我去年10月底来澳洲，在澳洲呆到现在，国内的工作还一直远程在做，四金什么都正常交。请教一下大家，我该如何报税，海外收入会被重复征税么？
评论
不会重复交，保留海外上税的证据。
然后年终报表有填的选项。
评论
一般国内的税率能cover掉澳洲的税率么？不是还有要补充差额的说法吗？
评论
似乎有交换协议，可以不用重复交的。至少我个人这么认为，等高手给你解答吧。
评论
信息太少 没法回答
评论
请问大概需要知道什么信息呢？
评论
结婚了吗在？ 家人孩子都和你移民了吗？
国内房卖了吗？如果没卖，是不是出租了？国内还有什么资产？
来澳洲的目的，是打算常住吗？在澳洲买房了吗？在澳洲还有什么资产吗？
在澳洲还有别的工作吗？l
评论
结婚了
家人都在澳洲
国内房子没有卖，出租了
来澳洲目的是定居
现在还从国内领工资，正规的那种，交四金的。
评论
Whether you are a resident of Australia for income tax purposes is a question of fact.
Based on the facts you provide, it looks to me you will more likely to be classified as an Australian resident for tax purposes.
You would also need to determine whether you will be classified as a ‘temporary resident’. Temporary residents are generally not taxed on foreign income and are only subject to CGT on assets that are classified as ‘taxable Australian property’.
Guidance on the temporary resident rules can be found at the link below:
https://www.ato.gov.au/Individua ... nts---introduction/
Assuming you are not a "temporary resident" for tax purpose, the next step is to check "Double Tax Agreements " b/t China and Australia in respect of your income from China.
The Double Tax Agreement b/t China and Australia can be found at the link below:
http://www.chinatax.gov.cn/2013/ ... 786/part/309787.pdf
You need to pay more attention to Article 14 and Article 15.
Article 14
Independent personal services
1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State except in one of the following circumstances, when the income may also be taxed in the other Contracting State:
(a) if the individual has a fixed base regularly available to him or her in the other Contracting State for the purpose of performing his or her activities; in such a case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) if the individual's stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in any consecutive period of 12 months; in such a case, only so much of the income as is derived from his or her activities performed in that other State may be taxed in that other State.
2. The term "professional services" includes especially those performed in the exercise of independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
Dependent personal services
1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by an individual who is a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived from that exercise may be taxed in that other State.
2. Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any consecutive period of 12 months;
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other State.
3. Notwithstanding the provisions of paragraphs (1) and (2), remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by an enterprise of a Contracting State in international traffic, shall be taxable only in the Contracting State of which the enterprise is a resident.
Whether your income from China will be assessable in Australia is clearly stated in Article 14 and 15 above. You need to apply the double tax agreement to your situation.
Although Australian resident for tax purpose is generally taxed on worldwide income in Australia, the double tax agreements override domestic tax law. You will probably need to obtain tax advice from a tax specialist in China to confirm your tax position because China may not have the right to tax the income earned by you while working for Chinese employer.
评论
看来第15条第一款，我在澳洲呆的时间肯定超过183天了，因此要双重纳税了，是这个意思了吧？
评论
楼主我和你的情况是一样的，最后关于海外收入你是怎么报的税呀？
我也正在为这件事情发愁呢！
谢谢了！
评论
你海外的收入有汇入澳洲么
评论
有的啊，我用它来做贷款买的房啊！
评论
楼主后来怎样报的税?
评论
我也想知道如何报税
澳洲中文论坛热点
- 悉尼部份城铁将封闭一年，华人区受影响！只能乘巴士（组图）
- 据《逐日电讯报》报导，从明年年中开始，因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
- 联邦政客们具有多少房产？
- 据本月早些时分报导，绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联