Assignment First

本篇代寫論文 價格-企業所得稅講了根據新西蘭的稅收結構,小企業將不得不繳納所得稅和臨時所得稅。政府條例要求,如果企業是個體經營者或企業法人,必須提交企業所得稅IR3(企業創新和就業部,2017)。位於新西蘭克賴斯特徹奇國際機場附近的咖啡俱樂部是一個特許經營單位,因此必須提交IR4。預計咖啡俱樂部將以扣減員工工資的形式申報所需稅款,並將不得不增加一項商品和服務消費稅。本篇代寫論文 價格由美國第一論文 Assignment First輔導網整理,供大家參考閱讀。

The small businesses will have to pay income tax and provisional tax, under the taxation structure of New Zealand. The Government regulations expect a filing of the income tax IR3 if the business is a sole trader or an IR7 or in the case of a company, the IR4 has to be filed (Ministry of Business Innovation and Employment, 2017). The Coffee Club near the Christchurch International Airport of New Zealand is a Franchise Unit and hence would have to file the IR4. The Coffee Club will be expected to file the needed taxes in the form of deductions to employee salaries and will have to add a Goods and services tax GST. Taxation in New Zealand is highly regulated by the Government of New Zealand with reforms suggested regularly as well, such as the corporate tax reforms suggested in 2016 (Ernst & Young, 2016). The tax is collected by the Inland Revenue Department IRD on behalf of the Government. The stable structuring of taxation, regular reviews and reforms make the policy supportive of businesses like the Coffee Club

Employment laws

Both employer and employee rights are protected under New Zealand employment legislation. Community law lists a legal manual making such provisions to ensure that the employee is entitled to certain benefits in the work environment (New Zealand Immigration, 2017). Hence, employees of the Coffee Club will have these minimum rights and negotiated rights.

Example of Minimum Rights and Negotiated Rights guaranteed for the Coffee Club Employees, Source: Employment New Zealand, 2017

In addition, their health and safety are protected by the Health and Safety at Work Act 2015, s36 and section 22. Section 36 assures that there are reasonable precautions taken up by employers to ensure that the workplace is risk free, and the process, facilities, and the information and training given to the employees guarantee their safety. Bullying in the workplace, as defined in the case of Kneebone v Schizophrenia Fellowship Waikato Inc Akld, AA31/07, is also strictly prohibited (Community Law, 2017).