第五解 印花税
Jason Yang
印花税，又称转让税， 是指在一些交易过程中所产生的税。常用于以下交易中：
(a). 需征税的房产转让， 例如一般赠予。
(b). 有协议的财产转让，例如房屋买卖合同和生意买卖合同。
(c). 合伙企业收购, 例如以合伙人形式存在的生意中的股权转让。
(d). 应缴税财产信托的设立和终止。
(e). 信托的转让。
在昆士兰州，房产买卖属于财产转让中的一种，所以需要缴纳印花税。大部分情况下，印花税是由买家支付.应缴纳印花税的金额是由合同的价格决定的，合同价格越高，需缴纳印花税越多。外国人如果购买澳洲房产，需要缴纳额外7%的印花税。如果夫妻双方共同购买一个房产，其中一个买家是外国人，则他需要缴纳他持有那部分房产比例的印花税。但是，根据买家的自身情况，会有以下几种印花税减免：
1. 首次自住房印花税减免
申请条件：
(i). 买家必须年满18周岁，之前没有申请过首次购买自住空地印花税减免, 并且之前在澳洲和海外没有持有任何住房。
(ii). 在交割后一年之内搬进该房产（市政府，水费账单作为凭证），且在交割后搬进去之前不能处理该房产（出租或转让）。另外，如果交割之前合同里有租客，租客必须在交割后六个月内或租约到期之后搬走。
(iii). 房产的价格必须在55万澳币以下。
优惠幅度：
(i). 如果房产价格低于50万澳币，您不需要缴纳印花税。
(ii).如果房屋价格在50万到55万之间，您可以享受部分减免。
如果政府发现您没有满足以上任何一个条件，之后都会追缴您减免部分的印花税。
2. 首次购买自住空地印花税减免
申请条件：
(i). 买家必须年满18周岁，之前没有申请过首次购买自住空地印花税减免, 并且之前在澳洲和海外没有持有任何住房。
(ii). 空地价格必须在40万澳币以下。
(iii). 在买之前确认这是一块空地，上面没有任何建筑物，在交割后两年之内必须建好房搬进去，并且只能在该空地上盖一个房子。
(iv). 在交割后一年之内不能处理该房产（出租或转让）。
优惠幅度：
(i). 如果土地价格低于25万澳币，您不需要缴纳印花税。
(ii).如果房屋价格在25万到40万之间，您可以享受部分减免。
如果政府发现您没有满足以上任何一个条件，之后都会追缴您减免部分的印花税。
3. 自住房印花税减免
申请条件：
在交割后一年之内搬进该房产（市政府，水费账单作为凭证），且在交割后搬进去之前不能处理该房产（出租或转让）。另外，如果交割之前合同里有租客，租客必须在交割后六个月内或租约到期之后搬走。
优惠幅度:
(i). 最多可以省七千多澳币。
(ii). 在计算方法上，房价中35万的部分会用特殊转让率去计算，超过35万的部分会用一般转让率去计算。
昆州的房产交易时而简单时而复杂，如果您需要律师，请添加文章下的二维码或拨打
1300 245 299 找杨律师（Jason）。
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