anybody knows "Thin Capitilisation"?

WICLO_C

anybody can explain to me what's "Thin Capitilisation", how to calculate?

Many thinks!

[ 本帖最后由 WICLO_C 于 2010-2-16 14:10 编辑 ]

qzard

lots of stuff.hard to type in here. R u doing CA? you can refer to the CLP would be more easier. only a few pages reading

but......i am guessing u dont have the clp otherwise u wont ask here

give me your email, i send you one

[ 本帖最后由 qzard 于 2010-2-17 11:52 编辑 ]

frank6639

http://www.ato.gov.au/corporate/ ... =/content/19566.htm

Thinly capitalised entities
A thinly capitalised entity is one whose assets are funded by a high level of debt and relatively little equity. An entity's debt-to-equity funding is sometimes expressed as a ratio. For example, a ratio of 3:1 means that for every $3 of debt, the entity is funded by $1 of equity. This is also known as 'gearing'. An entity that is highly geared funds its assets with proportionately more debt than equity.

冬菇茶

简单来说，一个公司可以用debt 或者 equity 来得到资金。就税务方面来说，公司会偏向于用debt, 因为付的利息可以抵税。而用equity 的话公司要分红，而分红是要交税的。所以税务局为了避免偷税漏税，出了这么个thin cap，就是公司的debt to equity ratio 不能超过一个比率，需要保证有一定的equity.

希望这样解释会比较清楚些。。。

WICLO_C

原帖由 冬菇茶 于 2010-2-18 12:26 发表
简单来说，一个公司可以用debt 或者 equity 来得到资金。就税务方面来说，公司会偏向于用debt, 因为付的利息可以抵税。而用equity 的话公司要分红，而分红是要交税的。所以税务局为了避免偷税漏税，出了这么个thin c ...

Good. can you explain more and how to calculate it?

lesli1109

http://www.ato.gov.au/businesses ... u=45056#001_009_018

Not that hard if you have enough time. Really hard to explain here.

qqyang

给楼主一个相对简单的资料说明，摘自ICAA的税务教材。还看不懂，给我们几个回答问题的人中任何一个pm，我们便宜点收你consultation fee AUD200每小时（excl. GST）。

本人完全不负责。

WICLO_C

Thank you qqyang.