在家开公司，房贷可以用来抵税吗？

peetoo

公司注册地址和办公地址都在家里，那自住房的房贷是否可以算到公司的支出里面去？
谢谢

equilibrium

当然可以。算作home office expenses。不过只能按home office房间的平米数占房屋总面积的百分比，claim相应百分比的home loan interest。而且跟房子ownership也有关系的哦。比如楼主和老婆联名拥有一个200平米的房子，其中一间房间20平米用做home office。房贷利息一年是8万。楼主在家工作老婆正常上班。那么可以claim的总额就是20/200x$80,000/2

kevin2005

房贷可以抵税，但将来卖房时，要按比例交CGT，所以不一定合算

电费、网络费这些抵扣没问题

chere

kevin2005 发表于 2015-6-3 08:06
房贷可以抵税，但将来卖房时，要按比例交CGT，所以不一定合算

电费、网络费这些抵扣没问题 ...

如果贷款不抵税，以后就不用交cgt了吗？谢谢！

stunner

kevin2005 发表于 2015-6-3 08:06
房贷可以抵税，但将来卖房时，要按比例交CGT，所以不一定合算

电费、网络费这些抵扣没问题 ...

自住也需要这样交gst吗

LENNY_DONG

chere 发表于 2015-6-3 08:49
如果贷款不抵税，以后就不用交cgt了吗？谢谢！

是的，那就自住房

LENNY_DONG

stunner 发表于 2015-6-3 08:54
自住也需要这样交gst吗

GST？没有的

但是你要是把房子用作生意的话就会有CGT

羊毛出在羊身上

JohnnySu

#3说得很对

WACT

自住房利息抵税不合算

stancey

LENNY_DONG 发表于 2015-6-3 09:17
是的，那就自住房

Lenny 那如果是租的房子呢？

LENNY_DONG

stancey 发表于 2015-6-3 12:51
Lenny 那如果是租的房子呢？

首先是一个生意，不是什么SUB CONTRACTOR。

需要面积会客，或存放货品用于销售

那么房租可以按面积使用百分比计算开销

peetoo

kevin2005 发表于 2015-6-3 08:06
房贷可以抵税，但将来卖房时，要按比例交CGT，所以不一定合算

电费、网络费这些抵扣没问题 ...

cgt的计算基础是什么呢？比如按2楼的数据，假设房子100万买的，120万卖出，增值部分20万也按照面积分2万出来（20平米／200平米），2万就是增值部分计算cgt呢？

谢谢

stancey

LENNY_DONG 发表于 2015-6-3 12:56
首先是一个生意，不是什么SUB CONTRACTOR。

需要面积会客，或存放货品用于销售

Icic

jeff_lawsons

1.        Deductions

•        If part of your home is used for running a business and qualifies as a place of business which is set aside exclusively for business activities, you should be entitled to claim occupancy expenses (interest, rates etc) plus running costs to the extent of the business use. On the other hand, if the property does have the character of a place of business, you can only claim running costs associated with the use of the rooms.

•        TR 93/30 provides further guidance on this issue http://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9330/NAT/ATO/00001

•        PS LA 2001/6 sets out the ATO’s views in relation to the calculation of home office expenses and record keeping requirements: http://law.ato.gov.au/atolaw/view.htm?docid=PSR/PS20016/NAT/ATO/00001


2.        CGT

•        The CGT implications will follow the general income tax treatment. If you are entitled to claim a portion of interest deductions in relation to the property then this would prevent you from claiming the full main residence exemption on sale of the property.

•        The CGT liability will arise regardless of whether you have claimed the relevant costs or not if the place is used to carry on a business. However, note that even if you are not able to claim the full main residence exemption you may be able to access the small business CGT concessions on sale of the property if the basic conditions are met.

•        Further guidance in relation to this area can be found in IT 2673 at the following link: http://law.ato.gov.au/atolaw/view.htm?locid=%27ITR/IT2673/NAT/ATO

•        Note: “Para 24 of the IT 2673 states that “Whether or not deductions are claimed or allowed in relation to the income producing activities does not affect the capital gains tax status of the dwelling. Subsection 160ZZQ(21) applies where a sole or principal residence is used for the purpose of gaining or producing assessable income and does not depend for its operation on whether income tax deductions are claimed or allowed."