Assisting Chinese businesses in China and globally


We have acted as auditors, advisors, and tax agents for many well-known large private, listed and state owned Chinese enterprises’ subsidiaries across Australia.


Doing Business in Australia 在澳大利亚营商

Why Australia? 为什么选择澳大利亚?

  • 连续25的经济增长
  • GDP超过1.2万亿美元(占全球GDP 1.7%)
  • 亚洲第四大经济体,全球排第十二位
  • 中国是澳大利亚最大的农业和渔业市场
  • 通过贸易、投资和文化的纽带联接高速增长的亚太市场

Australia foreign investment policy 澳大利亚外商投资政策

  • 没有行业限制 No restricted sectors
  • 灵活 Flexible
  • 具体个案具体评估Case by case assessment
  • 精简费用并强化政策框架 Streamlining fees and enhancing the framework
  • Foreign investors generally need to apply to the Foreign Investment Review Board (FIRB) for approval.

Types of Investments & considerations 投资类别与考量因素

Types of trading include: Sole trader, Partnerships, Associations and Trusts 生意类别包括:个体经营户、合伙、协会与信托

Different types of investments attract sliding scale tax rates and retain differing levels of profit. 不同的投资类别适用不同的税率比例,利润留存额也不同。

Real Estate investment attracts various surcharges that differ between Residential and Commercial property 居住和商用房地产投资适用不同的附加税费

Consideration should be given to the following 为利润汇回建立高效的税务架构:

  • Creating a structure that provides a tax effective strategy for repatriation of profits 为未来利润汇回而创建一个高效的税务架构.
  • Ensuring an appropriate financing structure to ensure deductibility of interest expenses 确保融资结构得当,让利息支出成为抵扣项目 .
  • Ensuring the most advantageous tax base is allocated to assets acquired 确保所收购的资产获分配最有利的税基 .
  • The Australian income tax consolidation regime 澳大利亚所得税合并纳税制度.
  • Consideration of capital gains tax (CGT) consequences arising on exit 考量退出时产生的资本利得税(CGT).
  • Stamp Duty implications associated with the acquisition. 与收购相关的印花税影响.

Australian company residency requirements澳大利亚的公司居民身份要求

An Australian company must have:澳大利亚公司必须:

  • A registered office within Australia.在澳大利亚拥有注册办公室。
  • Australian resident directors(two for public companies, one for proprietary companies).拥有澳大利亚居民身份的董事(公众公司两名,私人公司一名)。
  • An Australian resident company secretary(optional for proprietary companies). 拥有澳大利亚居民身份的公司秘书(私人公司可有可无)。

Foreign company registration requirements外资公司注册要求

  • A foreign company may be present and operate in Australia as itself, but must register with ASIC if it intends to“carry on business” in Australia. 外资公司可以本公司的身份在澳大利亚“经营业务”,但是必须经澳大利亚证券与投资委员会(ASIC)注册。
  • Whether a foreign company is“carrying on business”in Australia is a question of fact, and requires a degree of repetitive and systematic behaviour over a sufficient period of time. 外资公司是否在澳大利亚“经营业务”,属于事实问题,需要在一段足够长的时间内做出具有一定程度重复性与系统性的行为。
  • A registered foreign company must have a registered office in Australia and appoint a local agent to represent the company in Australia. 注册外资公司必须在澳大利亚拥有注册办公室,并且委派一名当地代理作为公司在澳大利亚的代表。
  • A registered foreign company is required to lodge copies of its financial statements and comply with various notification obligations under the Corporations Act. 注册外资公司应递交公司财务报表并履行《公司法》项下的通知义务。

Register with relevant bodies 在相关政府机构的登记

澳大利亚证券与投资委员会 ·       资料变更

·       审计豁免

澳大利亚税务局 ·       税号

·       澳大利亚商业编号

·       代扣代缴预扣税

·       员工福利税

州税局及其他 ·       工资税

·       工伤保险

Tax residency 税务居民身份



o   针对全球收入纳税

o   缴纳税务居民专项税费(例如Medicare征税)

o   多种税务优惠政策(例如资本利得税折扣)




o   仅就澳大利亚收入纳税

o   特定收入免征澳大利亚税

o   特定投资需得到外商投资委员会(FIRB)批准

o   购买不动产时有可能被征收土地税与印花税附加税

Firm news 事务所新闻

Firm news Happy Lunar New Year 2024 | 2024 新年快乐 | 感谢您一直以来的支持。 祝愿您在新的一年里幸福安康、成就辉煌。Thank you for your support throughout the year. We wish you a healthy, successful & prosperous new year. 05/02/2024
Events 全中文税务与会计更新讲座 | Mandarin Tax and Accounting Update 信永中和的专家们将探讨近期税务与会计方面的重大变化,及其可能对您和贵公司产生的影响。Our SW experts will discuss recent significant tax and accounting changes as well as their potential impacts to you and your business.  我们为2023年最后一场全中文税务与会计更新讲座准备了丰富的内容。We have a lot to share at our final Mandarin Tax & Accounting Update for 2023. 税务与会计主题汇总 Summary of tax & accounting topics 专家团队 | Your experts 时炜淞 Vincent Shi董事 Director 张洋 Bessie Zhang 合伙人 Partner 秦建乐 […] 13/11/2023
Mandarin Happy Mid-Autumn Festival 2023 | 中秋节快乐 28/09/2023
Mandarin Australia Taxation video series | 澳洲稅務系列 SW experts have prepared a video series to tell you some important matters you need to know about taxation and wealth management in Australia. 信永中和專家為您講解有關澳洲稅務架構及資產管理既重要事項。 Best ways to structure for your investment and business in Australia | 找尋最佳澳洲投資及商業架構 Tax Residency & Capital Gain Tax | 澳洲稅務居民資產增值稅 20/09/2023