澳大利亚税法复习PPT演示幻灯片

复习,1,IntroductiontoTaxationLaw,2,2020/6/9,TaxesCategory,3,2020/6/9,4,2020/6/9,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,5,2020/6/9,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,6,2020/6/9,Taxrates：ResidentIndividuals,7,2020/6/9,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+($4,736Numberofmonthsintheyeartheindividualisaresident/12months)Example1,8,2020/6/9,Taxrates：Non-residentIndividuals,9,2020/6/9,MedicarelevyandMedicarelevysurcharge,MedicarelevyIndividualtaxpayersareresidents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%。,10,2020/6/9,MedicarelevyExemptionforlowincomeearners:,11,2020/6/9,MedicarelevyandMedicarelevysurcharge,家庭医疗保险税,Example2,12,2020/6/9,MedicarelevyandMedicarelevysurcharge,MedicarelevysurchargeMedicarelevysurchargeisimposedonindividualsif: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Thecouplesthresholdincreasesby$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。,13,2020/6/9,MedicarelevyandMedicarelevysurcharge,MedicarelevysurchargeSurchargeratesfor2014/15fortaxpayerswithoutprivatehealthinsurance:,Example3,14,2020/6/9,HigherEducationLoanProgramme,Therepaymentthresholdsandratesfor2014/15areshowninthefollowingtable,15,2020/6/9,HigherEducationLoanProgramme,Repaymentincomeisthesumofthefollowing: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,Example4,16,2020/6/9,2.7Taxoffsets,LowincometaxoffsetResidentlow-incometaxpayersareentitledtothelowincometaxoffset:s159N.Whereaminorsincomeconsistsentirelyofeligibletaxableincome,theminorisnotentitledtoclaimthelowincometaxoffsetinrespectofthatincome.未成年人的收入全部为应税所得，不能享受低收入抵免,Example5,17,2020/6/9,Computationoftaxliabilities,Example6:,18,2020/6/9,Income,19,2020/6/9,Residenceofindividuals,s6(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.,20,2020/6/9,1.2Residenceofindividuals,ResidetestFactorstoconsider: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,21,2020/6/9,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）,22,2020/6/9,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,23,2020/6/9,OrdinaryIncomevsStatutoryIncome,OrdinaryIncome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,24,2020/6/9,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