请教如何把 CFD profit/loos 填在 BAS里

hornsay

请教一下如何把CFD的 profit/loss 填在 BAS里。

我的简单的做法是把profit 填在Total Sales一栏里，把loss和trading cost 放在purchase里。

但是问了一下我的accountant, 他说要把所有的股票的sales放在Total Sales里，把买的CFD股票放在purchase里， 我一季度的CFD 交易至少有2个millions, 这样一来我就不是small business啦。 。

不知大家是怎么做的。谢谢。

老杏

会计对，你不算small business

hornsay

原帖由 clur 于 2009-10-28 21:20 发表
会计对，你不算small business

为什么？CFD和外汇保证金交易没有区别，你总不能说我买进1million AUD， 卖掉时是1.01million, 我的sales就是1.01million, 但其实本金只有可能10K.

老杏

我觉得这就和做生意一样，假如你从供货商A处订了货，说先给定金100，余额10000月底给。然后转手就卖了11000。之后把余款给了供货商，自己挣了1000。算销售额的时候应该是11000，而不是本金100.

如果不确定，打电话给ATO吧。

hornsay

这个事情看来搞大了，如果真的是这样的话，我没法享受small business的优惠了，本来还打算在12月底前去买辆车呢。

老杏

先问问ATO确认一下再说吧。不过没有50%还有30%吧？

hornsay

The Simplified Taxation System (STS)

The Simplified Taxation System (STS), administered by the Tax Office, provides an opportunity for eligible small businesses to take advantage of arrangements regarding the treatment of cash accounting, depreciation and trading stock. Following announced improvements in the May 2006 Budget, the STS is likely to be more attractive to more small businesses.

From 1 July 2007, the turnover threshold will rise from $1 million to $2 million and the $3 million depreciating assets test is to be removed.

Businesses who adopt STS will qualify for roll over relief for depreciating assets and the benefit of the enhanced capital gains tax small business concessions, without having to meet the usual net assets threshold.

In addition, rules around accounting methods and re-entry to the simplified tax system have been relaxed. Businesses no longer have to use the Simplified Tax System accounting method and if they have withdrawn from the STS they can re-enter if they choose. Previously, STS taxpayers who chose to leave the STS could not re-enter the STS for at least five years.

These changes are on top of the two current main benefits businesses can access by adopting the STS. The first of these are the simplified depreciation method for depreciating assets costing less than $1000 which can be written off immediately. Most other depreciating assets are pooled and deducted at a rate of either 30% or 5%, depending on their effective life.

The other current benefit is the simplified trading stock rules which mean businesses only need to account for changes in the value of trading stock if the value of stock on hand changes by more than $5000 from the beginning to the end of the year.

However, the STS option is not for every business and to help small businesses to decide whether to enter the simplified tax system, we have devised an online tool – ‘STS - is it for you?’ that is available from our website (http://www.ato.gov.au/content/18773.htm).

不知道是不是需要申请STS first?

老杏

那个链接上最明显的一段话
"The simplified tax system (STS) no longer operates for the 2007–08 and later income years, and has been replaced by the small business entity provisions. You can continue to use the concessions that were in the STS if you are a small business entity."

swesley

STS早没了，现在是SBE concession,以前的STS只要不超过SBE threshold现在还可以用STS

qichxi

我强烈的建议有个牛人能写个置顶帖说明一下股票，期货，CFD的税收政策。

不仅仅是我，看了好几个贴大家都有同样的问题。