公司给员工福利的税率

Synergy000

daniello 发表于 2013-1-24 18:38
再次感谢

举手之劳，我吃饭先

simonwang

Synergy000 发表于 2013-1-24 18:24
假设你借款给员工10k，benefit就是10k x 0.03/(1-0.465)

That calculation is wrong. ATO uses benchmark interest rate, 7.4% in year ending 31 March 2013. So the taxable value is $10k * (7.4%-3%) = $440. Then the tax payable = $440 * 1.8692 * 46.5%.

Minor benefit exemption might apply to this. Conditions apply.

daniello

simonwang 发表于 2013-1-25 11:57
That calculation is wrong. ATO uses benchmark interest rate, 7.4% in year ending 31 March 2013. So ...

1.8692这个系数是怎么来的？

simonwang

1/(1-46.5%) = 1.8692

daniello

也就是说公司借了10K给个人买房，FBT就是382.45? 非常高啊

Synergy000

simonwang 发表于 2013-1-25 11:57
That calculation is wrong. ATO uses benchmark interest rate, 7.4% in year ending 31 March 2013. So ...

thanks for correction, forgot to use the benchmark interest rate