国内投资的折旧问题请教

gsh1001

澳洲投资房折旧,需要有个公司做评估. 不知道大家是否遇到过国内投资房折旧问题. 是按中国政府规定的房屋最低20年折旧,如果按20年算,每年就是5%,这个5%是否可以和房租收入冲抵?

jeff_lawsons

You will need to determine the depreciation based on Australian rates under Australian tax law, not the rates applicable in China under the Chinese tax law.

For capital works deduction, generally will be 2.5%.

gsh1001

jeff_lawsons 发表于 2016-5-23 12:17
You will need to determine the depreciation based on Australian rates under Australian tax law, not ...

是让澳洲的评估结构去做中国房产的评估报告,还是只是笼统的做个2.5%的折旧?

jeff_lawsons

gsh1001 发表于 2016-5-23 12:19
是让澳洲的评估结构去做中国房产的评估报告,还是只是笼统的做个2.5%的折旧? ...

You will need to obtain a construction report from an overseas qualified person who's experienced in estimating construction costs.

The report provided by them to you would be an acceptable document for the calculation of the construction costs and capital works deductions.

Taxation Ruling TR 97/25 discusses what is considered acceptable by the ATO:

https://www.ato.gov.au/law/view/ ... R9725/NAT/ATO/00001

jeff_lawsons

gsh1001 发表于 2016-5-23 12:19
是让澳洲的评估结构去做中国房产的评估报告,还是只是笼统的做个2.5%的折旧? ...

You should be able to claim depreciation deductions in relation to the furniture and fitting  (under Division 40) and capital works deductions for the construction cost of the buildings (under Division 43).

The Division 43 will generally be 2.5% of the construction cost.