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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