\uff0c\u4f46\u53ef\u4ee5\u4eab\u53d7\u514d\u7a0e\u95e8\u69db\uff1b\u975e\u7a0e\u52a1\u5c45\u6c11\u53ea\u7533\u62a5\u6fb3\u6d32\u5883\u5185\u6536\u5165\uff0c\u4e0d\u4eab\u53d7\u514d\u7a0e\u989d\u5ea6\u3002<\/p>\n<h2>\u4e0e\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236\u76f8\u5173\u7684\u95ee\u9898<\/h2>\n<h3>1. \u7559\u5b66\u751f\u662f\u5426\u9700\u8981\u62a5\u7a0e\uff1f<\/h3>\n<p>\u662f\u7684\uff0c\u5982\u679c\u60a8\u5728\u6fb3\u5927\u5229\u4e9a\u5c45\u4f4f\u8d85\u8fc76\u4e2a\u6708\uff0c\u5373\u88ab\u89c6\u4e3a\u7a0e\u52a1\u5c45\u6c11\u3002\u7559\u5b66\u751f\u6253\u5de5\u6536\u5165\u8d85\u8fc7\u514d\u7a0e\u95e8\u69db\uff0818,200\u6fb3\u5143\/\u5e74\uff09\u5c31\u9700\u8981\u62a5\u7a0e\u3002\u8bb8\u591a<a href=\"https:\/\/www.naaedu.com\/\" target=\"_blank\" rel=\"noopener\">\u6fb3\u6d32\u672c\u79d1\u7559\u5b66<\/a>\u751f\u901a\u8fc7\u6253\u5de5\u6765\u8865\u8d34\u751f\u6d3b\u8d39\u3002<\/p>\n<h3>2. \u65b0\u79fb\u6c11\u5982\u4f55\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\uff1f<\/h3>\n<p>\u6fb3\u5927\u5229\u4e9a\u4e0e\u591a\u4e2a\u56fd\u5bb6\u7b7e\u7f72\u4e86\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u3002\u79fb\u6c11\u53ef\u4ee5\u4f7f\u7528\u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d\uff08Foreign Income Tax Offset\uff09\u6765\u907f\u514d\u91cd\u590d\u5f81\u7a0e\u3002<\/p>\n<h3>3. \u6295\u8d44\u623f\u4ea7\u6709\u54ea\u4e9b\u7a0e\u52a1\u4f18\u60e0\uff1f<\/h3>\n<p>\u8d1f\u6263\u7a0e\uff08Negative Gearing\uff09\u662f\u6fb3\u6d32\u623f\u4ea7\u6295\u8d44\u8005\u7684\u91cd\u8981\u7a0e\u52a1\u4f18\u60e0\uff1a\u5f53\u623f\u4ea7\u652f\u51fa\u5927\u4e8e\u6536\u5165\u65f6\uff0c\u5dee\u989d\u53ef\u4ee5\u62b5\u6263\u5176\u4ed6\u5e94\u7a0e\u6536\u5165\u3002\u6b64\u5916\uff0c\u6301\u6709\u8d85\u8fc712\u4e2a\u6708\u7684\u8d44\u4ea7\u51fa\u552e\u65f6\u53ef\u4eab\u53d750%\u8d44\u672c\u5229\u5f97\u7a0e\u6298\u6263\u3002<\/p>\n<h3>4. \u5982\u4f55\u7533\u62a5\u9000\u7a0e\uff1f<\/h3>\n<p>\u6bcf\u5e747\u67081\u65e5\u81f310\u670831\u65e5\u4e3a\u62a5\u7a0e\u5b63\u3002\u53ef\u4ee5\u901a\u8fc7\uff1a<\/p>\n<ul>\n<li>ATO\u5b98\u7f51\u5728\u7ebf\u7533\u62a5<\/li>\n<li>\u4f7f\u7528\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406<\/li>\n<li>\u7eb8\u8d28\u8868\u683c\u90ae\u5bc4\u7533\u62a5<\/li>\n<\/ul>\n<h3>5. \u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5\u9000\u7a0e\uff1f<\/h3>\n<p>\u5e38\u89c1\u7684\u53ef\u62b5\u6263\u652f\u51fa\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4e0e\u5de5\u4f5c\u76f8\u5173\u7684\u4ea4\u901a\u8d39<\/li>\n<li>\u5c45\u5bb6\u529e\u516c\u8d39\u7528<\/li>\n<li>\u804c\u4e1a\u8fdb\u4fee\u8d39\u7528<\/li>\n<li>\u5de5\u4f5c\u76f8\u5173\u8bbe\u5907\u652f\u51fa<\/li>\n<li>\u6148\u5584\u6350\u6b3e<\/li>\n<\/ul>\n<h2>\u7a0e\u52a1\u89c4\u5212\u5efa\u8bae<\/h2>\n<p>1. \u5408\u7406\u5229\u7528\u514d\u7a0e\u989d\u5ea6\uff1a\u5c06\u6536\u5165\u5206\u6563\u7ed9\u4f4e\u6536\u5165\u5bb6\u5ead\u6210\u5458<\/p>\n<p>2. \u517b\u8001\u91d1\u4f9b\u6b3e\uff1a\u5229\u7528\u7a0e\u524d\u517b\u8001\u91d1\u4f9b\u6b3e\uff08Concessional Contributions\uff09\u964d\u4f4e\u5e94\u7a0e\u6536\u5165<\/p>\n<p>3. \u6295\u8d44\u7ed3\u6784\u89c4\u5212\uff1a\u6839\u636e\u60c5\u51b5\u9009\u62e9\u4e2a\u4eba\u3001\u516c\u53f8\u6216\u4fe1\u6258\u7b49\u4e0d\u540c\u6295\u8d44\u4e3b\u4f53<\/p>\n<p>4. \u53ca\u65f6\u4e86\u89e3\u7a0e\u6536\u4f18\u60e0\uff1a\u5982\u5c0f\u578b\u4f01\u4e1a\u7a0e\u52a1\u4f18\u60e0\u3001\u7814\u53d1\u7a0e\u6536\u4f18\u60e0\u7b49<\/p>\n<p>\u6fb3\u6d32\u767e\u79d1\u5c0f\u52a9\u624b\u611f\u8c22\u60a8\u7684\u9605\u8bfb\uff0c\u5e0c\u671b\u8fd9\u7bc7\u6587\u7ae0\u53ef\u4ee5\u5e2e\u52a9\u60a8\u5168\u9762\u4e86\u89e3<b>\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236<\/b>\uff0c\u5408\u7406\u89c4\u5212\u7a0e\u52a1\uff0c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002\u5982\u679c\u6709\u66f4\u591a\u95ee\u9898\uff0c\u6b22\u8fce\u968f\u65f6\u54a8\u8be2\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5927\u5bb6\u597d\uff0c\u6211\u662f\u6fb3\u6d32\u767e\u79d1\u5c0f\u52a9\u624b\uff0c\u6700\u8fd1\u6709\u5c0f\u4f19\u4f34\u54a8\u8be2\u6211\u5173\u4e8e\u6fb3\u5927\u5229\u4e9a\u7a0e\u5236\u7684\u95ee\u9898\uff0c\u73b0\u5728\u6211\u5c06\u76f8\u5173\u95ee\u9898\u8fdb\u884c\u603b\u7ed3\uff0c\u5e0c\u671b\u5bf9\u5404\u4f4d\u60f3\u4e86\u89e3\u7684\u5c0f\u4f19\u4f34\u6709\u6240\u5e2e\u52a9\u3002 \u6fb3\u5927\u5229\u4e9a\u7a0e\u5236\u6982\u51b5 \u6fb3\u5927\u5229\u4e9a\u91c7\u7528\u7684\u662f\u6df7\u5408\u7a0e\u5236\uff0c\u5305\u542b\u76f4\u63a5\u7a0e\u548c\u95f4\u63a5 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":8493,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":[],"meta":{"_oxygen_hide_in_design_set":false,"_oxygen_tags":""},"categories":[766],"tags":[13759,13760,5173,13761,5175],"region":[],"class_list":["post-8494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-13759","tag-gst","tag-5173","tag-13761","tag-5175"],"_links":{"self":[{"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/posts\/8494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/comments?post=8494"}],"version-history":[{"count":0,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/posts\/8494\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/media\/8493"}],"wp:attachment":[{"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/media?parent=8494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/categories?post=8494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/tags?post=8494"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/region?post=8494"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/au0061.com\/wp-json\/wp\/v2\/format?post=8494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}