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중소기업 세법 개정안 중의 장점세법 안내

by 운영자 posted Apr 15, 2016
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크게 작게 위로 아래로 댓글로 가기 인쇄

며칠 전 중소기업 장점세법 개혁안이 발표 되었습니다.

교민분들에게도 영향이 있을 개혁안이기에 보내 드립니다.

영어로 된 걸 보냅니다.

 

한글로 간단히 설명 드리자면: -새로운 제도는 세금을 추정하는 방식이 아닌, 한해간 계속해서 세금을 계산하도록 합니다.

이로 인해 11만개의 소형기업들이 새로운 조세재도의 대상이 될 것입니다.

-제때 세금을 내는 납세자들이나 원천과세를 택하는 납세자들에게는 고시이자율이 적용되지 않습니다.

-기존의 잠정과세를 이용하는 납세자들은 납부해야 하는 세금이 연 6만달러 이하이며 제때에 세금을 납부할 경우 고시이자율이 적용되지 않습니다.  

-2017년 4월 1일부터IRD에 소득세 등으로 인해 새롭게 채무가 생기는 사람들에 대한 월 1%의 연체료가 폐지됩니다.

고시이자율은 체납된 세금에는 계속해서 붙게 됩니다.

 

좋은 하루 되세요.

 

 

이송민 드림

Sarah Lee

Out of Parliament Support to Melissa Lee MP

PO Box 77 118, Mt Albert, Auckland 1025

Ph:  09 815 0278  Fax:  09 815 0279

Sarah.Lee@parliament.govt.nz

www.melissalee.co.nz

 

 

An SME-friendly tax package announced by the Prime Minister today will reduce compliance costs and make tax simpler for small businesses, Finance Minister Bill English and Revenue Minister Michael Woodhouse say.

“The package will make paying tax easier and more certain, reduce the burden of interest and penalties, and help small businesses tailor payments to their circumstances,” Mr English says.

“We want the tax system to fit in with how businesses operate, not the other way around.”

Key measures in the proposal are that:

·         Provisional tax is being reformed, with a new pay-as-you-go option giving up to 110,000 small businesses a way to pay tax as they earn income from 1 April 2018.

·         Use-of-money interest will be eliminated or reduced for the vast majority of taxpayers.

·         Contractors will be able to choose a withholding tax rate that suits their needs, rather than one being set for them.

·         The ongoing 1 per cent monthly penalty will be scrapped from 1 April 2017 for new debt – although immediate penalties and interest charges for late payments will continue to apply.

Mr Woodhouse says the changes are part of a wider business transformation programme which will support the use of new technology to make it easier to deal with Inland Revenue.

“Around 30 to 40 per cent of businesses currently use cloud-based accounting software. This is expected to grow to 85 to 90 per cent in the next 10 years.

“This package allows small businesses to pay provisional tax through their accounting software, rather than having a separate process for their taxes.

“Small businesses are the backbone of the New Zealand economy. We want to help them spend more time focused on their business, not their taxes.”

The package is expected to cost $187 million over four years.

To find out more, and to provide comment on the proposals, visit www.makingtaxsimpler.ird.govt.nz. Submissions close on 30 May.

 

Attached file (참고 하세요) : business_tax_proposals_summary.pdf


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