car tax break 是咋回事

postkid

比方在12月底截止前买一10万的车用于商业用途，是不是收入中的5万不用上税?

铁蛋

原帖由 postkid 于 2009-12-8 18:57 发表
比方在12月底截止前买一10万的车用于商业用途，是不是收入中的5万不用上税?

如果10万是不含GST的话, 应该是15万不用交税(政府多给的50%).
你少交的税应该是1万GST+15万*30%=4.5万.

vont

没有明白啊
举例说,买了10万+1万GST的车,用于商业用途.
SOLE TRADER,今年有5万的收入(不是BUSINESS,是已经去掉各种开支的TAXABLE INCOME个人收入)
那么如果加上这个CAR TAX BREAK,TAXABLE INCOME是多少?

[ 本帖最后由 vont 于 2009-12-8 19:38 编辑 ]

hornsay

原帖由 铁蛋 于 2009-12-8 19:30 发表

如果10万是不含GST的话, 应该是15万不用交税(政府多给的50%).
你少交的税应该是1万GST+15万*30%=4.5万.

??????

How about that: 10w/2*30%= 1.5w.

hornsay

原帖由 vont 于 2009-12-8 19:35 发表
没有明白啊
举例说,买了10万+1万GST的车,用于商业用途.
SOLE TRADER,今年有5万的收入(不是BUSINESS,是已经去掉各种开支的个人收入)
那么应该怎么交税?

From business view, suppose you have 5w before tax, so you need pay tax = 5w*30%= 1.5w.

Now you bought car 10w, and you have a small business bonus which means you can save tax: 10w/2*30%=1.5w

So you tax to government is 0. Am I right?

ps: just be careful that there might some kind luxury car tax if over 5w?

铁蛋

原帖由 hornsay 于 2009-12-8 19:36 发表


??????

How about that: 10w/2*30%= 1.5w.

买车的10万也可以扣税.
政府50% tax break 是5万. 加起来就是15万可以扣税.
这只是简单的说明50% tax break.
买车扣税的情况比较复杂,牵扯到车的折旧,还有其它限制, 能扣下的税肯定不是4.5万. 请专业人员解答.

hornsay

原帖由 铁蛋 于 2009-12-8 20:37 发表

买车的10万也可以扣税.
政府50% tax break 是5万. 加起来就是15万可以扣税.
这只是简单的说明50% tax break.
买车扣税的情况比较复杂,牵扯到车的折旧,还有其它限制, 能扣下的税肯定不是4.5万. 请专业人员解答.

No. Car is asset, only has depreciation.

You can't say I bought a car for 10w, so you can claim 3w tax.

qisiwole

原帖由 hornsay 于 2009-12-8 20:40 发表


No. Car is asset, only has depreciation.

You can't say I bought a car for 10w, so you can claim 3w tax.

您了先把tax break怎么回事搞清楚再说行吗，

matthew.ma

普通的车是有cost limit的，09/10财年是$57,180(GST inclusive)，就是说最多可以抵消$25,991的taxable income.
如果你说的商业用途是指的卡车（或类似），那么就可以抵消$45,455的taxable income.
这部分是额外的税务抵扣，asset原本的折旧不受影响。

stephenqiu

对于 turnover 小于$2 million的生意来说，年底前购置超过$1,000的固定资产，ATO给与50% tax break。
商业用车无LCT，所以10万（excluding GST）的车可以在2008–09 business income tax return里claim额外的5万 tax deduction (50% of $100,000) ，若LZ经营的是company，则在适用于30%的company tax rate之后，相当于可以减少15,000的税额；若LZ是sole trader，则适用personal tax rate。另外，折旧的计算不变。

vont

原帖由 stephenqiu 于 2009-12-8 21:56 发表
对于 turnover 小于$2 million的生意来说，年底前购置超过$1,000的固定资产，ATO给与50% tax break。
商业用车无LCT，所以10万（excluding GST）的车可以在2008–09 business income tax return里claim额外的5万 t ...

那就是说,5楼HORNSAY的计算是正确的?
或者说,如果考虑到这个TAX BREAK,一个COMPANY的TAXABLE收入就是(原来的收入-50%的车款)*30%? 所以在我举的例子中,就是(5万-10万/2)*30,正好是零?
然后如果是SOLE TRADOR, TAXABLE INCOME就是(原来的收入-50%的车款)*税率

同理是不是公式中的车款可以变为任何的新购固定资产?

[ 本帖最后由 vont 于 2009-12-9 20:32 编辑 ]

hornsay

原帖由 qisiwole 于 2009-12-8 20:48 发表

您了先把tax break怎么回事搞清楚再说行吗，

http://www.oursteps.com.au/bbs/post.php?action=reply&fid=56&tid=191250&repquote=3157008&extra=page%3D1&page=1

50% Tax Break on New Cars Explained
The federal budget has revealed an increase in the tax break forsmall and other sized businesses when they purchase equipment for morethan $1,000.
This presents a fantastic opportunity particularly for small business in terms of vehicle acquisition as they should be able to claim an exceptional tax rebate.
Simply put, subject to meeting certain criteria, businesses will be able to claim an extra 50% tax break on new car purchases inthe first year of ownership.  This is on top of any standarddepreciation claimed and, in year two, the asset will, for futureaccounting purposes, be valued as if it had just been depreciated asnormal.

                                    
Example
            John buys a car for business use and pays $50K in cash.  
            Inthe financial year 2009/2010 he claims a depreciation of 25% (hisstandard rate, say) plus 50% - resulting in a complete tax write-offfor the year of 75% or $37,500.  
            The following year the car will then be depreciated at the standard rate of 25% as normal but starting from a value of $37,500.
            So John has effectively benefited by claiming an extra tax deduction of $25,000 on his new car!

CharMar

比如说，股票买卖(Stock Trading), 买车，有没有这 tax deduction？
thx.

eagleowl

你那个ABN有赢利的话就能抵

LENNY_DONG

别用COMPANY买车获得BONUS DEDUCTION

因为那样只是延长了缴税时间并没有减税

因为公司的利润变成的UNFRANK DIVIDEND.

WHEN U GET DIVIDEND U NEED PAY TAX BACK