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提交或批准您的年终纳税申报表

简体中文
简体中文
  • 即将前往新西兰工作或留学
  • 了解新西兰的税务体系
  • 提交或批准您的年终纳税申报表

纳税年度从每年的4月1日开始,到次年的3月31日结束。您需要在7月7日前提交或批准您的所得税申报表。若您雇有税务代理人处理您的税务,则可能可以延长期限。对此,您需要与其商讨。否则,若您在7月7日之后才提交,则可能需要支付逾期报税罚款。

在某些情况下,您的纳税年度可能与3月31日的标准结算日期有所不同。这在特定行业中最为常见。您将需要申请更改您的结算日期。

结算日期


新西兰的税收制度允许您自行评估自己的税务状况。这意味着,虽然某些收入类型允许您边赚收入边纳税,您仍需在纳税年度结束时提交或批准一份纳税申报表。此为最终计算结果,以查看您在该纳税年度里的税款是否有多缴少纳的问题。若要进行核算,您需要确定以下项目:

  • 您的税务居民身份
  • 您通过邮寄还是登录myIR的方式提交或批准您的纳税申报表
  • 您的收入是否已在纳税年度中缴过税。

确定您的税务居民身份

您的税务居民身份不同于移民身份。这会决定您所适用的新西兰税法。您需要弄清自己属于以下哪一种身份:

  • 非居民纳税人
  • 新西兰税务居民。

个人税务居民身份


非居民纳税人需为其从新西兰来源获取的收入纳税。举例而言,这就是为什么即使您本身不在新西兰,但针对您为新西兰某机构所做的工作,或者在新西兰投资获得的收入,仍需向新西兰政府缴纳税款的原因。

若您成为新西兰税务居民,则针对您在新西兰境外赚取的大多类型的收入,可能可获得4年暂时性免税资格。否则,您将需要根据您的全球收入纳税。

暂时性免税


在这两种情况下,双边税收协定可能会对此有所影响。建议您查看非居民纳税人或新西兰税务居民的收入具体类型列表和建议。这些列表还可以让您了解自己是否适用任何免税条件。

双边税收协定 (DTA)

非居民纳税人税务

新西兰税务居民税务

选择登录myIR或以邮寄方式提交或批准您的纳税申报表

在每个纳税年度结束时,您需要进行最后一次检查,以查看您的税款是否有多缴少纳的问题。如果您已在myIR创建了帐户,我们将通过此帐户给您发送以下任意一项:

  • 所得税评估表
  • 提供更多信息的请求 - 所得税评估表
  • 填写纳税申报表的信息。

您也可以在myIR中更新您的联系方式、银行账户和收入类型的详细信息。

如果您没有myIR个人帐户,我们将以邮寄方式将此资料发送给您。请确保您的联系方式更新至最新状态。您可以通过下列方式进行:

  • 电话联系我们
  • 填妥表格IR238——更改详细信息,并邮寄给我们。

当您访问“更新我的详细信息”部分的页面时,您会在“其他方式”页面看到联系号码和表格。

注册myIR个人帐户

更新我的详细信息

您的收入在收取之前已先行扣税。

如果您所有的收入皆在您收取之前已先行扣税,我们会自动计算您是否可获取退税或需缴纳更多税款。

您的收入在收取之前已先行扣税。


我们会根据所掌握的信息为您计算所得税申报,并向您发送一份所得税评估表。该表会显示您所赚的金额,以及您在该纳税年度已缴的税。从表格上,您可以查看自己是否有:

  • 退税
  • 待缴税款
  • 无待缴税款。

您需要检查自己的所得税评估表。如果您仅有部分收入在收取之前扣税了,那么您需要将自己在纳税年度中赚取的其他收入告知我们。您还可以以个人身份申报一些支出。

更改个人所得税评估详细信息

个人支出类型

您的收入未在收取之前先行扣税。

如果您的部分或全部收入未在您收取之前扣税,则您需要告知我们该笔收入。

我的收入在收取之前未先行扣税


如果我们发送一份所得税评估表给您,则您需在表中更新您的收入详细信息。否则,您需提交一份与您的税务居民身份相符的纳税申报表。在该表中,您可以告知我们您于纳税年度获得的收入类型和数额。

更改个人所得税评估详细信息

填写非居民个人纳税申报表 - IR3NR

填写个人纳税申报表 - IR3


如果您的收入来自自雇业务,则可以报销某些类型的业务支出。

业务支出类型

获得退税或向我们付税款

如果我们需向您退税,您需要确保我们持有您最新的银行账户信息。

更新我的银行帐户信息


如果您需要补缴税款,请查看何种支付方式最适合您。

支付方式

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