新西蘭稅收體制介紹

1、稅收新西蘭稅收體制介紹(根據(jù)新西蘭 Inland Revenue 2009 年 4 月的小冊子 IR295 翻譯 僅供參考)3目錄 目錄www.ird.govt.nz........................................................................................................................2稅收術(shù)語更新 稅收術(shù)語更新...

2、.........................................................................................................................2如何所取表格和指南 如何所取表格和指南...............................................................................

3、.................................2介紹 介紹............................................................................................................................................4第一部分 第一部分–一般信息 一般信息.....................

4、.............................................................................................5新西蘭稅收體系 ......................................................................................................................

5、...........5居民納稅人 .........................................................................................................................................6居民納稅人納稅 ........................................................

6、.........................................................................8境外收入的暫時性免稅政策（ Temporary tax exemption on foreign income）.............................8非居民納稅人 .....................................................

7、..............................................................................12非居民納稅人納稅 ...........................................................................................................................12避免雙重征稅

8、協(xié)定 ...........................................................................................................................13IRD 號.......................................................................................

9、.........................................................14納稅年度截止日（Balance dates） .................................................................................................14第二部分 第二部分-稅種 稅種 .......................

10、.................................................................................................15所得稅 .....................................................................................................................

11、..........................15商品和服務(wù)稅 ...................................................................................................................................18意外事故賠償 Accident compensation........................

12、.....................................................................18居民預(yù)扣稅 RWT（Resident withholding tax） .............................................................................18信托 ...............................

13、....................................................................................................................20贈與稅 ..................................................................................................

14、.............................................20第 3 部分 部分-社會救助 社會救助 Social assistance....................................................................................21子女撫養(yǎng)費(fèi) Child support...............................

15、..................................................................................21工作和家庭類退稅 Working for families tax credits .......................................................................21您可能需要的服務(wù) 您可能需要的服務(wù)....

16、..............................................................................................................24表格和出版物 .....................................................................................................

17、..............................24 INFOexpress ......................................................................................................................................25其他聯(lián)系方式 ................................

18、...................................................................................................26客戶服務(wù)質(zhì)量監(jiān)督 ..............................................................................................................

19、.............26指定代理人 .......................................................................................................................................27隱私 ...........................................................

20、........................................................................................27投訴 ...............................................................................................................................