关于出差津贴的抵税问题

Sarcc

因为去年曾去新加坡出差工作两周，机票、酒店和Taxi都是公司定的，实报实销，同时公司给每天75块钱的餐饮补助，这部分公司不需要receipt就直接给我。基本上我出差的花销也没超过每天75块。我听同事说可以claim tax deduction，因为Tax Office定的合理出差补助是每天240块钱（对新加坡而言，每个国家会不同），而公司只给每天75块。所以我同事说可以claim每天的差额，即240-75=165,作tax deduction，不用receipts也可以claim. 如果出差10天，就按165x10=1650 claim.

我也查过Tax Office的网站，如：
https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Vehicle-and-travel-expenses/Other-travel-expenses/

上面说：
If you get paid an allowance for some travel expenses (including overtime meal allowances, and domestic and overseas travel allowances), you do not have to keep written evidence of your expenses provided your claim does not exceed the reasonable allowance amount we set for each year.

虽然上面说不需要written evidence of your expenses (如果我的claim没超过合理补助金额的话）。但我还是心存疑惑，总觉得有些不妥。不知网友们有没有这样claim过？

理论上说，虽然合理的补助是每天240块，我拿到的只是75块，但我并未花这其中的差额(240-75)，如果我未花这笔钱，我又怎么可以claim tax deduction呢？我理解的tax deduction是政府收多了你的税，你告诉政府说你的某些支出是和工作相关的，所以政府不能收你那部分的支出的税，因此要退回给你。

请各位指教。

lizhi_cn

就是赌ATO不会查到你 也不会查你的invoice

DBOY123

Ato的是含住宿的，你的已经给你了per diem 了， 不交税就好的了

Southbridge

每天75块有出现在你的PAYG Payment Summary 上的allowance里面没？

如果没有的话以上所贴的不适用。如果有的话，两周要keep diary,所报花费也要有证据备查。这部分花费要是实际支出才适用。

Sarcc

谢谢回复。

这75块的per diem并没出现在我的PAYG Summary 里。这也是我疑惑的原因之一，因为我想既然这75块钱政府还未收我的税，我何来抵税一说呢？

我不是想赌ATO查不查我，如果我是entitled这样做的，那我claim也心安理得。如果这不是我的钱，那我就不应该碰（虽然这点钱ATO查我的机率也不高)。

williamstep

你的想法是对的，你没花这个钱，何来抵税？都没有收据

花钱就是为了刺激消费

你当时还不如大模大样花每天240，然后公司给你75，剩下你靠着收据来抵税，完全合理合法

easyuser

道听途说那种二把刀的自认为懂得人给人出主意，长点心的话千万别听人忽悠。远离这种不负责任的人，居心叵测。
按照楼主的情况，如果你公司的餐费补助没在PAYG Summary上，你全当你没出过差这回事儿。

any

我不是会计，只就个人的有限知识谈点看法：
1, overseas travel allowance 不需要反应在payment summary上。
2，你说的240块是ATO建议的reasonable travel allowance,公司不可以给的比这个多，但是公司给的比这个数少ATO不管。不存在差额可以抵税的问题。

Sarcc

研究了一下下面ATO这份文件，象似有法律性质：
http://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD201613%2FNAT%2FATO%2F00001%22

里面还举了个例子，给大家参考。

18. An employee travels to China on business for two weeks and is paid a travel allowance of $350 per day ($150 for meals and incidentals and $200 for accommodation). The employee's annual salary is $91,000. The reasonable daily overseas travel allowance expense claim is calculated as follows:

·
  Schedule 1 Table 1 lists China as Cost Group 5.
·
  Using Table 2, at a salary of $91,000 per year, the reasonable overseas travel allowance amount for meals and incidental expenses for Cost Group 5 (which covers China) is $240.
19. The employee claims a deduction for meals and incidental expenses actually incurred of $190 per day. As the employee is claiming a deduction that is less than the reasonable amount of $240 per day, the employee does not need to keep written evidence to substantiate expenditure on meals and incidental expenses. The employee is required, however, to maintain a travel record and to keep receipts or other documentary evidence to substantiate accommodation expenses.

这个例子里，此人出差中国每天公司补助150块的餐饮费，但实际他消费190每天，那么他就可以claim deduction. 这个和上面的一网友说的意思相似，即如果我出差时大吃大喝，即便超过公司给的补助，那我claim就合情合法。

ATO的这篇文章也说到，
  Expenses claimed must have been incurred and be an allowable deduction - The payment of an allowance does not of itself allow a deduction to be claimed. Before a deduction can be claimed:
- the expenses claimed cannot exceed the amount actually incurred, and
- the expenses must be incurred for work-related purposes and be deductible under the income tax law.
意思就是说，你要claim的费用必须是已经花掉的，不能超过你实际的花销，必须是工作相关。

我想已经了解清楚这个问题的答案了。

白兔

Sarcc 发表于 2017-7-20 21:32
研究了一下下面ATO这份文件，象似有法律性质：
http://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD2 ...

所以楼主，你这个case就是不能claim deduction了，对吗？

白兔

Sarcc 发表于 2017-7-20 21:32
研究了一下下面ATO这份文件，象似有法律性质：
http://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD2 ...

As the employee is claiming a deduction that is less than the reasonable amount of $240 per day, the employee does not need to keep written evidence to substantiate expenditure on meals and incidental expenses.
这个是说只要不超过$240，不需要收据，所以全凭自觉了？

DNJ

Sarcc 发表于 2017-7-20 16:55
谢谢回复。

这75块的per diem并没出现在我的PAYG Summary 里。这也是我疑惑的原因之一，因为我想既然这75 ...

$75没在payment summary 里， 就k可以不用算做income， 同时也就不能claim expense

DNJ

Sarcc 发表于 2017-7-20 16:55
谢谢回复。

这75块的per diem并没出现在我的PAYG Summary 里。这也是我疑惑的原因之一，因为我想既然这75 ...

$75没在payment summary 里， 就k可以不用算做income， 同时也就不能claim expense

Sarcc

我的理解是，如果你花销不超过240每天，你tax return时并不需要receipts等written evidence给税局。但如果ATO抽查到你，你需要解释你这240每天是怎么花的，你有receipts当然最好，没有的话可能会有麻烦。

Sarcc

DNJ 发表于 2017-7-20 22:53
$75没在payment summary 里， 就k可以不用算做income， 同时也就不能claim expense

我觉得你说得对。

上面还有这样一段：


  Tax return treatment - Where a travel or overtime meal allowance is not shown on the payment summary, does not exceed the reasonable amount and has been fully spent on deductible expenses, neither the allowance nor the expenses should be shown on the employee's tax return. If an amount less than the allowance has been spent, the income tax return must include the allowance and the deductible expenses claimed. Whenever a claim is made for overtime meal or travel allowance expenses the allowance must also be included in the tax return.

拿我为例，如果花掉了这75块，因为不在payment summarry里，我就不必申报我收到的75块和我的花销。如果我申报任何的出差花销，我就要把我收到的75块补助也作为我收入申报。不知这样理解是否正确？

南国春天

you don't need to claim the per diem as income and also no deductions...if you spent more than the per diem you received, you can claim the extra but need receipt to prove it...

MichelleBNE

为什么不要求公司按照$240一天支付？
你最应该争取的是和公司谈出差补助按ATO标准来。
你的例子，楼上几位同学都说了，没显示在payg里面，不能扣差额。