税问题 会计请进

plasticbeach

请问 一个人工资 除了扣去的 PAYE 还有 income tax 要pay吗

tatal income tax liability - PAYE = TAX payable?

公司是不是只负责员工PAYE之类的  那individual income tax payable  也是公司去做的吗

那么个人property income tax还有其它income tax 是自己去付 ？

我学的是UK的 taxation. 本以为新西兰的和UK 差不多。 但是好像也有很多不同 NZ的好像没有UK 复杂 麻烦有经验的帮助下

Lease

你的property income有多少公司又不知道, 怎么帮你扣啊, 当然得自己去交啦.

放灰机

公司只负责个人工资的税，其他的的个人收入，是你自己每年到时间去申报的。

せ亭﹏格格

rental income + wage/salary + interest income = taxable income

根据taxable income算出tax payable - PAYE - RWT = total tax payable/(refund)

plasticbeach

せ亭﹏格格 发表于 2012-6-7 21:07
rental income + wage/salary + interest income = taxable income

根据taxable income算出tax payable  ...

请问 除了PAYE部门 其它payable income 是由自己去filling return交税吗？

せ亭﹏格格

plasticbeach 发表于 2012-6-7 21:18
请问 除了PAYE部门 其它payable income 是由自己去filling return交税吗？

嗯哼~ individual tax return IR3

要不自己做  要不找会计做

{:8_496:}

plasticbeach

せ亭﹏格格 发表于 2012-6-7 21:23
嗯哼~ individual tax return IR3

要不自己做  要不找会计做

真的很感谢你的回答 ！

那如果说 有些人出租房子 收的是Cash 他们不去交这个税 也行的是吗

せ亭﹏格格

plasticbeach 发表于 2012-6-7 21:24
真的很感谢你的回答 ！

那如果说 有些人出租房子 收的是Cash 他们不去交这个税 也行的是吗

理论上不行

但实际上 你懂得{:8_491:}

plasticbeach

せ亭﹏格格 发表于 2012-6-7 21:34
理论上不行

但实际上 你懂得

我想再请教一下

在新西兰 公司给员工的一些 car benefit  或者 fuel benefi mobile phone 这些chargeable tax的福利  在算PAYE的时候要考虑吗

如果PAYE不考虑 这些 那员工也要自己去交？

せ亭﹏格格

plasticbeach 发表于 2012-6-7 21:49
我想再请教一下

在新西兰 公司给员工的一些 car benefit  或者 fuel benefi mobile phone 这些char ...

这些应该跟paye没关系吧 但可能会牵扯到 FBT

等待高人来解答{:8_477:}

爱上天使的眼泪

plasticbeach 发表于 2012-6-7 21:49
我想再请教一下

在新西兰 公司给员工的一些 car benefit  或者 fuel benefi mobile phone 这些char ...

我想说FBT是个超级复杂的东西。我建议LZ不要弄这个。。。

另外除了PAYE的部分公司帮你搞定之外，其他的income都是需要自己file ir3来缴税的。：）

plasticbeach

爱上天使的眼泪 发表于 2012-6-7 23:42
我想说FBT是个超级复杂的东西。我建议LZ不要弄这个。。。

另外除了PAYE的部分公司帮你搞定之外，其 ...

追问下 FBT 公司有责任去为员工算这个吗

mirror0

As employer , if you provide FB , you will be liable for FBT. not individual employee.
Normally ,if you provide a car for a particular employee, that is attributed benefit and liable for FBT.
  For Fuel& Mobile, if that is essential to the business, you don't actually have to inc them in the FB, they are normally treated as tax deductible expenses. but such like Life/Salary protection insurance will be liable for FBT, and normally those are non-attributed benefit.
There are also rules for FBT exemption. Check out the website for threshold : http://www.ird.govt.nz/fbt/overview/fbt-fbtobligations.html. So if you don't provide too much FB, normally you won't need to pay anything.
Just noted, if you are liable for FBT, there is GST part for FBT as well.


If you are running a business and got an accountant, talk to them.

plasticbeach

mirror0 发表于 2012-6-8 13:10
As employer , if you provide FB , you will be liable for FBT. not individual employee.
Normally ,if ...

谢谢高手回答  再想问下  bonue 的税 含在PAYE里面了吗  bonue的税也是另外算？  还有哪些FBT的税半年交一次 是从员工 net income里面扣吗

mirror0

If you mean Bonus, yes you will need to deduct PAYE for the bonus and pass it onto IRD.

To calculate the PAYE on the bonus, you better to use an accounting sofeware or go to IRD website.because there are different type of bonus( regular/ one off lump sum).

mirror0

I think for most the business, FBT was part employer's liability. I've never been worked for any employer taking the FBT from employee's pay. But I guess you can do that ,if you have an agreement with your employees. Just check with your accountant or IRD or even the department of Labor, I believe there is something to do with employment contract.

plasticbeach

mirror0 发表于 2012-6-8 14:20
I think for most the business, FBT was part employer's liability. I've never been worked for any emp ...

yes you are right I have checked with a professional accountant. thanks for helping.

but that bonus i'd like to mention that . it were 2 bonus each year. i think it's out of PAYE. and treat the same as FBT.