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开车上班的费用如何用于税务减免
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新冠肺炎影响下,很多朋友放弃使用公共交通改用私家车通勤,那么使用自己的私家车产生的费用可以怎么样为我们减免税务呢?
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使用“每公里澳分”方法进行“双倍减免”

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作为相关税法的例外,雇员可以由雇主支付或报销其实际的汽车费用,并且仍然可以按照澳分/公里的方法要求扣除。

在这种情况下,相关税法不适用于以澳分/公里为单位减少雇员的汽车费用申领,因为相关税法仅适用于雇员实际发生的“损失或支出”(例如由雇主已报销的)。按照每公里澳分法计算的减免额是名义上的或认定的减免额,而不是对实际损失或支出的申领额(即它完全基于雇员使用汽车用于工作的公里数,以5,000工作公里数为上限)。实际上,这意味着让雇主报销部分或全部实际汽车开支的雇员可以通过“每公里澳分”方法在其个人纳税申报表中申请汽车开支,从而实现“双倍减免”。
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使用行车日志方法

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尽管许多纳税人会发现要求雇主以固定的每公里收费率报销汽车费用的方式颇具吸引力,但是个人还需要考虑在行车日志方法下的任何申领折旧(或减值)减免的权利(即不使用每公里澳分的方式)。

这是因为,虽然相关税法将阻止员工申领实际发生的已报销的汽车费用作为税务减免,但是税法并未阻止员工申领就其汽车折旧的减免。

税法不否认雇员的申领,这意味着,由雇主支付或报销部分或全部汽车费用的雇员,可以通过以行车日志方式对车辆申领折旧来有效地实现“双倍减免”(相对于每公里澳分方法)。

请注意,根据税务局专员对“汽车”的一般有效寿命估算(即8年),适用于汽车的有效折旧率如下:

  • 价值递减率(DV)为25%(即200%/ 8年)。
  • 原始成本率(PC)为12.5%(即100%/ 8年)。

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