{"id":2936,"date":"2024-05-14T12:06:44","date_gmt":"2024-05-14T02:06:44","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/?p=2936"},"modified":"2024-05-14T12:06:47","modified_gmt":"2024-05-14T02:06:47","slug":"%e5%85%a8%e7%90%83%e7%a8%8e%e5%8a%a1%e4%b8%bb%e7%ae%a1%e5%92%8c-sfct-%e5%bb%ba%e7%ab%8b%e6%89%93%e5%87%bb%e5%8a%a0%e5%af%86%e8%b4%a7%e5%b8%81%e7%8a%af%e7%bd%aa%e7%9a%84%e8%83%bd%e5%8a%9b","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/%e5%85%a8%e7%90%83%e7%a8%8e%e5%8a%a1%e4%b8%bb%e7%ae%a1%e5%92%8c-sfct-%e5%bb%ba%e7%ab%8b%e6%89%93%e5%87%bb%e5%8a%a0%e5%af%86%e8%b4%a7%e5%b8%81%e7%8a%af%e7%bd%aa%e7%9a%84%e8%83%bd%e5%8a%9b\/","title":{"rendered":"\u5168\u7403\u7a0e\u52a1\u4e3b\u7ba1\u548c SFCT \u5efa\u7acb\u6253\u51fb\u52a0\u5bc6\u8d27\u5e01\u72af\u7f6a\u7684\u80fd\u529b"},"content":{"rendered":"\n<p>J5\u4e3a\u6fb3\u5927\u5229\u4e9a\u91cd\u5927\u91d1\u878d\u72af\u7f6a\u7279\u522b\u5de5\u4f5c\u7ec4\u7684 50 \u591a\u540d\u6210\u5458\u63d0\u4f9b\u52a0\u5bc6\u8d44\u4ea7\u8c03\u67e5\u57f9\u8bad\u3002<\/p>\n\n\n\n<p>\u4e0a\u5468\uff0c\u6765\u81ea\u5168\u7403\u7a0e\u52a1\u6267\u6cd5\u8054\u5e2d\u4f1a\u8bae (J5) \u8f96\u533a\u7684\u4e13\u5bb6\u4e3a\u6fb3\u5927\u5229\u4e9a\u91cd\u5927\u91d1\u878d\u72af\u7f6a\u7279\u522b\u5de5\u4f5c\u7ec4 (SFCT) \u7684 50 \u591a\u540d\u6210\u5458\u63d0\u4f9b\u4e86\u52a0\u5bc6\u8d44\u4ea7\u8c03\u67e5\u57f9\u8bad\u3002<\/p>\n\n\n\n<p>J5 \u548c SFCT \u4e4b\u95f4\u7684\u5408\u4f5c\u6b63\u503c\u5173\u952e\u65f6\u523b\uff0c\u56e0\u4e3a\u52a0\u5bc6\u8d44\u4ea7\u8d8a\u6765\u8d8a\u591a\u5730\u88ab\u7528\u4e8e\u72af\u7f6a\u6d3b\u52a8\uff0c\u5305\u62ec\u5bf9\u7a0e\u6536\u72af\u7f6a\u6240\u5f97\u8fdb\u884c\u6d17\u94b1\u3002 \u7531\u4e8e\u52a0\u5bc6\u8d44\u4ea7\u7684\u533f\u540d\u6027\u4ee5\u53ca\u53ef\u4ee5\u5728\u4e16\u754c\u4efb\u4f55\u5730\u65b9\u8fdb\u884c\u4ea4\u6613\u7684\u4fbf\u6377\u6027\u548c\u9ad8\u901f\u6027\uff0c\u72af\u7f6a\u5206\u5b50\u88ab\u5438\u5f15\u5230\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u3002<\/p>\n\n\n\n<p>\u57f9\u8bad\u63d0\u4f9b\u4e86\u63a2\u7d22\u73b0\u5b9e\u6848\u4f8b\u7814\u7a76\u548c\u65b0\u5174\u6280\u672f\u7684\u673a\u4f1a\uff0c\u4ee5\u652f\u6301\u8bc6\u522b\u3001\u8c03\u67e5\u548c\u8d77\u8bc9\u4e0e\u7a0e\u52a1\u72af\u7f6a\u548c\u6d17\u94b1\u76f8\u5173\u7684\u7f51\u7edc\u76ee\u6807\u3002 \u53c2\u4e0e\u8005\u63d0\u9ad8\u4e86\u52a0\u5bc6\u8d44\u4ea7\u5206\u6790\u548c\u8c03\u67e5\u7684\u6280\u80fd\uff0c\u5e76\u589e\u52a0\u4e86\u652f\u6301\u8fd9\u4e00\u70b9\u7684\u6280\u672f\u548c\u5de5\u5177\u7684\u77e5\u8bc6\u3002<\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40 (ATO) \u526f\u5c40\u957f\u517c SFCT \u8d1f\u8d23\u4eba\u7ea6\u7ff0\u00b7\u798f\u7279 (John Ford) \u8868\u793a\uff1a\u201cATO \u62e5\u6709\u4e00\u652f\u4e13\u5bb6\u56e2\u961f\uff0c\u4ed6\u4eec\u6709\u80fd\u529b\u4fa6\u67e5\u548c\u8bc6\u522b\u7a0e\u52a1\u72af\u7f6a\u6d3b\u52a8\uff0c\u800c\u4e14\u8fd9\u4e9b\u80fd\u529b\u6b63\u5728\u4e0d\u65ad\u589e\u5f3a\u3002\u201d \u201c\u5177\u4f53\u6765\u8bf4\uff0c\u8fd9\u6b21\u57f9\u8bad\u8fdb\u4e00\u6b65\u589e\u5f3a\u4e86 SFCT \u5408\u4f5c\u4f19\u4f34\u673a\u6784\u5bf9\u53ef\u7528\u4e8e\u5171\u4eab\u7ebf\u7d22\u3001\u652f\u6301\u6848\u4f8b\u5f00\u53d1\u5e76\u8fdb\u4e00\u6b65\u52a0\u5f3a\u56f4\u7ed5\u52a0\u5bc6\u8d44\u4ea7\u7684\u4fe1\u606f\u5171\u4eab\u7684\u8d44\u6e90\u548c\u5e73\u53f0\u7684\u7406\u89e3\u3002\u201d<\/p>\n\n\n\n<p>\u7f8e\u56fd\u603b\u7edf\u76d6\u4f0a\u00b7\u83f2\u79d1\u8868\u793a\uff1a\u201c\u5168\u7403\u95ee\u9898\u9700\u8981\u5168\u7403\u89e3\u51b3\u65b9\u6848\uff0c\u53c2\u52a0 SFCT \u57f9\u8bad\u662f\u52a0\u5f3a\u5408\u4f5c\u4e0e\u534f\u4f5c\u7684\u673a\u4f1a\u3002\u201d \u201c\u56fd\u7a0e\u5c40\u5211\u4e8b\u8c03\u67e5\u5c40\u5728 10 \u5e74\u524d\u5efa\u7acb\u4e86\u4e13\u95e8\u7684\u7f51\u7edc\u72af\u7f6a\u90e8\u95e8\uff0c\u6211\u4eec\u4e3a\u80fd\u591f\u4e0e\u5168\u7403\u5408\u4f5c\u4f19\u4f34\u5206\u4eab\u6211\u4eec\u7684\u4e13\u4e1a\u77e5\u8bc6\u4ee5\u4ece\u6839\u6e90\u4e0a\u74e6\u89e3\u72af\u7f6a\u7ec4\u7ec7\u800c\u611f\u5230\u81ea\u8c6a\u3002\u201d<\/p>\n\n\n\n<p>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u6b3a\u8bc8\u8c03\u67e5\u5c40\u5c40\u957f\u517c\u5c40\u957f\u7406\u67e5\u5fb7\u00b7\u62c9\u65af (Richard Las) \u8868\u793a\uff1a\u201c\u6211\u4eec\u77e5\u9053\u72af\u7f6a\u5206\u5b50\u5584\u4e8e\u5229\u7528\u65b0\u6280\u672f\u6765\u8fbe\u5230\u81ea\u5df1\u7684\u90aa\u6076\u76ee\u7684\uff0c\u52a0\u5bc6\u8d44\u4ea7\u4e5f\u4e0d\u4f8b\u5916\u3002 \u5206\u4eab\u6211\u4eec\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u7406\u89e3\u5bf9\u4e8e\u5e94\u5bf9\u8fd9\u4e00\u8de8\u5883\u5a01\u80c1\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u6b64\u6211\u5f88\u9ad8\u5174 J5 \u80fd\u591f\u4e3a\u6211\u4eec\u7684\u6fb3\u5927\u5229\u4e9a\u5408\u4f5c\u4f19\u4f34\u63d0\u4f9b\u8fd9\u9879\u91cd\u8981\u7684\u57f9\u8bad\u3002\u201d<\/p>\n\n\n\n<p>\u52a0\u62ff\u5927 J5 \u8d1f\u8d23\u4eba\u517c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u5211\u4e8b\u53f8\u53f8\u957f Eric Ferron \u8868\u793a\uff1a\u201c\u7531\u4e8e\u7a0e\u52a1\u72af\u7f6a\u662f\u4e00\u4e2a\u5168\u7403\u6027\u95ee\u9898\uff0c\u9700\u8981\u5168\u7403\u6027\u89e3\u51b3\u65b9\u6848\uff0c\u56e0\u6b64\u6269\u5927\u8fd9\u9879\u5de5\u4f5c\u5e76\u7ee7\u7eed\u5bfb\u627e\u8fdb\u4e00\u6b65\u5408\u4f5c\u7684\u65b9\u6cd5\u975e\u5e38\u91cd\u8981\u3002\u201d \u8c03\u67e5\u5c40\u8868\u793a\uff1a \u201c\u6211\u4eec\u7684\u5de5\u4f5c\u4e0d\u6b62\u4e8e\u6b64\u3002 \u6211\u4eec\u5fc5\u987b\u7ee7\u7eed\u52a0\u5f3a\u5fc5\u8981\u7684\u5173\u952e\u4f19\u4f34\u5173\u7cfb\uff0c\u4ee5\u5e94\u5bf9\u4e0d\u65ad\u53d8\u5316\u7684\u6253\u51fb\u8de8\u56fd\u7a0e\u52a1\u72af\u7f6a\u7684\u5168\u7403\u6311\u6218\u3002\u201d<\/p>\n\n\n\n<p>\u8377\u5170\u8d22\u653f\u4fe1\u606f\u548c\u8c03\u67e5\u670d\u52a1\u5c40\u5c40\u957f\u5c3c\u5c14\u65af\u00b7\u5965\u5bbe\u514b (Niels Obbink) \u8868\u793a\uff1a\u201c\u4f5c\u4e3a FIOD\uff0c\u6211\u4eec\u5f88\u81ea\u8c6a\u80fd\u591f\u4e0e\u6211\u4eec\u7684 J5 \u5408\u4f5c\u4f19\u4f34\u5408\u4f5c\uff0c\u5171\u540c\u5f00\u5c55\u66f4\u5177\u6548\u679c\u548c\u5f71\u54cd\u529b\u7684\u8c03\u67e5\u3002\u201d \u201c\u6280\u672f\u53d1\u5c55\u5728\u4f7f\u6211\u4eec\u80fd\u591f\u505a\u5230\u8fd9\u4e00\u70b9\u65b9\u9762\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002\u56e0\u6b64\uff0c\u6211\u4eec\u5206\u4eab\u52a0\u5bc6\u8d27\u5e01\u60c5\u62a5\u548c\u8c03\u67e5\u65b9\u9762\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002\u901a\u8fc7\u4e0e\u5fd7\u540c\u9053\u5408\u7684\u56fd\u5bb6\u5206\u4eab\u77e5\u8bc6\uff0c\u6211\u4eec\u80fd\u591f\u540c\u6b65\u4e14\u5206\u6790\u7ebf\u7d22\u5e76\u9009\u62e9\u6700\u597d\u7684\u8c03\u67e5\u65b9\u5f0f\u4ee5\u5b9e\u73b0\u6211\u4eec\u7684\u76ee\u6807\u3002\u201d<\/p>\n\n\n\n<p>\u8fd9\u4e2a\u673a\u4f1a\u5c55\u793a\u4e86\u6211\u4eec\u5982\u4f55\u5728\u8de8\u56fd\uff08J5\uff09\u548c\u56fd\u5185\uff08SFCT\uff09\u5c42\u9762\u5206\u4eab\u7ecf\u9a8c\u548c\u4e13\u4e1a\u77e5\u8bc6\uff0c\u6253\u51fb\u8bd5\u56fe\u64cd\u7eb5\u7a0e\u6536\u548c\u517b\u8001\u91d1\u5236\u5ea6\u8c0b\u53d6\u4e2a\u4eba\u5229\u76ca\u7684\u6709\u7ec4\u7ec7\u72af\u7f6a\u5206\u5b50\u548c\u9003\u7a0e\u8005\u3002<\/p>\n\n\n\n<p>\u6709\u5173 J5\uff08\u6fb3\u5927\u5229\u4e9a\u3001\u82f1\u56fd\u3001\u7f8e\u56fd\u3001\u52a0\u62ff\u5927\u548c\u8377\u5170\u7684\u7a0e\u52a1\u548c\u6267\u6cd5\u4e13\u5bb6\u8054\u76df\uff09\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8bbf\u95ee <a href=\"https:\/\/www.irs.gov\/compliance\/joint-chiefs-of-global-tax-enforcement\">www.irs.gov\/compliance\/joint-chiefs-of-global-tax-enforcementExternal Link<\/a><\/p>\n\n\n\n<p>\u6709\u5173 SFCT\uff08\u7531 ATO \u9886\u5bfc\u7684\u6fb3\u5927\u5229\u4e9a\u8054\u5408\u673a\u6784\u5de5\u4f5c\u7ec4\uff0c\u65e8\u5728\u89e3\u51b3\u4e25\u91cd\u91d1\u878d\u72af\u7f6a\u95ee\u9898\uff09\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8bbf\u95ee <a href=\"https:\/\/www.ato.gov.au\/sfct\">ato.gov.au\/sfct<\/a>\u3002<\/p>\n\n\n\n<p>\u6709\u5173 ATO \u4e0e J5 \u5408\u4f5c\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8bbf\u95ee <a href=\"https:\/\/www.ato.gov.au\/J5\">ato.gov.au\/J5<\/a>\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1aQC102065 ATO<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u9700\u8981\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8054\u7cfbWiselink\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240<\/p>\n","protected":false},"excerpt":{"rendered":"<p>J5\u4e3a\u6fb3\u5927\u5229\u4e9a\u91cd\u5927\u91d1\u878d\u72af\u7f6a\u7279\u522b\u5de5\u4f5c\u7ec4\u7684 50 \u591a\u540d\u6210\u5458\u63d0\u4f9b\u52a0\u5bc6\u8d44\u4ea7\u8c03\u67e5\u57f9\u8bad\u3002 \u4e0a\u5468\uff0c\u6765\u81ea\u5168\u7403\u7a0e\u52a1\u6267\u6cd5\u8054\u5e2d\u4f1a\u8bae (J5) \u8f96\u533a\u7684\u4e13\u5bb6\u4e3a\u6fb3\u5927\u5229\u4e9a\u91cd\u5927\u91d1\u878d\u72af\u7f6a\u7279\u522b\u5de5\u4f5c\u7ec4 (SFCT) \u7684 50 \u591a\u540d\u6210\u5458\u63d0\u4f9b\u4e86\u52a0\u5bc6\u8d44\u4ea7\u8c03\u67e5\u57f9\u8bad\u3002 J5 \u548c SFCT [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2935,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,60,98,18,19,20,97,1,21],"tags":[],"class_list":["post-2936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-business-solutions","category-chinese-post","category-digital-game","category-business","category-market-research","category-professional-planning","category-registreration","category-uncategorised","category-world-of-business"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=2936"}],"version-history":[{"count":3,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2936\/revisions"}],"predecessor-version":[{"id":2945,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2936\/revisions\/2945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2935"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}