澳洲如何选择注册公司类型

在澳大利亚税务



本人想买一家蛋糕店做，不知道是应该注册私人有限公司还是注册solo trader,这两种对今后做生意时在税务方面会产生怎样的不同，我应该选择哪个合适，求高人指点。

评论
注册公司，必须的，不解释

评论
看利润率，如果纯利能超过200+K的话，有超过3个family member的话（不包括未成年），trust是个不错的选择

评论
绝对是公司或者trust了

评论
TRUST is better if you want to draw money without pay super

评论
另外我还准备从银行贷款，是否还是注册公司好一点。谢谢

评论
No difference from tax purpose

And they will assess director repayment ability

评论


company can draw money through dividend without pay super

评论

then you need wait until end of financial year every time to get money from company without super.

评论
You don't have wait until financial year end to draw mony as dividend.

You can still withdraw when ever you need and issue the dividend statement with a total dividend amount for the year.

The only issue is there have to be enough retain earnings to issue dividend.

评论
Trust最大的缺点是每年必须分光
Company可以交30%税后，利润放着再发展
Trust都要分掉，然后受益人交税后，在借/捐给Trust用

评论
如果受益人包括一个公司呢？

评论


受益人包括公司
公司按照30%税率交税
但是税后利润不能直接放回Trust营运，DIV7A applies
除非弄成loan的形式

评论
这个只需要把例如按分配的比例调节好，一方面将税降到最低，另一方面，如果需要增加资本的话，公司里的资金可以用来投资固定资产，然后以出租的形式把trust里的利润转移到公司，也可以以贷款的形式，通过利息把利润转移，而不需要distribution。基本上是可以既保证低税率又可以避免资金被套牢的现象。

评论


把钱从Trust转到benefiaciary公司是很容易，怎么把公司的钱放回Trust运作很难

1，以Trustee ATF Trust的形式买了一家蛋糕店，贷款20W
2，每年Income（Profit）如果15W，这15W分给个人，交了稅，才能放回Trust作为Capital还贷款
3，这15W分给公司，交了30%税还有10.5W，这个钱很难放回Trust还贷款，弄成loan的话，总归要还的

评论
Sole trader vs Company.

The following link is from ATO website which specifies the pros and cons for different business structure such as trust, sole trader, company and partnership.

http://www.ato.gov.au/Businesses ... fp=&st=&cy=

For sole traders be aware of the following:

Advantages

There are few legal and tax formalities involved setting up the business
The structure is inexpensive to set up
You have full control of the business
You receive the full benefit of profits made by the business
You keep all the after-tax gains if the business is sold

Things to consider

Your access to finances is usually limited to your own resources
If you have no employees, you usually have to do all the work
You are legally responsible for all aspects of the business
Debts and losses cannot be shared
You can lose private assets such as your home, contents and vehicles if the business goes into debt


For company you then need to pay attention to the following:

Advantages

A company has far greater access to capital for the running of the business
A company pays tax on its own profits
Shareholders are not liable for the debts of the business
Increased asset protection

Things to consider

A company is more expensive to establish
The tax reporting requirements for companies are far greater than for sole traders and partnerships
Shareholders have little say in the running of the business


Hope this will help you!
澳洲中文论坛热点