捐赠扣税？

Angelawong

因为亏损太厉害，最近把服装（还有袜子帽子之类的）生意结束了。想把货清掉，但是来的买家给的价钱都很低。有朋友说，把货捐给合资格的慈善组织，可以扣税。所以现在想请教各位几个问题。

1. 可不可以把公司的货以我个人的名义捐赠呢？因为公司已经亏损太多，没有必要再扣税了。但是我最近卖掉一间投资房，所以希望以个人名义捐赠，减少本年的收入。

2. 如果可以以个人名义扣税，那对于捐赠的物品有没有限制呢？我好像有在什么地方看过，说是捐赠的物品必须是一年之内购买的，是真的吗？

谢谢各位！！

jeff_lawsons

1.        I assume you carry a business under either company or trust structure, not as sole trader or partnership.

If the trading stock is provided /gifted to you as employee or owner, the trading stock is deemed to be disposed of at the market value under s70-90. The company needs to account the market value of the trading stock in its assessable income.

You also need to consider FBT issues where the trading stock is provided to you as an employee.




2.        It is possible for a deduction to be claimed if certain conditions are met.

For example, a donation of goods can be deductible if the organisation to which the donation is made is a deductible gift recipient (“DGR”) and the types of gift or contribution that can be deductible include (under section 30-15 of the ITAA 1997,) :

(a) property that you purchased during the 12 months before making the gift;
(b) an item of trading stock; or
(c) property valued by the Commissioner at more than $5,000.

As per Item 1 in section 30-15, you can claim a deduction for so much of the gift:

(a) if the gift is property (except trading stock covered by (b) or property covered by (c) below - the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or

(b) if the gift is an item of trading stock:

- that you disposed of outside the ordinary course of your business; and
- for which no election has been made, or is made, in relation to the item under Subdivision 385-E;

the market value of the item on the day the gift was made; or

(c) if the gift is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the gift - the value of the property as determined by the Commissioner.

You therefore need to work through the categories above and determine which one would apply to you.

Please note that valuation by the Commissioner on the item donated is not required for trading stock disposed outside the course of business. Only property (such as computer equipment, furniture, etc) that is not trading stock donated which is valued at more than $5,000 (per item) that was purchased 12 months before making the donation must be valued by the Commissioner.

Also note that if the gift of property to the DGR is a gift of trading stock outside the ordinary course of the donor’s business, then section 70-90 would deem that the donor had disposed of the trading stock for its market value (the market value on the date the donor made the gift) and section 30-15 (column 3 first row item (c)) would allow the donor a deduction for the market value of the trading stock gifted.

Angelawong

jeff_lawsons 发表于 2016-9-22 13:02
1.        I assume you carry a business under either company or trust structure, not as sole trader or part ...

it looks so trouble to do so, better give up.

but thanks very much.

Auskull