partnership的公司,其中一股東賣share退股給其他partners ,在公司稅務和當事人的稅務上需要付stamp duty嗎? 如要 應該怎樣計算?
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stamp duty 是州税 要查你所在的State Revenue Office.
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stamp duty 州税。。。买卖公司是 国税(个人所得税/公司税)。。2者没有毛钱关系。。
只有土地过户。车辆过户要交州税。。。
当然还有其他 如农产品买卖(cattle, sheep, goats or swine (or their carcasses)。。或者工资税(payroll tax)等。。
金融类里貌似只有 保险才含 州税。。
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楼上问的是stamp duty.
Stamp duty 是州税 每个州不一样 transfer listed shares 现在都没有stamp duty了 但unlisted shares的话 有的州还有stamp duty 譬如NSW 和SA. 所以具体要看公司在哪个州注册才能决定.
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我是NSW 在partnership裏面賣掉全部shares給其他partners, 在公司稅和個人稅是怎樣處理? 賣掉shares后我是capital loss,依然要付stamp duty嗎?
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The transfer does not affect the tax for the company although it may affect how the company can utilise its carried forward losses.
Stamp duty is calculated based on value of the shares. For small companies this is the value of net assets those shares represent.
You need to calculate Capital gain/loss from the transfer on your individual level. If you made a loss you would not have to pay extra income tax.
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那個不是company,而是partnership,就算賣了股票給其他股東,在公司帳和個人稅務上都不需要交stamp duty 是這樣嗎? 英文不好,請原諒
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Partnership does not have "shares" . It has assets that are own by the individual partners. When you transfer your "share" You are effectively transferring your assets to other partners. Depending on what the assets are there may or may not be stamp duty.
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partnership裏面的股票 賣給其他股東 這樣要交stamp duty?
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你说的是partnership里有jointly owned的股票?
上市公司的股票转让是没有stamp duty的 private company的股票有可能有 要看你在哪个州
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非常感謝TAXBREAK熱心幫忙
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NSW还有stamp duty。NSW OSR去年承诺在01/07/2012取消stamp duty on transfer of business,但是他们放了老百姓的鸽子。。。12年六月的时候申明延期一年取消。So let's see if it happens in July 13...
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