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[av_heading heading=’如何运营您的自营养老金’ tag=’h1′ link=’manually,http://’ link_target=” style=’blockquote modern-quote modern-centered’ size=’6vw’ subheading_active=’subheading_below’ subheading_size=’20’ margin=’0′ padding=’0′ icon_padding=’10’ color=’custom-color-heading’ custom_font=’#000000′ icon_color=” show_icon=” icon=” font=” icon_size=” custom_class=” id=” admin_preview_bg=’rgb(34, 34, 34)’ av-desktop-hide=” av-medium-hide=” av-small-hide=” av-mini-hide=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=”][/av_heading]

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自营养老金与其他受监管的养老金具有相同的作用,通常不同之处在于,自营养老金的成员也是受托人,并控制其自营养老金的投资以及其福利的支付。如何运营您的自营养老金?请看下文。
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只为退休储蓄

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您的自营养老金必须满足唯一目的测试。自营养老金其唯一目的是向养老金成员或在退休前去世的成员亲属提供退休金。

您的自营养老金必须遵守唯一目的测试,才有资格享受的税收优惠。
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自营养老金供款类型

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  • 强制性雇主供款
  • 非强制性自主供款,例如:
    • 成员的个人供款(包括员工和自雇人士的供款)
    • 代表成员个人供款
    • 配偶供款
    • 政府共同供款。

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养老金的资金滚动和转移

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成员的自营养老金通常可以在他们同意的情况下在养老金系统内滚动或转移。

如果您申请从其他养老金转移资金到自营养老金,该基金可以在处理您的请求之前要求您证明您的自营养老金是合规自营养老金。
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税收

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自营养老金的收入通常按15%的优惠税率征税。要获得此利率,您的基金必须是遵守自营养老金法律和规则的“合规基金”。对于不合格的基金,税率是最高边际税率。

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资本收益

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如果相关资产已拥有至少12个月,则符合条件的自营养老金有权享有三分之一的资本利得税(CGT)折扣。

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费用

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符合条件的自营养老金有权从其应税收入中扣除以下任何损失或支出:

  • 获得或产生应课税收入的支出
  • 为获取或产生这种收入的必要业务支出。

免税养老金收入相关的损失和支出通常不可扣除,因为它们是在赚取免税收入时产生的。如果该基金既有积累成员又有退休金成员,则可能需要分摊费用以确定该基金可扣除的费用金额。
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下期预告

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作为受托人,您的主要职责之一是管理基金的投资。下周,我们将讨论有关管理您的基金投资的话题。
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免责声明:本文所涉及的事实信息仅供参考,信息不能用于购买投资相关产品及服务、金融产品或替代专业会计、税务、法律或其他专业咨询者提供的咨询意见。在作出决定或采取行动前,您应咨询海嘉会计师事务所专业金融或税务服务人士。尽管我们尽力保证信息来源可靠性以及编译的准确性,但海嘉会计师事务所不对任何信息出现差错或遗漏,以及因使用该信息而获得的结果承担法律责任。

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点击下方按钮与我们联系!
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