澳大利亞稅法復(fù)習(xí)

1、復(fù)習(xí)Introduction to Taxation Law Taxes CategoryDRIECT TAXESIncome TaxesPersonal income taxCompany taxPoll taxGift dutyInheritance taxesProperty taxesDeath dutyWealth tax直接稅直接稅所得稅所得稅個(gè)人所得稅個(gè)人所得稅企業(yè)所得稅企業(yè)所得稅人頭稅人頭稅贈(zèng)與稅贈(zèng)與稅遺產(chǎn)稅遺產(chǎn)稅財(cái)產(chǎn)稅財(cái)產(chǎn)稅遺產(chǎn)稅遺產(chǎn)稅財(cái)產(chǎn)稅財(cái)產(chǎn)稅INDRIECT (CONSUMPTION) TAXESSales TaxesRetail or wholesale Sales

2、taxValue added tax (GST)Turnover taxPurchase taxExpenditure taxStamp dutiesCustoms and exciseProfits from government-run industriesFactor taxesPay-roll taxLand taxReal estate taxes間接稅間接稅銷售相關(guān)銷售相關(guān)零售或批發(fā)零售或批發(fā)銷售稅銷售稅增值稅增值稅營業(yè)稅營業(yè)稅購置稅購置稅消費(fèi)稅消費(fèi)稅印花稅印花稅關(guān)稅與國內(nèi)貨物稅關(guān)稅與國內(nèi)貨物稅政府經(jīng)營部門利潤政府經(jīng)營部門利潤要素相關(guān)要素相關(guān)工薪稅工薪稅土地稅土地稅房產(chǎn)稅房產(chǎn)稅Th

3、e current Australian legal systemIncome tax 所得稅Medicare levy 醫(yī)療保險(xiǎn)稅Medicare levy surcharge 醫(yī)療保險(xiǎn)稅附加稅Fringe benefit tax (FBTAA 1986) 員工福利稅Tax administrative act (TAA 1953) 稅收征管法Good and service tax (GSTA 1999) 商品服務(wù)稅Tax formulaIncome tax payable = (Taxable incomeAssessable incomeOrdinary incomeStatutory

4、 incomeDeductionsGeneral deductionsSpecific deductionsx Tax rate)- Tax Offsets= （應(yīng)納稅所得 * 稅率）- 稅收抵免應(yīng)付所得稅應(yīng)稅收入扣除額；扣減項(xiàng)目一般應(yīng)稅所得 法定所得一般扣除 特殊扣除Tax rates：Resident Individuals 確定為居民的時(shí)間未滿一個(gè)納稅年度，確定減免額度The threshold is calculated:$13,464 + ($4,736 Number of months in the yearthe individual is a resident/12 month

5、s)Example 1Tax rates： Non-resident IndividualsMedicare levy and Medicare levy surchargeMedicare levyIndividual taxpayers are residents納稅人為居民納稅人為居民pay the Medicare levy of 2% of the entire taxable income if taxable income is greater than the threshold.如果應(yīng)稅收入超過起征點(diǎn)時(shí)如果應(yīng)稅收入超過起征點(diǎn)時(shí)稅率全部應(yīng)稅所得的稅率全部應(yīng)稅所得的2%。Medi

6、care levyExemption for low income earners:Medicare levy and Medicare levy surcharge家庭醫(yī)療保險(xiǎn)稅Example 2Medicare levy and Medicare levy surchargeMedicare levy surchargeMedicare levy surcharge is imposed on individuals if: their “income for surcharge purposes” is in excess of the surcharge threshold for t

7、he year; and 收入超過附加費(fèi)起征點(diǎn)收入超過附加費(fèi)起征點(diǎn)they do not have private patient hospital cover through private health insurance 他們沒有可用于私人醫(yī)院的私人健康他們沒有可用于私人醫(yī)院的私人健康保險(xiǎn)保險(xiǎn)The couples threshold increases by $1,500 for each additional child after the first.在第一個(gè)孩子后，家庭每增加一個(gè)孩子起征點(diǎn)提高在第一個(gè)孩子后，家庭每增加一個(gè)孩子起征點(diǎn)提高1500澳元。澳元。Medicare lev

8、y and Medicare levy surchargeMedicare levy surchargeSurcharge rates for 2014/15 for taxpayers without private health insurance:Example 3Higher Education Loan ProgrammeThe repayment thresholds and rates for 2014/15 are shown in the following tableHigher Education Loan ProgrammeRepayment income is the

9、 sum of the following:Taxable income應(yīng)稅所得Exempt foreign employment income不計(jì)入國外收入Reportable fringe benefit應(yīng)申報(bào)的額外福利Reportable superannuation contributions應(yīng)申報(bào)的退休金Total net investment losses凈投資總損失Example 42.7 Tax offsetsLow income tax offsetResident low-income taxpayers are entitled to the low income tax

10、 offset: s 159N. Where a minors income consists entirely of eligible taxable income, the minor is not entitled to claim the low income tax offset in respect of that income.未成年人的收入全部為應(yīng)稅所得，不能享受低收入抵免Example 5Computation of tax liabilitiesExample 6:IncomeResidence of individualss 6(1) ITAA36 provides fo

11、ur alternative tests for determining the residency status of an individual taxpayer.四種條件確定四種條件確定個(gè)體個(gè)體納稅人納稅人是否是否是居民是居民Reside test (details refer to next slide) 居留居留Levene v IRCDomcile test 居住地居住地Henderson v Henderson FCT v Jenkins 183-day test 183天天Commonwealth government superannuation fund test 聯(lián)邦政府

12、聯(lián)邦政府養(yǎng)老基金養(yǎng)老基金An individual who satisfies any one of these tests will be considered to be a resident for income tax purposes. 1.2 Residence of individualsReside test Factors to consider: 應(yīng)考慮的因素Physical presence in Australia during the income year 收入年度實(shí)際在澳大利亞Frequency, regularity and duration of visits

13、經(jīng)常性、規(guī)律的持續(xù)的逗留Maintenance of a place of abode in Australia during absences 是否保留居住地Family and business ties 家庭和商業(yè)關(guān)系Present habits and mode of life習(xí)慣和生活方式Nationality國籍Companies 公司公司/法人法人If a company satisfies any of the three tests, it will be a resident (s 6(1): 公司公司/法人滿足以下三條中的任意一條被視為居民法人滿足以下三條中的任意一條被視

14、為居民If a company is incorporated in Australia, it will be a resident. There are no exceptions一公司合并入澳大利亞的公司一公司合并入澳大利亞的公司 If a company is not incorporated in Australia, then the company must carry on a business in Australia and 未并入澳大利亞但繼續(xù)在澳大利亞經(jīng)營未并入澳大利亞但繼續(xù)在澳大利亞經(jīng)營has its central management and control in

15、 Australia; or管理和控制中心在澳大利亞管理和控制中心在澳大利亞has its voting power controlled by Australian resident shareholders.決策決策權(quán)由澳大利亞股東控制（澳大利亞控股）權(quán)由澳大利亞股東控制（澳大利亞控股）source of income銷售商品以商品銷售合同簽訂地作為收入來源地銷售不動(dòng)產(chǎn)以不動(dòng)產(chǎn)所在地作為收入來源地租金收入合同簽訂地和借款資金來源地服務(wù)收入服務(wù)執(zhí)行地服務(wù)合同簽訂地利息收入服務(wù)執(zhí)行地服務(wù)合同簽訂地 股息股息來源地版稅；稿酬澳大利亞人支付知識(shí)產(chǎn)權(quán)在澳大利亞國內(nèi)支付Ordinary Income

16、vs Statutory IncomeOrdinary Income 一般收入一般收入Is income according to ordinary concepts (s 6-5(1) ITAA97). income from personal exertion 勞動(dòng)勞動(dòng)Income from business 經(jīng)營性經(jīng)營性income from property 財(cái)產(chǎn)財(cái)產(chǎn)Ordinary income is determined by case law.Statutory income 法定收入法定收入“Statutory income”, as defined in s 6-10 , m

17、eans amounts that are not ordinary income but are included in assessable income by specific sections.意味著不是普通收入意味著不是普通收入,但包含在可納稅收入的特定部分但包含在可納稅收入的特定部分Ordinary or statutory income is made exempt by a provision of ITAA97, ITAA36 or another Commonwealth law (s 6-20 ITAA97)Two classes of exemptionEntities

18、 that are exempt irrespective of the type of ordinary or statutory income they haveE.g. Charity, education, religious entities被豁免組織，不論其所擁有的普通或法定收入的類型：慈善、教育、宗教組織被豁免組織，不論其所擁有的普通或法定收入的類型：慈善、教育、宗教組織Ordinary and statutory income that it is exempt.E.g. Non-cash business benefits of less than $300 value, defence force allowances免稅的普通和法定收入：例如，非現(xiàn)金業(yè)務(wù)收益小于免稅的普通和法定收入：例如，非現(xiàn)金業(yè)務(wù)收益小于300美元的價(jià)值，國防費(fèi)津貼美元的價(jià)值，國防費(fèi)津貼Characters: 特征特征It is not assessable and is therefore tax