2012 年稅務講座

王年生會計師

18th August 2012

Before we start

•新稅法消息•個人 , 公司稅率調整•投資房地產的影響•稅務局偵查方向

新稅法消息

Budget 2012: the tax numbers• Tobacco excise increases: $532 million• Petrol excise / RUC increases: $421 million• Tax credit changes: $117 million • Mixed use assets: $109 million

新稅法消息

Budget 2012: tax credits Three credits removed with effect from 2012/2013 because they were “poorly targeted”1.Income under $98802.Childcare and housekeeper credit3.Children’s active income $2,340

新稅法消息

Budget 2012: Student Loan

•Student loan voluntary repayment bonus will be removed from 1/4/2013•Repayment rate increase to 12c over threshold ($19,084) from 1/4/2013•Data match between Customs and IRD

新稅法消息

Budget 2012: Kiwisaver•Kiwisaver Member Tax Credits (MTC): From 1/7/11 Maximum amount of MTC paid is reduced to $521.43•This means member must contribute $1,042.86 in order to receive maximum MTC of $521.43•Employer Superannuation Contribution Tax (ESCT) : from 1/4/12 Exemption for kiwisaver removed•Minimum employers contribution from 2% to 3%: from 1/4/2013•New disclosure rule – fees, performance, return, assets, portfolio holdings

新稅法消息

IncomePersonal Tax rate

 $0 - $14,000  10.5%

 $14,001 - $48,000 17.5%

 $48,001 - $70,000 30.0%

 Over $70,000 33.0%

新稅法消息

•Gift Duty Abolition•From 1/10/2011

•Document still required•Deed of gift for trust•Land transfer record

新稅法消息

•GST Zero Rated – Sales & Purchases•After 1/4/11

•Purchaser must be GST registered•Intention to make taxable supplies•Not intend to use the land as principal place of residence

新稅法消息

•1/4/2011 公司稅率將從 30% 降到28%•信託稅率維持 33%•GST 15%•1/4/2011 - 建築物折舊扣除將不再被允許 ( 預計使用年限 50 年以上（如出租房屋和辦公樓）

房地產影響•建築物折舊扣除將不再被允許 ( 預計使用年限 50 年以上（如出租房屋和辦公樓）•這些變化將影響到房東，物業投資，物業投資公司和一些 Business owner;•維修和保養 , 建築物以外的折舊ok

稅務局偵查方向

•119.3m over four years (2010 budget)•2011 $86.9m assessed, further $115.3m•78.4m over 4 years (100m per year)

•Hidden economy•Debt collection•Pursuit of unfiled tax returns

Cases

•Penny & Hooper•Tax Avoidance•Arms-length•Reality of the business structure•How it operates commercially•Personal contribution

Questions

Part II

每天一分鐘輕鬆作帳 - 最簡單的雲端會計系統 Xero

Part II

Part II

Part II

Agenda

What is Xero?

What is Xero?

What is Xero?

Top 10 Reasons why Customers love Xero