为中国雇主工作所得的收入真的免税吗？

echo8850

虽然人在澳洲，但是长期为远在中国的雇主工作，请问，中国雇主给我的工资（在中国已经上过税了），是不是不用再在澳洲上税了？

今天，我找的那个会计说这部分收入在澳州是免税的，真的吗？

echo8850

顶  ---有哪位同学知道吗？

flyspirit

是的，不会要你两个地方都上税

harry109

好像要提供中国的纳税证明才能冲销。（在一本避税书上说的）

harry109

最新消息：
广州地税部门出新规，在广州的外籍人士，要定期向地税局申报个税，违者罚2000圆（或以上，没听清楚后半部）

我们这里真的要“好好学习，天天向上”

echo8850

谢谢各位！
我给ATO去了电话，有专员明确回话，长期为境外雇主工作（连续超过91天），工资收入在境外已经课税的话，在澳洲就不用在上税了。
境外投资收入不在此列。

gemei

你确定税务专员理解你的具体状况吗，有两种区别：
1），你为海外雇主工作，你本人在海外且连续工作期间超过3个月；
2），你为海外雇主工作，而你本人在澳洲；连续期间超过3个月；

这两种情况是由区别的，据我个人认为应该按照下面方法处理：

要看你在澳洲收入是多少，如果澳洲收入加上中国收入（含税）超过6000，你有可能要交税，有协定的意思是，双方相互承认纳税人已经缴纳过的税收，比如你在国内收入10万，你已经缴纳了3万的税（只是比喻，不是精确数字），然后你有相关证明，在澳洲你的海外收入就是13万，然后按照澳洲计税方法，重新计算你的税收，如果所计算的税收等于或者小于3万，那么你就需要再缴税（不考虑本地收入的情况下），如果大于3万，那么你还需要缴纳高出3万的部分，如果考虑总收入，即包括澳洲本地收入，那么就是各人本年应纳税额减去3万，剩余就是你当年应缴税额。

有可能描述不准确，请各位批评指正。:

[ 本帖最后由 gemei 于 31-10-2007 20:22 编辑 ]

gemei

Exempt foreign employment income, calculation of tax payable

When you derive foreign earnings that are exempt, the amount that is exempt is used to determine the tax payable on your income that is taxable.

We use exempt income in the calculation of tax payable to ensure that taxpayers with foreign earnings that are exempt from Australian tax under the exempt employment and approved projects provisions are levied a similar rate of tax on their assessable income as taxpayers earning the same overall income from assessable sources.

If we do not take exempt income into account in calculating tax payable, a taxpayer with exempt foreign earnings and assessable income would have the advantage of lower marginal tax rates and the full amount of concessional deductions to significantly reduce Australian tax, compared with a taxpayer earning the same overall income from Australian sources.

What are apportionable deductions?
In calculating tax payable on assessable income, certain deductions must be apportioned between exempt and assessable income.

Apportionable deductions are those deductions allowed or allowable in respect of gifts to a specified institution, funds, etc. These are deductions that cannot be appropriately related to the earning of the assessable income. The deduction is apportioned (based on quantum) between the exempt and assessable income.

Other deductions in respect of tax agents’ fees and superannuation contributions are not apportionable and are therefore treated as relating exclusively to assessable income.

我怎么没有找到关于不缴税的说法呀？