{"id":4248,"date":"2026-07-23T13:42:43","date_gmt":"2026-07-23T03:42:43","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/bookkeeper-bas-agent-tax-agent-accountant-difference-australia\/"},"modified":"2026-07-23T14:19:42","modified_gmt":"2026-07-23T04:19:42","slug":"bookkeeper-bas-agent-tax-agent-accountant-difference-australia","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/bookkeeper-bas-agent-tax-agent-accountant-difference-australia\/","title":{"rendered":"\u8bb0\u8d26\u7684\u4e0d\u80fd\u66ff\u4f60\u62a5\u7a0e\uff1a\u6fb3\u6d32\u5c0f\u751f\u610f\u4e3b\u6700\u5bb9\u6613\u641e\u6df7\u7684 4 \u4e2a\u89d2\u8272\uff082026 \u65b0\u89c4\u7248\uff09"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"\u8bb0\u8d26\u7684\u4e0d\u80fd\u66ff\u4f60\u62a5\u7a0e\uff1a\u6fb3\u6d32\u5c0f\u751f\u610f\u4e3b\u6700\u5bb9\u6613\u641e\u6df7\u7684 4 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\"name\": \"Lily Zhang\",\n      \"jobTitle\": \"Founder & Principal Accountant (CPA)\",\n      \"worksFor\": {\"@id\": \"https:\/\/wiselinkaccountants.com.au\/#accountingservice\"}\n    }\n  ]\n}\n<\/script><\/p>\n<p>\u751f\u610f\u505a\u8d77\u6765\u4e4b\u540e\uff0c\u8d26\u5f88\u5c11\u662f\u4e00\u4e2a\u4eba\u4ece\u5934\u7ba1\u5230\u5c3e\u3002\u6709\u4eba\u628a\u53d1\u7968\u5f55\u8fdb\u7cfb\u7edf\uff0c\u6709\u4eba\u62a5 BAS\uff0c\u62a5\u7a0e\u5b63\u53c8\u6362\u4e00\u4e2a\u4eba\u51fa\u9762\u3002\u5404\u6536\u5404\u7684\u94b1\uff0c\u7b49 ATO 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\u6536\u94f6\u7cfb\u7edf\uff0c\u8bb0\u8d26\u4e0e\u62a5\u7a0e\u5206\u5de5\u793a\u610f\" \/><figcaption>\u751f\u610f\u6bcf\u5929\u90fd\u5728\u4ea7\u751f\u8d26\u3002\u8981\u5b9a\u4e0b\u6765\u7684\u662f\u6bcf\u4e00\u6bb5\u7531\u8c01\u8d1f\u8d23\uff0c\u4ee5\u53ca\u90a3\u4e2a\u4eba\u6709\u6ca1\u6709\u76f8\u5e94\u7684\u6267\u7167\u3002<\/figcaption><\/figure>\n<h2>\u5148\u5206\u6e05\u4e00\u4ef6\u4e8b\uff1a\u4f1a\u8ba1\u5e08\u662f\u8d44\u683c\uff0ctax agent \u662f\u6267\u7167<\/h2>\n<p>CPA\u3001CA\u3001IPA \u8fd9\u4e9b\u662f\u4e13\u4e1a\u4f1a\u5458\u8d44\u683c\uff0c\u8bf4\u660e\u8fd9\u4e2a\u4eba\u53d7\u8fc7\u8bad\u7ec3\u3001\u6bcf\u5e74\u8981\u505a\u6301\u7eed\u6559\u80b2\u3002Registered tax agent \u548c registered BAS agent \u5219\u662f TPB\uff08Tax Practitioners Board\uff0c\u7a0e\u52a1\u4ece\u4e1a\u8005\u59d4\u5458\u4f1a\uff09\u53d1\u7684\u6267\u7167\uff0c\u51b3\u5b9a\u7684\u662f\u4ed6\u80fd\u4e0d\u80fd<strong>\u6536\u8d39<\/strong>\u66ff\u4f60\u505a\u7533\u62a5\u8fd9\u7c7b\u4e8b\u3002<\/p>\n<p>TPB \u7684\u89c4\u5219\u5199\u5f97\u5f88\u76f4\u767d\uff1a\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u53ea\u6709\u6ce8\u518c\u7684 tax agent \u548c BAS agent\uff0c\u624d\u80fd\u56e0\u4e3a\u63d0\u4f9b tax agent \u670d\u52a1\u3001BAS \u670d\u52a1\u6216 tax (financial) advice \u670d\u52a1\u800c\u6536\u8d39\u6216\u6536\u53d6\u5176\u4ed6\u62a5\u916c<sup>[1][8]<\/sup>\u3002ATO \u90a3\u8fb9\u7684\u8bf4\u6cd5\u540c\u6837\u5e72\u8106\uff1a\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u662f<strong>\u552f\u4e00<\/strong>\u53ef\u4ee5\u6536\u8d39\u66ff\u4f60\u7f16\u5236\u548c\u7533\u62a5\u6240\u5f97\u7a0e\u8868\u7684\u4eba<sup>[9]<\/sup>\u3002\u6ca1\u6ce8\u518c\u8fd8\u6536\u8d39\u63d0\u4f9b BAS \u670d\u52a1\u3001\u751a\u81f3\u53ea\u662f\u6253\u5e7f\u544a\u8bf4\u81ea\u5df1\u80fd\u505a\uff0c\u90fd\u8981\u9762\u5bf9\u53ef\u89c2\u7684\u6c11\u4e8b\u7f5a\u6b3e<sup>[2]<\/sup>\u3002<\/p>\n<p>\u6240\u4ee5\u4e00\u4e2a\u4eba\u662f CPA\uff0c\u4e0d\u4ee3\u8868\u4ed6\u80fd\u6536\u8d39\u66ff\u4f60\u62a5\u7a0e\uff1b\u53cd\u8fc7\u6765\uff0c\u4e00\u4e2a registered tax agent \u4e5f\u4e0d\u4e00\u5b9a\u662f CPA\u3002\u4e24\u4e2a\u90fd\u6709\u7684\uff0c\u624d\u662f\u8d44\u683c\u548c\u6267\u7167\u9f50\u5168\u3002<\/p>\n<h2>\u56db\u4e2a\u89d2\u8272\uff0c\u5404\u7ba1\u4f60\u54ea\u4e00\u6bb5<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u89d2\u8272<\/th>\n<th>\u5178\u578b\u5de5\u4f5c<\/th>\n<th>\u6536\u8d39\u505a\u8fd9\u4e9b\u4e8b\u8981 TPB \u6ce8\u518c\u5417<\/th>\n<th>\u8fb9\u754c\u5728\u54ea<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Bookkeeper\uff08\u8bb0\u8d26\uff09<\/strong><\/td>\n<td>\u5f55\u53d1\u7968\u3001\u94f6\u884c\u5bf9\u8d26\u3001\u5e94\u6536\u5e94\u4ed8\u3001\u5e93\u5b58\u3001\u65e5\u5e38\u85aa\u8d44\u5f55\u5165\u3001\u628a\u51ed\u8bc1\u5f52\u5230\u6b63\u786e\u7684\u79d1\u76ee<\/td>\n<td>\u53ea\u505a\u7eaf\u8bb0\u8d26\u4e0d\u9700\u8981<\/td>\n<td>\u6ca1\u6ce8\u518c\u5c31\u4e0d\u80fd\u6536\u8d39\u66ff\u4f60\u7f16\u5236\u7533\u62a5 BAS\uff0c\u4e5f\u4e0d\u80fd\u6536\u8d39\u66ff\u4f60\u62a5\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td><strong>Registered BAS agent<\/strong><\/td>\n<td>BAS \u7684\u7f16\u5236\u4e0e\u7533\u62a5\u3001GST\u3001PAYG withholding \u4e0e\u5206\u671f\u3001\u71c3\u6cb9\u7a0e\u62b5\u6263\uff1b\u53e6\u7ecf\u7acb\u6cd5\u5de5\u5177\u6269\u5c55\u5230\u85aa\u8d44\u76f8\u5173\u670d\u52a1\u3001\u517b\u8001\u91d1\u4fdd\u8bc1\u91d1\uff08SG\uff09\u4e0e SGC \u7684\u8ba1\u7b97\u7533\u62a5\u3001\u7ecf\u6e05\u7b97\u6240\u4ed8 super\u3001\u4ee3\u4ea4 TPAR \u4e0e TFN declaration\u3001\u4ee3\u7533\u8bf7 ABN<sup>[2]<\/sup><\/td>\n<td>\u8981<\/td>\n<td>\u80fd\u505a\u7684\u662f tax agent \u670d\u52a1\u91cc\u7684\u4e00\u90e8\u5206<sup>[1]<\/sup>\uff0c\u4e0d\u542b\u6240\u5f97\u7a0e\u7533\u62a5<\/td>\n<\/tr>\n<tr>\n<td><strong>Registered tax agent<\/strong><\/td>\n<td>\u4e2a\u4eba\u3001\u516c\u53f8\u3001\u4fe1\u6258\u7684\u6240\u5f97\u7a0e\u7533\u62a5\uff0c\u7a0e\u52a1\u610f\u89c1\uff0c\u4ee3\u8868\u4f60\u4e0e ATO \u4ea4\u6d89\uff0c\u5e76\u4e14\u53ef\u4ee5\u4f7f\u7528\u4ee3\u7406\u4e13\u7528\u7684\u7533\u62a5\u671f\u9650\u540d\u518c<sup>[9]<\/sup><\/td>\n<td>\u8981<\/td>\n<td>\u8303\u56f4\u6700\u5bbd\u7684\u4e00\u7c7b\uff1b\u5177\u4f53\u8fd8\u8981\u770b\u6ce8\u518c\u4e0a\u6709\u6ca1\u6709\u6761\u4ef6\u9650\u5236<\/td>\n<\/tr>\n<tr>\n<td><strong>Accountant \/ CPA \u00b7 CA<\/strong><\/td>\n<td>\u8d22\u52a1\u62a5\u8868\u3001\u7ba1\u7406\u8d26\u3001\u67b6\u6784\u4e0e\u89c4\u5212\u3001\u8d37\u6b3e\u548c\u6295\u8d44\u8981\u7528\u7684\u6750\u6599<\/td>\n<td>\u4f1a\u5458\u8d44\u683c\u672c\u8eab\u4e0d\u662f\u6267\u7167<\/td>\n<td>\u6ca1\u6709 TPB \u6ce8\u518c\uff0c\u4e0a\u9762\u4e24\u7c7b\u7533\u62a5\u670d\u52a1\u4e0d\u80fd\u6536\u8d39\u505a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b9e\u9645\u627e\u4eba\u7684\u65f6\u5019\uff0c\u8fd9\u56db\u4e2a\u8eab\u4efd\u7ecf\u5e38\u53e0\u5728\u540c\u4e00\u4e2a\u4eba\u6216\u540c\u4e00\u5bb6\u6240\u8eab\u4e0a\u3002\u4e00\u4e2a\u8d44\u6df1 bookkeeper \u5f88\u53ef\u80fd\u672c\u8eab\u5c31\u662f\u6ce8\u518c BAS agent\uff1b\u4e00\u5bb6\u4f1a\u8ba1\u6240\u91cc\u65e2\u6709 CPA \u4e5f\u6709\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u3002\u53e0\u5f97\u8d8a\u5168\uff0c\u4f60\u9700\u8981\u4ea4\u63a5\u7684\u6b21\u6570\u8d8a\u5c11\u3002\u8981\u907f\u514d\u7684\u662f\u53e6\u4e00\u5934\uff1a\u5bf9\u65b9\u4ec0\u4e48\u90fd\u63a5\uff0c\u4f46\u4e00\u5f20\u6267\u7167\u90fd\u6ca1\u6709\u3002<\/p>\n<h2>\u4e3a\u4ec0\u4e48 2026 \u5e74 7 \u6708\u4e4b\u540e\uff0c\u8fd9\u6761\u7ebf\u66f4\u8981\u5212\u6e05\u695a<\/h2>\n<p>Payday Super \u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u5f00\u59cb\u6267\u884c\u3002\u4ee5\u524d super \u6309\u5b63\u5ea6\u4ed8\uff0c\u73b0\u5728\u7684\u89c4\u5219\u662f\uff1a\u4f60\u4ed8\u7ed9\u5458\u5de5\u5408\u8d44\u683c\u6536\u5165\uff08qualifying earnings\uff09\u4e4b\u540e\uff0c<strong>7 \u4e2a\u5de5\u4f5c\u65e5\uff08business days\uff09\u4e4b\u5185<\/strong>\uff0c\u94b1\u8981\u771f\u7684\u5230\u5458\u5de5\u7684\u57fa\u91d1\u8d26\u6237\uff0c\u5e76\u4e14\u5e26\u9f50\u8db3\u4ee5\u5206\u914d\u5230\u4e2a\u4eba\u8d26\u6237\u7684\u4fe1\u606f\uff1b\u665a\u4e86\u5c31\u8981\u4ea4 super guarantee charge<sup>[3]<\/sup>\u3002\u5c11\u6570\u60c5\u51b5\u6709\u5bbd\u9650\uff0c\u6bd4\u5982\u65b0\u5458\u5de5\u7684\u7b2c\u4e00\u7b14\u3001\u6216\u8005\u5458\u5de5\u6362\u4e86\u65b0\u57fa\u91d1\u4e4b\u540e\u7684\u7b2c\u4e00\u7b14\uff0c\u662f 20 \u4e2a\u5de5\u4f5c\u65e5<sup>[3]<\/sup>\u30022026\u201327 \u8d22\u5e74\u7684 SG \u6bd4\u4f8b\u662f 12%<sup>[4]<\/sup>\u3002<\/p>\n<p>\u540c\u4e00\u5929\uff0cATO \u81ea\u5df1\u90a3\u4e2a\u514d\u8d39\u7684 Small Business Superannuation Clearing House\uff08SBSCH\uff09\u5173\u6389\u4e86\uff0c\u8fd9\u672c\u6765\u5c31\u662f\u914d\u5408 Payday Super \u505a\u7684\u8c03\u6574<sup>[5]<\/sup>\u3002\u539f\u6765\u9760\u5b83\u624b\u5de5\u4ed8 super \u7684\u5c0f\u751f\u610f\u4e3b\uff0c\u5f97\u6362\u6210\u85aa\u8d44\u8f6f\u4ef6\u6216\u5546\u4e1a\u6e05\u7b97\u6240\uff0c\u800c\u4e14\u8981\u7ed9\u5bf9\u65b9\u7559\u51fa\u5904\u7406\u65f6\u95f4\u2014\u20147 \u4e2a\u5de5\u4f5c\u65e5\u7b97\u7684\u662f&#8221;\u57fa\u91d1\u6536\u5230&#8221;\uff0c\u4e0d\u662f&#8221;\u4f60\u70b9\u4e86\u8f6c\u8d26&#8221;\u3002<\/p>\n<p>\u8fd9\u4e24\u6761\u52a0\u8d77\u6765\uff0c\u85aa\u8d44\u548c super \u4ece&#8221;\u5b63\u5ea6\u6574\u7406\u4e00\u6b21&#8221;\u53d8\u6210&#8221;\u6bcf\u4e2a\u53d1\u85aa\u65e5\u90fd\u8981\u8dd1\u5bf9\u7684\u6d41\u7a0b&#8221;\u3002\u8c01\u5728\u8dd1\u3001\u8c01\u5728\u76ef\u5230\u8d26\u3001\u6f0f\u4e86\u8c01\u53bb\u8865\uff0c\u6700\u597d\u5728\u51fa\u95ee\u9898\u4e4b\u524d\u5c31\u5199\u4e0b\u6765\u3002\u4ee5\u524d\u4e00\u5e74\u51fa\u56db\u6b21\u9519\u7684\u673a\u4f1a\uff0c\u73b0\u5728\u6309\u53d1\u85aa\u5468\u671f\u7b97\u3002<\/p>\n<h2>\u627e\u9519\u4eba\u7684\u4ee3\u4ef7\uff0c\u662f\u53ef\u4ee5\u7b97\u51fa\u6765\u7684<\/h2>\n<p>\u903e\u671f\u7533\u62a5\u7684\u7f5a\u6b3e\uff0cATO \u7684\u7b97\u6cd5\u662f\uff1a\u6bcf\u903e\u671f 28 \u5929\uff08\u4e0d\u6ee1 28 \u5929\u4e5f\u6309\u4e00\u6863\u7b97\uff09\u8ba1 1 \u4e2a penalty unit\uff0c\u6700\u591a 5 \u4e2a<sup>[6]<\/sup>\u30022026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c1 \u4e2a penalty unit \u662f <strong>364 \u6fb3\u5143<\/strong><sup>[7]<\/sup>\u3002\u6309\u57fa\u7840\u989d\u7b97\uff0c\u4e2a\u4eba\u548c\u5c0f\u989d\u9884\u6263\u5b9e\u4f53<strong>\u5355\u4efd\u6587\u4ef6\u6700\u9ad8 1,820 \u6fb3\u5143<\/strong>\uff1b\u4e2d\u578b\u9884\u6263\u5b9e\u4f53\u5728\u6b64\u57fa\u7840\u4e0a\u4e58 2\uff0c\u5927\u578b\u4e58 5<sup>[6]<\/sup>\u3002BAS \u4e00\u5e74\u56db\u4efd\uff0c\u662f\u5404\u7b97\u5404\u7684\u3002<\/p>\n<p>ATO \u4e5f\u8bf4\u660e\u4e86\u53e6\u4e00\u9762\uff1a\u5076\u53d1\u7684\u4e00\u6b21\u665a\u4ea4\u901a\u5e38\u4e0d\u4f1a\u76f4\u63a5\u5f00\u7f5a\uff0c\u4ed6\u4eec\u4f1a\u5148\u7535\u8bdd\u6216\u4e66\u9762\u63d0\u9192\u3001\u53d1\u51fa\u7533\u62a5\u901a\u77e5\uff0c\u5e76\u4e14\u4f1a\u8003\u8651\u4f60\u7684\u5177\u4f53\u60c5\u51b5<sup>[6]<\/sup>\u3002<\/p>\n<p>\u8fd8\u6709\u4e00\u6761\u66f4\u503c\u94b1\u7684\u5dee\u522b\u3002\u5982\u679c\u4f60\u7528\u7684\u662f\u6ce8\u518c\u7684 tax agent \u6216 BAS agent\uff0c<strong>safe harbour\uff08\u5b89\u5168\u6e2f\uff09\u6761\u6b3e\u6709\u53ef\u80fd\u9002\u7528<\/strong>\uff0c\u4e5f\u5c31\u662f\u4ee3\u7406\u7684\u758f\u5ffd\u5bfc\u81f4\u665a\u4ea4\u6216\u7533\u62a5\u6709\u8bef\u65f6\uff0c\u4f60\u6709\u673a\u4f1a\u514d\u4e8e\u76f8\u5e94\u7f5a\u6b3e<sup>[6]<\/sup>\u3002\u627e\u6ca1\u6ce8\u518c\u7684\u4eba\u505a\uff0c\u8fd9\u5c42\u4fdd\u62a4\u6839\u672c\u4e0d\u5728\u3002\u7701\u4e0b\u6765\u7684\u670d\u52a1\u8d39\uff0c\u548c\u8fd9\u4e2a\u5dee\u4ef7\u901a\u5e38\u4e0d\u662f\u4e00\u4e2a\u91cf\u7ea7\u3002<\/p>\n<h2>30 \u79d2\u67e5\u8bc1\u5bf9\u65b9\u7684\u8d44\u683c<\/h2>\n<ul>\n<li><strong>\u76f4\u63a5\u67e5\u6ce8\u518c\u5e93\u3002<\/strong>TPB \u7684\u516c\u5f00\u6ce8\u518c\u5e93\uff08tpb.gov.au\/public-register\uff09\u53ef\u4ee5\u6309\u59d3\u540d\u3001\u5546\u53f7\u6216\u6ce8\u518c\u53f7\u641c\uff0c\u514d\u8d39<sup>[8]<\/sup>\u3002<\/li>\n<li><strong>\u770b\u6ce8\u518c\u7c7b\u578b\u3002<\/strong>\u662f tax agent \u8fd8\u662f BAS agent\uff1f\u4e24\u8005\u80fd\u505a\u7684\u4e8b\u4e0d\u4e00\u6837\uff0c\u4f60\u8981\u7684\u90a3\u4e00\u6bb5\u5728\u4e0d\u5728\u8303\u56f4\u5185\u3002<\/li>\n<li><strong>\u770b\u6709\u6ca1\u6709\u6761\u4ef6\u9650\u5236\u3002<\/strong>\u6ce8\u518c\u5e93\u4f1a\u663e\u793a\u6ce8\u518c\u4e0a\u9644\u52a0\u7684\u6761\u4ef6\uff0c\u4e5f\u4f1a\u663e\u793a\u5df2\u516c\u5f00\u5728\u6848\u7684\u884c\u4e3a\u51c6\u5219\u8fdd\u89c4\u4e0e\u5904\u5206<sup>[1][8]<\/sup>\u3002<\/li>\n<li><strong>\u5f00\u5de5\u524d\u628a\u5206\u5de5\u8c08\u660e\u767d\u3002<\/strong>TPB \u5efa\u8bae\u5ba2\u6237\u5148\u8c08\u6e05\u695a\uff1a\u8981\u505a\u54ea\u4e9b\u4e8b\u3001\u4ec0\u4e48\u65f6\u5019\u505a\u5b8c\u3001\u600e\u4e48\u6536\u8d39\u3001\u9000\u7a0e\u6253\u5230\u54ea\u4e2a\u8d26\u6237\u3001\u5927\u6982\u591a\u4e45\u5230\u8d26\uff1b\u591a\u6570\u6ce8\u518c\u4ee3\u7406\u4f1a\u7ed9\u4f60\u4e00\u4efd engagement letter \u5199\u4e0b\u53cc\u65b9\u8d23\u4efb<sup>[1]<\/sup>\u3002<\/li>\n<\/ul>\n<blockquote><p>\ud83d\udca1 \u5224\u65ad\u6807\u51c6\u4e0d\u662f\u540d\u7247\u4e0a\u5370\u4e86\u4ec0\u4e48\uff0c\u662f TPB \u6ce8\u518c\u5e93\u91cc\u67e5\u5f97\u5230\u4ec0\u4e48\u3002\u8fd9\u4e00\u6b65\u82b1\u4e0d\u4e86\u4e00\u5206\u949f\uff0c\u5305\u62ec\u67e5\u6211\u4eec\u3002<\/p><\/blockquote>\n<h2>\u4e09\u79cd\u5e38\u89c1\u914d\u6cd5\uff0c\u5404\u81ea\u6700\u5bb9\u6613\u65ad\u5728\u54ea<\/h2>\n<p><strong>\u914d\u6cd5 A\uff1a\u8bb0\u8d26\u3001\u85aa\u8d44\u3001BAS\u3001\u62a5\u7a0e\u5168\u4ea4\u7ed9\u4e00\u5bb6\u6240\u3002<\/strong>\u9002\u5408 1 \u5230 20 \u4eba\u3001\u8001\u677f\u81ea\u5df1\u6ca1\u65f6\u95f4\u76ef\u8d26\u7684\u751f\u610f\u3002\u597d\u5904\u662f\u4e00\u5957\u8d26\u4ece\u5f55\u5165\u5230\u7533\u62a5\u4e0d\u6362\u624b\uff0cBAS \u7528\u7684\u6570\u636e\u548c\u5e74\u5ea6\u62a5\u7a0e\u7528\u7684\u662f\u540c\u4e00\u4efd\uff0c\u5bf9\u4e0d\u4e0a\u7684\u5730\u65b9\u5f53\u671f\u5c31\u53d1\u73b0\u4e86\u3002\u7b7e\u4e4b\u524d\u95ee\u6e05\u695a\u4e00\u4ef6\u4e8b\uff1a\u5305\u4e0d\u5305\u85aa\u8d44\u548c super \u7684\u6bcf\u671f\u8dd1\u52a8\uff1fPayday Super \u4e4b\u540e\u8fd9\u5757\u7684\u5de5\u4f5c\u91cf\u548c\u4ee5\u524d\u4e0d\u4e00\u6837\u4e86\u3002<\/p>\n<p><strong>\u914d\u6cd5 B\uff1a\u81ea\u5df1\u6216\u517c\u804c bookkeeper \u8bb0\u65e5\u5e38\u8d26\uff0c\u6ce8\u518c\u4ee3\u7406\u505a BAS \u548c\u62a5\u7a0e\u3002<\/strong>\u9002\u5408\u4ea4\u6613\u91cf\u5927\u3001\u60f3\u628a\u5f55\u5165\u6210\u672c\u538b\u4e0b\u6765\u7684\u751f\u610f\u3002\u6700\u5bb9\u6613\u65ad\u7684\u662f\u6708\u5e95\u4ea4\u63a5\uff1a\u8bb0\u8d26\u7684\u4eba\u4e0d\u505a\u7533\u62a5\uff0c\u505a\u7533\u62a5\u7684\u4eba\u62ff\u5230\u7684\u662f\u522b\u4eba\u6574\u7406\u8fc7\u7684\u8d26\u3002\u8981\u5b9a\u6b7b\u4e09\u4ef6\u4e8b\u2014\u2014\u6bcf\u6708\u51e0\u53f7\u524d\u628a\u4e0a\u6708\u8d26\u4ea4\u9f50\u3001\u94f6\u884c\u5bf9\u8d26\u8c01\u8d1f\u8d23\u3001GST \u7f16\u7801\u8c01\u590d\u6838\u3002<\/p>\n<p><strong>\u914d\u6cd5 C\uff1a\u8001\u677f\u81ea\u5df1\u7528 Xero\u3001MYOB \u6216 QuickBooks \u8bb0\uff0c\u4ee3\u7406\u6309\u5b63\u5ea6\u6216\u5e74\u5ea6\u63a5\u624b\u3002<\/strong>\u9002\u5408\u521a\u8d77\u6b65\u3001\u4ea4\u6613\u5c11\u3001\u8001\u677f\u613f\u610f\u5b66\u8f6f\u4ef6\u7684\u3002\u6700\u5bb9\u6613\u65ad\u7684\u662f\u5f00\u8d26\u65f6\u7684\u8bbe\u7f6e\uff1a\u79d1\u76ee\u8868\u548c\u85aa\u8d44\u9879\u76ee\u8bbe\u9519\u4e86\uff0c\u5f80\u5f80\u8981\u5230\u7533\u62a5\u65f6\u624d\u66b4\u9732\uff0c\u90a3\u65f6\u5019\u5f80\u524d\u6539\u8981\u52a8\u597d\u51e0\u671f\u3002\u5f00\u8d26\u65f6\u8bf7\u4ee3\u7406\u966a\u4f60\u8bbe\u4e00\u904d\uff0c\u6bd4\u4e8b\u540e\u8fd4\u5de5\u4fbf\u5b9c\u5f97\u591a\u3002<\/p>\n<h2>\u4e0d\u5728\u58a8\u5c14\u672c\uff0c\u80fd\u4e0d\u80fd\u627e\u58a8\u5c14\u672c\u7684\u4f1a\u8ba1<\/h2>\n<p>\u8d26\u5957\u4e0a\u4e91\u4e4b\u540e\uff0c\u8bb0\u8d26\u548c\u7533\u62a5\u672c\u6765\u5c31\u4e0d\u9700\u8981\u9762\u5bf9\u9762\u3002\u9700\u8981\u89c1\u9762\u7684\u901a\u5e38\u53ea\u6709\u4e24\u4ef6\u4e8b\uff1a\u5750\u4e0b\u6765\u804a\u67b6\u6784\u548c\u89c4\u5212\uff0c\u4ee5\u53ca\u8981\u73b0\u573a\u7b7e\u7684\u6587\u4ef6\u3002\u6211\u4eec\u5728\u58a8\u5c14\u672c Camberwell \u548c\u5e03\u91cc\u65af\u73ed Eight Mile Plains \u90fd\u6709\u529e\u516c\u5ba4\uff0c\u4e24\u5730\u5ba2\u6237\u8d70\u7684\u662f\u540c\u4e00\u5957\u6d41\u7a0b\u3001\u540c\u4e00\u5957\u8f6f\u4ef6\uff0c\u4e2d\u6587\u82f1\u6587\u90fd\u884c\u3002<\/p>\n<p>\u76f8\u5173\u9605\u8bfb\uff1a\u60f3\u5148\u77e5\u9053\u8fd9\u4e9b\u670d\u52a1\u5927\u6982\u4ec0\u4e48\u4ef7\uff0c\u770b <a href=\"https:\/\/wiselinkaccountants.com.au\/accountant-cost-small-business-melbourne\/\">\u5728\u6fb3\u6d32\u8bf7\u4f1a\u8ba1\u8981\u82b1\u591a\u5c11\u94b1<\/a>\uff1b\u60f3\u77e5\u9053\u6311\u6240\u65f6\u8be5\u770b\u4ec0\u4e48\uff0c\u770b <a href=\"https:\/\/wiselinkaccountants.com.au\/chinese-accountant-melbourne-company-tax-return\/\">\u58a8\u5c14\u672c\u534e\u4eba\u4f1a\u8ba1\u505a\u516c\u53f8\u62a5\u7a0e\uff1a\u600e\u4e48\u6311\u4e00\u5bb6\u771f\u9760\u5f97\u4f4f\u7684<\/a>\uff1bPayday Super \u5177\u4f53\u8981\u51c6\u5907\u4ec0\u4e48\uff0c\u770b <a href=\"https:\/\/wiselinkaccountants.com.au\/payday-super-2026-zh\/\">Payday Super \u65b0\u89c4\uff1a\u96c7\u4e3b\u5fc5\u987b\u7acb\u5373\u505a\u7684\u4e94\u4ef6\u4e8b<\/a>\uff1b\u65b0\u8d22\u5e74\u4e03\u6708\u7684\u4e8b\u9879\u6e05\u5355\u5728 <a href=\"https:\/\/wiselinkaccountants.com.au\/new-financial-year-july-checklist-melbourne-chinese-sme\/\">7 \u6708\u8be5\u505a\u7684 6 \u4ef6\u4e8b<\/a>\u3002\u670d\u52a1\u8be6\u60c5\u89c1 <a href=\"https:\/\/wiselinkaccountants.com.au\/bookkeeping-and-payroll\/\">\u8bb0\u8d26\u4e0e\u85aa\u8d44<\/a> \u548c <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed\u529e\u516c\u5ba4<\/a>\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898 FAQ<\/h2>\n<p><strong>Q\uff1a\u6211\u7684 bookkeeper \u53ef\u4ee5\u5e2e\u6211\u62a5\u7a0e\u5417\uff1f<\/strong><br \/>A\uff1a\u7eaf\u8bb0\u8d26\uff08\u5f55\u5165\u3001\u5bf9\u8d26\u3001\u6574\u7406\u51ed\u8bc1\uff09\u4e0d\u9700\u8981 TPB \u6ce8\u518c\u3002\u4f46\u6536\u8d39\u66ff\u4f60\u7f16\u5236\u548c\u7533\u62a5 BAS\uff0c\u8981 registered BAS agent\uff1b\u6536\u8d39\u66ff\u4f60\u505a\u6240\u5f97\u7a0e\u7533\u62a5\uff0c\u8981 registered tax agent\u3002\u5f88\u591a\u8d44\u6df1 bookkeeper \u672c\u8eab\u5c31\u662f\u6ce8\u518c BAS agent\uff0c\u95ee\u4e00\u53e5\u6ce8\u518c\u53f7\uff0c\u53bb TPB \u6ce8\u518c\u5e93\u67e5\u4e00\u4e0b\u5c31\u6e05\u695a\u4e86\u3002<\/p>\n<p><strong>Q\uff1a\u6211\u7684\u4f1a\u8ba1\u662f CPA\uff0c\u662f\u4e0d\u662f\u5c31\u80fd\u6536\u8d39\u66ff\u6211\u62a5\u7a0e\uff1f<\/strong><br \/>A\uff1a\u4e0d\u4e00\u5b9a\u3002CPA \u662f\u4e13\u4e1a\u4f1a\u5458\u8d44\u683c\uff0c\u80fd\u4e0d\u80fd\u6536\u8d39\u63d0\u4f9b tax agent \u670d\u52a1\uff0c\u770b\u7684\u662f TPB \u6ce8\u518c\u3002\u4e24\u4ef6\u4e8b\u662f\u5206\u5f00\u7684\uff0c\u5f88\u591a\u4eba\u4e24\u4e2a\u90fd\u6709\uff0c\u4f46\u8981\u67e5\u8fc7\u624d\u7b97\u6570\u3002<\/p>\n<p><strong>Q\uff1a\u600e\u4e48\u67e5\u4e00\u4e2a\u4eba\u6709\u6ca1\u6709\u6ce8\u518c\uff1f<\/strong><br \/>A\uff1a\u4e0a TPB \u516c\u5f00\u6ce8\u518c\u5e93 tpb.gov.au\/public-register\uff0c\u6309\u59d3\u540d\u3001\u5546\u53f7\u6216\u6ce8\u518c\u53f7\u641c\u3002\u6ce8\u518c\u5e93\u8fd8\u4f1a\u663e\u793a\u6ce8\u518c\u4e0a\u7684\u6761\u4ef6\u9650\u5236\uff0c\u4ee5\u53ca\u5df2\u516c\u5f00\u5728\u6848\u7684\u884c\u4e3a\u51c6\u5219\u8fdd\u89c4\u548c\u5904\u5206\u3002<\/p>\n<p><strong>Q\uff1aPayday Super \u4e4b\u540e\uff0c\u6211\u8fd8\u80fd\u50cf\u4ee5\u524d\u90a3\u6837\u6309\u5b63\u5ea6\u6574\u7406\u8d26\u5417\uff1f<\/strong><br \/>A\uff1a\u85aa\u8d44\u548c super \u8fd9\u6761\u7ebf\u4e0d\u884c\u4e86\u30022026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0csuper \u8981\u5728\u53d1\u85aa\u65e5\u540e 7 \u4e2a\u5de5\u4f5c\u65e5\u5185\u88ab\u57fa\u91d1\u6536\u5230\uff08\u65b0\u5458\u5de5\u7b2c\u4e00\u7b14\u7b49\u60c5\u51b5\u662f 20 \u4e2a\u5de5\u4f5c\u65e5\uff09\u3002\u8d26\u52a1\u7684\u5176\u4ed6\u90e8\u5206\u53ef\u4ee5\u6309\u6708\uff0c\u4f46\u85aa\u8d44\u8981\u8ddf\u7740\u53d1\u85aa\u5468\u671f\u8dd1\u3002ATO \u514d\u8d39\u7684 SBSCH \u4e5f\u5df2\u5728\u540c\u4e00\u5929\u5173\u95ed\uff0c\u5f97\u6362\u6210\u8f6f\u4ef6\u6216\u5546\u4e1a\u6e05\u7b97\u6240\u3002<\/p>\n<p><strong>Q\uff1a\u7528\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff0c\u62a5\u7a0e\u622a\u6b62\u65e5\u4f1a\u665a\u4e00\u4e9b\u5417\uff1f<\/strong><br \/>A\uff1a\u591a\u6570\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u6709 ATO \u7684\u7533\u62a5\u540d\u518c\uff08lodgment program\uff09\uff0c\u53ef\u4ee5\u665a\u4e8e 10 \u6708 31 \u65e5\u7533\u62a5\uff0c\u5177\u4f53\u65e5\u671f\u53d6\u51b3\u4e8e\u4f60\u7684\u60c5\u51b5\u548c\u8fc7\u5f80\u5408\u89c4\u8bb0\u5f55\u3002ATO \u63d0\u9192\uff1a\u7b2c\u4e00\u6b21\u627e\u4ee3\u7406\u6216\u8005\u6362\u4ee3\u7406\uff0c\u8981\u5728 10 \u6708 31 \u65e5\u4e4b\u524d\u8fdb\u5165\u4ed6\u4eec\u7684\u5ba2\u6237\u540d\u5355\u3002<\/p>\n<h2>\u5148\u770b\u770b\u4f60\u73b0\u5728\u8fd9\u5957\u914d\u5f97\u5bf9\u4e0d\u5bf9<\/h2>\n<p>\u628a\u4f60\u76ee\u524d\u7684\u5b89\u6392\u53d1\u7ed9\u6211\u4eec\uff1a\u8c01\u5728\u8bb0\u8d26\u3001\u7528\u4ec0\u4e48\u8f6f\u4ef6\u3001BAS \u8c01\u62a5\u3001\u6709\u51e0\u4e2a\u5458\u5de5\u3001\u5728\u54ea\u4e2a\u57ce\u5e02\u3002\u6211\u4eec\u5e2e\u4f60\u8fc7\u4e00\u904d\u54ea\u4e00\u6bb5\u6ca1\u4eba\u7ba1\u3001\u54ea\u4e00\u6bb5\u91cd\u590d\u4ed8\u4e86\u94b1\u3001Payday Super \u4e4b\u540e\u54ea\u4e00\u6b65\u4f1a\u5148\u51fa\u95ee\u9898\u3002<\/p>\n<p><strong>\ud83d\udc49 <a href=\"https:\/\/wiselinkaccountants.com.au\/free-call-zh\/\">\u9884\u7ea6 20 \u5206\u949f\u514d\u8d39\u7535\u8bdd\u54a8\u8be2<\/a><\/strong>\uff0c\u6216\u76f4\u63a5\u6253\u7ed9\u6211\u4eec\uff1a\u58a8\u5c14\u672c <a href=\"tel:+61396000803\">03 9600 0803<\/a>\uff5c\u5e03\u91cc\u65af\u73ed <a href=\"tel:+61731888081\">07 3188 8081<\/a>\u3002<\/p>\n<p>\u5728 Wiselink\uff0c\u8bb0\u8d26\u3001\u85aa\u8d44\u3001BAS\u3001\u62a5\u7a0e\u3001ASIC \u53d8\u66f4\u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff1a\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5de5\u4f5c\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\uff0c\u8d26\u5957\u548c\u5e74\u5ea6\u7533\u62a5\u7528\u7684\u662f\u540c\u4e00\u4efd\u6570\u636e\u3002\u8fd9\u6837\u5c31\u4e0d\u4f1a\u51fa\u73b0\u672c\u6587\u5f00\u5934\u90a3\u79cd\u65ad\u53e3\u2014\u2014\u8bb0\u8d26\u7684\u4eba\u4e0d\u505a\u7533\u62a5\uff0c\u505a\u7533\u62a5\u7684\u4eba\u62ff\u5230\u7684\u662f\u522b\u4eba\u6574\u7406\u8fc7\u7684\u8d26\u3002\u4f1a\u8ba1\u5e08\u4f11\u5047\u6216\u65fa\u5b63\u5fd9\u4e0d\u8fc7\u6765\u65f6\uff0c\u4e5f\u6709\u4eba\u63a5\u5f97\u4f4f\u4f60\u7684\u4e8b\u3002<\/p>\n<p>\u8d44\u8d28\uff1aCPA \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u00b7 Xero \/ MYOB \/ QuickBooks Partner\uff0c\u81ea 2013 \u5e74\u8d77\u3002\u6211\u4eec\u7684\u6ce8\u518c\u72b6\u6001\u4f60\u53ef\u4ee5\u81ea\u5df1\u4e0a <a href=\"https:\/\/www.tpb.gov.au\/public-register\">TPB \u516c\u5f00\u6ce8\u518c\u5e93<\/a> \u67e5\u4e00\u904d\u3002\u6c9f\u901a\u4e2d\u82f1\u6587\u90fd\u53ef\u4ee5\uff1a\u4e2d\u6587\u628a\u4f9d\u636e\u3001\u98ce\u9669\u548c\u53ef\u9009\u65b9\u6848\u8bb2\u6e05\u695a\uff0c\u5bf9 ATO\u3001ASIC\u3001\u94f6\u884c\u3001\u5f8b\u5e08\u548c broker \u90a3\u4e00\u4fa7\u7528\u82f1\u6587\u3002<\/p>\n<p>\ud83d\udccd \u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<hr>\n<p style=\"font-size:0.85em;color:#666;\">\n<strong>\u4f5c\u8005\uff1aLily Zhang<\/strong>\uff0cWiselink Accountants \u521b\u59cb\u4eba\u3001\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u3002\u672c\u6587\u6700\u540e\u66f4\u65b0\uff1a2026 \u5e74 7 \u6708 23 \u65e5\u3002<br \/>\n\u672c\u6587\u4e3a\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u4eba\u60c5\u51b5\u7684\u7a0e\u52a1\u6216\u5546\u4e1a\u5efa\u8bae\uff1b\u4f60\u7684\u5177\u4f53\u4e49\u52a1\u4e0e\u7533\u62a5\u671f\u9650\u4ee5 ATO \u5224\u5b9a\u4e3a\u51c6\u3002Liability limited by a scheme approved under Professional Standards Legislation.<br \/>\n\u8d44\u6599\u6765\u6e90\uff1a<br \/>\n[1] TPB \u2014 Finding and using a tax practitioner\uff08\u53ea\u6709\u6ce8\u518c tax \/ BAS agent \u53ef\u6536\u8d39\u63d0\u4f9b\u76f8\u5173\u670d\u52a1\uff1bBAS agent \u670d\u52a1\u8303\u56f4\u662f tax agent \u7684\u5b50\u96c6\uff1b\u6ce8\u518c\u5e93\u663e\u793a\u6761\u4ef6\u9650\u5236\uff1b\u5efa\u8bae\u5f00\u5de5\u524d\u8c08\u5b9a\u8303\u56f4\u4e0e\u6536\u8d39\uff09\uff1ahttps:\/\/www.tpb.gov.au\/finding-and-using-tax-practitioner<br \/>\n[2] TPB \u2014 BAS services\uff08BAS service \u5b9a\u4e49\u4e0e BAS provision \u8303\u56f4\uff1b2020 \u5e74\u7acb\u6cd5\u5de5\u5177\u6269\u5c55\u81f3\u85aa\u8d44\u3001SG \u4e0e SGC\u3001\u6e05\u7b97\u6240\u4ed8\u6b3e\u3001TPAR\u3001TFN declaration\u3001\u4ee3\u7533\u8bf7 ABN\uff1b\u672a\u6ce8\u518c\u800c\u6536\u8d39\u63d0\u4f9b\u6216\u5e7f\u544a BAS \u670d\u52a1\u6709\u53ef\u89c2\u6c11\u4e8b\u7f5a\u6b3e\uff09\uff1ahttps:\/\/www.tpb.gov.au\/bas-agent-services<br \/>\n[3] ATO \u2014 Payment deadlines for Payday Super\uff082026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0ccontribution \u987b\u4e8e\u4ed8\u6b3e\u540e 7 \u4e2a business days \u5185\u88ab\u57fa\u91d1\u6536\u5230\uff1b\u65b0\u5458\u5de5\u6216\u65b0\u57fa\u91d1\u9996\u7b14\u4e3a 20 \u4e2a business days\uff1b\u903e\u671f\u987b\u4ea4 super guarantee charge\uff09\uff1ahttps:\/\/www.ato.gov.au\/businesses-and-organisations\/super-for-employers\/paying-super-on-payday\/payment-deadlines-for-payday-super<br \/>\n[4] ATO \u2014 Super guarantee \u6bd4\u4f8b\u8868\uff082026\u201327 \u4e3a 12.00%\uff09\uff1ahttps:\/\/www.ato.gov.au\/tax-rates-and-codes\/key-superannuation-rates-and-thresholds\/super-guarantee<br \/>\n[5] ATO \u2014 The Small Business Superannuation Clearing House is closing\uff08\u4f5c\u4e3a Payday Super \u6539\u9769\u7684\u4e00\u90e8\u5206\uff0cSBSCH \u4e8e 2026 \u5e74 7 \u6708 1 \u65e5\u5173\u95ed\uff09\uff1ahttps:\/\/www.ato.gov.au\/businesses-and-organisations\/small-business-newsroom\/the-small-business-superannuation-clearing-house-is-closing<br \/>\n[6] ATO \u2014 Failure to lodge on time penalty\uff08\u6bcf\u903e\u671f 28 \u5929\u6216\u5176\u4e00\u90e8\u5206\u8ba1 1 \u4e2a penalty unit\uff0c\u6700\u591a 5 \u4e2a\uff1bmedium withholder \u4e58 2\u3001large withholder \u4e58 5\uff1b\u4e00\u822c\u4f1a\u5148\u63d0\u9192\u5e76\u8003\u8651\u5177\u4f53\u60c5\u51b5\uff1b\u4f7f\u7528\u6ce8\u518c tax \u6216 BAS agent \u65f6 safe harbour 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