注册company比partnership在税务上好在哪里

tanniumi

一个小的takeaway生意。请教过朋友，说的都不太一样。

A说，COMPANY更好，因为很多partnership不能claim reduction的，company都行，claim的范围大。那么，比如说什么呢，是不是personal的东西，比如买车，电话费之类的？她说，虽然注册和每年的费用有一些，但是相对和能claim回来的都是小费用了。

B说，partnership适合小生意，说company是固定30% 的税,但是如果生意失败了，就什么都收不回了。PARTNERSHIP 的税率是浮动的，跟着你的生意走。 不过，就是如果生意失败了，本金还能够保证收回的。

这点不太明白，什么叫能不能收回本金和浮动或固定税率？

请问，company和partnership各个优势分别在哪儿呢。先谢谢啦！！！

shuangchao

原帖由 tanniumi 于 2009-11-25 10:47 发表
一个小的takeaway生意。请教过朋友，说的都不太一样。

A说，COMPANY更好，因为很多partnership不能claim reduction的，company都行，claim的范围大。那么，比如说什么呢，是不是personal的东西，比如买车，电话费 ...

what your friend said is not entirely correct. deduction does not depend on company or partnership at all. deducting personal expenses will trigger FBT tax.
Company losses are trapped in the company, while partnership losses goes to the individual partners and they can possibly be used to offset other income provided non-commercial loss rules are met.
For small take away business with no room for growth, you may find that there is possibly very little (if any) tax advantages by running through a company. however it can be used as an asset protection vehcile to segregate your business from your other assets (i.e your house) in case your business fails, or your get sued for tax fraud, food health violations. :)
Above is only a brief explaination, i believe someone has posted a very detail explaination on this topic in the past, you may want to find that post and have a read or contact an accountant.

tanniumi

谢谢回复呀！
另外能不能再问下，朋友说，就算business亏了，比如我占50%股， 那么亏的部分也不能offset我上班工资deduct tax，因为我上班是拿工资，而不是另一个生意形式。如果我另外还有个生意，那么takeway那部分亏的可以offset我其他公司盈利的部分。是这样吗，疑惑了。

shuangchao

原帖由 tanniumi 于 2009-11-25 12:15 发表
谢谢回复呀！
另外能不能再问下，朋友说，就算business亏了，比如我占50%股， 那么亏的部分也不能offset我上班工资deduct tax，因为我上班是拿工资，而不是另一个生意形式。如果我另外还有个生意，那么 ...

that is true, company losses stay with the company. i suppose you really need to think twice if you reckon there is a chance that the shop can't even breakeven.
Anyway, regardless of what friends told you, do not Produce false return/accounts showing losses just so you can offset with your employment income, and DON'T BELIEVE things like tis ok to report losses for three years.
alot of people get in trouble because of these.

llpbc09

Good answer.

tanniumi

嗯，非常谢谢你的提醒。您所在的事务所不是在悉尼的吧。

Gelen

原帖由 tanniumi 于 2009-11-25 15:22 发表
嗯，非常谢谢你的提醒。您所在的事务所不是在悉尼的吧。

写着03区号呢

swesley

partnership的收入按partner的比例算到你个人assessable income里面的所以税率是根据你个人收入浮动的，公司的话就以dividend形式分利润，expense的话两者的claim是没区别的。不过小生意的话基本都是做partnership的，因为公司的营运成本比较高些，就会计师费就高一倍左右。company的最大好处就是limited liability，亏的话不用个人负债，但话说回来，小生意亏的话就关了或者转手，个人也不会负太多债的，呵呵。

tanniumi

哦，谢谢各位回答。