澳大利亚税法复习

1、复习 Introduction to Taxation Law Taxes Category DRIECT TAXES Income Taxes Personal income tax Company tax Poll tax Gift duty Inheritance taxes Property taxes Death duty Wealth tax 直接税直接税 所得税所得税 个人所得税个人所得税 企业所得税企业所得税 人头税人头税 赠与税赠与税 遗产税遗产税 财产税财产税 遗产税遗产税 财产税财产税 INDRIECT (CONSUMPTION) TAXES Sales Taxes Re

2、tail or wholesale Sales tax Value added tax (GST) Turnover tax Purchase tax Expenditure tax Stamp duties Customs and excise Profits from government-run industries Factor taxes Pay-roll tax Land tax Real estate taxes 间接税间接税 销售相关销售相关 零售或批发零售或批发 销售税销售税 增值税增值税 营业税营业税 购置税购置税 消费税消费税 印花税印花税 关税与国内货物税关税与国内货物

3、税 政府经营部门利润政府经营部门利润 要素相关要素相关 工薪税工薪税 土地税土地税 房产税房产税 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 Income tax payable

4、 = (Taxable income Assessable income Ordinary income Statutory income Deductions General deductions Specific deductions x Tax rate)- Tax Offsets = （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: $13,4

5、64 + ($4,736 Number of months in the yearthe 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 纳税人为居民纳税人为居民 pay the Medicare levy of 2% of the entire taxable income if taxable i

6、ncome is greater than the threshold. 如果应税收入超过起征点时如果应税收入超过起征点时税率全部应税所得的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 indiv

7、iduals 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他们没有可用于私人医院的私人健康保险保险 The couples threshold increases by $1,500 for each add

8、itional 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在第一个孩子后，家庭每增加一个孩子起征点提高1500澳元。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 r

9、ates 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

10、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

11、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. 四种条件确定四种条件确定个体个体纳税人纳税人是否是否是居民是居民 Reside test (details refer to next slide) 居留居留 Levene v

12、IRC Domcile test 居住地居住地 Henderson v Henderson FCT v Jenkins 183-day test 183天天 Commonwealth government superannuation fund test 联邦政府联邦政府养老基金养老基金 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 Fa

13、ctors 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 National

14、ity 国籍 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/法人满足以下三条中的任意一条被视为居民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一公司合并入澳大利亚的公司 If a company is not incorporated i

15、n 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管理和控制中心在澳大利亚 has its voting power controlled by Australian resident shareholders. 决策决策权由澳大利亚股东控制（澳大利亚控股）权由澳大利亚股东控制（澳大利亚控股） so

16、urce 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 一般收入一般收入 Is income according to ordinary concepts (s 6-5(1) ITAA97). income from personal exert

17、ion 劳动劳动 Income from business 经营性经营性 income from property 财产财产 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 , 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意味着不是普通收入,但包含

18、在可纳税收入的特定部分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