本平台将致力于为您提供与您在澳洲的投资项目相关的法律信息与服务、同时也会将与中国企业及个人投资者热切关注的产业相关澳洲新闻、最新行业规定等讯息及时传递给您。

澳洲企业相关税收政策

税收

对于澳大利亚居民和实体在世界范围内的收入，以及来源于澳大利亚的非居民收入（以相关双重课税协议为准），澳大利亚都会征税。

联邦政府和州政府都会征收不同形式的直接和间接税金，例如：

联邦政府

所得税和资本增值税

广义上来讲，澳大利亚对个人纳税人三个来源的收入征收所得税：个人收入（例如薪资）、营业收入和资本增值。个人收入的所得税率是递进式的。公司的收入税率统一为30％。通常情况下，对于非居民在澳大利亚的收入，只对来源于澳大利亚的收入征税。大多数企业都需要根据其预计应付税金按季度分期支付税款（到期即付，简称PAVY）。一般情况下，资本增值税的税率为获得该收益的个人适用的所得税率。对于非居民个人和信托，只要该个人或信托获得应税财产截止至2012年5月8日的估值，截止至该日期获得的收益可获得50%折扣。在该日期之后的任何收益均没有折扣。只有资本增值收益实现后才需要纳税。

附加福利税（FBT）

FBT适用于大多数附加福利（通常是雇主提供给其员工的非现金福利），但不是全部。大多数附加福利还要在员工每年必须递交的个人所得税纳税申报表中包含的工资单上予以体现。

商品及服务税（GST）

GST是澳大利亚大多数商品和服务税，税率为10%，由澳大利亚的最终消费者承担。

间接税收

对于例如汽油、石油、酒类和烟草等商品，将征收间接税。

养老金税

支付给养老金（退休金）计划的款项将被征税。支付给养老金基金的优惠供款（即雇主的供款、工资折扣供款、和自营职业者的供款），在支付时应缴纳15%税金。优惠供款存在金额上限，当超过上限时，需要缴纳额外税款。

代扣税金

如果澳大利亚房地产的外国投资者居住于具有有效的信息交换协议的辖区内，可以通过托管投资信托代扣税金制度享有15%的优惠税率，而不是30%。其中包括中国、英国、美国、新西兰、印度尼西亚、新加坡和马来西亚。

州政府

各州政府分别征收各自的税款，例如员工工资支付税、博彩税、车辆税、土地税和/或印花税。

需要注意的是澳大利亚的税收体系是复杂的，在不遗漏其他相关税收或所需详细信息的情况下，无法被概括以分析其影响。强烈建议在采取任何措施前征询专门的税务意见。

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【专业干货——助您成功投资澳洲业务】

以下是我们将在最近即将为您带来的专题信息：

· 技术与知识产权保护

以下是我们将在最近即将为您带来的专题信息：

· 澳大利亚背景篇：包括澳大利亚政府制度、法律制度、企业结构

· 其他常见领域法律与规定：技术与知识产权保护、反垄断和消费者保护法、合同法、公开接管、电子商务、商业移民和雇主担保签证、房地产、环境法、气候变化相关规定

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Tax in Australia

Australia imposes taxation on the worldwide income of persons and entities resident in Australia for tax purposes and the income of non-residents sourced in Australia (subject to any relevant double taxation agreement).

Different forms of direct and indirect taxes are levied by both the federal and state governments, such as:

Federal Government

Income Tax andCapital Gains Tax

Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages),business income and capital gains. Income received by individuals is taxed at progressive rates. Income derived by companies is taxed at a flat rate of 30%. Non-residents are normally taxed on Australian income derived from Australian sources only. Most businesses are required to pay quarterly (Pay as you go orPAYG) instalments throughout the year based on their estimated tax liability. Generally, capital gains are taxed at the income tax rate applied to the person making the gain. For non resident individuals and trusts, a discount of 50% will apply to the gain accrued up to 8 May 2012, provided that the individualor trust obtains a valuation of the taxable property as at that date. No discount applies to any gains accrued after this date. A capital gain is only subject to tax when the gain is realised.

Fringe BenefitsTax (FBT)

FBT is applied to most, although not all, fringe benefits (which are generally non-cash benefits by an employer provided to itsemployees). Most fringe benefits are also reported on employee payment summaries for inclusion on personal income tax returns that must be lodged annually.

Goods andServices Tax (GST)

The GST is a value added tax of 10% on most goods and services transactions in Australia and is intended to be paid by the ultimate Australian consumer.

Indirect Taxes

Indirect taxes are levied on goods such as petrol, oil,alcohol and tobacco.

SuperannuationTax

Tax is levied on payments made to superannuation (pension) schemes. Concessional contributions (being contributions by employers, salary sacrifice contributions and contributions by self employed persons) to superannuation funds incur a tax of 15% when paid. There is a cap on how much can be contributed in concessional contributions and, if the cap is exceeded,the member incurs excess tax.

Withholding Tax

Foreign investors in Australian real estate can enjoy a concessional tax rate of 15% rather than 30% through the Managed Investment Trust Withholding Tax Regime if the foreign investor resides in a jurisdiction with which Australia has an effective Exchange of Information agreement. This includes China, United Kingdom, United States of America, New Zealand,Indonesia, Singapore and Malaysia.

State Government

The individual state governments each levy taxes such as employee payroll tax, gambling taxes, motor vehicle taxes, land tax and/or stamp duty.

Please note that the Australian tax system is complex and cannot be summarised without omitting other relevant taxes or the details required to analyse its impact. It is strongly recommended that tailored tax advice be sought before any steps are taken.

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【We provideexcellent, expert advice to businesses wishing to invest in Australia.】

The coming topics include:

· Protection of Technology& Intellectual Property

We will also bring you many more valuableinformation and news relevant to your investment in Australia in our laterrelease, such as:

· Background information of Australia, includingAustralian government, legal system, and business structures, etc.

· Laws and regulations in various common areas,including protection of technology and intellectual property, anti-trust andconsumer law, contract law, business migration, real property, publictakeovers, and electronic commerce etc.