新南威尔士州土地税(悉尼所在的州)Rates and thresholds税率和起征点
Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold. The rate of tax is $100 plus 1.6 per cent of the land value between the threshold and the premium rate threshold and 2 per cent thereafter.
土地税的计算是针对你拥有的所有的在起征点以上的土地价值。征税税率规定是:100澳元+起征点后的溢价值1.6%以及2%。
If land is owned by a trustee of a special trust the land tax threshold does not apply and land tax will be charged at a flat rate of 1.6% of the taxable land value up to the premium threshold of $2,366,000 and then 2 per cent thereafter.
如果土地由特殊的委托人拥有,土地税起征点不适用,并且土地税将会按照1.6%的比例税率的土地应税额,达到2,366,000的溢价边缘以后,按照2%的比例
If the combined value of your land does not exceed the threshold, no land tax is payable.
如果你的土地总价值没有超过起征点,就不需要缴税
The land tax threshold for 2011 is $387,000.
2011年的起征额度是387000澳元
A premium land tax marginal rate of 2% applies on the total taxable land value above the premium threshold ($2,366,000).
土地总的溢价值超过2,366, 000,按照2%的边际税率征收.
昆士兰土地税 (布里斯本和黄金海岸所在的州)
一、税率:
1、个人的税率(除了在外业主和受托团体)
序号 | 应税额 | 税率 |
1 | $0–$599,999 | 0 |
2 | $600,000–$999,999 | 500$+(实际应税额-6000)?% |
3 | $1,000,000–$2,999,999 | 4,500$+(实际应税额-1,000,000)?.65% |
4 | $3,000,000–$4,999,999 | 3,750$+(实际应税额-3,000,000)?.25% |
5 | ≥$5,000,000 | 62,500$+(实际应税额-5,000,000)?.75% |
2、公司,受托人和在外业主的税率
序号 | 应税额 | 税率 |
1 | $0–$349,999 | 0 |
2 | $350,000–$2,249,999 | 1,450$+(实际应税额-350,000)?.7% |
3 | $2,250,000–$4,999,999 | 33,750$+(实际应税额-2,250,000)?.5% |
4 | ≥$5,000,000 | 75,000$+(实际应税额-5,000,000)?.0% |
维州土地税 (墨尔本所在的州)
2009 & 2010 信托人附加税率
| |
所有的应税土地价值
|
应交土地税
|
< $25,000
|
0
|
$25,000 to < $250,000
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$82 + 0.375% ?多于$25,000的总数
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$250,000 to < $600,000
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$926 + 0.575% ?多于$250,000的总数
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$600,000 to < $1,000,000
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$2,938 + 0.875% ?多于$600,000的总数
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$1,000,000 to < $1,800,000
|
$6,438 + 1.175% ?多于$1,000,000的总数
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$1,800,000 to < $3,000,000
|
$15,838 + 0.7614%*?多于$1,800,000的总数
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≥$3,000,000
|
$24,975 + 2.25% ?多于$3,000,000的总数
|
* The surcharge phases out for landholdings in excess of $1.8 million. For landholdings valued at or over $3 million, the surcharge is zero and the normal marginal rate applies.
附加部分针对持有超过180万澳元的土地。对于土地价值大于或等于300万,附加部分记为零,并且用于正常的边际税率。
最后告诉国内的投资者朋友们,投资海外,特别是澳大利亚,一定要先从专家那里获得投资资讯和更新的市场信息,才能让您的财富插上翅膀,越飞越高。
作者简介:Victor Liu 刘磊先生
中国外国专家局专家资质;
国际注册高级理财规划师;
《钱经》、《私享》杂志特约海外置业与投资专栏作者、特约评论员;
《重庆青年报》特约海外置业栏目作者;畅销书《决胜海外房地产》作者;
私人银行家认证课程(CPB)—海外房产投资实务课程讲师;
中国银行ICIE(International Certified Investment Expert)培训课程—高端人群海外房产投资讲师;
北京当代金融培训中心房地产讲师;
澳大利亚Simonds(西蒙斯家建集团)首席房产投资策略分析师;新浪微博:Victor刘磊 ;
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