14年 中国企业在澳大利亚的税收指南.pdfVIP

The Australian tax landscape A guide for Chinese companies looking to invest in Australia February 2014 澳大利亚税收概况 中国企业投资澳大利亚的税收指南 2014年2月 Working together for growth Understanding and managing the unknown can be daunting, particularly when it comes to entering new markets. Inbound and outbound investors are confronted with many challenges, including different commercial practices, new transaction environments and complex taxation regimes. At EY, we can work with you as your business evolves and expands to enter new markets. We can help you manage risk and improve performance in a foreign business environment by providing valuable, in-country knowledge and insight. Our network’s borderless approach throughout the Asia Pacific region and beyond means we operate as a united, connected and seamless organisation – enabling you to benefit from our global strength. Within Australia, we have teams of bilingual professionals across our Assurance, Tax, Transaction and Advisory services practices to help us work together efficiently and effectively to achieve the right outcomes for your business. 与您合作，共谋发展 了解和掌控一些未知领域常让人望而生畏，尤其是要进入一 个全新市场的时候。在境内和向境外投资的投资者要面临诸 多挑战，如不同的商业模式、新的交易环境以及复杂的税收 体制。 在安永，我们可以与贵公司携手合作助您开拓新市场。在一 个陌生的商业环境中，我们可以为贵公司提供有价值的、当 地的知识和见解以帮助您管理风险、提升业绩。安永网络的 无国界模式意味着我们在亚太地区及全球的服务步调一致、 联系紧密并且合作无间，从而让贵公司从我们的全球优势中 获益。在澳大利亚，我们遍布在审计、税务、财务交易和咨 询等各个服务领域的双语专业人士团队能高效协助贵公司实 现远大宏图。 Contents Introduction 1 Choosing an investment vehicle 1 Australian incorporated company 1 Joint venture/partnership 3 Registered foreign company (branch) — is there a permanent establishment? 3 Capital gain tax