禾田

程蕾(CPA,CGA),从事会计税务行业。电子邮件:[email protected] 电话:416-953-9569

车的费用(一)-自有车的费用,您都抵扣了吗?

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很多自雇人士报税,车的费用是必不可少的。买车还是租车?自有车费用如何抵扣?租车费用如何抵扣?这篇文章里,咱们先谈谈自有车的情况下,费用如何抵扣。

首先,要确定您的车是那种类型。税局把车分为两类,passenger vehicle 和 motor vehicle。对于passenger vehicle,CCA计算的基数最高为$30,000+HST(在安省为$33,900)。绝大部分的车都在这一范围。

其次,要确定您的车大概有多少比率是用于自雇业务的。几乎所有的车相关的费用都是和这个比率挂钩。严格意义上,CRA要求每个纳税人有自己的Travel Log,记录和业务相关的公里数。

上面两点确定后,就要看看哪些费用可以抵扣了。一般来讲,汽车维护费用,车牌注册费,保险费,油费,贷款利息,洗车费等都是可以按比率抵扣的。这些费用比较简单,这里就不详细解释了,您唯一要注意的是留下发票。下面主要说说比较复杂,也是最常见的自有车CCA的计算。

例一:小张在安省,做财务顾问,2016年花了$39,550 (含13% HST)买了新车,80%是用于自雇业务。假定小张的收入足够高,需要最大限度的claim CCA。在这种情况下,如下计算(假设个人税率为30%),小张两年合计可省税$3,295 ($1,220+$2,075))。

Year 1 (2016 tax year - 13% HST)

Cost added to CCA class 10.1 (max allowed)
= $30,000 + 13%HST

$33,900

CCA (half-year rule) = 15% x $33,900

$5,085

Business portion @80%

$4,069

Max Y1 CCA allowed

Personal Tax Saving (30% tax rate)

$1,220

Year 2 (2017 tax year - 13% HST)

UCC = $33,900 - $5,085

$28,815

CCA = 30% x $28,815

$8,644

Business portion @80%

$6,915

Max Y2 CCA allowed

Personal Tax Saving (30% tax rate)

$2,075

财务顾问不可以注册HST的,情况比较简单,只要按照CRA的规定计算后,根据实际收入情况选择不超过最高值的CCA的数额进行抵扣就好了。如果您第一年收入不高,也可以不计提CCA,留在以后年度用。小窍门:如果通过计提CCA可以降低您的边际税率(例如从30%降到20.5%),那就完美了。

例二,还是小张,这次成了地产经纪,注册了HST,其他情况不变。这种情况计算起来比较复杂,HST的影响也会被很多人会忽略。除了CCA的计算外,还要计算ITC来进行HST抵扣。大多数情况下, ITC的计算是和CCA的计提金额匹配的。如下表计算,在2016 年报税时,可以计提的CCA仍是$4,069, 同时还可以在申报HST时,claim $468作为ITC来抵扣。从现金流来讲是个好事。当然,在第二年计算时,要扣除相应的金额。在这种情况下,小张两年合计可省税$4,512 (HST退税$1,251+个人税节省$3,261)。

要注意的是,HST这部分计算在目前看到的个人报税软件上是不会自动从车的残值(UCC)里扣除的,需要您手工调整。通过上面两个例子的最终结果也可以看出,能够通过ITC退回来总是比放在费用里面要好的。

Year 1 (2016 tax year - 13% HST)

Cost added to CCA class 10.1 (max allowed)
= $30,000 + 13%HST

$33,900

CCA (half-year rule) = 15% x $33,900

$5,085

Business portion @80%

$4,069

Max Y1 CCA allowed

Personal Tax Saving (30% tax rate)

$1,220

HST input tax credit year 1 = $4,069 x 13/113

$468

Y1 ITC

Year 2 (2017 tax year - 13% HST)

UCC = $33,900 - $5,085 - $468

$28,347

Y1 ITC deducted from UCC

CCA = 30% x $28,347

$8,504

Business portion @80%

$6,803

Max Y2 CCA allowed

Personal Tax Saving (30% tax rate)

$2,041

HST input tax credit year 2 = $6,803 x 13/113

$783

Y2 ITC

另外,对于HST注册的自雇人士,如果您车的商业使用比率超过了90%,那么恭喜您,您可以在购买车的年份申报所有ITC抵扣,即便您在贷款情况下还没有全部支付。(参考GST/HST memorandum 8.2 )。

下面这个表格是从GST/HST Memo 8.2里摘录的,简单讲,当您的车用于业务的比率低于10%,处理方式和没有注册HST的人是一样的;当超过90%,您可以在购买车的年度通过HST报告申报不超过上线的全部退税。如上例,假设车95%的情况用于业务,那么HST的$3,900(安省最高限额)可以在申报2016年HST报告是作为ITC退回来。同理,这种情况下,CCA计算的基数就是$30,000了。

商业行为使用比率

GST/HST注册的个人(不含公司)

<=10%

没有HST退税

>10 % to 50 %

按照CCA的比率

>50 % to <90 %

按照CCA的比率

90 %

全部HST subject to capital cost limitation

总之,如果您是自有车的情况,在申报CCA和HST时要仔细计算。如果您申报少了,CRA也是不会主动给您调整的。

下一篇咱们来看看租车情况下,您的费用如何正确抵扣。

声明:以上仅为个人观点,并不针对您的个人情况。不承担由此产生的法律责任。

作者:程蕾(CPA,CGA),电子邮件:[email protected] 电话:416-953-9569

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