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时间:2020-12-21
《澳大利亚税法复习ppt课件.pptx》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、复习IntroductiontoTaxationLawTaxesCategoryDRIECTTAXESIncomeTaxesPersonalincometaxCompanytaxPolltaxGiftdutyInheritancetaxesPropertytaxesDeathdutyWealthtax直接税所得税个人所得税企业所得税人头税赠与税遗产税财产税遗产税财产税INDRIECT(CONSUMPTION)TAXESSalesTaxesRetailorwholesaleSalestaxValueaddedtax(GST)TurnovertaxPurchasetaxExpenditur
2、etaxStampdutiesCustomsandexciseProfitsfromgovernment-runindustriesFactortaxesPay-rolltaxLandtaxRealestatetaxes间接税销售相关零售或批发销售税增值税营业税购置税消费税印花税关税与国内货物税政府经营部门利润要素相关工薪税土地税房产税ThecurrentAustralianlegalsystemIncometax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Taxadm
3、inistrativeact(TAA1953)税收征管法Goodandservicetax(GSTA1999)商品服务税TaxformulaIncometaxpayable=(TaxableincomeAssessableincomeOrdinaryincomeStatutoryincomeDeductionsGeneraldeductionsSpecificdeductionsxTaxrate)-TaxOffsets=(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
4、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%oftheentiretaxableincomeiftaxa
5、bleincomeisgreaterthanthethreshold.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Example2MedicarelevyandMedicarelevysurchargeMedicarelevysurchargeMedicarelevysurchargeisimposedonindividualsif:their“incomeforsurchargepurposes”isinexc
6、essofthesurchargethresholdfortheyear;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。MedicarelevyandMedicarelevysurchargeMedicarelevysurcharge
7、Surchargeratesfor2014/15fortaxpayerswithoutprivatehealthinsurance:Example3HigherEducationLoanProgrammeTherepaymentthresholdsandratesfor2014/15areshowninthefollowingtableHigherEducationLoanProgrammeRepaymentincomeisthesumofth
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