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论文代写:新西兰的税收分析

论文代写:新西兰的税收分析。新西兰制定了2007年所得税法,其目的是对个人净收入进行界定和征税。该法案规定了与税收有关的义务,并为履行所规定的义务规定了计算税收的规则。在新西兰,税收是由税务局(IRD)代表新西兰政府在全国范围内征收的。所得税是一种根据收入的不同,由法律规定对个人和单位征收的税收。接下来论文代写专家将对新西兰的税收进行以下分析。

税收分为直接税和间接税,例如,直接税占税收收入的60%。根据收入的多少,新西兰的所得税是非常重要的。它是政府收入的主要来源。在新西兰,所得税税率为:14,000美元以下为10.5%,14,000美元至48,000美元为17.5%,约48,000美元至70,000美元为30%,70,000美元以上为33%。

完善的税收制度至关重要。它坚持三个原则,这是公平,效率,简单,它旨在提高收入,重新分配财富和控制经济活动(Theunissen, 2017)。在新西兰,只有议会有权决定征税的地点和方式。2007年所得税法SBB1规定,年度税法规定了计算所得税时应纳税所得额的固定税率。根据《所得税法》和《1994年税收管理法》,根据应税收入比率计算的金额应支付给王室。

2007年所得税法是目前所得税评估的法律。ITA 2007的BD1(1)规定,如果C部分满足金额,则为收入。收入的分类可以通过立法和判例法两种方式简化。CA 1涉及一个一般原则,如果它被立法确定为收入或在普通概念中满足,那么它就是收入。CA1(1)是判例法中根据不同案件情况而产生的基于普通概念的收入认定。

判例法证明,为了审查确定收入的情况,必须确定收入的特征。如果收据项目满足主要或大部分收入特征,那么该项目就被归类为收入。

MacNaghten勋爵在伦敦郡议会诉司法部长[1901]AC 26中指出,所得税是对收入征税,而不是对其他任何东西征税。纳税评估根据来源的性质而不同。新西兰税基确认,一旦发生收入牵引,就应该对收入征税,因为纳税是法律规定的责任。MacNaghten勋爵提出的方法很可能是调度方法。应纳税所得额的标准因来源的不同而不同。按照scheduler的方法,收益和收益是分开的,每个类别对损失和支出的评估、收取和扣除有不同的规则。

在新西兰现行的税收政策中,收入来源的性质是不分的。税收的评估是基于来源金额,称为全球方法。以前,新西兰税法是在净调度器制度下运行的。从1997年起,新西兰开始实行全球所得税。因此,收益和收入与允许的扣除相结合,而不管收入的类型和产生的方式,都是基于应纳税总额的税率。

Taxes are classified as direct and indirect taxes, for instance, direct income tax is classified as 60% of the tax revenue. NZ income tax is significant according to the amount of revenue. It is the main resource of government revenue. In NZ, the rate of Income Tax is 10.5% up to $ 14,000, 17.5% for $ 14,000 to $ 48,000, 30% for about $ 48,000 to $ 70,000 and 33% for above $ 70,000.

A well-developed tax system is essential. It adheres to 3 principles, which are equity, efficiency, simplicity and it is aimed towards raising revenue, reallocating wealth and controlling economic activities (Theunissen, 2017). In New Zealand, only the parliament has the right to decide where and how to charge tax. The Income Tax Act 2007 has SBB1 stating that an annual tax act regulates the fixed rate on the taxable income for calculating the income tax. The amount calculated by the rates of taxable income is payable to the Crown under the Income Tax Act and the Tax Administration Act 1994.

Income Tax Act 2007 is the current act for income tax assessment. BD1 (1) of ITA 2007 states that if the amount is satisfied by part C, then it is income. The classification of income can be simplified by two ways, legislation and case law. CA 1 involves a general principle that the amount is income if it is identified as income by legislation or satisfied in the ordinary concept. CA1 (1) is the identification of income based on ordinary concept that was created in case law based on the circumstances of different cases.

Case law has testified that for examination of the circumstances that identify income, it is required to determine the characteristic of the receipts. If the items of receipts satisfy the primary or most income characteristics, then the item is classified as being an income.

Lord MacNaghten states in London County Council – v – Attorney General [1901] AC 26 that income tax is tax on income, and it is not meant to be a tax on anything else. Tax assessment varies according to the nature of the source. NZ tax base has confirmed that once the income traction occurs, the income should be taxed as paying tax is the responsibility regulated by the law. The approach stated by Lord MacNaghten is likely to be scheduler approach. The standard of taxable income varies based on different nature of source. As per scheduler approach, the gains and receipts are separated, and each category has different rules to assess, collect and deduct the loss and expenditure.

In the current taxation policy of NZ, the nature of the source of income is regardless. The assessment of the tax is based on the source amount, called the global approach. Previously, NZ tax law was operational in net scheduler regime. From 1997, the global income tax has been adopted in NZ. Therefore, gains and receipts are combined with permissible deductions, irrespective of the type of income and the way it was incurred based on the tax rate of overall taxable amount.

以上内容就是论文代写专家对新西兰的税收分析。若要问论文代写哪家更专业可靠?论文代写推荐留学生选择英国论文代写Advancedthesis服务。因为其服务公司的论文创作专家团队由高素质和经验丰富的学术作家组成,保障论文创作质量与合理的论文代写价格。除此之外,还为留学生提供essay代写、assignment代写、硕士论文代写等服务,从而让留学生们轻松应对论文写作并创作出专属个人的优秀论文!