论文代写:税收法

论文代写

税收法

收入的普通收入指从交易活动的正常进行。但出售固定资产不属于普通收入。
在给定的情况下,尼克是一个小业务实体卖池设备和材料,并提供维修游泳池。尼克经营自己的业务销售以及尼克受到小型企业实体作为他的营业额还不到200万美元。换句话说,它是认为他是进行个人独资。
小业务实体有一定的让步所得税、资本利得税,商品及服务税和边缘受益税。他们可以有现收现付(付)的分期付款优惠(2013份)。
一个唯一的交易员是最简单的业务结构。很容易和便宜的设置,因为很少有法律和税务手续。如果一个人他/她自己的业务运作作为一个唯一的交易员,然后他/她就可以运行他/她自己的贸易和完全控制它。他/她将会完全合法负责业务的方方面面。在业务亏损或债务不能与任何人分享,业主将承担法律责任(2013份)。
通过了解唯一的贸易商业模式的关键特性,人真的可以确定是否适合一个或没有。在这种商业模式,收入从业务被视为个人收入和业主单独负责任何种类的业务将不得不支付税收。扣除任何费用后,业主必须包括在他/她的个人业务的收入纳税申报。

Taxation Law

The ordinary income referred to the income earned in the normal course of activities from the transactions carried out on a business. But selling fixed assets does not come under the category ordinary income.
In the given case, Nick is a small business entity who sells pool equipment and materials, and offers servicing to swimming pools. Nick operates his own business selling as well as Nick comes under the small business entity as his turnover is less than $2 million. In other words, it is concluded that he is conducting sole proprietorship.
Small business entities have certain concessions on income tax, capital gains tax, goods and services tax and Fringe benefit tax. They can have PAYG (pay as you go) instalment concessions as well (ATO, 2013).
A sole trader is the simplest business structure. It is very easy and inexpensive to set up because there are very few legal and tax formalities. If a person operates his/her own business as a sole trader, then he/she can run his/her own trade and control it completely. He/she will be completely responsible legally for every aspect of the business. The debts or losses in the business cannot be shared with anyone and the owner would be legally responsible for them (ATO, 2013).
By knowing the key feature of the sole trade business model, one can be really sure whether it suits one or not. In this business model, the income generated from the business is treated as personal income and the owner is solely responsible for any kinds of taxes the business will have to pay. After deducting any expenses, the owner must include the income of the business in his/her personal tax returns.

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