地产交易税务讲座TaxationofRealEstateTransactions-Deloitte.PDFVIP

地产交易税务讲座 Taxation of Real Estate Transactions 德勤中国服务部 Deloitte China Services Group • 专门组建的中国服务部包括审计，税务，管理咨询和财务咨询等部门的讲中文的 专业人士 • A China focused team with Mandarin speaking professionals across tax, accounting and advisory, audit, and corporate finance with cross border working experience • 我们的服务包括- • What we do –  提供税务,会计与审计服务给从中国来新西兰的投资  Provide tax, accounting and audit services to Chinese investments into New Zealand  帮助您寻找投资机会  Assist Chinese investors to identify potential investment projects 德勤中国服务部 Deloitte China Services Group • 我们的服务包括- • What we do –  提供财务，税务及商务尽职调查服务  Provide financial, tax, and commercial due diligence services  并购后的整合支持  Manage post-merger integration process  德勤把新的重点放在了中型市场的客户, 并推出了新的德勤私人品牌  New focus on mid-market customers with our new Deloitte Private brand 地产交易所得税税务讲解 Income tax implication of Real Estate Transactions 概览 Overview • 复杂的税务条例-尽管新西兰没有资本收益税,但是有些地产交易的收入仍然需要 应税 • Complicated rules – no capital gains tax however income from certain real estate transactions is taxable • 如收买土地时有意向出售收入则所得必须纳税 • Key test – property acquired for proposed disposal is taxable • 另有详细规则针对建筑商, 地产开发商, 地产交易商（及其关联方 ） • Additional rules targeted at builders, property developers, property dealers (and their associates) 5 Footer 概览 • 与地产开发 交易商有关联的人士所拥有的地产可能受到“污染” – “关联方”的规定 很重要, 但也很复杂 • Tainting – the “associated persons” rules are important and complicated • 成本一般无法立即做税前扣除,而是在相关地产出售时或收入取得时才能做税前抵 扣 • Costs generally deductible at time of disposal/derivation of income • 最新的 2013年财政预算将给税务局额外划拨资金, 专项用于地产方面的税务调查。 具体来说, 从2014年起, 税务局将每年获得额外的665万元拨款, 用于地产方面的 税务调查. 在财政预算中, 政府估计通过该项更严格的税务调查, 税务局将每年可 以增加4.5亿元的税收 • Budget 2013 provided a permanent $6.65 million increase in annual funding for Inland Revenue from 2014 to pursue property investment tax compliance, which is expected to