sole trader 的工资问题

auscboy0313

请问有谁知道， 如果是sole trader 的话自己是老板， 营业额就是自己的工资吗？ 还是说自己工资另外算，

auscboy0313

没人知道吗？？

老杏

工资是你挣到的钱，营业额减去各种成本和相关税务处理。

kuxxc

净赚就是工资。

auscboy0313

就是说， net profit ＝(Profit-expenses)*30%tax  ??

好的，谢谢

kuxxc

no you don't pay 30% tax. You're not a "company".

比如说：
一年的营业额  = $1000
买货 $300
电费 $100
请个人搬东西给他$50

你的净赚是 $550. 也就是你的收入。

然后你年底做 tax return 缴税。真是$550 的话一分也不必缴。

joyfulfawn

对，用individual tax return报税。

icescorpio

今天还问我的accountant来着，我说我这sole trader难道就不用付工资给自己吗？诶，好像就是挣的就是你的工资。所以我们的risky蛮大的。

iamsuper

是啊，大家都不容易，给人打工有打工的不爽，自己做生意有做生意的烦恼。

笨猫

profit is your income. If you do make a lot of money, maybe it's better to  set up a company.

浣裳

想借楼的贴子问一下。如果是公司名义。
比如公司全年营利100000，交掉30%的税，还剩下70000
那么这个7Ｗ如果存到个人户头上去的话，还需要再交个人所得税吗？

眯眼睡会儿

sole trader lodges tax return as if you are an individual

but if you would like to take some tax advantage, it depends on PSI, whether you are carrying on a business, whether the income is received by a business, whether you ahve unrelated clients etc...

kuxxc

原帖由 浣裳 于 2011-9-23 10:26 发表
想借楼的贴子问一下。如果是公司名义。
比如公司全年营利100000，交掉30%的税，还剩下70000
那么这个7Ｗ如果存到个人户头上去的话，还需要再交个人所得税吗？

Yes. 3 main ways to get money out of company:

1. pay yorself salary (before company pay tax). you pay individual tax on the salary
2. pay yourself dividend (after compnay pay tax). You pay individual tax on your dividend but you get what's called a "franking credit" - in your case 30cents out of each dollar - and ato will subtract that from your final individual tax liability (and refund you if your personal tax rate is below 30%)
3. borrow from your company (also called "Division 7a") - you need to set up a loan contract and pay your company interest (which it needs to declare as income and pay 30% tax on it), and it must be fully paid back within 7 years.

If your company is not a "personal service" company (PSI rule) you could retain the money in the company and pay only 30% company tax. But as soon as you take it out for your own use it's a form of dividend and point 2 above applies.

If your company is a "personal service" company then you must distribute all profit (i.e. cannot retain profit in company bank account). Usually that means you need to pay all the profit to yourself as salary or dividend so eventually you pay individual rate.

浣裳

原帖由 kuxxc 于 2011-9-23 12:00 发表


Yes. 3 main ways to get money out of company:

1. pay yorself salary (before company pay tax). you pay individual tax on the salary
2. pay yourself dividend (after compnay pay tax). You pay individu ...

十分感谢！！！
可惜还不能加分

kuxxc

这些东西随便买本澳大利亚入门生意/税务手册就应有尽有，还很全面，千万别光靠混足迹去学习。