请问各位高人，作为公司股东，投钱给公司，计算利息，那么利息的利率是多少合适呢？
股东收回的利息在报税时是如何计算的呢？
谢谢。
评论
股东借给公司的钱不一定要计算利息。
要算的话股东需要申报利息收入。公司申报利息支出。
评论
谢谢回复，那股东的利息收入是不是按照普通个人收入交税？还是有特别的rate？
评论
恩，加到个人收入里面
利率的话，我觉得5%～10%都可以吧
如果纯粹是自己的公司，没必要收利息了
评论
The first question is whether you borrowed money from bank and on-lend the funds to the company for its operation.
If the answer is Yes, then the ATO would expect you to charge interest on the amount on-lent in order to claim the interest deduction at individual level. The ATO also prefers the interest rate shall be higher than what bank charges you.
Another advantage to charge interest is when the company incurred losses and would be would up, then a capital loss could potentially be available to you if you have to waive or forgive the outstanding loan. It would be very difficult for you to claim a capital loss if interest was never charged. This is because if the loan is an interest free loan and the loan has no nexus with derivation of your assessable income, the loan is likely to be considered as a personal use asset. Capital losses made from the disposal of personal use assets are disregarded.
If interest is to be charged, you need to make sure that the interest rate shall be commercial rate, the ATO can potentially apply Part IVA to non-commercial interest arrangement. However this should only be an issue if the arrangement is entered with a dominant purpose of obtaining a tax benefit.
If interest is charged, then the tax implications should be as follows:
1. The company should be able to claim a deduction for the interest paid to you as long as the funds are used in its business activities;
2. You would be taxed on the interest income received from the company and taxed at your marginal rate.
Also note that if the lender- you are not Australian resident for tax purposes, you need to be aware of the potential non-resident interest Withholding tax, Transfer pricing rules, and thin Capitalization rules at the company level.
评论
跟其他利息收入一样处理。
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