{"id":1273,"date":"2018-09-27T16:53:09","date_gmt":"2018-09-27T06:53:09","guid":{"rendered":"http:\/\/rjplus.com\/?p=1273"},"modified":"2018-10-01T09:57:36","modified_gmt":"2018-09-30T23:57:36","slug":"%e4%bc%9a%e8%ae%a1%e7%a8%8e%e5%8a%a1%e5%b0%8f%e8%af%be%e5%a0%82-%e6%8a%95%e8%b5%84%e7%a7%bb%e6%b0%91%e4%b8%93%e5%9c%ba","status":"publish","type":"post","link":"https:\/\/rjplus.com\/zh-hans\/%e4%bc%9a%e8%ae%a1%e7%a8%8e%e5%8a%a1%e5%b0%8f%e8%af%be%e5%a0%82-%e6%8a%95%e8%b5%84%e7%a7%bb%e6%b0%91%e4%b8%93%e5%9c%ba\/","title":{"rendered":"\u4f1a\u8ba1\u7a0e\u52a1\u5c0f\u8bfe\u5802\u2014\u2014\u6295\u8d44\u79fb\u6c11\u4e13\u573a"},"content":{"rendered":"<p><span style=\"color:#000; font-size:22px\">\u4f1a\u8ba1\u7a0e\u52a1\u5c0f\u8bfe\u5802\u2014\u2014\u6295\u8d44\u79fb\u6c11\u4e13\u573a<\/span><br \/>\nCathy &#038;nbsp <span style=\"color:#576b95\">\u777f\u91d1\u8d22\u7ecfRJ+<\/span> &#038;nbsp2017-03-15<\/p>\n<div class=\"row\"  id=\"row-922375498\">\n<div class=\"col medium-7 small-12 large-7\"  ><div class=\"col-inner\"  >\n<p>\u5feb\uff0c\u5173\u6ce8\u8fd9\u4e2a\u516c\u4f17\u53f7\uff0c\u4e00\u8d77\u6da8\u59ff\u52bf\uff5e<\/p>\n<\/div><\/div>\n<div class=\"col medium-5 small-12 large-5\"  ><div class=\"col-inner\"  >\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_475920997\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"220\" height=\"141\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/2-13.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_475920997 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<\/div><\/div>\n<\/div>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1264336704\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"431\" height=\"102\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/3-15.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1264336704 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u6709\u8fd9\u6837\u4e00\u53e5\u63cf\u8ff0\u8001\u677f\u4eec\u79fb\u6c11\u7684\u8bdd\uff1a\u201c\u6bcf10\u4e2a\u8001\u677f\u4e2d\u67093\u4e2a\u5df2\u7ecf\u79fb\u6c11\uff0c\u67094\u4e2a\u5728\u79fb\u6c11\u7684\u8def\u4e0a\uff0c\u8fd8\u67093\u4e2a\u6253\u7b97\u79fb\u6c11\u3002\u201d\u4f46\u662f\uff0c\u53c8\u6709\u591a\u5c11\u4eba\u5728\u7ecf\u5386\u4e00\u6bb5\u8840\u4e0e\u6cea\u4e4b\u540e\uff0c\u5f7b\u5e95\u653e\u5f03\u4e86\u6fb3\u6d32\u7684\u6295\u8d44\u79fb\u6c11\uff1f<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1413907766\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"394\" height=\"240\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/4-16.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1413907766 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u7f51\u4e0a\u5c31\u66fe\u6709\u4e00\u4e2a\u697c\u4e3b\u7528\u81ea\u5df1\u7684\u4eb2\u8eab\u7ecf\u5386\uff0c\u5411\u6211\u4eec\u8be0\u91ca\u4e86\u4ec0\u4e48\u53eb\u505a\u201c\u7406\u60f3\u5f88\u4e30\u6ee1\uff0c\u663e\u793a\u5f88\u9aa8\u611f\u3002\u201d\u4ece2009\u5e7412\u6708\uff0c\u697c\u4e3b\u5e26\u7740\u7f8e\u597d\u7684\u61a7\u61ac\u548c\u5bf9\u6fb3\u6d32\u65e0\u9650\u5411\u5f80\u6b63\u5f0f\u767b\u9646\u58a8\u5c14\u672c\uff0c\u52302011\u5e747\u670826\u65e5\uff0c\u697c\u4e3b\u5c06\u8981\u5e26\u7740\u5bf9\u6fb3\u6d32\u7684\u65e0\u9650\u7684\u5931\u671b\u548c\u75db\u82e6\u7684\u56de\u5fc6\u6c38\u8fdc\u548c\u4ed6\u544a\u522b\u4e86\u3002\u7a76\u5176\u6839\u672c\u539f\u56e0\u4e0d\u5916\u4e4e\u697c\u4e3b\u5728\u6295\u8d44\u4e4b\u524d\u5bf9\u6fb3\u6d32\u4e0d\u591f\u4e86\u89e3\u5c31\u8f7b\u7387\u5730\u505a\u51fa\u4e86\u51b3\u5b9a\uff1a\u50b2\u6162\u7684\u8054\u90a6\u94f6\u884c\uff0c\u5149\u62ff\u94b1\u4e0d\u529e\u4e8b\u7684\u5f8b\u5e08\uff0c\u6781\u5176\u5351\u9119\u7684\u5408\u4f5c\u65b9\uff0c\u4e0d\u9760\u8c31\u7684\u7ecf\u7406\u4eba\u548c\u65e0\u7a77\u65e0\u5c3d\u7684\u767d\u5403\u5e2e\u2026\u2026<\/p>\n<div class=\"row\"  id=\"row-709032887\">\n<div class=\"col medium-2 small-12 large-2\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-8 small-12 large-8\"  ><div class=\"col-inner\"  >\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_36941623\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"407\" height=\"41\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/5-17.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_36941623 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<\/div><\/div>\n<div class=\"col medium-2 small-12 large-2\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<\/div>\n<p>\u6700\u540e\u53ea\u5269\u4e0b\u80ed\u8102\u6cea,\u76f8\u7559\u9189,\u51e0\u65f6\u91cd,\u81ea\u662f\u4eba\u751f\u957f\u6068\u6c34\u957f\u4e1c\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1975953857\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"446\" height=\"461\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/6-14.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/6-14.png 446w, https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/6-14-387x400.png 387w\" sizes=\"(max-width: 446px) 100vw, 446px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1975953857 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>1. \u5982\u4f55\u4ee5\u516c\u53f8\u540d\u4e49\u8d2d\u4e70\u6216\u5c55\u5f00\u751f\u610f\uff1f<\/p>\n<p>\u901a\u5e38\u6765\u8bf4\uff0c\u6700\u5bb9\u6613\u7684\u6295\u8d44\u65b9\u5f0f\u5c31\u662f\u4ee5\u6fb3\u6d32\u6ce8\u518c\u516c\u53f8\u7684\u5f62\u5f0f\u6765\u7533\u8bf7\u6295\u8d44\u79fb\u6c11\uff0c\u5728\u6210\u7acb\u516c\u53f8\u4e4b\u540e\uff0c\u53bb\u94f6\u884c\u5f00\u516c\u53f8\u8d26\u6237\uff0c\u628a\u6d77\u5916\u6c47\u6b3e\u6253\u5230\u6fb3\u6d32\u4e2a\u4eba\u540d\u4e0b\uff0c\u518d\u4ece\u4e2a\u4eba\u540d\u4e0b\u628a\u6240\u9700\u8981\u7684\u8d44\u91d1\u8f6c\u5230\u516c\u53f8\u7684\u8d26\u6237\u4e0b\u3002\u7b80\u5355\u6765\u8bb2\u5c31\u662f\uff0c\u4e0e\u516c\u53f8\u6709\u5173\u7684\u8d70\u516c\u53f8\u7684\u8d26\u6237\uff0c\u4e2a\u4eba\u6536\u652f\u8d70\u4e2a\u4eba\u8d26\u6237\u3002<\/p>\n<div class=\"row\"  id=\"row-1589394462\">\n<div class=\"col medium-2 small-12 large-2\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-8 small-12 large-8\"  ><div class=\"col-inner\"  >\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1511473736\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"407\" height=\"41\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/5-17.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1511473736 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<\/div><\/div>\n<div class=\"col medium-2 small-12 large-2\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<\/div>\n<p>2.\u4e2d\u6fb3\u4f1a\u8ba1\u4e0a\u6700\u5927\u7684\u4e0d\u540c\u2014\u2014BAS\uff08Business Activity Statement)<\/p>\n<p>\u6839\u636e\u6bcf\u4e2a\u516c\u53f8\u7684\u5e74\u6536\u5165\u4e0d\u540c\uff0c\u516c\u53f8\u9700\u8981\u505a\u4e0d\u540c\u6b21\u6570\u7684\u6d88\u8d39\u4e0e\u670d\u52a1\u7a0e\u7533\u62a5\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u6bcf\u8d22\u653f\u5e74\u5ea6\u90fd\u9700\u8981\u505a4\u4e2a\u5b63\u5ea6\u7684\uff0cBAS\u5185\u5bb9\u5305\u62ec:\u6bcf\u4e2a\u5b63\u5ea6\u7684\u9500\u552e\u989d,\u652f\u51fa\u989d\u53ca\u76f8\u5173\u7684GST\u6536\u652f, \u5458\u5de5\u5de5\u8d44\u53ca\u9884\u6263\u7a0ePAYG\u3002BAS\u53ef\u4ee5\u76f4\u63a5\u5c55\u793a\u5546\u4e1a\u7684\u8fd0\u8425\u60c5\u51b5\u3002\u6b64\u5916\uff0c\u516c\u53f8\u8fd8\u9700\u8981\u7533\u62a5\u516c\u53f8\u7a0e\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_662754346\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/7-13.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_662754346 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u800c\u5728\u6700\u540e\u9012\u4ea4PR\u7533\u8bf7\u6750\u6599\u7684\u65f6\u5019\uff0c8\u4e2a\u5b63\u5ea6\u7684BAS\u548c\u4e24\u4e2a\u8d22\u5e74\u7684\u7279\u6b8a\u62a5\u8868\uff0c\u80a1\u4e1c\u6295\u8d44\u6b3e\u7684\u660e\u7ec6\u548c\u8058\u7528\u5458\u5de5\u7684\u5de5\u8d44\u5355\u548c\u517b\u8001\u91d1\u7f34\u7eb3\u5355\u636e\u90fd\u9700\u8981\u6709\u516c\u53f8\u7684\u4f1a\u8ba1\u5e08\u63d0\u4f9b\u7ed9\u79fb\u6c11\u5c40\u3002<\/p>\n<p  style=\"text-align:center\">\n\u56e0\u6b64\uff0c\u80fd\u591f\u627e\u5230\u4e00\u4e2a\u9760\u8c31\u4e14\u503c\u5f97\u4fe1\u8d56\u7684\u4f1a\u8ba1\u5e08\uff0c\u6210\u4e3a\u4e86\u80fd\u5426\u6210\u529f\u6295\u8d44\u79fb\u6c11<br \/>\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\n<\/p>\n<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_487760898\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"405\" height=\"192\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/8-14.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_487760898 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u516c\u53f8\u9700\u8981\u7684\u4f1a\u8ba1\u5e08\u5fc5\u987b\u662f\u6fb3\u6d32\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u6fb3\u6d32\u6ce8\u518c\u7a0e\u52a1\u548c\u5de5\u5546\u5c40\u4ee3\u7406\u3002\u53ea\u6709\u62e5\u6709\u4e30\u5bcc\u7ecf\u9a8c\u7684\u4f1a\u8ba1\u5e08\u624d\u4f1a\u77e5\u9053\u79fb\u6c11\u5b98\u5728\u505a\u79fb\u6c11\u8003\u6838\u65f6\u6700\u4e3b\u8981\u7684\u6307\u6807\u662f\u54ea\u4e9b\uff0c\u4ece\u800c\u5728\u6839\u672c\u4e0a\u907f\u514d\u56e0\u4e3a\u73b0\u91d1\u4e0d\u8db3\u548c\u8d26\u76ee\u4e0d\u6e05\u6670\u800c\u5bfc\u81f4\u7684\u62d2\u7b7e\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1975757906\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"447\" height=\"441\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/9-8.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/9-8.png 447w, https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/9-8-405x400.png 405w\" sizes=\"(max-width: 447px) 100vw, 447px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1975757906 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_141605762\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"439\" height=\"665\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/10-9.png\" class=\"attachment-large size-large\" alt=\"\" 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