IRD investigations – Chinese (traditional) translation
税务部门审核调查
中文翻译
您可能注意到稅務局針對業主自營且現金交易佔較大份額的商家而進行的審計活動明顯增強。稅務局獲得了政府上百萬元的額外撥款以進行在這一領域的稅務審計，並因此而追討回幾倍于查稅開銷的稅款。
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Tips for handling an IRD audit
Chinese (traditional) translation: 中文翻译
IRD has an ongoing focus on recovering unpaid tax through review, investigation and audit of many business activities including property transactions and underreporting of cash sales and wages. The article below was published in June 2011 but applies equally today (2016-06-09).
Tips for handling an IRD audit – Chinese (simplified) translation
應對稅務局審核的貼士
簡介
近年來，稅務局獲得政府大筆撥款以進行稅務調查和審計。前些年的目標是針對房地產交易，作為投入的回報，稅務局徵收的稅款和罰金是用在查稅上開銷的許多倍。
而近期稅務局集中精力關注所謂的“黑色”經濟 – 大多是那些由業主自營但缺乏強有效帳目管理的商家，尤其是那些現金交易佔比重較大的企業。這些商家的業主和僱員較有機會挪用現金而不申報納稅。
稅務局的這一查稅重點不無道理，無可厚非，但有時稅務局的工作人員在執行公務時方法太過生硬，缺乏成效。
本文旨在提供一些如何應對稅務局稽查的指引。
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Submission to IRD and Government re IRD Audit and Communications
This section of our website sets out a number of issues that we often observe in respect of the way IRD manages audits and other communications with taxpayers.
The most recent development is our 5 May 2011 submission to the Minister and Commissioner of Inland Revenue, and an IRD response that in our view ducks nearly all the points we are making.
We will continue to pursue these matters in various forums.
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Disasters and donations
The amendment applies to trading stock (as opposed to other goods and assets), only to the Christchurch earthquake as opposed to other disasters, and only for four months after the two relevant earthquakes.
However it is in effect an acknowledgement that the existing legislation doesn’t cope with an urgent need to donate goods, and we are hopeful that in due course the provision could be widened further.
We thank CPA Australia, Business Roundtable and others for their support.
Charitable donations of goods and services – update
We provide an update in respect of charitable donations, acknowledging support from accountants and some key representatives, and from the New Zealand Business Roundtable.
We also comment on how an amendment could be potentially structured.
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