关于注册公司结构的疑问，寻求帮助

oliverxia

两人合伙准备开个咖啡店annual turnover在30到50万左右,对于公司的注册结构有疑问.具体:

1)是注册partnership还是company? 具我了解partnership 的income按照personal income交税即没有公司所得税.如果注册成company,是不是company income的利润交完30%的公司所得税后分到个人手上还得再交一次个人所得税?
2)因为本人做845商业移民有中介说注册company可以使得自己公司资产和个人资产看上比较清晰,但是移民移民要求也没有说一定要pty ltd这点而且我本人觉得资产是否清晰这个解释不知从何说起。有没有高手可以解释一下.

抛开company比partnership需要更多的税务花费不谈,主要担心是否company要交比partnership更多的税,还有是否移民申请的时候如果公司是partnership结构的怕会遇到麻烦
？
谢谢大家了

shuangchao

If you are runng a business for the purpose of migration, company is recommended structure as migration officers are more used to review 845 cases with company structure. Company will not bring you extra tax burden, you will not be double taxed. If you are still not convinced, you should ask a few more migration agents since migration is your primary goal.

Momotaba

原帖由 oliverxia 于 2012-3-31 22:24 发表
两人合伙准备开个咖啡店annual turnover在30到50万左右,对于公司的注册结构有疑问.具体:

1)是注册partnership还是company? 具我了解partnership 的income按照personal income交税即没有公司所得税.如果注册成compan ...

是不是company income的利润交完30%的公司所得税后分到个人手上还得再交一次个人所得税?

如果你们两个人合伙开公司，那么你们两个就是share holder，那公司交完30%的income tax之后，分给你们的钱就是dividends。

你们两个作为个人，是要declare dividends as assessable income，但是因为公司交了30%的税，你们两个应该entitled franking credit offset。


另外，关于是partnership好还是company好，这个要看个人情况，看一下下面税局的链接是介绍各种business structure的利弊的，包括partnership 和 company:

(对不起现在ATO website is down,链接明日奉上)

最后想说，如果楼主没把握，还是找个会计咨询一下的好。

JohnnySu

A company structure is better in every perspective from limited liability to flexibility for profit distribution to the ease for ownership transfer. You will not pay extra tax under a company structure.  In my opinion however the different structures do NOT make much difference in the VISA application process. All you need to make sure is that you meet the turnover and asset requirements. I have many clients who are in the process of getting their VISA status (892,845 etc) Text me if you have questions.