税务常识第35期 – 2014-2015 财年预算案- 税务概要

5月13号财长公布了2014-2015 财年的联邦预算案。就如预算公布前所预期的一样,此次预算案对很多政策都有了重大的改革, 总体来讲对低收入和福利人士影响更大一些。税务方面的改革只是皮毛而已。

以下是预算案中税收方面的重点:
1. 年收入18万元以上者须要缴纳额外2%的赤字税(Deficit levy),也就是说税率会从45%上升到47%。此税种是暂时性,从2014年7月1号起维持3年,。
这项举措原先是要包括所有8万年收入的纳税人, 但是最后关头还是变成18万,影响的客户甚微。

2. 从2015年7月1号起,公司税率减少1.5%至28.5%。但是大公司须要缴纳额外1.5%的税(Paid parental leave levy)用以资助带薪育婴假计划,也就是说大公司的税率还是30%。
自由党联盟在如此紧迫的情况下,还能坚持这个承诺,实属不易。也不知最终会不会变化。

3. 从2014年7月1号起,大多数的赡养补助(Dependant offset)会被取消。

4. 从2014年7月1号起, 退休金保障率(Super guarantee rate)升至9.5%。

5. 允许把非减让养老金(Non-concessional superannuation contribution)超出的额度提前取出。

6. 退休年龄将在2023年从65岁提至67岁,在2035年进一步提高至70岁。1958年7月1号前出生的不会受影响。

7. 燃油税将会重新与通胀指数挂钩。汽油费会随之上涨。

另外从2014年7月1号起,个人会收到税收报告(Tax receipt),此报告会说明政府如何使用个人所付的税, 比如你交的税多少用于国防,教育, 修路等等。

(以上只代表本人个人观点并不适用每个人, 有关建议不能作为您行动的依据)

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