{"id":17188,"date":"2022-08-09T10:22:50","date_gmt":"2022-08-09T14:22:50","guid":{"rendered":"https:\/\/jadecpa.ca\/?p=17188"},"modified":"2022-08-13T03:27:20","modified_gmt":"2022-08-13T07:27:20","slug":"tax-instalments","status":"publish","type":"post","link":"https:\/\/jadecpa.ca\/zh-hans\/tax-instalments\/","title":{"rendered":"\u54ea\u4e9b\u7eb3\u7a0e\u4eba\u9700\u8981\u5206\u671f\u9884\u4ed8\u7a0e\u6b3e(Tax instalments)\uff1f"},"content":{"rendered":"\r\n\r\n\t\t\t\t<img loading=\"lazy\" src=\"https:\/\/jadecpa.ca\/wp-content\/uploads\/2022\/08\/bigstock-Happy-Asian-Family-With-Two-Ch-443758421.jpg\" alt=\"happy asian family with two children walking on pedestrian bridge in city park\" itemprop=\"image\" height=\"699\" width=\"1048\" title=\"Happy Asian Family With Two Children Walking On Pedestrian Bridg\" onerror=\"this.style.display='none'\"  \/>\r\n\t<p>&#8220;\u4e4b\u524d\u6211\u4eec\u63d0\u5230\u8fc7\u5b8c\u6210\u7533\u62a5\u4e4b\u540e\uff0c\u6709\u4e9b\u7eb3\u7a0e\u4eba\u9700\u8981\u6309\u7167\u8ba1\u7b97\uff0c\u7f34\u7eb3\u9884\u7f34\u7a0e\uff08tax instalments\uff09\uff0c\u4eca\u5929\u5c31\u5e26\u5927\u5bb6\u8be6\u7ec6\u4e86\u89e3\u4e00\u4e0b\u4e2a\u4eba\u3001\u516c\u53f8\u548c\u4fe1\u6258\u7684\u9884\u7f34\u7a0e\u7684\u8981\u6c42\u548c\u8ba1\u7b97\u3002&#8221;<\/p>\r\n<h3>\u4e2a\u4eba<\/h3>\r\n<h4>\u4ec0\u4e48\u662fTax Instalment\uff1f<\/h4>\r\n<p>\u9884\u7f34\u7a0e\u662f\u6307\u4e2a\u4eba\u6216\u516c\u53f8\u6216\u5176\u4ed6\u7eb3\u7a0e\u4e2a\u4f53\uff0c\u987b\u5728\u7279\u5b9a\u7684\u65e5\u671f\u5411\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u7f34\u7eb3\u7684\u5b9a\u671f\u6240\u5f97\u7a0e\u3002 \u60a8\u5728\u6bcf\u4e2a\u9636\u6bb5\u6240\u652f\u4ed8\u7684\u9884\u7f34\u7a0e\u603b\u5408\u8ba1\uff0c\u5c06\u7528\u4e8e\u652f\u4ed8\u60a8\u5728\u4e0b\u4e00\u5e744\u670830\u65e5\u5fc5\u987b\u4e00\u6b21\u6027\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/p>\r\n<h4>\u4e3a\u4ec0\u4e48\u8981\u4ed8\u9884\u7f34\u7a0e\uff1f<\/h4>\r\n<p>\u5982\u679c\u60a8\u7684\u6536\u5165\u6ca1\u6709\u63d0\u524d\u7f34\u7eb3\u9884\u63d0\u7a0e\uff08withholding tax\uff09\u6216\u8005\u60a8\u7f34\u7eb3\u7684\u9884\u63d0\u7a0e\u4e0d\u8db3\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u652f\u4ed8\u9884\u7f34\u7a0e\u3002 \u5e38\u89c1\u7684\u60c5\u51b5\u4f8b\u5982\uff0c\u60a8\u83b7\u5f97\u7684\u79df\u91d1\uff0c\u6295\u8d44\uff0c\u6216\u81ea\u96c7\u6536\u5165\uff0c\u67d0\u4e9b\u517b\u8001\u91d1\u652f\u4ed8\u6216\u60a8\u62e5\u6709\u591a\u4efd\u5de5\u4f5c\u6536\u5165\u7684\u60c5\u51b5\u4e0b\uff0c\u5f88\u6709\u53ef\u80fd\u9700\u8981\u7f34\u4ed8\u9884\u7f34\u7a0e\u3002<\/p>\r\n<h4>\u6709\u4ec0\u4e48\u56e0\u7d20\u6211\u4eec\u9700\u8981\u8003\u8651\uff1f<\/h4>\r\n<p>1.\u60a8\u6240\u5728\u7684\u7701\u4efd\u6216\u5c45\u4f4f\u5730\u533a \u5982\u679c\u60a8\u8fd9\u4e00\u5e74\u5c45\u4f4f\u5728\u9b41\u5317\u514b\u7701\uff0c\u60a8\u7684\u6b20\u7a0e\u51c0\u989d\u9650\u989d\u662f$1,800; \u5982\u679c\u60a8\u8fd9\u4e00\u5e74\u5c45\u4f4f\u9664\u9b41\u5317\u514b\u7701\u4ee5\u4e3a\u7684\u4efb\u4f55\u7701\u4efd\u6216\u5730\u533a\uff0c\u60a8\u7684\u6b20\u7a0e\u51c0\u989d\u9650\u989d\u662f$3,000<\/p>\r\n<p>2. \u60a8\u7684\u6b20\u7a0e\u51c0\u989d\uff08net tax owing\uff09<\/p>\r\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u60a8\u7684\u6b20\u7a0e\u51c0\u989d\u5c31\u662f\u60a8\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u6240\u6b20\u7684\u91d1\u989d \u9700\u8981\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff0c\u624d\u9700\u8981\u652f\u4ed82020\u5e74\u7684\u9884\u7f34\u7a0e\uff1a<\/p>\r\n<p>a) \u57282020\u5e74\u7684\u6b20\u7a0e\u51c0\u989d\u5c06\u8d85\u8fc7\u60a8\u6240\u5728\u7701\u4efd\u6216\u8005\u5c45\u4f4f\u5730\u533a\u7684\u9650\u989d\uff08$1,800\u6216 $3,000\uff09<\/p>\r\n<p>b) \u60a8\u57282019\u5e74\u6216\u80052018\u5e74\u7684\u6b20\u7a0e\u51c0\u989d\u8d85\u8fc7\u60a8\u6240\u5728\u7701\u4efd\u6216\u8005\u5c45\u4f4f\u5730\u533a\u7684\u9650\u989d \u5c3d\u7ba1\u60a8\u6536\u52302020\u5e74\u9884\u7f34\u7a0e\u7684\u63d0\u9192\uff0c\u5982\u679c\u60a8\u57282020\u5e74\u7684\u6b20\u7a0e\u51c0\u989d\u5c06\u5c11\u4e8e$3,000\uff08\u9b41\u5317\u514b\u5c11\u4e8e$1,800), \u60a8\u4e0d\u9700\u8981\u652f\u4ed8\u9884\u7f34\u7a0e\u3002<\/p>\r\n<h4>\u4ec0\u4e48\u65f6\u5019\u8be5\u652f\u4ed8\u9884\u7f34\u7a0e\uff1f<\/h4>\r\n<p>\u7eb3\u7a0e\u4eba\u9700\u6309\u7279\u5b9a\u65e5\u671f\u4e4b\u524d\u652f\u4ed8\u9884\u7f34\u7a0e\uff0c\u65e5\u671f\u5206\u522b\u57283\u670815\u65e5\uff0c6\u670815\u65e5\uff0c9\u670815\u65e5\u4ee5\u53ca12\u670815\u65e5\u3002<\/p>\r\n<p><img loading=\"lazy\" src=\"https:\/\/jadecpa.ca\/wp-content\/uploads\/2022\/08\/02-news-images-01.jpg\" alt=\"\" width=\"600\" height=\"400\" title=\"\"><\/p>\r\n<h4>\u9884\u7f34\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5<\/h4>\r\n<p>\u2022 \u9009\u62e9\u4e00- Current Year [ITA 156(1)(a)(i)]<\/p>\r\n<p>\u5b63\u5ea6\u4ed8\u6b3e\u91d1\u989d\u6309\u7167 2020\u5e74\u9884\u4f30\u6b20\u7a0e\u51c0\u989d\u7684\u56db\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e8c-Preceding Year [ITA 156(1)(a)(ii)]<\/p>\r\n<p>\u5b63\u5ea6\u4ed8\u6b3e\u91d1\u989d\u6309\u71672019\u5e74\u6b20\u7a0e\u51c0\u989d\u7684\u56db\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e09-Second and First Preceding Year [ITA 156(1)(b)]<\/p>\r\n<p>\u524d\u4e24\u4e2a\u5b63\u5ea6\u91d1\u989d\uff083\u670815\u65e5\u548c6\u670815\u65e5\uff09\u6309\u71672018\u5e74\u6b20\u7a0e\u51c0\u989d\u7684\u56db\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<p>\u540e\u4e24\u4e2a\u5b63\u5ea6\u91d1\u989d\uff089\u670815\u65e5\u548c12\u670815\u65e5\uff09\u6309\u71672019\u5e74\u6b20\u7a0e\u51c0\u989d\u51cf\u53bb\u524d\u4e24\u4e2a\u5b63\u5ea6\u7684\u5df2\u4ed8\u91d1\u989d\u7684\u4e8c\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<h4>\u63d0\u4f9b\u7b80\u5355\u7684\u6848\u4f8b\u8fdb\u884c\u5206\u6790\u8ba1\u7b97\uff1a<\/h4>\r\n<p><img loading=\"lazy\" src=\"https:\/\/jadecpa.ca\/wp-content\/uploads\/2022\/08\/02-news-images-02.jpg\" alt=\"\" width=\"683\" height=\"432\" title=\"\"><\/p>\r\n<h4>\u9884\u7f34\u7a0e\u8fdf\u4ea4\u6216\u5c11\u4ea4\u4f1a\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/h4>\r\n<p>\u2022 CRA\u4f1a\u4e3a\u6240\u6709\u8fdf\u4ea4\uff0c\u5c11\u4ea4\u9884\u7f34\u7a0e\u7684\u7eb3\u7a0e\u4eba\u6536\u53d6\u76f8\u5e94\u7684\u5229\u606f\uff1b\u5229\u606f\u6309\u89c4\u5b9a\u5229\u606f\u7684\u590d\u5229\u5f62\u5f0f\u8fdb\u884c\u8ba1\u7b97\u3002<\/p>\r\n<p>\u2022 \u6839\u636eITA 163.1\u89c4\u5b9a\uff0c\u5f53\u60a82020\u5e74\u7684\u9884\u7f34\u7a0e\u7684\u5229\u606f\u8d85\u8fc7$1,000, CRA\u5219\u8981\u6c42\u7eb3\u7a0e\u4eba\u652f\u4ed8\u7f5a\u6b3e\u3002\u7f5a\u91d1\u4f1a\u630950%\u7684\u6bd4\u4f8b\u4e58\u4ee5\u4ee5\u4e0b\u4e24\u8005\u4e2d\u66f4 \u9ad8\u7684\u91d1\u989d\u8fdb\u884c\u8ba1\u7b97\uff1a<\/p>\r\n<p>a)$1000,\u6216\u8005<\/p>\r\n<p>b)\u5982\u679c\u5728\u4e0d\u5206\u671f\u4ed8\u6b3e\u7684\u60c5\u51b5\u4e0b\uff0c\u5e94\u6b20\u5229\u606f\u768425%<\/p>\r\n<h3>\u516c\u53f8<\/h3>\r\n<h4>\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u516c\u53f8\u652f\u4ed8\u9884\u7f34\u7a0e\uff1f<\/h4>\r\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u516c\u53f8\u7684\u5f53\u524d\u5e74\u5ea6\u7684\u9884\u4f30\u5e94\u7f34\u7a0e\u6b3e\u6216\u8005\u524d\u4e00\u5e74\u7684\u5e94\u7f34\u7a0e\u6b3e\u8d85\u8fc7$3,000, \u516c\u53f8\u5219\u9700\u8981\u6309\u6708\u5206\u671f\u652f\u4ed8\u3002\u5982\u679c\u516c\u53f8\u662fCCPC\uff0c\u5219\u6216\u8bb8\u53ef\u4ee5\u6309\u5b63\u5ea6\u5206\u671f\u4ed8\u6b3e\u3002<\/p>\r\n<h4>\u8ba1\u7b97\u65b9\u5f0f\uff1a<\/h4>\r\n<p>\u8ba1\u7b97\u65b9\u5f0f\uff1a<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e00- Current Year<\/p>\r\n<p>\u6bcf\u6708\u4ed8\u6b3e\u91d1\u989d\u6309\u7167 2020\u5e74\u9884\u4f30\u5e94\u7f34\u7a0e\u6b3e\u7684\u5341\u4e8c\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e8c-Preceding Year<\/p>\r\n<p>\u6bcf\u6708\u4ed8\u6b3e\u91d1\u989d\u6309\u71672019\u5e74\u5e94\u7f34\u7a0e\u6b3e\u7684\u5341\u4e8c\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e09-Second and First Preceding Year\u3002<\/p>\r\n<p>\u524d\u4e24\u4e2a\u6708\u4efd\u4ed8\u6b3e\u91d1\u989d\u6309\u71672018\u5e74\u7684\u5e94\u7f34\u7a0e\u6b3e\u7684\u5341\u4e8c\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<p>\u540e\u5341\u4e2a\u6708\u4efd\u4ed8\u6b3e\u91d1\u989d\u6309\u71672019\u5e74\u5e94\u7f34\u7a0e\u6b3e\u51cf\u53bb\u524d\u4e24\u4e2a\u6708\u7684\u5df2\u4ed8\u91d1\u989d\u7684\u5341\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\u63d0\u4f9b\u7b80\u5355\u7684\u6848\u4f8b\u8fdb\u884c\u5206\u6790\u8ba1\u7b97\uff1a<\/p>\r\n<p><img loading=\"lazy\" src=\"https:\/\/jadecpa.ca\/wp-content\/uploads\/2022\/08\/02-news-images-03.jpg\" alt=\"\" width=\"683\" height=\"431\" title=\"\"><\/p>\r\n<p>2. Small CCPCs\uff1a<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e00- Current Year<\/p>\r\n<p>\u5b63\u5ea6\u4ed8\u6b3e\u91d1\u989d\u6309\u7167 2020\u5e74\u9884\u4f30\u5e94\u7f34\u7a0e\u6b3e\u7684\u56db\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e8c-Preceding Year<\/p>\r\n<p>\u5b63\u5ea6\u4ed8\u6b3e\u91d1\u989d\u6309\u71672019\u5e74\u5e94\u7f34\u7a0e\u6b3e\u7684\u56db\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8<\/p>\r\n<p>\u2022 \u9009\u62e9\u4e09-Second and First Preceding Year<\/p>\r\n<p>\u7b2c\u4e00\u4e2a\u5b63\u5ea6\u4ed8\u6b3e\u91d1\u989d\u6309\u71672018\u5e74\u7684\u5e94\u7f34\u7a0e\u6b3e\u7684\u56db\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<p>\u540e\u4e09\u4e2a\u5b63\u5ea6\u4ed8\u6b3e\u91d1\u989d\u6309\u71672019\u5e74\u5e94\u7f34\u7a0e\u6b3e\u51cf\u53bb\u7b2c\u4e00\u4e2a\u5b63\u5ea6\u7684\u5df2\u4ed8\u91d1\u989d\u7684\u4e09\u5206\u4e4b\u4e00\u8fdb\u884c\u652f\u4ed8\u3002<\/p>\r\n<h3>\u4ec0\u4e48\u65f6\u5019\u8be5\u652f\u4ed8\u9884\u7f34\u7a0e\uff1f<\/h3>\r\n<p><img loading=\"lazy\" src=\"https:\/\/jadecpa.ca\/wp-content\/uploads\/2022\/08\/02-news-images-04.jpg\" alt=\"\" width=\"1080\" height=\"482\" title=\"\"><\/p>\r\n<h3>\u4fe1\u6258<\/h3>\r\n<h4>\u9057\u5631\u4fe1\u6258\uff1a<\/h4>\r\n<p>\u76ee\u524d\u4e3a\u6b62\uff0c\u9057\u5631\u4fe1\u6258\u662f\u4e0d\u9700\u8981\u652f\u4ed8\u9884\u7f34\u7a0e\u7684\u3002\u5f53\u524d\u5e74\u5ea6\u7684\u5e94\u7f34\u7a0e\u6b3e\u9700\u8981\u5728\u4fe1\u6258\u7eb3\u7a0e\u5e74\u5ea6\u768490\u5929\u5185\u8fdb\u884c\u4e00\u6b21\u6027\u7f34\u7eb3\uff1b<\/p>\r\n<h4>\u751f\u524d\u4fe1\u6258\uff1a<\/h4>\r\n<p>\u9664\u975e\u662f\u4ee5\u81ea\u613f\u6027\u7684\u652f\u4ed8\u9884\u7f34\u7a0e\uff0c\u5426\u5219\u751f\u524d\u4fe1\u6258\u7684\u5e94\u7f34\u7a0e\u6b3e\u9700\u8981\u5728\u6bcf\u4e2a\u65e5\u5386\u5e74\u76843\u670831\u65e5\u4e4b\u524d\u8fdb\u884c\u4e00\u6b21\u6027\u7f34\u7eb3\u3002<\/p>\r\n<p><img loading=\"lazy\" src=\"https:\/\/jadecpa.ca\/wp-content\/uploads\/2022\/08\/02-news-images-05.jpg\" alt=\"\" width=\"708\" height=\"297\" title=\"\"><\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>&#8220;\u4e4b\u524d\u6211\u4eec\u63d0\u5230\u8fc7\u5b8c\u6210\u7533\u62a5\u4e4b\u540e\uff0c\u6709\u4e9b\u7eb3\u7a0e\u4eba\u9700\u8981\u6309\u7167\u8ba1\u7b97\uff0c\u7f34\u7eb3\u9884\u7f34\u7a0e\uff08tax instalments\uff09&hellip;<\/p>\n","protected":false},"author":4,"featured_media":17199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"cybocfi_hide_featured_image":"yes"},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/posts\/17188"}],"collection":[{"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/comments?post=17188"}],"version-history":[{"count":0,"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/posts\/17188\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/media\/17199"}],"wp:attachment":[{"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/media?parent=17188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/categories?post=17188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jadecpa.ca\/zh-hans\/wp-json\/wp\/v2\/tags?post=17188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}