澳大利亚税务相关知识小结(TFN、ABN、GST)

对于在澳洲成立的公司而言,澳洲税务有三个需要引起重视的概念,分别是TFN、ABN和GST。

TFN是税号(Tax File Number),这个是澳洲税务局ATO分配给个人(individual) 的唯一号码标识,通常都是9位数字,主要是用来管理个人税务的。

 

ABN是澳大利亚商业编号(Australian Business Number),是一组独特的11位数字的号码,通常是一个组织用来跟税务局或另外一个组织(比如公司)打交道用的。

澳洲组织的形式一般有4种:公司(company),合伙(partnership),信托(trust),个体工商户(sole trader)。

做生意比如开发票(invoice)的时候,一般需要ABN号。申请ABN号并不是强制的, 但是如果需要缴纳GST(商品与服务税)的话,必须要有ABN号.ABN是由澳洲税务局(ATO)和澳洲商业登记局(ABR)管理的。

 

TFN一般是工作中作为雇员(employee)在雇主(employer)需要代扣个人税时(PAYGW——PAYG withholding tax)用的, 这个时候员工和老板是雇佣关系, 员工一般都享有雇员的所有权力(比如, 老板要付员工工资, 如果你满足情况的话, 老板还需要给你交养老金superannuation、年假等等)。

如果你需要使用ABN号, 那你基本上属于个体工商户 (Sole trader), 这属于商业(Business)类别, 和老板的关系就是商业对商业(business to business)。那么你们之间的关系就不是雇员和雇主了。 老板按照你们之间的约定/合同(contract)给你的钱就是你的全部收入(相当于承包/分包等)。

老板没有义务负责雇员个人的税务, 雇员需要自己申报/缴纳“现收现付制”(PAYG), 退休金 (superannation),商品及服务税(GST)等等。这种情况下, 年底报税时, 你的总收入(total income)会包括打工做雇员(employee)的收入还有做个体生意(sole trader)的收入。

一般情况下,个人收入需要交个人所得税(income tax). GST是商品及服务税(Good and Service Tax),GST跟个人直接收入没有直接关系。

“GST is a broad-based tax of 10% on most goods,services and other items sold or consumed in Australia. ”GST是个人所得税之外的一种税,当在澳洲销售货物,提供服务或相关活动的时候,才需要缴纳GST,这个税一般是销售额的10%。

GST也可以抵扣,就是说在做生意中提供销售额的时候收取别人的税(GST collected),可以扣减在别人那里购买商品或服务时候交的税(GST paid),最终需要交给税务局ATO的是:你收取的别人的税(GST collected)减去购买商品或服务缴纳的税(GST paid)。

此外,如果每年的年收入不超过$75,000的话,可以不注册GST。

以上是对澳洲税务中TFN、ABN、GST的讲解。在澳洲从事商业活动,会经常使用到这三个概念。因而,了解TFN、ABN和GST的概念与政策是非常重要的。

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