澳大利亚税法复习

复习IntroductiontoTaxationLawTaxesCategoryThecurrentAustralianlegalsystemIncometax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Taxformula=（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×Numberofmonthsintheyear theindividualisaresident /12months)Example1Taxrates：Non-residentIndividualsMedicarelevyandMedicarelevysurchargeMedicarelevyIndividualtaxpayersareresidents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Example2MedicarelevyandMedicarelevysurchargeMedicarelevysurcharge Medicarelevysurchargeisimposedonindividualsif: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LevenevIRCDomciletest居住地HendersonvHendersonFCTvJenkins183-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)TwoclassesofexemptionEntitiesthatareexemptirrespectiveofthetypeofordinaryorstatutoryincometheyhaveE.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ItisnotassessableandisthereforetaxfreeItreducesthedeductionallowableforataxloss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OrdinaryIncomevsStatutoryIncomevsExemptincomeExample1incomefrompersonalexertion劳动Incomefrombusiness经营性incomefromproperty财产如何判断？Example2-3