{"id":438773,"date":"2010-07-06T18:05:47","date_gmt":"2010-07-06T10:05:47","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=438773"},"modified":"2023-10-06T18:10:32","modified_gmt":"2023-10-06T10:10:32","slug":"australia-new-resources-super-profits-tax-rspt","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/zh-hans\/australia-new-resources-super-profits-tax-rspt\/","title":{"rendered":"\u6fb3\u5927\u5229\u4e9a\u8d44\u6e90\u7a0e\u65b0\u5236"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"custom-dropcap-red vantage-red\"><strong>\u6fb3<\/strong><\/span>\u5927\u5229\u4e9a\u653f\u5e9c\u5728\u524d\u603b\u7406\u9646\u514b\u6587\u7684\u9886\u5bfc\u4e0b\uff0c\u5ba3\u5e03\u62df\u5bf9\u6fb3\u5927\u5229\u4e9a\u5883\u5185\u73b0\u6709\u53ca\u5c06\u6765\u65b0\u5efa\u7684\u8d44\u6e90\u9879\u76ee\u5f81\u6536\u65b0\u7684\u7a0e\u9879\u201c\u8d44\u6e90\u8d85\u989d\u5229\u6da6\u7a0e\u201d\u3002\u5728\u7ecf\u8fc7\u653f\u5e9c\u603b\u7406\u6613\u4eba\uff0c\u76f8\u5173\u884c\u4e1a\u53c2\u4e0e\u610f\u89c1\u540e\uff0c\u8d44\u6e90\u8d85\u989d\u5229\u6da6\u7a0e\u88ab\u4fee\u6539\u4e3a\u4e00\u4e2a\u65b0\u7684\u8d44\u6e90\u7a0e\u65b9\u6848\uff0c\u7531\u5168\u65b0\u7684\u201c\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u201d\u548c\u6269\u5c55\u7684\u201c\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e\u201d\u6784\u6210\u3002\u65b0\u7a0e\u5236\u5c06\u4e8e2012\u5e747\u67081\u65e5\u8d77\u5f00\u59cb\u5b9e\u884c\uff0c\u7a0e\u7387\u4f1a\u572830%\u523040%\u4e4b\u95f4\uff0c\u5c06\u540c\u65f6\u9002\u7528\u4e8e\u73b0\u5b58\u9879\u76ee\u53ca\u65b0\u5efa\u9879\u76ee\u3002\u6beb\u65e0\u7591\u95ee\uff0c\u8fd9\u4e9b\u8d44\u6e90\u7a0e\u65b0\u5236\u5bf9\u6bcf\u4e2a\u6fb3\u5927\u5229\u4e9a\u8d44\u6e90\u884c\u4e1a\u53c2\u4e0e\u8005\uff08\u542b\u91d1\u878d\u673a\u6784\uff09\u6765\u8bf4\u90fd\u5173\u7cfb\u91cd\u5927\u3002\u65b0\u7684\u8d44\u6e90\u7a0e\u65b9\u6848\u5728\u5b9e\u65bd\u540e\uff0c\u5c06\u4ee5\u9879\u76ee\uff08\u800c\u975e\u4ee5\u5b9e\u4f53\uff09\u4f5c\u4e3a\u8bfe\u7a0e\u5355\u4f4d\uff0c\u5e76\u4e14\u6781\u6709\u53ef\u80fd\u4f1a\u5f71\u54cd\u5230\u5728\u6fb3\u5927\u5229\u4e9a\u53c2\u4e0e\u8d44\u6e90\u9879\u76ee\u7684\u4e2d\u56fd\u516c\u53f8\u3002<\/p>\n<figure id=\"attachment_439448\" aria-describedby=\"caption-attachment-439448\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-439449 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/Teresa-Dyson-Partner-Brisbane-office-Blake-Dawson.jpg\" alt=\"Teresa Dyson, Partner, Brisbane office, Blake Dawson\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-439448\" class=\"wp-caption-text\"><strong>Teresa Dyson<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u535a\u96f7\u9053\u76db<br \/>\u5e03\u91cc\u65af\u73ed\u5206\u6240<\/figcaption><\/figure>\n<p style=\"text-align: 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alt=\"\u4ee5\u7528\u4ee5\u4e0b\u7684\u57fa\u672c\u516c\u5f0f\u6765\u8ba1\u7b97\" width=\"607\" height=\"153\" srcset=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/\u4ee5\u7528\u4ee5\u4e0b\u7684\u57fa\u672c\u516c\u5f0f\u6765\u8ba1\u7b97.jpg 607w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/\u4ee5\u7528\u4ee5\u4e0b\u7684\u57fa\u672c\u516c\u5f0f\u6765\u8ba1\u7b97-300x76.jpg 300w\" sizes=\"(max-width: 607px) 100vw, 607px\" \/><\/p>\n<p style=\"text-align: justify;\">\u8fd9\u610f\u5473\u7740\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u7684\u5b9e\u9645\u7a0e\u7387\u4e3a22.5%\u3002\u5e94\u7f34\u7a0e\u5229\u6da6\u5c06\u6309\u7167\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u5236\u7684\u89c4\u5b9a\uff0c\u6309\u5e74\u5ea6\u8ba1\u7b97\u3002\u8fd9\u4e9b\u89c4\u5b9a\u4e0e\u7528\u4e8e\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u201c\u5e94\u8bfe\u7a0e\u6536\u5165\u201d\u548c\u201c\u6263\u9664\u9879\u201d\u7684\u89c4\u5b9a\u5b8c\u5168\u4e0d\u540c\u3002\u7eb3\u7a0e\u4f01\u4e1a\u5728\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u6709\u6743\u5c06\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u4ece\u5e94\u8bfe\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u3002<\/p>\n<p style=\"text-align: justify;\">\u5c24\u4e3a\u91cd\u8981\u7684\u662f\uff0c\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u4e2d\u7684\u201c\u53ef\u6263\u9664\u652f\u51fa\u201d\u5c06\u5305\u62ec\u4e00\u7cfb\u5217\u4e0e\u8d44\u6e90\u5f00\u91c7\u6d3b\u52a8\u6210\u672c\u76f8\u5173\u7684\u8d39\u7528\uff08\u4f46\u4e0d\u542b\u5229\u606f\u548c\u878d\u8d44\u6210\u672c\uff09\u30022012\u5e747\u67081\u65e5\u540e\u65b0\u9879\u76ee\u6295\u8d44\u7684\u201c\u53ef\u6263\u9664\u652f\u51fa\u201d\u53ef\u4ee5\u88ab\u5373\u65f6\u62b5\u6263\u3002\u73b0\u6709\u8fdb\u884c\u4e2d\u7684\u9879\u76ee\u5c06\u4ee5\u5e10\u9762\u4ef7\u503c\u6216\u5e02\u573a\u4ef7\u503c\uff08\u7531\u7eb3\u7a0e\u4f01\u4e1a\u51b3\u5b9a\uff09\u8fc7\u6e21\u5230\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u4f53\u7cfb\u3002\u5982\u679c\u7eb3\u7a0e\u4f01\u4e1a\u9009\u62e9\u5229\u7528\u5e10\u9762\u4ef7\u503c\u8ba1\u7b97\uff0c\u9879\u76ee\u6295\u8d44\u7684\u5e10\u9762\u4ef7\u503c\uff08\u4e0d\u542b\u91c7\u77ff\u6743\uff09\u53ef\u4ee5\u57285\u5e74\u5185\u6298\u65e7\u62b5\u6263\uff0c\u6298\u65e7\u7387\u4e3a\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u957f\u671f\u503a\u5238\uff0810\u5e74\uff09\u5229\u7387\u52a07%\u3002\u5982\u679c\u4f7f\u7528\u5e02\u573a\u4ef7\u503c\u8ba1\u7b97\uff0c\u9879\u76ee\u7684\u8d44\u91d1\u5e02\u503c\uff08\u542b\u91c7\u77ff\u6743\uff09\u5c06\u4f1a\u5728\u9879\u76ee\u5b9e\u9645\u5468\u671f\u5185\u6298\u65e7\u62b5\u6263\uff08\u6700\u957f\u4e3a25\u5e74\uff09\uff0c\u6298\u65e7\u7387\u4e0d\u4f1a\u989d\u5916\u589e\u9ad8\u3002<\/p>\n<p style=\"text-align: justify;\">\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u5236\u4e0b\uff0c\u9879\u76ee\u635f\u5931\u53ef\u4ee5\u653f\u5e9c\u957f\u671f\u503a\u5238\u6536\u76ca\u7387\u52a07%\u7684\u7edf\u4e00\u6bd4\u7387\u8f6c\u5165\u4e0b\u671f\uff0c\u9879\u76ee\u7ed3\u675f\u540e\uff0c\u8be5\u635f\u5931\u4f1a\u88ab\u8f6c\u5165\u5176\u4ed6\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u94c1\u77ff\u77f3\u6216\u7164\u77ff\u9879\u76ee\u3002<\/p>\n<p style=\"text-align: justify;\">\u5404\u5dde\u548c\u9886\u5730\u7684\u8d44\u6e90\u5f00\u53d1\u4f7f\u7528\u8d39\u4fdd\u6301\u4e0d\u53d8\uff0c\u4f46\u662f\u8054\u90a6\u653f\u5e9c\u4f1a\u6388\u4e88\u7eb3\u7a0e\u4f01\u4e1a\u53ef\u62b5\u6d88\u7684\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u989d\u5ea6\u3002\u672a\u88ab\u4f7f\u7528\u7684\u989d\u5ea6\u4e5f\u53ef\u4ee5\u653f\u5e9c\u957f\u671f\u503a\u5238\u5229\u7387\u52a07%\u7684\u7edf\u4e00\u6bd4\u7387\u8f6c\u5165\u4e0b\u671f\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u6269\u5c55\u7684\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e<\/strong><\/span><\/h2>\n<figure id=\"attachment_439459\" aria-describedby=\"caption-attachment-439459\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-439460 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/Len-Hertzman-Partner-Perth-office-Blake-Dawson.jpg\" alt=\"Len Hertzman, Partner, Perth office, Blake Dawson\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-439459\" class=\"wp-caption-text\"><strong>Len Hertzman<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u535a\u96f7\u9053\u76db<br \/>\u73c0\u65af\u5206\u6240<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6fb3\u5927\u5229\u4e9a\u7684\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e\u7684\u8986\u76d6\u8303\u56f4\u5c06\u6269\u5c55\u81f3\u6240\u6709\u6fb3\u5927\u5229\u4e9a\u9646\u4e0a\u548c\u6d77\u4e0a\u7684\u77f3\u6cb9\u3001\u5929\u7136\u6c14\u548c\u7164\u5c42\u6cbc\u6c14\u9879\u76ee\u3002\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e\u7684\u7a0e\u7387\u4e3a40%\uff0c\u5e76\u4e14\u4e5f\u6839\u636e\u201c\u5e94\u7f34\u7a0e\u5229\u6da6\u201d\uff08\u5e94\u8bfe\u7a0e\u6536\u5165\u51cf\u53bb\u53ef\u6263\u9664\u652f\u51fa\uff09\u8ba1\u7b97\u5e94\u7f34\u7a0e\u989d\u3002\u5728\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e\u5236\u4e0b\uff0c\u4e0d\u5b58\u572825%\u7684\u5f00\u91c7\u6d25\u8d34\u3002<\/p>\n<p style=\"text-align: justify;\">\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u7684\u65b9\u6848\u4e2d\u6d89\u53ca\u9009\u62e9\u4f7f\u7528\u5e02\u573a\u4ef7\u503c\u65f6\uff0c\u5982\u4f55\u51b3\u5b9a\u73b0\u6709\u9879\u76ee\u8d44\u4ea7\u8d77\u5f81\u70b9\u3002\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u5236\u4e0b\uff0c\u8d44\u6e90\u5f00\u53d1\u4f7f\u7528\u8d39\u80fd\u591f\u7528\u6765\u62b5\u6d88\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u4e8f\u635f\u9012\u5ef6\u5219\u4f7f\u7528\u591a\u4e2a\u52a0\u5927\u4e86\u7684\u6bd4\u7387\uff0c\u8fd9\u4e2a\u6bd4\u7387\u53d6\u51b3\u4e8e\u4e0e\u4e8f\u635f\u9012\u5ef6\u76f8\u5173\u7684\u8d39\u7528\u3002\u5982\u679c\u662f\u9879\u76ee\u8d39\u7528\uff0c\u5b83\u5c06\u9ad8\u4e8e\u653f\u5e9c\u957f\u671f\u503a\u5238\u5229\u73875%\uff1b\u5982\u679c\u662f\u5f00\u53d1\u8d39\u7528\uff0c\u5219\u5c06\u9ad8\u4e8e\u653f\u5e9c\u957f\u671f\u503a\u5238\u5229\u738715%\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u8d44\u6e90\u884c\u4e1a\u53c2\u4e0e\u8005\u5e94\u6ce8\u610f\u4e8b\u9879<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><strong>\u6839\u636e\u7a0e\u6539\u8bae\u6848\uff0c\u80fd\u6e90\u548c\u8d44\u6e90\u516c\u53f8\u53ca\u4ed6\u4eec\u7684\u9879\u76ee\u627f\u5305\u5546\u5e94\u8be5\u505a\u5230\u51e0\u70b9\uff1a<\/strong><\/h3>\n<ul>\n<li style=\"text-align: justify;\">\u8bc4\u4f30\u91cd\u5927\u5408\u540c\uff0c\u4ee5\u8003\u8651\u8d44\u6e90\u7a0e\u65b0\u5236\u7684\u5b9e\u65bd\u662f\u5426\u4f1a\u6784\u6210\u5408\u540c\u89c4\u5b9a\u4e0b\u7684\u6cd5\u5f8b\u53d8\u66f4\u53ca\u91cd\u5927\u4e0d\u5229\u5f71\u54cd\uff0c\u5e76\u4e14\u51b3\u5b9a\u5408\u540c\u6761\u6b3e\u662f\u5426\u80fd\u4f53\u73b0\u76f8\u5173\u8d44\u6e90\u7a0e\u6210\u672c\u3002<\/li>\n<li style=\"text-align: justify;\">\u91cd\u65b0\u5ba1\u9605\u76ee\u524d\u6b63\u5728\u8c08\u5224\u4e2d\u7684\u5408\u540c\u5185\u5bb9\uff0c\u4ee5\u786e\u4fdd\u76f8\u5173\u7684\u8d44\u6e90\u7a0e\u6210\u672c\u5df2\u7ecf\u88ab\u7eb3\u5165\u8003\u91cf\u3002<\/li>\n<li style=\"text-align: justify;\">\u8003\u8651\u8d22\u52a1\u6a21\u5f0f\u53ca\u76f8\u5173\u5047\u8bbe\u7684\u9884\u671f\u53d8\u52a8\u4f1a\u5e26\u6765\u7684\u5f71\u54cd\u3002\u8fd9\u4e9b\u6a21\u5f0f\u5bf92010\u5e747\u67081\u65e5\u91c7\u7528\u65b0\u7a0e\u5236\u7684\u73b0\u6709\u9879\u76ee\u6765\u8bf4\uff0c\u53ef\u80fd\u4f1a\u7279\u522b\u7684\u590d\u6742\uff0c\u56e0\u4e3a\u9700\u8981\u8003\u8651\u65b0\u7a0e\u5236\u8fc7\u6e21\u671f\u7684\u89c4\u5b9a\uff0c\u5e76\u8981\u8003\u8651\u77ff\u4ea7\u8d44\u6e90\u79df\u8d41\u7a0e\u3001\u77f3\u6cb9\u8d44\u6e90\u79df\u8d41\u7a0e\u548c\u8d44\u6e90\u5f00\u53d1\u4f7f\u7528\u8d39\u62b5\u6d88\u989d\u5ea6\u5f15\u8d77\u7684\u6240\u5f97\u7a0e\u51cf\u514d\u3002<\/li>\n<li style=\"text-align: justify;\">\u8003\u8651\u6e05\u695a\u8d44\u4ea7\u6536\u8d2d\u3001\u5904\u7f6e\u8ba1\u5212\uff0c\u4ee5\u53ca\u8d44\u4ea7\u6295\u8d44\u7684\u6027\u8d28\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u6211\u4eec\u9884\u8ba1\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u4f1a\u51fa\u53f0\u65b0\u7a0e\u5236\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002\u4efb\u4f55\u65b0\u7a0e\u5236\u7684\u5b9e\u65bd\u4e0a\u7684\u53d8\u5316\uff0c\u5bf9\u6fb3\u5927\u5229\u4e9a\u8d44\u6e90\u884c\u4e1a\u53c2\u4e0e\u8005\u90fd\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<p style=\"text-align: justify;\"><strong><span class=\"vantage-grey\"><em>Teresa Dyson \u662f\u535a\u96f7\u9053\u76db\u5e03\u91cc\u65af\u73ed\u5206\u6240\u7684\u5408\u4f19\u4eba , Len Hertzman \u662f\u535a\u96f7\u9053\u76db\u73c0\u65af\u5206\u6240\u7684\u5408\u4f19\u4eba<\/em><\/span><\/strong><\/p>\n<section class=\"format-info\"><img class=\"aligncenter wp-image-194191 size-medium\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson-300x50.jpg\" alt=\"Blake Dawson\" width=\"300\" height=\"50\" srcset=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson-300x50.jpg 300w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson-768x128.jpg 768w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson-1024x171.jpg 1024w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson-696x116.jpg 696w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson-1068x178.jpg 1068w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2020\/10\/Blake-Dawson.jpg 1271w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: center;\"><strong>\u535a\u96f7\u9053\u76db\u4e0a\u6d77\u4ee3\u8868\u5904<\/strong><br \/>\n\u4e0a\u6d77\u5e02\u5357\u4eac\u897f\u8def1168\u53f7\u4e2d\u4fe1\u6cf0\u5bcc\u5e7f\u573a3408-10<br \/>\n\u90ae\u7f16: 200041<br \/>\n\u7535\u8bdd: 86 21 5100 1796<br \/>\n\u4f20\u771f: 86 21 5292 5161<br \/>\n\u7535\u5b50\u4fe1\u7bb1:<br \/>\n<a href=\"mailto:teresa.dyson@blakedawson.com\">teresa.dyson@blakedawson.com<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.blakedawson.com\">www.blakedawson.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u6fb3\u5927\u5229\u4e9a\u653f\u5e9c\u5728\u524d\u603b\u7406\u9646\u514b\u6587\u7684\u9886\u5bfc\u4e0b\uff0c\u5ba3\u5e03\u62df\u5bf9\u6fb3\u5927\u5229\u4e9a\u5883\u5185\u73b0\u6709\u53ca\u5c06\u6765\u65b0\u5efa\u7684\u8d44\u6e90\u9879\u76ee\u5f81\u6536\u65b0\u7684\u7a0e\u9879\u201c\u8d44\u6e90\u8d85\u989d\u5229\u6da6\u7a0e\u201d<\/p>\n","protected":false},"author":7426,"featured_media":439453,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Teresa Dyson\u548cLen Hertzman\uff0c\u535a\u96f7\u9053\u76db"},"categories":[34251,275,75],"tags":[77198],"acf":[],"yoast_head":"<!-- This site is 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