求大神解答关于公司购车FBT事宜，不胜感激

flying2012

本人去年6月份以公司名义贷款购买了一部5万1的车，今天收到会计师的信息，新出台的税务要求，要准备缴纳公司购车的FBT，大概5,6000块钱。如果想省钱，就尽快转到个人名下。晚些时候咨询了一个相关人士想具体了解一下这个事情，结果却告诉我，我买车的金额没有超过5万7，应该不算征收范围里的。一个问题，两个说法，想请万能的足迹大神们，能给一个权威的解答，不胜感激，谢谢！

天天天蓝123

5万7 是LCT

公车私用没关系，每周私人CONTRIBUTE的金额抵掉 benefit 就可以了

AVC

楼上正解

flying2012

天天天蓝123 发表于 2014-3-30 12:26
5万7 是LCT

公车私用没关系，每周私人CONTRIBUTE的金额抵掉 benefit 就可以了

這麽簡單的問題，為什麽我的會計師要讓我準備繳那麽多錢，這也太業餘了吧？！謝謝解答

gstfree

谁出的钱?如果是公司出的钱,除非你不把车开回家,你就要交fbt.
如果是你自己税后的钱,可能不需要交。

最好咨询你的会计师。

如果要交五万六fbt,估计是你公司把车赠与给你。

节操

flying2012 发表于 2014-3-31 08:19
這麽簡單的問題，為什麽我的會計師要讓我準備繳那麽多錢，這也太業餘了吧？！謝謝解答 ...

好多会计算不清FBT的，我就碰到过n个

flying2012

关于个人目前情况的进展碰到的一些问题

我的会计师始终坚持让我转到个人名下，但是由于个人报税收入过低，无法贷款等因素的制约，所以转到个人名下走不通。咨询了另外一个会计师给出的建议：因为当初买车的GST一直没有claim，所以就是以后也不claim任何跟车有关的费用，只有这样的话，才可以不理会这个FBT的制约。不知道这种说法是否行得通。
（本人注册的公司业务往来收入，少的可怜，只是出于当初的规划注册成立的）

aivivi

很复杂

xm2w

5万* 20%， 9个月左右，差不多是要交那么多的FBT 阿，除非你能有公用的logbook，可以重新算

Tigerpie

FBT计算和你车子开的公里数和本税务年度使用期限有关系，具体计算公式是（购车总成本*0.2*本税务年度总个人使用天数）/365；这个公司假设本年行驶公里数是40K以上，税务局系数是0.2，如果少于这个公里数系数会不一样，具体到税局网站查。

天天天蓝123

xm2w 发表于 2014-4-2 20:50
5万* 20%， 9个月左右，差不多是要交那么多的FBT 阿，除非你能有公用的logbook，可以重新算 ...

这个是TAXABLE VALUE
还要再乘以46.5%

现在的会计事务所，真的是 &**%%$*&^&*%*&

天天天蓝123

EMPLOYEE 9个月的CONTRIBUTION 把9个月的TAXABLE VALUE 冲掉

最后TAXABLE VALUE=0 , FBT=0


算车COST时把买车 REGO, INSURANCE 加上

xm2w

天天天蓝123 发表于 2014-4-3 11:27
这个是TAXABLE VALUE
还要再乘以46.5%

还要再乘以gross up rate， 不是差不多嘛？

天天天蓝123

xm2w 发表于 2014-4-3 18:23
还要再乘以gross up rate， 不是差不多嘛？

车不用GROSS UP的
全部20%


回答这么认真都没加分？？

xm2w

天天天蓝123 发表于 2014-4-4 09:36
车不用GROSS UP的
全部20%

你牛

LENNY_DONG

天天天蓝123 发表于 2014-4-3 10:30
EMPLOYEE 9个月的CONTRIBUTION 把9个月的TAXABLE VALUE 冲掉

最后TAXABLE VALUE=0 , FBT=0

Statutory Cost Method

The Statutory Cost Method calculates an FBT concession based on the purchase price of a vehicle. This simply means that the concession (known as the “Statutory Fraction”) is levied against the vehicle price and the FBT rate (47%) is then charged on the reduced amount rather than the full price of the vehicle.

For FBT purposes the price of a vehicle (known as the “Cost Base Value”) is considered to be the market value of the vehicle when it is originally provided to an employee as a benefit.

For purchases from motor vehicle dealers or other vendors:

Cost Base Value =   total vehicle purchase price including GST less stamp duty, registration and compulsory third party (CTP) insurance.

For sale and leaseback vehicles:

Cost Base Value =   current market value of the vehicle

For re-financed lease vehicles:

Cost Base Value =   the value when the vehicle was originally provided by current employer as a benefit. A one-off reduction of 33.33% can be applied to the Cost Base after the vehicle has been held for four (4) full FBT years.

The Statutory Fraction is represented as a percentage. Prior to changes made at the Federal Budget on 10th May 2011 there were four statutory percentages, each applicable to one of 4 pre-defined kilometre ranges that a vehicle should travel in a given FBT year. The kilometre ranges are based on the total distance travelled and do not differentiate between private use and business use.

Changes made to the Federal Budget announced by the Australian Government on 10th May 2011 included reforms to the FBT Statutory Rates to be introduced effective immediately for all new lease contracts. All lease contracts commenced prior to 7.30pm (AEST) on 10th May 2011 were to be treated under the old (historic) Statutory Rates, however new lease contracts will see the four Statutory Rates converted into a single rate of 20% to be phased in over a 3 year period.

jialiren

LENNY_DONG 发表于 2014-4-4 21:43
Statutory Cost Method

The Statutory Cost Method calculates an FBT concession based on the purchas ...

谢分享  

LENNY_DONG

jialiren 发表于 2014-4-6 13:14
谢分享

谢谢加分啊，很缺。。。

simonwang

天天天蓝123 发表于 2014-4-4 08:36
车不用GROSS UP的
全部20%

Wrong answer, no points

simonwang

flying2012 发表于 2014-4-1 19:19
关于个人目前情况的进展碰到的一些问题

我的会计师始终坚持让我转到个人名下，但是由于个人报税收入过低， ...

Both accountants gave you sh*t answers. FBT seems too hard for them.

If you garaged the car at or near home, a car fringe benefit arises. The FBT calculation is as what Lenny showed you. You don't need to transfer the car to your personal name. The second account is wrong saying if you don't claim anything then no FBT. Doesn't matter. As long as the car is available for your private use, it is FBT (regardless whether it was used for private purposes or not).

The FBT shouldn't be a big deal if: you have a logbook for business trips or most of the time you leave the car at office. Worse come to worse, you can make post tax contribution to the company to offset (subject to some conditions).

Agree with someone said before lots of accountants don't know how exactly FBT works.

天天天蓝123

simonwang 发表于 2014-4-17 13:41
Wrong answer, no points

否则应该怎样？

simonwang

You asked for points to be added..............shall others give you points even the answer is wrong about "车不用GROSS UP的"?

flying2012

谢谢大神们的讲解，感激涕零

fuying

simonwang 发表于 2014-4-17 13:48
Both accountants gave you sh*t answers. FBT seems too hard for them.

If you garaged the car at or ...

What's the "subject to conditions"?

simonwang

fuying 发表于 2014-4-18 15:49
What's the "subject to conditions"?

Lots of companies use ECM without a pre-determined arrangement, the ECM is effectively invalid. Also ECM is not necessary for high income earners.

天天天蓝123

simonwang 发表于 2014-4-17 14:24
You asked for points to be added..............shall others give you points even the answer is wrong  ...

我问的是，请问正确的算法是怎样？

simonwang

FBT liability = FBT taxable value * gross up rate * FBT tax rate; FBT taxable value for car (under SFM) = base value * statutory rate.

fuying

simonwang 发表于 2014-4-18 22:16
Lots of companies use ECM without a pre-determined arrangement, the ECM is effectively invalid. Al ...