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在上一期的税务讲堂里,我们列举的可以用于抵税的居家办公费用。这一期我们来详细讲解如何计算这些费用。
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运营费用

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根据澳大利亚税务局的指南有两种计算运营费用的方法:

  1. 申报每小时52澳分的固定费率

您可以使用固定的每小时52澳分的费率,计算在您工作时间内所产生的办公费用(而不是记录所有实际的暖气、冷气、照明、清洁和家具折旧的实际支出)。

要使用此方法,请保留以下任一记录:

然后,您可以在一年的剩余时间内应用此使用量,以确定您的全部申报额度。您需要单独计算以下方面的费用:

  1. 计算您的实际费用

如果您有专用的工作区域,则可以申报额外的居家办公成本以及该区域中用于工作目的的办公家具的折旧。

要计算您专用工作区域的实际费用,您可以:

  • 保留收据上显示您在资产上花费的金额

  • 算出您将这些折旧资产专门用于工作的年份的百分比-您可以按比例申报减免与您的工作有关的折旧资产折旧额

  • 私人使用您的家庭办公室

  • 其他家庭成员使用家庭办公室。

  • 每单位使用功率的成本–有关此信息,请参阅您的电费单

  • 每小时平均使用的单位–这是所使用的每种电器、设备或照明设备每千瓦时的功耗

  • 用于工作相关目的的年度总时数–有关此信息,请参阅您的工作时数记录或日记。

您还必须考虑到家庭的其他成员是否使用家庭办公室,如果需要,则相应地分摊您的费用。

要对价值300澳元或以上的资产申报减免,您需要计算以下两个时间段的折旧:

您可以使用折旧和资本津贴工具来计算价格超过300澳元的设备,家具和陈设折旧的减免额。

如果您没有专用的工作区域,则应计算出暖气、冷气和电费的实际成本。您可以通过计算每小时办公的每个单元的成本并将其乘以居家办公的小时数来得出结果。额外费用的金额通常很少,尤其是当您在工作的同时还有其他人在使用该区域。在那种情况下,照明、暖气或冷气没有额外的成本。

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专用的工作区域

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朱莉娅(Julia)是一名律师,曾在市区一家大型公司工作。朱莉娅的雇主同意她每周可以居家办公两天。

她有一个家庭办公室,在她不去市区的那一天工作。朱莉娅及其家人也将家庭办公室用于私人目的,包括个人使用计算机和存储家居用品。

朱莉娅可以申报居家办公成本,但只有涉及到她工作相关的使用家庭办公室的费用那部分。在计算与她工作相关的家庭办公室和计算机费用时,茱莉亚必须考虑自己的私人使用情况以及家人对家庭办公室和计算机私人使用的情况。
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没有设置工作区

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詹姆斯(James)是一位中学老师。詹姆斯不时在家里的起居室工作,以批改测试题并准备期末报告。他没有专门用于工作的房间。

如果詹姆斯的家人不在家里或不在他的起居室里,他可以申报与其居家办公相关的特定运营费用。这包括他用来准备报告的笔记本电脑折旧中与工作有关的部分,以及起居室照明、暖气或冷气的额外费用。他还可以申报笔记本电脑在家中工作时间的供电费用。

如果他的家人在他批改测试题并准备期末报告的同时在起居室看电视,詹姆斯不能申报他的起居室照明、暖气和冷气的额外费用。但是,他仍然可以申报为笔记本电脑供电所需的电费,以及他用于准备报告的笔记本电脑折旧中与工作相关的比例。

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选择居家办公

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娜塔莉(Natalie)是一家大公司的网络开发人员,通常在市区办公室工作。尽管娜塔莉不需要居家办公,但她的雇主支持她这么做。娜塔莉没有被提供在家里使用的工作设备,所以她用自己的笔记本电脑、互联网、手机和U盘,并在书房完成了她的工作。她的雇主没有补偿这些费用。

娜塔莉有权申报运营费用,包括她的笔记本电脑折旧额中与工作有关的比例,她的办公室书桌和椅子,以及照明,暖气和冷气的百分比。这是因为它反映了她与办公室有关的工作用途,以及使用她自己的互联网和手机进行工作的费用。娜塔莉需要考虑她的私人用途并分摊这些费用。

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场地费用

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如果符合条件,则场地费用=总费用×建筑面积×房屋中的一部分专门用于工作的年百分比

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电话和互联网费用

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  1. 在文件有限的情况下,您最多可以申报50澳元

如果您的电话和互联网是偶尔用于工作用途,并且您申报减免的款项总额未超过50澳元,则可以根据以下条件提出申报,而不必进行账单分析。以下费率可以用来计算出您的工作电话费用:

  1. 您可以计算您的实际费用

如果您的电话或互联网计划有详细的账单,则需要确定在代表性的四周时间内您的工作使用百分比。然后,您可以将其应用于全年。

您需要在合理的基础上计算出百分比。这可能包括:

如果您有捆绑计划,则需要:

对于没有详细账单的计划,应使用相同的方法。

您需要保留每个收入年度为期四个星期的代表记录,以申报减免50澳元以上的减免额。这些记录包括电话和互联网账单。

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