{"id":5193,"date":"2017-05-23T02:15:18","date_gmt":"2017-05-23T02:15:18","guid":{"rendered":"https:\/\/www.bizcover.com.au\/cn\/?p=5193"},"modified":"2017-05-23T02:27:42","modified_gmt":"2017-05-23T02:27:42","slug":"%e5%b0%8f%e7%94%9f%e6%84%8f%e6%95%85%e4%ba%8b%ef%bc%9a%e5%ae%a2%e6%88%b7%e8%a2%abato%e7%bd%9a%e6%ac%be22%e4%b8%87%e6%be%b3%e5%85%83%ef%bc%8c%e4%bc%9a%e8%ae%a1%e4%ba%8b%e5%8a%a1%e6%89%80%e8%a6%81","status":"publish","type":"post","link":"https:\/\/www.bizcover.com.au\/cn\/5193","title":{"rendered":"\u5c0f\u751f\u610f\u6545\u4e8b\uff1a\u5ba2\u6237\u88abATO\u7f5a\u6b3e22\u4e07\u6fb3\u5143\uff0c\u4f1a\u8ba1\u4e8b\u52a1\u6240\u8981\u8d1f\u8d23\u4efb\u5417?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5199\" src=\"https:\/\/www.bizcover.com.au\/cn\/wp-content\/uploads\/2017\/05\/income-tax-491626__340.jpg\" alt=\"\" width=\"510\" height=\"340\" srcset=\"https:\/\/www.bizcover.com.au\/cn\/wp-content\/uploads\/2017\/05\/income-tax-491626__340.jpg 510w, https:\/\/www.bizcover.com.au\/cn\/wp-content\/uploads\/2017\/05\/income-tax-491626__340-300x200.jpg 300w\" sizes=\"auto, (max-width: 510px) 100vw, 510px\" \/><\/a><\/p>\n<p><strong>\u4e00\u5bb6\u4f4d\u4e8e\u897f\u6089\u5c3c\u62e5\u6709\u4e94\u540d\u5458\u5de5\u7684\u4f1a\u8ba1\u4e8b\u52a1\u6240\u5728\u5176\u4e00\u540d\u5ba2\u6237\u88abATO\uff08\u7a0e\u52a1\u5c40\uff09\u7f5a\u6b3e\u540e\u83b7\u5f97221,000\u6fb3\u5143\u7684\u4fdd\u9669\u8d54\u507f\u3002<\/strong><\/p>\n<p>\u8fd9\u5bb6\u516c\u53f8\u4e0e\u6fb3\u5927\u5229\u4e9aDUAL\u4fdd\u9669\u516c\u53f8\u7b7e\u8ba2\u4e86\u4fdd\u989d\u4e24\u767e\u4e07<strong><sup>*<\/sup><\/strong>\u7684\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669\u65b9\u6848\u3002\u5982\u679c\u88ab\u4fdd\u65b9\u6ca1\u6709\u8d2d\u4e70\u9002\u5f53\u7684\u5546\u4e1a\u4fdd\u9669\uff0c\u90a3\u5728\u5ba2\u6237\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7f3a\u5931\u4e86Capital 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Tax\u7f5a\u6b3e\u548c\u5229\u606f\u3002\u592b\u5987\u63d0\u51fa\u8bc9\u8bbc\uff0c\u6307\u8be5\u516c\u53f8\u7684\u4f1a\u8ba1\u5e08\u672a\u80fd\u6b63\u786e\u7684\u5b8c\u6210\u7eb3\u7a0e\u7533\u62a5\u3002<\/p>\n<p><strong>\u7ed3\u679c\uff1a<\/strong><\/p>\n<p>\u7531\u4e8e\u8be5\u7533\u62a5\u8868\u662f\u88ab\u4fdd\u65b9\u53ca\u592b\u5987\u4e00\u8d77\u51c6\u5907\uff0c\u5e76\u4e8e\u592b\u5987\u7684\u68c0\u9605\u540e\u624d\u5411ATO\u9012\u4ea4\u6587\u4ef6\uff0c\u6240\u4ee5\u53cc\u65b9\u90fd\u9700\u8d1f\u8d23\u4efb\uff0c\u8c03\u89e3\u6700\u540e\u786e\u5b9a\u4fdd\u9669\u7d22\u8d54\u91d1\u989d\u4e3a180,000\u6fb3\u5143\u518d\u52a0\u4e0a25,000\u6fb3\u5143\u7684\u8fa9\u62a4\u8d39\u7528\u3002<\/p>\n<h3><strong>\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669(Professional Indemnity Insurance)\u8bf4\u660e\uff1a<\/strong><\/h3>\n<p>\u4e13\u4e1a\u8d23\u4efb\u8d54\u507f\u4fdd\u9669\u7684\u6295\u4fdd\u5bf9\u8c61\u662f\u5411\u5176\u5ba2\u6237\u63d0\u4f9b\u5efa\u8bae\u6216\u670d\u52a1\u7684\u4e13\u4e1a\u4eba\u58eb\u3002\u5982\u679c\u67d0\u4eba\u8bc9\u79f0\uff0c\u60a8\u5728\u5de5\u4f5c\u4e2d\u72af\u4e86\u4e00\u4e2a\u9519\u8bef\uff0c\u5ffd\u89c6\u4e86\u5173\u952e\u4fe1\u606f\uff0c\u8c0e\u62a5\u4e8b\u5b9e\u6216\u63d0\u4f9b\u8bef\u5bfc\u6027\u4fe1\u606f\uff0c\u5e76\u56e0\u6b64\u7ed9\u60a8\u7684\u5ba2\u6237\u9020\u6210\u4e86\u7ecf\u6d4e\u635f\u5931\uff0c\u90a3\u4e48\u4ed6\u4eec\u53ef\u4ee5\u5411\u60a8\u63d0\u8d77\u6cd5\u5f8b\u8bc9\u8bbc\uff0c\u4ee5\u8d54\u507f\u4e0a\u8ff0\u635f\u5931\u3002\u800c\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669\u5c31\u53ef\u4ee5\u4e3a\u4f60\u627f\u4fdd\u8bc9\u8bbc\u6210\u672c\uff0c\u548c\u7d22\u8d54\u91d1\u989d\u3002<\/p>\n<p>\u4e13\u4e1a\u8d23\u4efb\u8d54\u507f\u4fdd\u9669\u4fdd\u969c\u7684\u804c\u4e1a\u5f88\u591a\uff1a\u9aa8\u79d1\u533b\u751f\uff0c\u5546\u4e1a\u987e\u95ee\uff0c\u5de5\u7a0b\u5e08\uff0c\u5efa\u7b51\u5e08\uff0c\u623f\u5730\u4ea7\u7ecf\u7eaa\u548c\u4f1a\u8ba1\u5e08\u7b49\u7b49\u3002\u5f88\u591a\u4e13\u4e1a\u4eba\u58eb\u5fc5\u987b\u62e5\u6709\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669\u624d\u53ef\u4ee5\u4ece\u4e1a\u3002<\/p>\n<p><a href=\"https:\/\/www.bizcover.com.au\/cn\/professional-indemnity-chinese\/\">\u70b9\u6b64<\/a>\u9605\u8bfb\u66f4\u591a\u6709\u5173\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669\u7684\u8d44\u8baf\u6216<a href=\"https:\/\/mandarin.bizcover.com.au\/OccupationSelection\">\u6bd4\u8f83\u62a5\u4ef7<\/a>\u3002<\/p>\n<p>BizCover\u2122Pty Ltd\uff08ABN 68 127 707 975; AR 338440\uff09\u662fMega Capital Pty Ltd\uff08ABN 37 098 080 418; AFSL 238549\uff09\u7684\u516c\u53f8\u6388\u6743\u4ee3\u8868\u3002 \u8fd9\u53ea\u662f\u4e00\u822c\u5efa\u8bae\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u5bb6\u4f4d\u4e8e\u897f\u6089\u5c3c\u62e5\u6709\u4e94\u540d\u5458\u5de5\u7684\u4f1a\u8ba1\u4e8b\u52a1\u6240\u5728\u5176\u4e00\u540d\u5ba2\u6237\u88abATO\uff08\u7a0e\u52a1\u5c40\uff09\u7f5a\u6b3e\u540e\u83b7\u5f97221,000\u6fb3\u5143\u7684\u4fdd\u9669\u8d54\u507f\u3002 \u8fd9\u5bb6\u516c\u53f8\u4e0e\u6fb3\u5927\u5229\u4e9aDUAL\u4fdd\u9669\u516c\u53f8\u7b7e\u8ba2\u4e86\u4fdd\u989d\u4e24\u767e\u4e07*\u7684\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669\u65b9\u6848\u3002\u5982\u679c\u88ab\u4fdd\u65b9\u6ca1\u6709\u8d2d\u4e70\u9002\u5f53\u7684\u5546\u4e1a\u4fdd\u9669\uff0c\u90a3\u5728\u5ba2\u6237\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7f3a\u5931\u4e86Capital Gains Tax(\u8d44\u672c\u5229\u5f97\u7a0e)\u540e\u5c31\u4f1a\u8ba9\u8fd9\u5bb6\u4f1a\u8ba1\u4e8b\u52a1\u6240\u906d\u53d7\u91cd\u5927\u7684\u635f\u5931\u3002 *\u5927\u591a\u6570\u6fb3\u5927\u5229\u4e9a\u4f1a\u8ba1\u534f\u4f1a\u4f8b\u5982CPA\uff0cCA\uff0c\u89c4\u5b9a\u4f1a\u8ba1\u4e8b\u52a1\u6240\u5fc5\u987b\u8d2d\u4e70\u4fdd\u989d\u4e24\u767e\u4e07\u7684\u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669\uff08Professional Indemnity Insurance\uff09\u3002 \u00a0\u4e8b\u60c5\u7ecf\u8fc7\uff1a \u4f1a\u8ba1\u4e8b\u52a1\u6240\uff0c\u4e5f\u5c31\u662f\u88ab\u4fdd\u65b9\u4e3a\u4e00\u5bf9\u592b\u5987\u586b\u51992012 \u81f32014\u8d22\u653f\u5e74\u5ea6\u7684\u7eb3\u7a0e\u7533\u8bf7\u8868\uff0c\u628a\u6240\u9700\u6587\u4ef6\u51c6\u5907\u597d\u5e76\u5bc4\u7ed9ATO\uff08\u7a0e\u52a1\u5c40\uff09\u3002\u8fc7\u4e86\u51e0\u4e2a\u6708\u540e\uff0c\u88ab\u4fdd\u65b9\u6536\u5230ATO\u7684\u901a\u77e5\uff0c\u5217\u660e\u4e86\u88ab\u4fdd\u65b9\u672a\u80fd\u63d0\u4f9b\u8fd9\u5bf9\u592b\u5987\u4e8e2013\u5e74\u51fa\u552e\u623f\u5730\u4ea7\u65f6\u6240\u5f97\u7684Capital Gains Tax\uff08\u8d44\u672c\u5229\u5f97\u7a0e\uff09\u7684\u6709\u5173\u6587\u4ef6\uff0c\u9700\u7f5a\u6b3e\u9ad8\u8fbe221,211.26\u6fb3\u5143\uff0c\u6b3e\u9879\u5305\u62ecCapital Gains Tax\u7f5a\u6b3e\u548c\u5229\u606f\u3002\u592b\u5987\u63d0\u51fa\u8bc9\u8bbc\uff0c\u6307\u8be5\u516c\u53f8\u7684\u4f1a\u8ba1\u5e08\u672a\u80fd\u6b63\u786e\u7684\u5b8c\u6210\u7eb3\u7a0e\u7533\u62a5\u3002 \u7ed3\u679c\uff1a \u7531\u4e8e\u8be5\u7533\u62a5\u8868\u662f\u88ab\u4fdd\u65b9\u53ca\u592b\u5987\u4e00\u8d77\u51c6\u5907\uff0c\u5e76\u4e8e\u592b\u5987\u7684\u68c0\u9605\u540e\u624d\u5411ATO\u9012\u4ea4\u6587\u4ef6\uff0c\u6240\u4ee5\u53cc\u65b9\u90fd\u9700\u8d1f\u8d23\u4efb\uff0c\u8c03\u89e3\u6700\u540e\u786e\u5b9a\u4fdd\u9669\u7d22\u8d54\u91d1\u989d\u4e3a180,000\u6fb3\u5143\u518d\u52a0\u4e0a25,000\u6fb3\u5143\u7684\u8fa9\u62a4\u8d39\u7528\u3002 \u4e13\u4e1a\u8d23\u4efb\u4fdd\u9669(Professional Indemnity Insurance)\u8bf4\u660e\uff1a 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