问一个税务方面的问题

ploughman

都说澳洲税高，请问他们是怎么个收税方法呢？和中国的方式一样么？
假设有2个收入档次 3w 6w 。其中低于3w不交税，高于3w缴税，如果收入介于3-6w收10% 高于6 w暂不讨论。
问题：如果收入是5w，怎么个收法？5w×10% ??还是（5-3）w×10% ？？
求普及...

周星星1832

http://www.ato.gov.au/Rates/Individual-income-tax/
Tax rates 2013-14The following rates for 2013-14 apply from 1 July 2013.

Taxable income	Tax on this income
0 – $18,200	Nil
$18,201 – $37,000	19c for each $1 over $18,200
$37,001 – $80,000	$3,572 plus 32.5c for each $1 over $37,000
$80,001 – $180,000	$17,547 plus 37c for each $1 over $80,000
$180,001 and over	$54,547 plus 45c for each $1 over $180,000

The above rates do not include the Medicare levy of 1.5% (see Guide to Medicare levy for more information).
Tax rates 2012-13The following rates for 2012-13 apply from 1 July 2012.

Taxable income	Tax on this income
0 – $18,200	Nil
$18,201 – $37,000	19c for each $1 over $18,200
$37,001 – $80,000	$3,572 plus 32.5c for each $1 over $37,000
$80,001 – $180,000	$17,547 plus 37c for each $1 over $80,000
$180,001 and over	$54,547 plus 45c for each $1 over $180,000

The above rates do not include the Medicare levy of 1.5% (see Guide to Medicare levy for more information).
Non-residentsIf you are a non-resident for the full year, the following rates apply:
Tax rates 2013–14The following rates for 2013–14 apply from 1 July 2013.

Taxable income	Tax on this income
0 – $80,000	32.5c for each $1
$80,001 – $180,000	$26,000 plus 37c for each $1 over $80,000
$180,001 and over	$63,000 plus 45c for each $1 over $180,000

Non-residents are not required to pay the Medicare levy.
Tax rates 2012–13The following rates for 2012–13 apply from 1 July 2012.

Taxable income	Tax on this income
0 – $80,000	32.5c for each $1
$80,001 – $180,000	$26,000 plus 37c for each $1 over $80,000
$180,001 and over	$63,000 plus 45c for each $1 over $180,000

Non-residents are not required to pay the Medicare levy.
ChildrenIf you are under the age of 18, and receive 'unearned' income (for example, investment income), special rates apply. See Income of individuals under the age of 18.
CalculatorsA simple tax calculator is available to help you calculate the tax on your taxable income. The Comprehensive tax calculator also takes into account Medicare levy, higher education loan scheme repayments, tax offsets and tax credits to give you an estimate of the amount of your tax refund or debt.
[url=]Tax deducted from my pay[/url]If you want to know how much your employer (or other payer) is required to withhold from payments to you, use the Tax withheld calculator.

ploughman

星星这太专业了。

MICHELLE07

星版分享的税率已经很详细了，要补充的是: 未成年人和外国人的税率略有不同。


相比中国:
个人所得税税率也是递进制的。
雇主对于雇员也实行代扣代缴。

区别是：
税率比中国相对高一些，但起征点也更高。
针对低收入家庭、有困难的家庭、退休人员等，有各种名目的税收减免和补助。

工薪族可以申报和工作相关的费用。

拥有自己的ABN，以CONTRACTOR的方式工作的现象比较普遍，CLAIM和BUSINESS相关的费用名目更多些。

达到报税门槛的人都要自行申报（每年一次），对于已经被WITHHELD的税多退少补。

报税以个人为单位，某些税收福利OFFSETS则以家庭为单位核算，个人报税时提供配偶和孩子的信息。

看你具体想知道哪方面了，最主要的信息来源就是 www.ato.gov.au
其次可以咨询会计师，打电话给ATO等

eastlake

税率的计算方法应该全世界都是一样的，不会出现直接那收入乘以税率的那种算法！
把星星的解释下：
18200以下：不收税
18200-37000：收19%的税
37000-80000：收32.5%的税（当然需要包含37000以下那部分税3572）
。。。。
所以收入5w就是 3572+（50000-37000）*32.5%

ploughman

呵呵，明白，再次感谢。

dreamcat

我觉得澳洲的tax return有点像中国的所得税汇算清缴，不过国内只是企业需要申报，个人是不需要的。