澳大利亚税法复习.ppt

复习,Introduction to Taxation Law,Taxes Category,The current Australian legal system,Income tax 所得税 Medicare levy 医疗保险税 Medicare levy surcharge 医疗保险税附加税 Fringe benefit tax (FBTAA 1986) 员工福利税 Tax administrative act (TAA 1953) 税收征管法 Good and service tax (GSTA 1999) 商品服务税,Tax formula,= （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,Tax rates：Resident Individuals,确定为居民的时间未满一个纳税年度，确定减免额度 The threshold is calculated: $13,464 + ($4,736 Number of months in the year the individual is a resident /12 months) Example 1,Tax rates： Non-resident Individuals,Medicare levy and Medicare levy surcharge,Medicare levy Individual taxpayers are residents 纳税人为居民 pay the Medicare levy of 2% of the entire taxable income if taxable income is greater than the threshold. 如果应税收入超过起征点时税率全部应税所得的2%。,Medicare levy Exemption for low income earners:,Medicare levy and Medicare levy surcharge,家庭医疗保险税,Example 2,Medicare levy and Medicare levy surcharge,Medicare levy surcharge Medicare levy surcharge is imposed on individuals if: their “income for surcharge purposes” is in excess of the surcharge threshold for the year; and 收入超过附加费起征点 they do not have private patient hospital cover through private health insurance 他们没有可用于私人医院的私人健康保险 The couples threshold increases by $1,500 for each additional child after the first. 在第一个孩子后，家庭每增加一个孩子起征点提高1500澳元。,Medicare levy and Medicare levy surcharge,Medicare levy surcharge Surcharge rates for 2014/15 for taxpayers without private health insurance:,Example 3,Higher Education Loan Programme,The repayment thresholds and rates for 2014/15 are shown in the following table,Higher Education Loan Programme,Repayment income is the sum of the following: Taxable income 应税所得 Exempt foreign employment income 不计入国外收入 Reportable fringe benefit 应申报的额外福利 Reportable superannuation contributions 应申报的退休金 Total net investment losses 净投资总损失,Example 4,2.7 Tax offsets,Low income tax offset Resident low-income taxpayers are entitled to the low income tax 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为应税所得，不能享受低收入抵免,Example 5,Computation of tax liabilities,Example 6:,Income,Residence of individuals,s 6(1) ITAA36 provides four alternative tests for determining the residency status of an individual taxpayer. 四种条件确定个体纳税人是否是居民 Reside test (details refer to next slide) 居留 Levene v IRC Domcile test 居住地 Henderson v Henderson FCT v Jenkins 183-day test 183天 Commonwealth government superannuation fund test 联邦政府养老基金 An individual who satisfies any one of these tests will be considered to be a resident for income tax purposes.,1.2 Residence of individuals,Reside test Factors to consider: 应考虑的因素 Physical presence in Australia during the income year 收入年度实际在澳大利亚 Frequency, regularity and duration of visits 经常性、规律的持续的逗留 Maintenance of a place of abode in Australia during absences 是否保留居住地 Family and business ties 家庭和商业关系 Present habits and mode of life 习惯和生活方式 Nationality 国籍,Companies 公司/法人,If a company satisfies any of the three tests, it will be a resident (s 6(1): 公司/法人满足以下三条中的任意一条被视为居民 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亚的公司 If a company is not incorporated in Australia, then the company must carry on a business in Australia and 未并入澳大利亚但继续在澳大利亚经营 has its central management and control in Australia; or 管理和控制中心在澳大利亚 has its voting power controlled by Australian resident shareholders. 决策权由澳大利亚股东控制（澳大利亚控股）,source of income,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,Ordinary Income vs Statutory Income,Ordinary Income 一般收入 Is income according to ordinary concepts (s 6-5(1) ITAA97). income from personal exertion 劳动 Income from business 经营性 income from property 财产 Ordinary income is determined by case law. Statutory income 法定收入 “Statutory income”, as defined in s 6-10 , means amounts that are not ordinary income but are included in assessable income by specific sections. 意味着不是普通收入,但包含在可纳税收入的特定部分,Ordinary or statutory income is made exempt by a provision of ITAA97, ITAA36 or another Commonwealth law (s 6-20 ITAA97) Two classes of exemption Entities that are exempt irrespective of the type of ordinary or statutory income they have E.g. Charity, education, religious entities 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 Ordinary and statutory income that it is exempt. E.g. Non-cash business benefits of less than $300 value, defence force allowances 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 It is not assessable and is therefore tax free It reduces the deduction allowable for a tax loss 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,Exempt income 免税收入,Ordinary Income vs Statutory Income vs Exempt income Example 1,income from personal exertion 劳动 Income from business 经营性 income from property 财产 如何判断？Example2-3,