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发表于 27-7-2010 17:59:22
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常用税务术语: Tax offsets
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Tax offsets - what are they?
税收抵扣
Tax offsets directly reduce the amount of tax you have to pay. They are different from deductions, which reduce your total assessable income and therefore your tax by your marginal tax rate. Each dollar of tax offset reduces your tax payable by a dollar regardless of your taxable income.
As a general rule, offsets can reduce your tax payable to zero but on their own they cannot get you a refund. They also cannot be used to reduce any Medicare levy you need to pay.
There are, however, special tax offsets known as refundable tax offsets that can be used to pay your Medicare levy and you can even get a refund from them.
笔记：税收抵扣是直接抵扣纳税额，Tax offset和deduction不一样，deduction是从可纳税收入assessable income中扣除。
一个通用规则是，tax offset可能将你的纳税额减到0，但是不会给你退钱。也不能用于减免需要交纳的Medicare Levy。
但是，被称为可退税税收抵扣的特种税收抵扣是可以用于缴纳Medicare Levy甚至直接退钱的。
Example
You have an overall tax bill of $3,600 which includes a Medicare levy of $100. You have $4,000 of non-refundable tax offsets.
These offsets will reduce your net tax payable of $3,500 to zero, but they can’t be used to reduce Medicare levy, so you will still need to pay $100.
However, if you had $4,000 of refundable tax offsets, then the net tax and Medicare levy would both be paid and you would receive a refund of $400.
Tax offsets are used to:
introduce fairness in the way people in different circumstances are taxed, and
encourage people to do some things the government would like them to do.
Note
Tax offsets used to be called rebates.
Tax offset以前被称作rebate。
Achieving fairness
It could be considered unfair that a person supporting a family or other dependants should pay the same tax as a single person on the same income. To compensate people with dependants for the greater responsibilities they have, various tax offsets may be available to them so they pay less tax, for instance, the spouse tax offset and the parent tax offset.
Encouragement
If the government wants to encourage people to do something, they may offer a tax offset. For instance, the government encouraged people to take out private health cover to reduce pressure on the public health system by offering a refundable tax offset.
Example
Your salary and wage income for the 2007-08 financial year was $32,000. You also had $700 in allowable deductions and $500 in tax offsets.
Your assessable income for the year would be: $32,000.
Your taxable income would be:
= $32,000 – $700
= $31,300
The tax on this would be:
$31,300 - $30,000
= $1,300
$1,300 x 30%
= $390
$30,000 - $6,000
= $24,000
$24,000 x 15%
= $3,600
$390 + $3,600
= $3,990
However, as you have a $500 tax offset, your tax would be:
= $3,990 – $500
= $3,490
例子很清楚地显示了deduction和tax offset之间的差别。 |
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发表于 27-7-2010 13:42:39
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