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标题: 从中国邮政海运小型机器来需要报税么 [打印本页]

作者: 大bon 时间: 18-3-2013 12:33
标题: 从中国邮政海运小型机器来需要报税么
如题，
想从中国海运一台小型搅拌机来给店里用，大小的话包装好后比微波炉稍大一点点，重量的话18kg

如果从中国邮政装箱海运到阿德这边家里会被查要求交税么？还是之前就需要报税？

懂得同学告诉下，万分感谢

作者: zhan0112 时间: 18-3-2013 12:45
超过1000澳元吗？

作者: 360Cisitalia 时间: 18-3-2013 12:57
you can claim gst if for your business, so it does not matter taxed or not.
if it is taxed, then, just claim it in your next BAS.

作者: zhan0112 时间: 18-3-2013 13:09
还有其他的费用的
具体可参考
Calculating Duty and Taxes

Duty, GST and other taxes are calculated and payable when you make an import declaration for goods that have a value above A$1000 or if you import alcohol and/or tobacco products.  When your import declaration is processed, Customs and Border Protection will provide you with a payment advice.  The payment advice will show all amounts payable to Customs and Border Protection relating to your imported goods.

If you use the services of a licensed customs broker for your imported goods, all Customs and Border Protection liabilities incurred are electronically forwarded to your broker.

When goods that you import are valued at more than A$1000, or include tobacco, tobacco products and/or alcohol of any value, a Customs value is used as the basis for calculating the amount of any duty and/or GST and other taxes payable.

Duty is determined on the Customs value of the goods.  The Customs value of the goods is usually the amount you paid for your goods, converted to Australian currency.  The exchange rate that is used is the rate applied on the day the goods were posted or exported.

GST is paid on the Value of the Taxable Importation (VoTI).

The VoTI is the sum of:
•the Customs value (Cval)
•transport and insurance cost (or postage and insurance) (T&I)
•any duty payable, plus
•WET (if applicable).

The information below on calculating duty and taxes is provided as a guide only.

Example 1: An importation of multiple low value packages of goods (for example, six packages of video cameras each valued at A$200) (One consignment)

A$

Customs value (6 x $200) (Cval)

1200.00

Customs duty (Duty) @ 5% of Cval

60.00

(Payable)

International transport and insurance or postage (T&I)

150.00

Value of the Taxable Importation (VoTI) (Cval+Duty+T&I)

1410.00

Goods and Services Tax (GST) @ 10% of the VoTI

141.00

(Payable)

Total payable Duty + GST

201.00

Example 2: An importation of low value wine (valued at A$400)

A$

Customs value (Cval)

400.00

Customs duty (Duty) @ 5% of Cval

20.00

(Payable)

International transport and insurance or postage (T&I)

75.00

Wine Equalisation Tax (WET) @ 29 per cent of (Cval+Duty+T&I)

143.55

(Payable)

Value of the Taxable Importation (VoTI) (Cval+Duty+T&I+WET)

638.55

Goods and Services Tax (GST) @ 10% of the VoTI

63.85

(Payable)

Total payable Duty + WET + GST

227.40

Example 3: An importation of goods (other than tobacco products or alcoholic beverages) valued above A$1000

A$

Customs value (Cval)

2000.00

Customs duty (Duty) @ 5% of Cval

100.00

(Payable)

International transport and insurance or postage (T&I)

150.00

Value of the Taxable Importation (VoTI) (Cval+Duty+T&I)

2250.00

Goods and Services Tax (GST) @ 10% of the VoTI

225.00

(Payable)

Total payable Duty + GST

325.00

Example 4: An importation of low value tobacco products (for example, 200 sticks = 8 packets x 25 sticks valued at A$60)

A$

Customs value (Cval)

60.00

Customs duty (Duty)@ $0.34889 per stick

69.78

(Payable)

International transport and insurance or postage (T&I)

30.00

Value of the Taxable Importation (VoTI)
(Cval+Duty+T&I)

159.78

Goods and Services Tax (GST) @ 10% of the VoTI

15.98

(Payable)

Total payable Duty + GST

85.76

Customs duty of $0.34889/stick is the rate applicable as of 1/8/2012*

(Customs duty rates are subject to change.  Please check the current published rates)

(Other import processing charges may apply)

作者: zhan0112 时间: 18-3-2013 13:10
连接给你
http://www.customs.gov.au/site/page5549.asp

作者: 大bon 时间: 18-3-2013 15:57