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Assisting Chinese businesses in China and globally

在中国和世界范围内协助中国企业

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

我们为大量知名大型中国私营企业、上市及国有企业的澳洲子公司担任审计师、咨询顾问以及税务代理。服务

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

 

澳大利亚税务居民

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)

 

临时居民

外国税务居民

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

Federal Budget Federal Budget Overview 2022/23 Last night, Treasurer Josh Frydenberg delivered the 2022/23 Federal Budget, setting the Government up for their pre-election. With a May election fast approaching, there was a lot of anticipation that this Federal Budget would provide much needed support for households in managing the cost of living. While borders have opened, many business in several key […] 29/03/2022
Webinar 全中文税务与会计更新讲座 | Mandarin Tax and Accounting Update 在我们近期的全中文财税更新讲座上,本所专家团队解读了近期主要财税变化,以及这些变化为企业与个人带来的影响与机遇。 At our recent Mandarin Tax and Accounting update, our team of experts discussed the recent key accounting and tax changes, the impact and opportunities that these changes would bring to individuals and businesses. 税务与会计主题汇总 | Summary of tax & accounting topics 联邦预算解读Federal Budget and key announcements 转让定价重大更新Major Transfer pricing updates 新加坡电信最新转让定价纠纷案Latest TP dispute case (SingTel) 无形资产最新动态Updates on intangible  银行同业拆放利率改革IBOR reform 重大案例回顾 […] 22/03/2022
Federal Budget Federal Budget Webinar 2022/23 With the Federal election around the corner, how will the Federal Budget support Australia’s economic recovery and encourage sustainable growth? Covid-19 continues to present significant challenges with labour shortages, supply chain issues and inflationary pressures. Australian businesses want to know how Treasurer Josh Frydenberg will tackle our economic recovery. Join us for the 2022/23 Federal […] 14/02/2022
Webinar 全中文税务与财务更新讲座 | Mandarin Tax and Accounting update 在我们近期的全中文财税更新讲座上,本所专家团队解读了近期主要财税变化,以及这些变化为企业与个人带来的影响与机遇。 At our recent Mandarin Tax and Accounting update, our team of experts discussed the recent key accounting and tax changes, the impact and opportunities that these changes would bring to individuals and businesses. 重点税务与财务事宜更新总汇 | Summary of key tax & accounting matters  联邦预算重点事宜跟进 Follow up on Budget key tax measures 各州疫情补贴汇总/对比 State COVID support overview/comparison […] 08/09/2021
Federal Budget Federal Budget 2021/22 Last night Treasurer Josh Frydenberg delivered the 2021 Federal Budget which was an extension of October’s 2020 COVID-recovery Budget, and focused on job creation and spending for individuals, in the wake of the pandemic. With an election looming, the conservative Budget included few surprises, continuing to give support to some key industries (but not all), […] 12/05/2021
Webinar 全中文税务与财务更新讲座 | Mandarin Tax and Accounting update 在我们近期的全中文财税更新讲座上,本所专家团队解读了近期主要财税变化,以及这些变化为企业与个人带来的影响与机遇。 At our recent Mandarin Tax and Accounting update, our team of experts discussed the recent key accounting and tax changes, the impact and opportunities that these changes would bring to individuals and businesses. 重点税务与财务事宜更新总汇 | Summary of key tax & accounting matters  澳大利亚税务局最新税收裁定与指导意见 Recent Key Taxpayer Alerts & Guidance 近期重大税务案件回顾 Recap of key cases 转让定价最新消息 […] 30/03/2021
Article Mandarin webinars: JobKeeper and Government economic stimulus measures Access all of our recorded Mandarin JobKeeper Payment webinars below. Our experts are providing regular updates, helping businesses to make sense of the initiative as it unfolds. JobKeeper update: 28 July 2020 An extension of the JobKeeper scheme was announced by the Federal Government on Tuesday 21 July 2020. The extended scheme contains significant modifications […] 28/07/2020
Events Mandarin Tax and Accounting Update – Federal Budget edition Following the release of Australia’s Federal Budget on the evening of 2nd April, this seminar will focus on the tax and accounting impacts resulting from changes announced in the Budget by the Government. The seminar will also contrast these with the Federal Opposition Labour Party’s proposed Tax Policies with our speakers providing their expert analysis on […] 01/04/2019
Events Mandarin Tax and Accounting Update The purpose of our tax and accounting update seminar is to provide tailored assistance to Chinese related entities doing business in Australia and provide on time relevant updates to your businesses. As a result of this, all of our seminar will be in Mandarin. Seminar agenda New Tax Consolidation Integrity Measures Lessons learned from recent […] 07/03/2018