(One) income tax
The gains tax rate of Australian enterprise is 34% . The salary adjustment tax rate of company staff is: 6000 bay yuan 0% the following, 6000 to 20000 bay yuan 17% , 20000 to 50000 bay yuan 30% , 50000 to 60000 bay yuan 42% , 60000 bay yuan 47% of above.


(2) salary the amount of tax to be paid
Salary the amount of tax to be paid is the taxes that state government collects, according to wage base by company pay, and do not withhold from inside employee wages. The tax rate of collection of each state government differs somewhat, particular case is as follows:


The city is avoided hand in the forehead to avoid rate of taxation of the above that pay the specified amount
600000 6.4% of new administrative division
Dimension city 515000 5.75%
South bay 456000 6%
850000 4.9% of Lanzhou of elder brother person
Dasimaniya saves 600000 6.6%
The capital is feudal 800000 6.85%
North is feudal 600000 6.6%
On the west bay 675000 to 2700000 3.65%
2700000 to 4500000 3.65%
4500000 to 5625000 5.56%


(3) limit welfare duty
Limit welfare duty presses coordinate ratal plan carry. The company is offerred for the worker pay charge to let a worker attend with car and company external fete, all be the category of duty of pay limit welfare. Consumptive amount is multiplied with 1.91417 photographs get answering ratal, take limit welfare tax rate next 0.485, get limit welfare the amount of tax to be paid. After July 1, 2000, amount of afore-mentioned formulary instead consumption are multiplied with 2.1292 photographs get answering ratal, take limit welfare tax rate next 0.485, reach forehead of limit welfare taxes.


(4) annuities
Annuities provides the fund of pay for local government. According to bay legal provision, the company presses the 8% pay annuities of employee wages. If the individual hopes to pay the old-age pension of 5% again, criterion the company increases pay for its form a complete set even 2.5% ; If individual hope is additional,pay the old-age pension of 2.5% , criterion the company should increase pay for its form a complete set 1.25% . 2002 to 2003, annuities tax rate may promote for 9% . Besides, company even pay fund administration fee 1.5% .


(5) off reserve
According to bay legal provision, the company wants plan the off reserve that raises employee, 1.5% what rate is worker pay. This reserve is when employee is off, will pay an individual to use.


(6) medical treatment is safe
Australian government has a society for national arrangement common medical treatment is safe, this insurance premium presses salary 1.5% withhold a country. The countryman enjoys this to be sure a pay of welfare of all medical treatment below.