{"id":3791,"date":"2018-09-07T15:53:37","date_gmt":"2018-09-07T07:53:37","guid":{"rendered":"https:\/\/www.champpartners.com\/zh-hant\/?p=3791"},"modified":"2019-08-01T18:22:59","modified_gmt":"2019-08-01T10:22:59","slug":"employers-taxation-responsibilities","status":"publish","type":"post","link":"https:\/\/www.champpartners.com\/zh-hant\/blog\/employers-taxation-responsibilities\/","title":{"rendered":"\u50f1\u4e3b\u7684\u7a05\u52d9\u8cac\u4efb\u6709\u54ea\u4e9b\uff1f"},"content":{"rendered":"\n<p>\u6bcf\u5e74\u7684\u56db\u81f3\u516d\u6708\uff0c\u5927\u90e8\u4efd\u7684\u9999\u6e2f\u4eba\u90fd\u5728\u7169\u60f1\u540c\u4e00\u4ef6\u4e8b\uff0c\u5c31\u662f\u5831\u7a05\u3002\u770b\u8457\u7531\u7a05\u52d9\u5c40\u767c\u51fa\u7684\u4e00\u4efd\u4efd\u5831\u7a05\u8868\uff0c\u5f88\u591a\u4eba\u90fd\u6703\u4e00\u982d\u5192\u6c34\u4e0d\u77e5\u9053\u61c9\u5f9e\u54ea\u5152\u5165\u624b\u586b\u5beb\u3002\u500b\u4eba\u7684\u5831\u7a05\u8868\u5df2\u7d93\u53c8\u539a\u53c8\u8907\u96dc\uff0c\u4f60\u80fd\u60f3\u50cf\u4f5c\u70ba\u50f1\u4e3b\u5728\u5831\u7a05\u6642\u6703\u9047\u4e0a\u751a\u9ebc\u72c0\u6cc1\u55ce\uff1f<br \/><\/p>\n\n\n\n<!--more-->\n\n\n\n<h3>\u9999\u6e2f\u7684\u7a05\u6b3e\u7a2e\u985e<br \/><\/h3>\n\n\n\n<p>\u9999\u6e2f\u95dc\u65bc\u5de5\u4f5c\u53ca\u696d\u52d9\u4e0a\u7684\u7a05\u5236\u6709<strong>\u5169\u500b\u985e\u5225<\/strong>\uff0c\u5206\u5225\u662f\u85aa\u4ff8\u7a05\u53ca\u5229\u5f97\u7a05\uff1b\u540c\u6642\u4ea6\u6709\u5176\u4ed6\u7279\u5225\u7a05\u9805\u5982\u7269\u696d\u7a05\u3001\u5370\u82b1\u7a05\u53ca\u6c7d\u8eca\u9996\u6b21\u767b\u8a18\u7a05\u7b49\u3002\u9019\u7bc7\u6587\u7ae0\u6703\u5148\u8b1b\u89e3\u6700\u91cd\u8981\u7684\u85aa\u4ff8\u7a05\u53ca\u5229\u5f97\u7a05\u3002<br \/><\/p>\n\n\n\n<p>\u85aa\u4ff8\u7a05\u5373\u662f\u666e\u904d\u300c\u6253\u5de5\u4ed4\u300d\u90fd\u9700\u8981\u7e73\u7d0d\u7684\u7a05\u52d9\uff0c\u5176\u61c9\u8ab2\u7a05\u6536\u5165\u5305\u62ec\u6240\u6709\u65bc\u9999\u6e2f\u56e0\u64d4\u4efb\u4efb\u4f55\u8077\u4f4d\u3001\u53d7\u50f1\u5de5\u4f5c\u6216\u6536\u53d6\u9000\u4f11\u91d1\u800c\u7372\u5f97\u7684\u5165\u606f\u3002\u82b1\u7d05\u3001\u56de\u4f63\u3001\u4ee3\u66ff\u5047\u671f\u7684\u5de5\u8cc7\u6216\u4ee3\u901a\u77e5\u91d1\uff0c\u751a\u81f3\u73fe\u91d1\u6d25\u8cbc\u53ca\u7684\u90fd\u8a08\u7b97\u5728\u61c9\u8ab2\u7a05\u6536\u5165\u5167\uff0c\u800c\u5831\u7a05\u6642\u4ea6\u61c9\u586b\u5beb\u672a\u6263\u9664\u5f37\u7a4d\u91d1\u8a08\u5283\u6216\u8a8d\u53ef\u8077\u696d\u9000\u4f11\u8a08\u5283\u4f9b\u6b3e\u524d\u7684\u5165\u606f\u3002\u4f46\u6bcf\u4f4d\u9999\u6e2f\u4eba\u7684\u500b\u4eba\u57fa\u672c\u514d\u7a05\u984d\u6709132,000\u5143\uff0c\u5373\u662f\u5e74\u85aa\u8d85\u904e132,000\u5143\u624d\u6709\u6a5f\u6703\u9700\u8981\u7d0d\u7a05\u3002\u7576\u4f60\u6536\u5230\u7a05\u52d9\u5c40\u7684\u5831\u7a05\u8868\uff0c\u5373\u4f7f\u7121\u61c9\u8ab2\u7a05\u5165\u606f\u90fd\u9700\u8981\u586b\u59a5\u5831\u7a05\u8868\u4e26\u65bc\u9650\u671f\u524d\u63d0\u4ea4\u3002\u800c\u6bcf\u500b\u7531\u4e0a\u4e00\u5e74\u5ea64\u67081\u65e5\u81f3\u672c\u5e74\u5ea63\u670831\u65e5\u70ba\u7a05\u52d9\u5e74\u671f\u7684\u85aa\u4ff8\u7a05\u5831\u7a05\u8868\u6703\u65bc\u6bcf\u5e745\u67082\u65e5\u5bc4\u51fa\uff0c\u9650\u671f\u65bc\u4e00\u500b\u6708\u5167\u4ea4\u56de\u3002\u4e00\u822c\u800c\u8a00\uff0c\u85aa\u4ff8\u7a05\u7684\u5831\u7a05\u8868\u70ba\u300c\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868(BIR60)\u300d\u3002<br \/><\/p>\n\n\n\n<p>\u5229\u5f97\u7a05\u70ba\u81ea\u50f1\u4eba\u58eb\u6216\u793e\u5718\u5728\u9999\u6e2f\u696d\u52d9\u6240\u7372\u7d14\u5229\u7684\u7a05\u6536\uff0c\u5be6\u884c\u5169\u7d1a\u5236\u3002\u6cd5\u5718\u696d\u52d9\u99962,000,000\u5143\u7684\u61c9\u8ab2\u7a05\u5229\u6f64\u4ee58.25%\u7a05\u7387\u8a08\u7b97\u7e73\u7a05\u984d\uff0c\u5176\u5f8c\u5269\u9918\u7684\u61c9\u8ab2\u7a05\u5229\u6f64\u5247\u4ee516.5%\u7a05\u7387\u8a08\u7b97\uff1b\u5408\u5925\u696d\u52d9\u53ca\u7368\u8cc7\u696d\u52d9\u9700\u7e73\u7d0d\u7a05\u9805\u7684\u8a08\u7b97\u7a05\u7387\u5206\u5225\u70ba7.5%\u53ca15%\u3002\u6240\u6709\u696d\u52d9\u5728\u7e73\u7a05\u6642\u90fd\u9700\u8981\u540c\u6642\u7e73\u4ea4\u4e0b\u4e00\u5e74\u5ea6\u7684\u66ab\u7e73\u7a05\uff0c\u4f46\u5728\u4e0b\u4e00\u5e74\u5ea6\u6216\u53ef\u4ee5\u6839\u64da\u5be6\u5236\u7684\u7d14\u5229\u6263\u6e1b\u6216\u589e\u52a0\u61c9\u7e73\u7a05\u9805\u3002\u800c\u6bcf\u500b\u7531\u4e0a\u4e00\u5e74\u5ea64\u67081\u65e5\u81f3\u672c\u5e74\u5ea63\u670831\u65e5\u70ba\u7a05\u52d9\u5e74\u671f\u7684\u85aa\u4ff8\u7a05\u5831\u7a05\u8868\u6703\u65bc\u6bcf\u5e744\u67082\u65e5\u5bc4\u51fa\uff0c\u9650\u671f\u65bc\u4e00\u500b\u6708\u5167\u4ea4\u56de\u3002\u5229\u5f97\u7a05\u7684\u5831\u7a05\u8868\u6709\u4e09\u4efd\uff0c\u5305\u62ec\u5c6c\u300c\u6cd5\u5718\u696d\u52d9\u7684 (BIR51)\u300d\uff0c\u5c6c\u300c\u6cd5\u5718\u4ee5\u5916\u4eba\u58eb\u696d\u52d9\u7684 (BIR52)\u300d \u53ca\u5c6c\u300c\u6709\u95dc\u975e\u5c45\u4f4f\u65bc\u9999\u6e2f\u7684\u4eba\u58eb\u696d\u52d9\u7684 (BIR54)\u300d\u3002<br \/><\/p>\n\n\n\n<h3>\u50f1\u4e3b\u6709\u751a\u9ebc<a href=\"\/zh-hant\/hr-outsourcing\/admin\/\">\u7a05\u52d9\u8cac\u4efb<\/a>\uff1f<br \/><\/h3>\n\n\n\n<p>\u50f1\u4e3b\u9664\u4e86\u8981\u7e73\u4ed8\u5229\u5f97\u7a05\uff0c\u4ea6\u6709\u8981\u5e6b\u50f1\u54e1\u5831\u7a05\u7684\u8cac\u4efb\uff0c\u4f8b\u5982\u4fdd\u5b58\u50f1\u54e1\u7684\u85aa\u916c\u7d00\u9304\u53ca\u548c\u7a05\u52d9\u5c40\u7533\u5831\u652f\u4ed8\u7d66\u50f1\u54e1\u7684\u85aa\u916c\u3002\u7531\u696d\u52d9\u7684\u7b2c\u4e00\u540d\u50f1\u54e1\u958b\u59cb\uff0c\u50f1\u4e3b\u9700\u6e05\u695a\u77e5\u9053\u6240\u6709\u50f1\u54e1\u7684\u8058\u7528\u8cc7\u6599\u4e26\u4fdd\u7559\u8a18\u9304\uff0c\u5305\u62ec\uff1a<br \/><\/p>\n\n\n\n<p>(a) \u500b\u4eba\u8cc7\u6599(\u59d3\u540d\u3001\u5730\u5740\u3001\u9999\u6e2f\u8eab\u5206\u8b49\u865f\u78bc\u6216\u8b77\u7167\u865f\u78bc\u53ca\u767c\u8b49\u5730\u9ede\uff0c\u5a5a\u59fb\u72c0\u6cc1)\uff1b<br \/>(b) \u53d7\u50f1\u6027\u8cea(\u5168\u8077\u6216\u517c\u8077)\uff1b<br \/>(c) \u53d7\u50f1\u8077\u4f4d\uff1b<br \/>(d) \u4ee5\u73fe\u91d1\u6216\u5176\u4ed6\u65b9\u5f0f\u652f\u4ed8\u7684\u85aa\u916c\u6b3e\u984d(\u4e0d\u8ad6\u4ee5\u6e2f\u5e63\u3001\u5916\u5e63\u6216\u5728\u672c\u6e2f\u4ee5\u5916\u5730\u65b9\u652f\u4ed8)\uff1b<br \/>(e) \u975e\u73fe\u91d1\u548c\u5176\u4ed6\u9644\u5e36\u5229\u76ca(\u4f8b\u5982 : \u5bbf\u820d\u3001\u5ea6\u5047\u65c5\u7a0b\u5229\u76ca\u3001\u80a1\u4efd\u734e\u8cde\u3001\u80a1\u4efd\u8a8d\u8cfc\u6b0a)\uff1b<br \/>(f) \u50f1\u54e1\u548c\u50f1\u4e3b\u652f\u4ed8\u5f37\u7a4d\u91d1\u8a08\u5283(\u6216\u985e\u540c\u8a08\u5283)\u7684\u4f9b\u6b3e\uff1b<br \/>(g) \u50f1\u50ad\u5408\u7d04\u53ca\u5176\u5f8c\u7684\u4fee\u8a02\u689d\u6b3e\uff1b\u53ca<br \/>(h) \u53d7\u50f1\u671f\u9593\u3002<br \/><\/p>\n\n\n\n<p>\u800c\u50f1\u4e3b\u4ea6\u8981\u5411\u7a05\u52d9\u5c40\u63d0\u4f9b\u50f1\u54e1\u9999\u6e2f\u8eab\u4efd\u8b49\u865f\u78bc\uff0c\u4e26\u5728\u50f1\u54e1\u6709\u500b\u4eba\u8cc7\u6599\u66f4\u65b0\u6216\u53d7\u50f1\u689d\u4ef6\u8f49\u8b8a\u6642\u901a\u77e5\u7a05\u52d9\u5c40\u3002\u53e6\u5916\uff0c\u50f1\u4e3b\u9700\u8981\u4fdd\u5b58\u6700\u5c117\u5e74\u7684\u696d\u52d9\u8a18\u9304\uff0c\u5305\u62ec\u652f\u85aa\u7d00\u9304\u3002\u800c\u6bcf\u5e74\u50f1\u4e3b\u4ea6\u8981\u4ee5\u300c\u50f1\u4e3b\u5831\u7a05\u8868 (BIR56A)\u300d \u70ba\u5404\u500b\u54e1\u5de5\u7533\u5831\u85aa\u916c\uff0c\u4ee5\u4e0b\u662f\u8a73\u7d30\u505a\u6cd5\u3002<\/p>\n\n\n\n<h4>\u50f1\u4e3b\u5982\u4f55\u70ba\u50f1\u54e1\u7533\u5831\u7a05\u9805\uff1f<br \/><\/h4>\n\n\n\n<p>\u5373\u4f7f\u672a\u6709\u50f1\u54e1\u3001\u672a\u71df\u696d\u6216\u5df2\u7d50\u696d\uff0c\u50f1\u4e3b\u90fd\u9700\u8981\u5728\u4e00\u500b\u6708\u5167\u586b\u5beb\u4e26\u4ea4\u56de\u300c\u50f1\u4e3b\u5831\u7a05\u8868(BIR56A) \u300d\u3002\u5c0d\u65bc\u4e0d\u540c\u985e\u5225\u7684\u50f1\u54e1\uff0c\u50f1\u4e3b\u90fd\u6709\u5c08\u9580\u7684\u5831\u7a05\u8868\u683c\u586b\u5beb\u3002<\/p>\n\n\n\n<ul><li>\u300c\u50f1\u4e3b\u5831\u7a05\u8868 (BIR56A \u53ca IR56B)\u300d\uff1a<br \/>\u6301\u7e8c\u53d7\u50f1\u50f1\u54e1\uff0c\u5305\u62ec\u5168\u5e74\u5165\u606f\u7e3d\u984d\u70ba$132,000,\u6216\u4ee5\u4e0a\u7684\u55ae\u8eab\u4eba\u58eb\uff1b\u6240\u6709\u5df2\u5a5a\u50f1\u54e1\uff1b\u6240\u6709\u517c\u8077\u50f1\u54e1\u53ca\u8463\u4e8b\u3002<\/li><li>\u300c\u50f1\u4e3b\u5831\u7a05\u8868 (IR56E)\u300d\uff1a<br \/>\u50f1\u4e3b\u9700\u70ba\u65b0\u8058\u8acb\u7684\u50f1\u54e1\u5728\u4e09\u500b\u6708\u5167\u586b\u4ea4\u4e00\u4efd\u3002<\/li><li>\u300c\u50f1\u4e3b\u5831\u7a05\u8868 (IR56F)\u300d\uff1a<br \/>\u50f1\u4e3b\u9700\u5728\u50f1\u54e1\u5373\u5c07\u505c\u6b62\u53d7\u50f1(\u6216\u6b7b\u4ea1)\u524d\u4e00\u500b\u6708\u586b\u4ea4\u4e00\u4efd\u3002<\/li><li>\u300c\u50f1\u4e3b\u5831\u7a05\u8868 (IR56G)\u300d\uff1a<br \/>\u82e5\u6709\u50f1\u54e1\u6703\u9577\u671f\u6216\u6c38\u9060\u96e2\u958b\u9999\u6e2f\uff0c\u50f1\u4e3b\u9700\u5728\u50f1\u54e1\u9810\u8a08\u96e2\u6e2f\u524d\u4e00\u500b\u6708\u586b\u4ea4\u5169\u4efd\u3002\u540c\u6642\u7531\u586b\u4ea4\u8a72\u8868\u683c\u65e5\u8d77\uff0c\u50f1\u4e3b\u4e0d\u53ef\u518d\u767c\u653e\u4efb\u4f55\u85aa\u916c\u4e88\u50f1\u54e1\uff0c\u76f4\u81f3\u8a72\u50f1\u54e1\u5b8c\u6210\u6e05\u7a05\u624b\u7e8c\u4e26\u80fd\u51fa\u793a\u7531\u7a05\u52d9\u5c40\u767c\u51fa\u7684\u300c\u540c\u610f\u91cb\u6b3e\u66f8\u300d\u5f8c\u624d\u53ef\u652f\u4ed8\u5269\u9918\u6b3e\u9805\u3002<\/li><\/ul>\n\n\n\n<p>\u9700\u6ce8\u610f\u7684\u4e8b\uff0c\u50f1\u4e3b\u586b\u4ea4\u4ee5\u4e0a\u56db\u7a2e\u8868\u683c (IR56B\/IR56E\/IR56F\/IR56G) 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