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[av_heading heading=’外国居民出售澳大利亚房地产须知-资本增值预扣税’ tag=’h1′ style=’blockquote modern-quote modern-centered’ subheading_active=’subheading_below’ show_icon=” icon=’ue800′ font=” size=’6vw’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’20’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=’custom-color-heading’ custom_font=’#000000′ icon_color=” margin=’0′ margin_sync=’true’ padding=’0′ icon_padding=’10’ link=’manually,http://’ link_target=” id=” custom_class=” template_class=” av_uid=’av-kmlmt0kk’ sc_version=’1.0′ admin_preview_bg=’rgb(34, 34, 34)’][/av_heading]

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出售澳大利亚房地产需缴预扣税:

  • 于2017年7月1日当日或之后签约以75万澳元或以上价格购买澳大利亚房地产的任何人士(包括公司)必须扣留购买价格的12.5%并缴给澳大利亚税务局(ATO),但卖方能提供免预扣税证明(意味着预扣税不适用)时除外。
  • 如果房地产买卖合同于2016年7月1日至2017年6月30日之间签订,则预扣税率为10%,并且仅在房地产价值为200万澳元或以上时方适用。

如果您以外国居民身份出售位于澳大利亚的房地产,则必须在财政年度结束时提交纳税申报表,以申报您的澳大利亚应评税收入,包括相关房地产的任何租金及出售该房地产(包括土地)的任何资本增值。所有对房地产的提及均包括土地。

您可以就所支付的12.5%预扣税申请抵免额。您将需要有税号才能提交自己的纳税申报单。

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[av_heading heading=’什么是资本增值’ tag=’h1′ style=” subheading_active=” show_icon=” icon=’ue800′ font=” size=” av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=” icon_color=” margin=” margin_sync=’true’ padding=’10’ icon_padding=’10’ link=’manually,http://’ link_target=” id=” custom_class=” template_class=” av_uid=’av-kmlmy21n’ sc_version=’1.0′ admin_preview_bg=”][/av_heading]

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如果您出售房地产的价格超过其购买价格,则会因出售房地产而获得资本增值。此类资本增值属于您的应评税收入。

要算出您的房地产购买成本,请参见Cost base(成本基数)(https://www.ato.gov.au/general/capital-gains-tax/working-out-your-capital-gain-or-loss/cost-base/)。

如果您是澳大利亚税务居民,则应评税收入包括您在世界任何地方的资产产生的资本增值。

您可以用在线工具Are you a resident?(您是税务居民吗?)确定自己是否属于税务居民(https://www.ato.gov.au/Calculators-and-tools/Host/?anchor=AreYouAResident&anchor=AreYouAResident&anchor=AreYouAResident/questions&anchor=AreYouAResident/questions#AreYouAResident/questions)。

外国居民可会因出售澳大利亚房地产而获得资本增值。这包括出售位于澳大利亚且仅拥有其中部分权益的房地产。

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外国居民卖方

如果您是外国居民卖方,则可以填写变更申请,以申请降低与出售澳大利亚房地产相关的外国居民资本增值预扣税税率。此变更可以将预扣税税率降至零。

这些法律变动会影响2017年5月9日以后将主要住宅作为变更原因要求免征资本增值税的外国居民。除某些情况外,您在澳大利亚出售房地产时无法再就主要住宅申请免征。

澳大利亚居民卖方

如果您是出售房地产的澳大利亚居民卖方,则需要先取得澳大利亚税务局(ATO)的免预扣税证明,然后才能就房地产进行结算。这可确保不会产生12.5%的预扣税。

注免预扣税证明将于14至28天内提供,有效期为12个月。

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如果您购买了价值75万澳元或以上的房地产,除非卖方在结算前向您提供了来自澳大利亚税务局(ATO)的免预扣税证明,否则必须扣留购买价格的12.5%。

如果您购买了价值75万澳元或以上的房地产,但未收到免预扣税证明且未预扣应扣金额,则澳大利亚税务局(ATO)会让您承担应扣金额和利息。

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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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