澳大利亚税法复习

1、复习Introduction to Taxation Law Taxes CategoryDRIECT TAXESIncome TaxesPersonal income taxCompany taxPoll taxGift dutyInheritance taxesProperty taxesDeath dutyWealth 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) TAXESSales TaxesRetail or wholesale Sales

2、taxValue added tax (GST)Turnover taxPurchase taxExpenditure taxStamp dutiesCustoms and exciseProfits from government-run industriesFactor taxesPay-roll taxLand taxReal 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Th

3、e current Australian legal systemIncome 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 formulaIncome tax payable = (Taxable incomeAssessable incomeOrdinary incomeStatutory

4、 incomeDeductionsGeneral deductionsSpecific deductionsx 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:$13,464 + ($4,736 Number of months in the yearthe individual is a resident/12 month

5、s)Example 1Tax rates： Non-resident IndividualsMedicare levy and Medicare levy surchargeMedicare levyIndividual 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 income 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%。Medi

6、care levyExemption for low income earners:Medicare levy and Medicare levy surcharge家庭医疗保险税Example 2Medicare levy and Medicare levy surchargeMedicare levy surchargeMedicare levy surcharge is imposed on individuals if: their “income for surcharge purposes” is in excess of the surcharge threshold for t

7、he 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 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 lev

8、y and Medicare levy surchargeMedicare levy surchargeSurcharge rates for 2014/15 for taxpayers without private health insurance:Example 3Higher Education Loan ProgrammeThe repayment thresholds and rates for 2014/15 are shown in the following tableHigher Education Loan ProgrammeRepayment income is the

9、 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 42.7 Tax offsetsLow income tax offsetResident low-income taxpayers are entitled to the low income tax

10、 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 5Computation of tax liabilitiesExample 6:IncomeResidence of individualss 6(1) ITAA36 provides fo

11、ur 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 IRCDomcile 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

12、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 individualsReside 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

13、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

14、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 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未并入澳大利亚但继续在澳大利亚经营has its central management and control in

15、 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）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

16、vs Statutory IncomeOrdinary Income 一般收入一般收入Is income according to ordinary concepts (s 6-5(1) ITAA97). income from personal exertion 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 , m

17、eans 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 exemptionEntities

18、 that are exempt irrespective of the type of ordinary or statutory income they haveE.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，国防费津贴美元的价值，国防费津贴Characters: 特征特征It is not assessable and is therefore tax