请问下今年买笔记本电脑还能退税吗

HISOKA

好像听人说今年个人退税开始取消了 想问下是这样吗 谢谢

kevin_m

没听说取消，也不可能取消

理由是工资里面预扣的税 不可能完全等于一年应交的数额

笔记本电脑按比例抵扣（工作，私人用途），一般要折旧分几年扣

另外的确有一个取消的和笔记本电脑有关系，那个叫education rebate 这个是取消了，但是有一个替代的 school kids bonus，就是说不管你买不买笔记本电脑都给你规定的数额

LENNY_DONG

楼主的问题要这样理解

2007 老陆上台第一次 BUDGET

把这个漏洞CUT 的了

本来的话，员工可以用笔记本先SALARY SCARFYICE掉后，个人退税里可以再报一次

但是那次BUDGET后，取消了DOUBLE CLAIM。你只可以CLAIM一次

要么牺牲工资，要退税时报，二者选其一

james_wl

me  too

wykdy

满足什么条件下买笔记本才可以退税呀？做IT的都行么？买个tablet呢？

louis555koo

买别的什么东东还能退税呢，有高人知道不？？？

JohnnySu

louis555koo 发表于 2012-9-11 12:38
买别的什么东东还能退税呢，有高人知道不？？？

What to claim depends on your occupation and expenses. There is no standard formula but as a general guide anything that is work related and out of pocket is deductible.

IAStudio

:)学习了

simonwang

STS-TAX 发表于 2012-9-9 22:27
楼主的问题要这样理解

2007 老陆上台第一次 BUDGET

Can't agree what you said about the change before and after the 2008 budget.

You could never double dip to claim deduction even before May 2008. Once you salary sacrifice, the benefit is provided by the employer hence the employee can not claim further deduction.

LENNY_DONG

simonwang 发表于 2012-9-12 13:18
Can't agree what you said about the change before and after the 2008 budget.

You could never doub ...

Legislation introduced in the 2008 budget, with immediate effect from May 13, effectively closed a loophole in taxation law which had allowed high-salaried individuals to get a laptop computer almost for nothing. By purchasing a notebook — ostensibly for work use — via salary sacrifice, buyers would not pay tax on that part of their income, a saving of up to 45% for workers in the top tax bracket. Such PCs were also exempt from fringe benefits tax (FBT), which is paid by the employer on non-cash benefits which accrue to employees, so neither side came out worse from the deal.

The largesse didn't end there, however. Individuals could also then depreciate the machine (usuallyover a three-year period), scoring further deductions on their taxable income each year. If you sold the PC as second-hand at the end of that period, it might even prove possible to make a profit on the deal.

That rule had been in place since 1995, but everything changed with the May announcement, which eliminated the double-dipping option. While you can still purchase a PC (or other technology items including PDAs) under salary sacrifice rules and not have them subject to FBT, you can't then claim the depreciation on those items against your personal income. Only one level of tax saving will be allowed.

If you've purchased a PC in earlier years and are currently depreciating it, that deduction will be permitted for the 2007-2008 tax years, but not in any subsequent years. While a salaried taxpayer might not typically include depreciation on their return, it is possible to do so.

"Prior to the budget announcement it was possible for an employee to claim depreciation on a work-related laptop computer acquired under a salary sacrifice arrangement, the argument being that it is used at home after hours to perform employment duties," an ATO spokesperson told APC. "The new measure makes it clear that any FBT-exempt eligible work items (like a laptop for an example), especially those provided under a salary sacrifice arrangement, will no longer be eligible to be claimed as a depreciation deduction by the employee."

I am not FBT expert but I am thinking .......

LENNY_DONG

我等某人给我回复

3IX37

STS-TAX 发表于 2012-9-12 13:29
Legislation introduced in the 2008 budget, with immediate effect from May 13, effectively closed a ...

again, i m no FBT expert. but i remember in the old days, computers provided by emplpyer via salary packaging were exempted from FBT. and now there is a strict work-related test needs to be met, so otherwise-deductible-rule can play its trick, if not FBT would still need to be paid.

LENNY_DONG

我们讨论DOUBLE CLAIM 问题，没有讨论FBT问题

simonwang

学术讨论也可以变味,　STS-TAX你不必说等“某人”回复，直接点名就好。听不得不同意见的会计师......

先看看你说的内容：

本来的话，员工可以用笔记本先SALARY SCARFYICE掉后，个人退税里可以再报一次。但是那次BUDGET后，取消了DOUBLE CLAIM。你只可以CLAIM一次。要么牺牲工资，要退税时报，二者选其一。

我的不同意见：

你所说的人退税里可以再报一次是指的什么？once-off deduction or depreciation?　如果是前者，那么，这种做法从没有合法过，因为salary packaging之后就不是自己实际支付购买的了，不能申报deduction。如果是后者，那么你说得后半段“你只可以CLAIM一次。要么牺牲工资，要退税时报”就不成立，因为折旧已经完全被取消了，即使有因公使用laptop的话，就像你贴的那一大段话。

以前可以对因公使用laptop的部分做折旧，这一块的确有不合理的。但是你的理论仔细推敲一下就不成立了。

Google都很容易，正确理解税法变化是做税人的本职。说话更要严谨。不管你是不是自称为Expert，毕竟吃这碗饭的。

BTW，楼主似乎没有说只讨论DOUBLE CLAIM 问题，没有讨论FBT问题。

LENNY_DONG

我花了很久看完你写的内容，我不知道哪里你看出来我是一个听不得别人意见的人。
既然你提出来不同意见，我只能去GOOGLE一段比较符合我的言论的REFERENCE来支持我的言论

如果我的结论是错误的，那请你找出一段官方解释来论证我的错误，我觉得你说的东西有点钻牛角尖，我更希望看到你也能GOOGLE一段官方论点。

其实很多时候我们都在GOOGLE，因为他可以让你学到更多东西，看到不同的观点。

现在会计变化特别快，作为税务会计这几年觉得特别吃力去更新，因为有时客户问的问题特别尖锐特别创新。

GOOGLE很容易？我不觉得，你读书时候写作业天昏地暗找资料容易么？如果你很容易，那我不容易。你比我聪明，我只能说我业务水平不高，专业知识不够扎实。

另外，专业讨论归专业讨论，这里不是专业论坛，你写的那么复杂，让别人怎么消化呢，这是我个人经验之谈。可能大家层次不一样，我更考虑客户感受为准，毕竟我要面对很多客户

如果写了得罪你了，说一次抱歉。我等你回复就像知道为何不可以DOUBLE CLAIM，我好找我以前带我的老板问清楚。

simonwang

You only need to reply to my question: 你所说的"员工可以用笔记本先SALARY SCARFYICE掉后，个人退税里可以再报一次"是指的再报一次什么, claim what？once-off deduction or depreciation?

Is what I said to complicate? Maybe read what you try to express and read the 2008 budget again so you can find the logic is wrong.

It is not 钻牛角尖, simply point out either your statement is misleading or you haven't understand the change of legislation.

jerryclark

看的头晕里晕乎的。

如果我做编程的可不可以找公司说用salary scarfice买笔记本？

公司会有什么损失吗？比如：多缴税？加重会计的工作量，或者会被ATO audit的概率增加？

3IX37

jerryclark 发表于 2012-9-17 16:32
看的头晕里晕乎的。

如果我做编程的可不可以找公司说用salary scarfice买笔记本？

Because your job requires a computer and it is work related, even though it is not FBT exempt now, it would still be FBT-free under other-wise-deductible rule. Put it in another way, it is because the computer would be deductible under your name over time if you purchase it yourself, your employer would not be liable to FBT tax if he pays it for you.

3IX37

STS-TAX 发表于 2012-9-16 13:20
我花了很久看完你写的内容，我不知道哪里你看出来我是一个听不得别人意见的人。
既然你提出来不同意见，我 ...

please excuse my ambiguity as i thought this issue had already repealed. Anyway, i believe both of you have a valid points. and both of you are right. Let me shed some additional light on the issue.

Conceptually speaking there was no double deduction. Practically, there was, which in line with the word used "possible"

Under salary sacrifice plan, employee would be the one paying for the computer as it come out of his wage, only before tax.

Under fringe benefit plan, employer is paying for the computer in addition to the employee's wage.

if the computer is used for work purpose, it does not matter, there is no difference between new rule and old under each plan.

If the computer is not used for work, under the old rule, ATO wouldve had difficulties to set up a case, as employer can argue either way-It can be benefit or part of salary, so can employee.
In theory, if employer pays for it as a benefit, employer can claim it as deductible and old FBT rule exempts it, employee can't claim the depreciation, because he didn't pay the consideration. However employee can also argue it comes out from his payment as salary sacrifice. ATO wouldn't be able to prove otherwise and it would have to give this a benefit of reasonable doubt. It would be really hard for ATO to set up a case to against this. Double dip therefore happens. Despite the fact that it breaches the law, (which comes back to Simon's point, that the law never had allowed this double deduction) But ATO wouldn't be able to prove the case.

under the new rule, it is much clear. if Employee claim the deduction of depreciation,  Employer would have pay the FBT if it is not used for work purpose.

Since this is not professional forum, please forgive my poor structure. i hope it makes sense.

PS. this is pure based on what i understand, might not be fully accurate. All feedback or criticism are welcome.

emptie

jerryclark 发表于 2012-9-17 16:32
看的头晕里晕乎的。

如果我做编程的可不可以找公司说用salary scarfice买笔记本？

首先答案是可以。对双方来说都没有利益上的损失，你赚了一点，雇主的会计多做了几分钟的活。
怎么说你赚了呢？
比方说你工资是50000，salary sacrify 2000去买电脑，工资变成48000，那年终保税的时候就是报48000，而不是50000。税自然就少了2000x30%=600. 相当于你这电脑是1400买的。30%是打比方随便说的，换上你自己的税率就对了。
对于雇主来说他的开支不变，还是50000，48000给你了，2000帮你买电脑了。他可以扣点GST。严格说来，他不用给你交2000那部分的养老金，但没几块钱，一般老板我们不告诉他。
这种情况下买的电脑您就别再折旧扣税了啊，也就是楼上说的double claim.

bennytang

emptie 发表于 2012-9-19 02:18
首先答案是可以。对双方来说都没有利益上的损失，你赚了一点，雇主的会计多做了几分钟的活。
怎么说你赚 ...

请教：那如果自己买个电脑纯工作用，不是salary sacrifice的，是否能够全额退税？这方面的规定是什么？谢谢

tracychen

同问，等解答

bigapple2008

我和公司有个协议，每周一天WFH，然后协议里说了，要有必要的办公设施，座椅，烟雾报警等等。
那我是不是可以依据这个协议，把房租，水电，（全年的1/7,因为就一天在家工作），座椅，电脑等做抵税呢？

lostme

这个double claim 和 机场退税后再年底报税一个道理？

LENNY_DONG

lostme 发表于 2013-1-31 09:59
这个double claim 和 机场退税后再年底报税一个道理？

DIFFERENT THING

CUSTOM ONLY REFUND GST

鱼羊鲜

复杂。。

JohnnySu

bennytang 发表于 2013-1-16 09:34
请教：那如果自己买个电脑纯工作用，不是salary sacrifice的，是否能够全额退税？这方面的规定是什么？谢 ...

Yes if you can prove it is 100% work related.

JohnnySu

bigapple2008 发表于 2013-1-31 09:54
我和公司有个协议，每周一天WFH，然后协议里说了，要有必要的办公设施，座椅，烟雾报警等等。
那我是不是可 ...

Yes you can claim a % of the expenses as home office

bigapple2008

taxbreak 发表于 2013-1-31 14:10
Yes you can claim a % of the expenses as home office

Can you help to do that? Surely, I will pay for it.

JohnnySu

bigapple2008 发表于 2013-1-31 14:24
Can you help to do that? Surely, I will pay for it.

Sure. this is what I do.