Tuesday, 27 May 2014

澳洲土地税

对于土地税,每个周的征收起点和费率都有所不同: 

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
$82 + 0.375% ?多于$25,000的总数
$250,000 to < $600,000
$926 + 0.575% ?多于$250,000的总数
$600,000 to < $1,000,000
$2,938 + 0.875% ?多于$600,000的总数
$1,000,000 to < $1,800,000
$6,438 + 1.175% ?多于$1,000,000的总数
$1,800,000 to < $3,000,000
$15,838 + 0.7614%*?多于$1,800,000的总数
≥$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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