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1、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
2、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 months)Example 1,Tax rates：Non-resident Individuals,Medicare levy and Medicare levy surcharge,Medicare levyIndiv
3、idual 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 levyExemption for low income earners:,Medicare levy and Medicare levy surcharge,家庭医疗保险税,Example 2,Medicare levy and Medicare le
4、vy surcharge,Medicare levy surchargeMedicare 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 coupl
5、es 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 surchargeSurcharge rates for 2014/15 for taxpayers without private health insurance:,Example 3,Higher Education Loan Programme,The repayment
6、 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
7、 losses净投资总损失,Example 4,2.7 Tax offsets,Low income tax offsetResident 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
8、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 IRCDomcile test 居住地Hen
9、derson 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 prese
10、nce 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
11、 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 it
12、s 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
13、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,mea
14、ns 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 exemptionEntities that are exempt irrespect
15、ive 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Charac
16、ters:特征It is not assessable and is therefore tax freeIt 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,
