会计高手请进

cathleen

我打算买下我目前租的店铺。  

有2个选择：

1。 以个人的名义买下然后租给自己的公司

2。 公司的名义买下  

请大家帮我出出主意。 谢谢！

[ 本帖最后由 cathleen 于 2009-5-21 11:25 编辑 ]

cathleen

ding

Angel_fish

从收入角度讲，
关键要看你公司的盈利情况，你的个人收入，因为公司税率为30%，而个人的税率则从15%-45% 不等，
如果个人收入很高，租金收入就按照你的最高税率付税了
从资本角度讲，
个人买入，持有一年以上是有50%discount
公司买入然后卖出，是不享有50%discount 的

cathleen

原帖由 Angel_fish 于 2009-5-21 12:13 发表
从收入角度讲，
关键要看你公司的盈利情况，你的个人收入，因为公司税率为30%，而个人的税率则从15%-45% 不等，
如果个人收入很高，租金收入就按照你的最高税率付税了
从资本角度讲，
个人买入，持有一年以上是有 ...

你指的是CGT？
我是director, 个人收入只报＄26000.

cathleen

我本来是这么想的, 这个是属于commercial porperty, 有GST. 如果以公司的名义买下， 可以claim GST.  而且也可以claim depreciate expense. 但是我公司的会计建议我以个人名义买下。 他说以公司的名义买下风险很大。 万一公司出事或者是破产之类的事， 这间property会受牵连。

shuangchao

I would not recommending purchase a property under a Company, reason is simple, company is not entitled to the general 50% concession upon disposal. so it will cost you alot of money when you sell the property.
Consider purchasing it under a discretionary trust, you business pays the rent to the trust, and you can distribute the profit to yourself and/or other family members to achieve an effective tax position. It also achieves your goal of asset protection.

丹儿

实际上，很少family business用company来购买property。原因楼上们都讲了。

cathleen

所以说以个人的名义买，tax方面的好处比较多？

还有， 我的生意不属于family business, 只能说是small business.

排除CGT（因为我不会卖掉这间店）， 个人的名义买还有什么好处呢？

shuangchao

原帖由 cathleen 于 2009-5-21 13:09 发表
所以说以个人的名义买，tax方面的好处比较多？

还有， 我的生意不属于family business, 只能说是small business.

排除CGT（因为我不会卖掉这间店）， 个人的名义买还有什么好处呢？

Well, the problem is, if you purchase the shop under personal name, there is no asset propection (as you have said before). secondly, you have minimal control over the income flow, whatever rent the company pays to you, will be assessed at your marginal tax rate. (i still recommend a discretionary trust due to the asset property and tax flexibility)

Angel_fish

我也同意楼上的建议， 一般来说由trust 购买资产，对收入的分配比较灵活，而且就算以后你要卖掉这个商铺，CGT也是跟着个人来征税的

cathleen

什么是discretionary trust? 怎样成立一个discretionary trust？  成立后再向银行借钱？

shuangchao

原帖由 cathleen 于 2009-5-21 15:24 发表
什么是discretionary trust? 怎样成立一个discretionary trust？  成立后再向银行借钱？

You can set one up through your accountant, and have the trust set up before you purchase the property

cathleen

原帖由 shuangchao 于 2009-5-21 16:29 发表


You can set one up through your accountant, and have the trust set up before you purchase the property

Thank you, David.

Can trust register for GST?  So my company will pay rent to the trust and the trust pay the income tax?  If I use the trust account to get interest only loan from bank, can the trust claim negative gearing?

Angel_fish

The trust can register for GST, everything would be the same as company except in the trust, you need to nominate the beneficiaries eg urself,  your family members, any profit will need to be distributed to the beneficiaries, the beneficiaries will then pay tax based on their individual income. But if there is any loss it should remain in the trust and carry forward to the next year.

cathleen

原帖由 Angel_fish 于 2009-5-21 16:59 发表
The trust can register for GST, everything would be the same as company except in the trust, you need to nominate the beneficiaries eg urself,  your family members, any profit will need to be distribu ...

do you mean the net profit?  Do you mean, at the end of financial, any net profit will distribute to the beneciaries?

Angel_fish

Correct

shuangchao

原帖由 Angel_fish 于 2009-5-21 16:59 发表
The trust can register for GST, everything would be the same as company except in the trust, you need to nominate the beneficiaries eg urself,  your family members, any profit will need to be distribu ...

yes, i agree

cathleen

Thank you David and Angel.