最近和老婆准备做个小生意,在选择partnership和company之间摇摆不定.
我个人偏向partnership,觉得简单,但是听人说做company会有很多税务上的好处,这些具体是什么?
我和老婆想买车用于生意,company和partnership哪一个可以方便入账?
总听别人说做company就是拿dividend,难道作公司无法给自己派发wage吗?
谢谢大家帮助!
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In short company provides more flexibility in tax.
Company can pay shareholders/directors wages. No problem.
You also enjoy limited liability with a company.
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学习啦
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company有哪些税务上的flexibility啊，能不能给说说。
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e.g.
a company can cap the maximum tax rate at 30% as oppose to a partnership where all the income has to be allocated to the partners. Depending on level of income the partners may have to pay up to 46.5% tax.
The 30% tax the company paid can be distributed to the shareholders in future years as (franking credits). So say if the shareholders are making a lot of money this year. The company can pay the tax and return that to the shareholders when they are not earning as much. This way the company is "smoothing" the income and therefore optimising tax.
Companies can also defer tax in many ways like setting up directors loan etc. There are many things the accountants can do when there is a company:)
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However, the owner of the company must be very careful and better not to have director's debit loan account. A lot of owners think the company is mine, so thus the money of the company is mine. They think they can take money out of the company at any time. That's wrong. The owner of the company can only take money out of the company by the way of wages, allowance & dividend, or when the company is being closed down.
When using company name to purchase motor vehicle, have to think about another tax: FBT (Fringe Benefit Tax). Normally, for small business, it would be better to purchase motor vehicle (except van & truck) under individual name if the business was not so profitable. You could still claim motor vehicle expenses under individual tax returns if proper logbook has been done.
http://www.ato.gov.au/businesses ... =0&mfp=&st=
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谢谢!各位帮助!
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Company is a legal entity. P/ship is not. so you can play with company more. but anything you do to p/ship, it'll link to the partner. you really need to look into it more.
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