會計／作帳／報稅／詢問專用帖，免費解答。

PGC

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

NZ-Hakka仔

你好，麻烦你回答下我的关于income 的问题.请看下我的帖。 谢谢

kate123

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

天天天蓝

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

PGC

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。

PGC

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

ybbest

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

PGC

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

ybbest

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?

PGC

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

Yup, sorry forgot to mention the year.

PGC

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:)

ybbest

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:

• the purchase price of a rental property
• the capital part of any mortgage repayment(s)
• interest on money which you borrow for some purpose other than financing the rental property, even if you use the rental property to secure such a loan
• any repairs and maintenance that go beyond replacement and are in fact improvements to the property
• real estate agent's fees incurred as part of buying or selling the property
• the cost of making any additions or improvements to the property.
• depreciation on the building from the 2011-2012 income year.
  

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:

• they are not purchased from the same supplier at the same time as other assets to which the same depreciation rate applies (unless the entire purchase costs $500 or less)
• the assets will not become part of an asset that is depreciable, for example, the cost of materials to build a wall in a factory
• they were purchased on or after 19 May 2005 (the threshold before 19 May 2005 was $200.00)
  

PGC

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-

PGC

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.

lulululupan

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。

PGC

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.

Lease

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.

PGC

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.

卓文君

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

PGC

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

nouer

你有幫人做退稅嗎？

PGC

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

nouer

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. :)

PGC

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:)

PGC

我很樂意能夠幫大家解答，也希望其他的會計師加入討論

qtq7373

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。

PGC

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.

PGC

歡迎大家踴躍發言

lulululupan

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。

jcj45

请问有联系方式吗？ 想询问一下关于出租房问题。