財(cái)務(wù)管理第二章課件-在線瀏覽
2025-01-25 12:21本頁(yè)面
【正文】 Martin, Burrow, Nguyen: Financial Management 5e 169。 2022 Pearson Education Australia An introduction to ine taxation ? Type of taxpayers ? Individuals ? Employees, selfemployed persons running their own businesses, and member of a partnership. ? Companies ? Fiduciaries(信托） Petty, Keown, Scott, Martin, Martin, Burrow, Nguyen: Financial Management 5e 169。 2022 Pearson Education Australia Example calculation of taxable ine: Individual ? Jane Piper has been working as an apprentice plumber for J amp。 2022 Pearson Education Australia Example calculation of taxable ine: Business ? During the financial year just ended on 30 June, Jamp。 S plumbing . Petty, Keown, Scott, Martin, Martin, Burrow, Nguyen: Financial Management 5e 169。 2022 Pearson Education Australia Example calculation of payable for an Individual taxpayer ? Jane piper’s taxable ine is $34,500. Assuming that this ine was earned in the financial year for which the individual tax rages in table are applicable. ? Calculate her tax payable. Petty, Keown, Scott, Martin, Martin, Burrow, Nguyen: Financial Management 5e 169。 S plumbing is conducted as a partnership called J amp。 2022 Pearson Education Australia Example calculation of ine tax payable for a pany ? Let’s assume that John and Sue Smith have established a pany called J amp。 2022 Pearson Education Australia An introduction to ine taxation ? Timing of tax payments ? The Australian tax system requires instalments of tax to be paid during the financial year in which the ine is being earned. Petty, Keown, Scott, Martin, Martin, Burrow, Nguyen: Financial Management 5e 169。 2022 Pearson Education Australia An introduction to ine taxation ? Sale of plant and equipment ? When an investment involves the sale of plant and equipment for an amount that is different from its tax depreciated value, any profitonsale will be taxed and any lossonsale will produce a tax saving. ? Example (p 34) Petty, Keown, Scott, Martin, Martin, Burrow, Nguyen: Financial Management 5e 169。 2022 Pearson Education Australia Ine tax on panies and shareholders ? Classical tax system ? A classical tax system applies a strict separation between a pany that generates ine and its shareholder
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