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标题: 會計／作帳／報稅／詢問專用帖，免費解答。 [打印本页]
作者: PGC    时间: 2013-10-29 21:05:45     标题: 會計／作帳／報稅／詢問專用帖，免費解答。

之前有ｐｏ過提供免費會計諮詢的服務，但是不符合表規所以被關閉了

發現廣大的華人朋友還是有很多會計相關的疑問，但似乎沒有專門的版面可以提供網友討論
所以我把不符合規定的地方拉掉，如果大家有什麼問題還是歡迎提出

我很樂意能夠幫大家解答，也希望其他的會計師加入討論

任何有關於會計／作帳／報稅或者rental property的
在我所知道的部分，我都會幫忙回答
作者: NZ-Hakka仔    时间: 2013-10-29 21:11:06

你好，麻烦你回答下我的关于income 的问题.请看下我的帖。 谢谢
作者: kate123    时间: 2013-10-29 21:26:57

你好，我有一个生意现在还没有会计，请问找什么样的会计比较合适，另外这些都是怎么收费的
作者: 天天天蓝    时间: 2013-10-29 22:31:41

想请教下，我有套投资房贷款25%左右。自住房贷款75%左右。请问可以把这些贷款都算在投资房里面抵税吗？非常感谢
作者: PGC    时间: 2013-10-30 08:59:43

kate123 发表于 2013-10-29 20:26
你好，我有一个生意现在还没有会计，请问找什么样的会计比较合适，另外这些都是怎么收费的

這有點難說 最好是找朋友用過而且口碑好的。 跟他們見個面聊個天發問來聊解他們的knowledge 好不好。也可以問問他們的會計背景例如過去哪家會計公司上班。
作者: PGC    时间: 2013-10-30 09:03:07

天天天蓝 发表于 2013-10-29 21:31
想请教下，我有套投资房贷款25%左右。自住房贷款75%左右。请问可以把这些贷款都算在投资房里面抵税吗？非常 ...

自住房不是business 因此interest 不能抵稅。你需要找銀行把錢轉到自住房讓投資房背所有的mortgage. 這不難也很common打通電話給銀行吧
作者: ybbest    时间: 2013-10-30 14:08:08

本帖最后由 ybbest 于 2013-10-30 14:43 编辑

Does the cashback paid by the bank counted as income when you take a mortgage?

If it is not taxable income , when you claim the expense of  the rental property , do you need to deduct the cashback from the rental property?
E.G.
Total rental expense $6000
Cashback $3000

Net Rental expense $3000
作者: PGC    时间: 2013-10-30 19:35:49

Cash back is similar to a lease inducement. In the past it was deemed to be a capital receipt because it's one off and you are bounded by the t&c of the other party. However since Release of discussion document in July and amended legislation, payments received post 1 April would be taxable. See link attached from belly gully.

http://www.bellgully.co.nz/resources/resource.03447.asp
作者: ybbest    时间: 2013-10-31 08:51:40

PGC 发表于 2013-10-30 19:35
Cash back is similar to a lease inducement. In the past it was deemed to be a capital receipt becaus ...

Post april 2013?
作者: PGC    时间: 2013-10-31 08:57:48

ybbest 发表于 2013-10-31 07:51
Post april 2013?

Yup, sorry forgot to mention the year.
作者: PGC    时间: 2013-11-2 23:07:41

NZ-Hakka仔 发表于 2013-10-29 20:11
你好，麻烦你回答下我的关于income 的问题.请看下我的帖。 谢谢

已經回覆給你了:)
作者: ybbest    时间: 2013-11-3 21:28:42

本帖最后由 ybbest 于 2013-11-3 21:31 编辑
PGC 发表于 2013-10-31 08:57
Yup, sorry forgot to mention the year.

你发的那个link 仅仅是个draft，有ird 的link吗？
还有如果想要把building mantainance 做expense用来抵personal income的话，这个维修的费用必须要低于$500?
http://www.ird.govt.nz/property/ ... ions-you-can-claim/
WhaWhat you can't claim

Capital or private expenses can't be deducted from your rental income. Capital
expenses are costs you incur to buy or increase the value of a capital asset.

Private expenses are incurred for your own benefit and are not connected with
producing taxable income.

The following are non-deductible expenses:


http://www.ird.govt.nz/business- ... iation-methods.html
Assets costing $500 or less (including loose tools)

Low-value assets, that is, assets that cost $500 or less, are deductible in the year they are acquired or created provided:

作者: PGC    时间: 2013-11-3 23:37:01

ybbest 发表于 2013-11-3 20:28
你发的那个link 仅仅是个draft，有ird 的link吗？
还有如果想要把building mantainance 做expense用来抵 ...

Had a closer look at the amendment made to the Income Tax Act ie CC 1B  (link below) - looks like the new rule does not apply to cash backs because the new rules is really just targeting lease inducement so my previous assumption that this will have the same impact to cash back is actually not correct, my apologies. So applying to the old rules cash back is deductible for the bank but is not taxable in your hands.

http://taxpolicy.ird.govt.nz/pub ... nd-lease-surrender-
作者: PGC    时间: 2013-11-3 23:48:38

ybbest 发表于 2013-11-3 20:28
你发的那个link 仅仅是个draft，有ird 的link吗？
还有如果想要把building mantainance 做expense用来抵 ...

To claim repair and maintenance (R&M) just ask yourself the following questions -

1. EXISTING ASSET
Is this a fix to an existing to bring it back to usable state? Or has the existing asset been improved?
If you simply repaired the asset then whatever it cost (even if it cost >500) can be expensed. If you have upgraded/improved the asset then it need to be capitalised.
For example: you had a wooden fence on your property, cost of repair can ALL be expensed. But if you change the fence to a metal fence then you need to capitalise it.

2. ACQUIRED NEW ASSET
If you acquired new asset, if it is more than 500 then you will have to capitalise (and depreciate it) rather then expense it. If the asset you acquired is less than 500 then you can expense it.
For example, you purchased a computer for 500, you will need to capitalise but can depreciate it at 50%,per annum based on ird's rate.
作者: lulululupan    时间: 2013-11-4 14:47:19

PGC 发表于 2013-10-30 08:03
自住房不是business 因此interest 不能抵稅。你需要找銀行把錢轉到自住房讓投資房背所有的mortgage. 這不 ...

这样做不会变成tax avoidance吗？ 投资房拿钱去自住房的钱的目的不是RENTAL INVESTMENT。
作者: PGC    时间: 2013-11-5 19:42:46

lulululupan 发表于 2013-11-4 13:47
这样做不会变成tax avoidance吗？ 投资房拿钱去自住房的钱的目的不是RENTAL INVESTMENT。

No issues, this is a very common practice.

Have all your mortgage on the rental property, you can only claim interest  deduction on the rental property not your personal property.
作者: Lease    时间: 2013-11-5 20:50:24

PGC 发表于 2013-11-5 19:42
No issues, this is a very common practice.

Have all your mortgage on the rental property, you  ...

Very common practice doesn't mean it's right. As matter of fact, it can be attacked as tax avoidance.

Ie, family home has loan of $250k, rental property has loan of $750k. Both loans are at same bank. Are u saying just call bank to transfer $250k family home loan to rental? If yes, I will query you what is the purpose of taking extra $250k loan by rental. The only way to deduct interest on the $250k is it will generate extra income. But clearly it's not the case.
作者: PGC    时间: 2013-11-6 00:23:32

Lease 发表于 2013-11-5 19:50
Very common practice doesn't mean it's right. As matter of fact, it can be attacked as tax avoidan ...

Agree, common practice does not always mean it is the correct approach.

Reason I would regard this as a safe approach are of the following, and any law firm or accounting firm you go to this is what they will advise you to do.
First, borrow more money does not mean that the business have to generate more income. The business can be borrowing money for many reason other than producing income.
Second, there is a case law that IRD is not allowed to tell business owners how to run their business. So again if business owner wants to borrow more money for whatever reason, they can.
Thirdly, tax avoidance is about satisfying black letter law but did it in a way so intrusive that is not anticipated by the parliament. Business can restructure their finances for a lot of reasons I wouldn't think parliament intend to stop business owners from doing that and needing the ird to approve it.
Fourthly, if IRD does get annoyed at this, and has potential for tax avoidance I would expect a case laws on it by now. Or at least a public statement in the tax information bulletin. Or maybe there is but I'm not aware of? I am assuming there isn't one because it would have become a very hot subject and all the accountants would be talking about it like the penny and whopper case.
作者: 卓文君    时间: 2013-11-6 22:38:37

本帖最后由 卓文君 于 2013-11-6 22:39 编辑

请教一下，我进口一些货，清关的时候已经交了GST，现在货到手了，如何申请GST Return as imported services?谢谢
作者: PGC    时间: 2013-11-7 12:51:26

卓文君 发表于 2013-11-6 21:38
请教一下，我进口一些货，清关的时候已经交了GST，现在货到手了，如何申请GST Return as imported services ...

If you are GST registered when you file GST return put the custom GST amount in box 13 of the return
作者: nouer    时间: 2013-11-7 16:24:08

你有幫人做退稅嗎？
作者: PGC    时间: 2013-11-8 08:40:56

nouer 发表于 2013-11-7 15:24
你有幫人做退稅嗎？

Sorry bit busy this month, happy to do it for you next month though
作者: nouer    时间: 2013-11-8 12:43:01

PGC 发表于 2013-11-8 08:40
Sorry bit busy this month, happy to do it for you next month though

Sure, can you please PM me your contact?

I have done my PTS 2013, i need an accountant to help with my tax return for next year. :)
作者: PGC    时间: 2013-11-9 11:45:05

nouer 发表于 2013-11-8 11:43
Sure, can you please PM me your contact?

I have done my PTS 2013, i need an accountant to help ...

已經回覆給你了:)
作者: PGC    时间: 2013-11-11 17:20:32

我很樂意能夠幫大家解答，也希望其他的會計師加入討論
作者: qtq7373    时间: 2013-11-11 20:39:34

你好。我买了一幢投资房。租出去大概2个月左右了。现在，我们该如何报税呢？是只要有房租进账就要申报，还是等一个月、一个季度或者一年之后？房租收入的税率是多少啊？税率和我们的工资收入数额有关系吗？

话说，问题还真是一大堆，呵呵。能联系您帮我们处理税务问题吗？谢谢。
作者: PGC    时间: 2013-11-11 21:04:40

本帖最后由 PGC 于 2013-11-11 20:09 编辑
qtq7373 发表于 2013-11-11 19:39
你好。我买了一幢投资房。租出去大概2个月左右了。现在，我们该如何报税呢？是只要有房租进账就要申报，还是 ...

Okay so you have bought a rental property, I'm assuming you bought it under your name, here is what would happen:

If you have bought it under your personal name then you will need to file personal tax return IR3 and IR10.
If you made a gain on your rental property you will need to pay tax on your personal tax marginal rates. Link provided below for your reference.
If you made a loss then you can get a refund on tax paid.
http://www.ird.govt.nz/how-to/taxrates-codes/itaxsalaryandwage-incometaxrates.html

You are currently in 2014 income tax year ie 1/4/2013 - 31/3/2014. Your tax return is due on the 7/7/2014 ( ie if you dont have a tax agent) or 31/3/2015 if you have a tax agent.

To keep your records simple, keep your business income and expenditures separate from personal. So best way is to have a separate bank account for your rental property that records all rental income and expenditures. It also makes easy for the accountant and will save you accounting fees.
作者: PGC    时间: 2013-11-14 10:07:40

歡迎大家踴躍發言
作者: lulululupan    时间: 2013-11-14 10:38:52

PGC 发表于 2013-11-5 23:23
Agree, common practice does not always mean it is the correct approach.

Reason I would regard t ...

Common practice does mean that it is the most correct approach. But it means that it is suitable and legal approach.

没错。再借钱不一定意味着要produce more income. 不过借的钱一定要是for business purpose吧。随便叫bank 把mortgage转过去rental property，也需要有理由吧。不是随便直接转就可以的。IRD 不查就没问题了。查的话应该说不过去吧。几万MORTGAGE就好解释不过几万也没多少可以抵税。几十万的话，有难度。 请指教。

By law, IRD 是不能教/命令人怎么去做生意。不过by law，expenses can be tax deductible if they are for business purpose only.

Finance restructure 是个很好的理由。不过还是要看intention. 这样赤裸裸的transfer，intention太明显了吧。就好象你开个清洁公司然后贷款买辆跑车。跑车可以100% TAX DEDICTIBLE吗？

谢谢指教。
作者: jcj45    时间: 2013-11-14 11:24:28

请问有联系方式吗？ 想询问一下关于出租房问题。
作者: honeydarling    时间: 2013-11-14 15:27:45

卖保健品到国内的话   退gst需要有出口证么，还是只要卖出去就可以
作者: PGC    时间: 2013-11-14 18:39:29

lulululupan 发表于 2013-11-14 09:38
Common practice does mean that it is the most correct approach. But it means that it is suitable a ...

Yes the borrowings need to be for business purpose. Again I wouldn't think this would cause an issue with IRD if the reason is simply moving your risks (mortgages) from personal to business. The ird need to be reasonable with the taxpayers and they generally are, at least the ones I have encountered are quite reasonable.
作者: PGC    时间: 2013-11-14 18:43:25

lulululupan 发表于 2013-11-14 09:38
Common practice does mean that it is the most correct approach. But it means that it is suitable a ...

Regarding the car, if the company decided to buy a Ferrari as company car and really used it for business, IRD cannot have any say in it. They will query whether the vehicle is really for business and business owners just need to prove it.

Having say that, a reasonable person will not spend $1 just to save 28cents of tax.
作者: PGC    时间: 2013-11-14 18:55:59

jcj45 发表于 2013-11-14 10:24
请问有联系方式吗？ 想询问一下关于出租房问题。

Have send u the contact. Cheers
作者: PGC    时间: 2013-11-14 19:03:50

honeydarling 发表于 2013-11-14 14:27
卖保健品到国内的话   退gst需要有出口证么，还是只要卖出去就可以

As long as goods are exported within 28 days of sale then it can be zero rated. You will only need to provide support when IRD request for them.
作者: PGC    时间: 2013-11-14 19:07:58

honeydarling 发表于 2013-11-14 14:27
卖保健品到国内的话   退gst需要有出口证么，还是只要卖出去就可以

Generally documents from your forwarder would be sufficient evidence that the goods have been exported.
作者: PGC    时间: 2013-11-18 15:53:42

歡迎大家踴躍發言~
作者: hotice98    时间: 2013-11-18 18:38:35

Pm your contacts pls
作者: PGC    时间: 2013-11-18 19:33:38

hotice98 发表于 2013-11-18 17:38
Pm your contacts pls

No prob, sent.
作者: PGC    时间: 2013-11-21 13:07:52

歡迎大家提問~
作者: PGC    时间: 2013-11-26 09:11:09

歡迎大家提問
作者: daodaoer    时间: 2013-12-2 13:34:16

你好 已PM你信息 请查阅回复 谢谢
作者: PGC    时间: 2013-12-4 20:08:07

daodaoer 发表于 2013-12-2 12:34
你好 已PM你信息 请查阅回复 谢谢

Sorry for late reply. I have responded to your question..
作者: 小猪乖乖    时间: 2013-12-5 01:40:37

你好，年底老板要给每个员工付bonus by cheques,我要怎么做bank reconciliation和报税呢？
作者: sznz168    时间: 2013-12-5 22:25:30

那请问通过快递把红酒寄到国内是否能和保健品一样退GST，或者还需要另外的证书？谢谢！
作者: 艳阳天    时间: 2013-12-5 23:25:09

赞一个，终于有免费的会计可以帮助解决税务问题了，在奥克兰现在很难得你这样的好人，很感谢！
作者: gracenz    时间: 2013-12-6 15:48:42

Mark it, might be very useful at some stage
作者: 冻顶百合    时间: 2013-12-6 16:06:56

你好，我们只有一套自住房，有个granny flat独立出租着，正式合同。请问需要打税吗？还有这样可以退税吗，我们有贷款。谢谢！
作者: PGC    时间: 2013-12-8 11:12:07

冻顶百合 发表于 2013-12-6 15:06
你好，我们只有一套自住房，有个granny flat独立出租着，正式合同。请问需要打税吗？还有这样可以退税吗，我 ...

Hi, if the rent is less than 250 (see link below from ird) you are not required to file a tax return however you can still choose to file one if you think you can get a tax refund. However in most situations you will find the cost of filing a return out weight the benefit ie time you spend in keeping record of your expenses and accounting fee most often is greater than the refund you get.

https://www.ird.govt.nz/income-t ... boarders-flyer.html
作者: PGC    时间: 2014-2-11 10:05:02

歡迎大家提問
作者: PGC    时间: 2014-3-17 10:42:06

歡迎大家提問
作者: PGC    时间: 2014-3-17 10:43:17

歡迎大家詢問
作者: yuluowangchuan    时间: 2014-3-21 21:32:27

你好 已PM你信息 请查阅回复 谢谢
作者: nzwinter    时间: 2014-3-21 22:03:56

Pls pm your contact details , thx
作者: laya    时间: 2014-3-25 17:07:58

honeydarling 发表于 2013-11-14 15:27
卖保健品到国内的话   退gst需要有出口证么，还是只要卖出去就可以

For exporting goods (Zero-rated GST), IRD has following requirements:

1.        Export entry form (valued over $1000);
2.        proof of goods are to be or have been exported; (a invoice or a job sheet from freight company to prove exporting)
3.        And items must be exported with in 28days.

                                              --http://www.ird.govt.nz/gst/addit ... supplies/calc-zero/
作者: PGC    时间: 2014-4-15 13:14:27

歡迎大家詢問
作者: 陌生的香港人    时间: 2014-4-15 14:46:50

我相信其中一個問題很多會計畢業生想問的是： 樓主是怎樣找到會計師的工作的 呵呵
作者: NZyimin_new    时间: 2014-4-15 16:32:18

楼主这样的好人要支持， 开了一个对论坛和版友有贡献的好帖子。
作者: PGC    时间: 2014-4-15 23:20:07

陌生的香港人 发表于 2014-4-15 13:46
我相信其中一個問題很多會計畢業生想問的是： 樓主是怎樣找到會計師的工作的 呵呵

I understand the job market is still pretty tight, lots of graduates are fighting to get their first accounting job. If anyone has difficulty getting a job with a CA firm try this - go through the white pages, call all the CA firm and ask for volunteer work. if they take you, they will train you, and they will pay you.

Sharpen your CV, your cover letter and most importantly practice your interview questions. Presentation and communication skill is what big accounting firm are looking for.
作者: PGC    时间: 2014-4-15 23:21:37

NZyimin_new 发表于 2014-4-15 15:32
楼主这样的好人要支持， 开了一个对论坛和版友有贡献的好帖子。

thanks mate, appreciate your nice comments
作者: 陌生的香港人    时间: 2014-4-15 23:38:16

PGC 发表于 2014-4-15 22:20
I understand the job market is still pretty tight, lots of graduates are fighting to get their fir ...

Thanks, but I m not an accounting graduate but I have seen so many accounting graduates losing hope in getting their first job in the accounting sector as there are so many Chinese doing this subject. Anyway, I think luck still plays a quite significant role.
作者: PGC    时间: 2014-4-16 08:59:45

陌生的香港人 发表于 2014-4-15 22:38
Thanks, but I m not an accounting graduate but I have seen so many accounting graduates losing hop ...

Yes I agree, there are a lot of good candidates out there so to land a job the person needs to be the right place at the right time and meet the right people so luck is definitely important. I have seen lots of my class mates giving up but I also seen those that didn't give up and 'all' of them are CA now, so have perseverance.
作者: Felicityg    时间: 2014-7-5 20:56:47

Thank you for sharing this, as a student I can learn a lot from your Q&A.



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