澳大利亚税法复习

复习IntroductiontoTaxationLawTaxesCategoryDRIECTTAXESIncomeTaxesPersonalincometaxCompanytaxPolltaxGiftdutyInheritancetaxesPropertytaxesDeathdutyWealthtax直接税所得税个人所得税企业所得税人头税赠与税遗产税财产税遗产税财产税INDRIECT(CONSUMPTION)TAXESSalesTaxesRetailorwholesaleSalestaxValueaddedtax(GST)TurnovertaxPurchasetaxExpendituretaxStampdutiesCustomsandexciseProfitsfromgovernment-runindustriesFactortaxesPay-rolltaxLandtaxRealestatetaxes间接税销售相关零售或批发销售税增值税营业税购置税消费税印花税关税与国内货物税政府经营部门利润要素相关工薪税土地税房产税ThecurrentAustralianlegalsystemIncometax所得税Medicarelevy医疗保险税Medicarelevysurcharge医疗保险税附加税Fringebenefittax(FBTAA1986)员工福利税Taxadministrativeact(TAA1953)税收征管法Goodandservicetax(GSTA1999)商品服务税TaxformulaIncometaxpayable=(TaxableincomeAssessableincomeOrdinaryincomeStatutoryincomeDeductionsGeneraldeductionsSpecificdeductionsxTaxrate)-TaxOffsets=（应纳税所得*税率）-税收抵免应付所得税应税收入扣除额；扣减项目一般应税所得法定所得一般扣除特殊扣除Taxrates：ResidentIndividuals确定为居民的时间未满一个纳税年度，确定减免额度Thethresholdiscalculated:$13,464+($4,736×Numberofmonthsintheyeartheindividualisaresident/12months)Example1Taxrates：Non-residentIndividualsMedicarelevyandMedicarelevysurchargeMedicarelevyIndividualtaxpayersareresidents纳税人为居民paytheMedicarelevyof2%oftheentiretaxableincomeiftaxableincomeisgreaterthanthethreshold.如果应税收入超过起征点时……税率全部应税所得的2%。MedicarelevyExemptionforlowincomeearners:MedicarelevyandMedicarelevysurcharge家庭医疗保险税Example2MedicarelevyandMedicarelevysurchargeMedicarelevysurchargeMedicarelevysurchargeisimposedonindividualsif:their“incomeforsurchargepurposes”isinexcessofthesurchargethresholdfortheyear;and收入超过附加费起征点theydonothaveprivatepatienthospitalcoverthroughprivatehealthinsurance他们没有可用于私人医院的私人健康保险Thecouple’sthresholdincreasesby$1,500foreachadditionalchildafterthefirst.在第一个孩子后，家庭每增加一个孩子起征点提高1500澳元。MedicarelevyandMedicarelevysurchargeMedicarelevysurchargeSurchargeratesfor2014/15fortaxpayerswithoutprivatehealthinsurance:Example3HigherEducationLoanProgrammeTherepaymentthresholdsandratesfor2014/15areshowninthefollowingtableHigherEducationLoanProgrammeRepaymentincomeisthesumofthefollowing:Taxableincome应税所得Exemptforeignemploymentincome不计入国外收入Reportablefringebenefit应申报的额外福利Reportablesuperannuationcontributions应申报的退休金Totalnetinvestmentlosses净投资总损失Example42.7TaxoffsetsLowincometaxoffsetResidentlow-incometaxpayersareentitledtothelowincometaxoffset:s159N.Whereaminor’sincomeconsistsentirelyofeligibletaxableincome,theminorisnotentitledtoclaimthelowincometaxoffsetinrespectofthatincome.未成年人的收入全部为应税所得，不能享受低收入抵免Example5ComputationoftaxliabilitiesExample6:IncomeResidenceofindividualss6(1)ITAA36providesfouralternativetestsfordeterminingtheresidencystatusofanindividualtaxpayer.四种条件确定个体纳税人是否是居民Residetest(detailsrefertonextslide)居留LevenevIRCDomciletest居住地HendersonvHendersonFCTvJenkins183-daytest183天Commonwealthgovernmentsuperannuationfundtest联邦政府养老基金Anindividualwhosatisfiesanyoneofthesetestswillbeconsideredtobearesidentforincometaxpurposes.1.2ResidenceofindividualsResidetestFactorstoconsider:应考虑的因素PhysicalpresenceinAustraliaduringtheincomeyear收入年度实际在澳大利亚Frequency,regularityanddurationofvisits经常性、规律的持续的逗留MaintenanceofaplaceofabodeinAustraliaduringabsences是否保留居住地Familyandbusinessties家庭和商业关系Presenthabitsandmodeoflife习惯和生活方式Nationality国籍Companies公司/法人Ifacompanysatisfiesanyofthethreetests,itwillbearesident(s6(1)):公司/法人满足以下三条中的任意一条被视为居民IfacompanyisincorporatedinAustralia,itwillbearesident.Therearenoexceptions一公司合并入澳大利亚的公司IfacompanyisnotincorporatedinAustralia,thenthecompanymustcarryonabusinessinAustraliaand未并入澳大利亚但继续在澳大利亚经营hasitscentralmanagementandcontrolinAustralia;or管理和控制中心在澳大利亚hasitsvotingpowercontrolledbyAustralianresidentshareholders.决策权由澳大利亚股东控制（澳大利亚控股）sourceofincome销售商品以商品销售合同签订地作为收入来源地销售不动产以不动产所在地作为收入来源地租金收入合同签订地和借款资金来源地服务收入服务执行地服务合同签订地利息收入服务执行地服务合同签订地股息股息来源地版税；稿酬澳大利亚人支付知识产权在澳大利亚国内支付OrdinaryIncomevsStatutoryIncomeOrdinaryIncome一般收入Isincomeaccordingtoordinaryconcepts(s6-5(1)ITAA97).incomefrompersonalexertion劳动Incomefrombusiness经营性incomefromproperty财产Ordinaryincomeisdeterminedbycaselaw.Statutoryincome法定收入“Statutoryincome”,asdefinedins6-10,meansamountsthatarenotordinaryincomebutareincludedinassessableincomebyspecificsections.意味着不是普通收入,但包含在可纳税收入的特定部分OrdinaryorstatutoryincomeismadeexemptbyaprovisionofITAA97,ITAA36oranotherCommonwealthlaw(s6-20ITAA97)TwoclassesofexemptionEntitiesthatareexemptirrespectiveofthetypeofordinaryorstatutoryincometheyhaveE.g.Charity,education,religiousentities被豁免组织，不论其所拥有的普通或法定收入的类型：慈善、教育、宗教组织Ordinaryandstatutoryincomethatitisexempt.E.g.Non-cashbusinessbenefitsoflessthan$300value,defenceforceallowances免税的普通和法定收入：例如，非现金业务收益小于300美元的价值，国防费津贴Characters:特征ItisnotassessableandisthereforetaxfreeItreducesthedeductionallowableforataxloss其不是应税，因此免税其是因降低了税收演算而允许的损失Exemptincome免税收入OrdinaryIncomevsStatutoryIncomevsExemptincomeExample1incomefrompersonalexertion劳动Incomefrombusiness经营性incomefromproperty财产如何判断？Example2-3