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2012 年稅務講座 王年生會計師 18 th August 2012

2012 年稅務講座 王年生會計師 18 th August 2012. Before we start. 新稅法消息 個人 , 公司稅率調整 投資房地產的影響 稅務局偵查方向. 新稅法消息. Budget 2012: the tax numbers • Tobacco excise increases: $532 million • Petrol excise / RUC increases: $421 million • Tax credit changes: $117 million • Mixed use assets: $109 million.

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2012 年稅務講座 王年生會計師 18 th August 2012

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  1. 2012 年稅務講座王年生會計師18th August 2012

  2. Before we start 新稅法消息 個人, 公司稅率調整 投資房地產的影響 稅務局偵查方向

  3. 新稅法消息 Budget 2012: the tax numbers • Tobacco excise increases: $532 million • Petrol excise / RUC increases: $421 million • Tax credit changes: $117 million • Mixed use assets: $109 million

  4. 新稅法消息 Budget 2012: tax credits Three credits removed with effect from 2012/2013 because they were “poorly targeted” Income under $9880 Childcare and housekeeper credit Children’s active income $2,340

  5. 新稅法消息 Budget 2012: Student Loan Student loan voluntary repayment bonus will be removed from 1/4/2013 Repayment rate increase to 12c over threshold ($19,084) from 1/4/2013 Data match between Customs and IRD

  6. 新稅法消息 Budget 2012: Kiwisaver Kiwisaver Member Tax Credits (MTC): From 1/7/11 Maximum amount of MTC paid is reduced to $521.43 This means member must contribute $1,042.86 in order to receive maximum MTC of $521.43 Employer Superannuation Contribution Tax (ESCT) : from 1/4/12 Exemption for kiwisaver removed Minimum employers contribution from 2% to 3%: from 1/4/2013 New disclosure rule – fees, performance, return, assets, portfolio holdings

  7. 新稅法消息

  8. 新稅法消息 • Gift Duty Abolition • From 1/10/2011 • Document still required • Deed of gift for trust • Land transfer record

  9. 新稅法消息 • GST Zero Rated – Sales & Purchases • After 1/4/11 • Purchaser must be GST registered • Intention to make taxable supplies • Not intend to use the land as principal place of residence

  10. 新稅法消息 1/4/2011 公司稅率將從30% 降到28% 信託稅率維持33% GST 15% 1/4/2011 -建築物折舊扣除將不再被允許 (預計使用年限50年以上（如出租房屋和辦公樓）

  11. 房地產影響 建築物折舊扣除將不再被允許 (預計使用年限50年以上（如出租房屋和辦公樓） 這些變化將影響到房東，物業投資，物業投資公司和一些Business owner; 維修和保養,建築物以外的折舊ok

  12. 稅務局偵查方向 119.3m over four years (2010 budget) 2011 $86.9m assessed, further $115.3m 78.4m over 4 years (100m per year) Hidden economy Debt collection Pursuit of unfiled tax returns

  13. Cases Penny & Hooper Tax Avoidance Arms-length Reality of the business structure How it operates commercially Personal contribution

  14. Questions

  15. Part II 每天一分鐘輕鬆作帳 - 最簡單的雲端會計系統 Xero

  16. Part II

  17. Part II

  18. Part II

  19. Agenda • Who is Xero? • What is Xero? • Xero Demonstration • Add-on

  20. What is Xero? • Xero is the leading online accounting system • Listed on New Zealand Stock Exchange, market cap NZ$525m • In July 2012, 100,000 clients • Customers in 100+ countries

  21. What is Xero?

  22. What is Xero? • Xero is the leading online accounting system • Listed on New Zealand Stock Exchange, market cap NZ$525m • In July 12, 100,000 clients • Customers in 50+ countries

  23. Top 10 Reasons why Customers love Xero • Automated daily bank feeds • Fast, simple and customised invoicing • Anywhere, anytime • Real-time collaboration with advisors • Safe & secure data • Quick & easy GST returns • Cash-flow clarity • Unlimited support at no additional cost • No installation, upgrades or maintenance • Pay as you go with no upfront-costs

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