播客165 – 澳大利亚的个人税收制度

跟着罗布·麦科马克，一边学英语，一边了解澳大利亚的日常生活。

Learn English while learning about daily life in Australia with Rob McCormack.

第165期播客：澳大利亚的个人所得税制度。

Podcast number 165, Australia's Personal Taxation System.

你好。

Hi.

澳大利亚联邦政府像世界各国政府一样，为所有公民提供各种公共服务。

Australia's federal government provides a range of services for all Australians, just like governments do all over the world.

政府通过向居住在这里的个人和在澳经营的企业征税，来支付这些服务的费用。

The government pays for these services by taxing the income of the people who live here, and the companies doing business in Australia.

澳大利亚还有其他类型的税，但在这期播客里，我想重点聊聊个人所得税，也就是普通人针对收入缴纳的那些税。

There are also other types of taxes in Australia, but in this podcast, I would like to talk about Australia's personal income taxation system, those taxes which ordinary people pay on their income.

我得先说明一下，我对税务系统并不专业。

I should start out by saying that I am no expert on our tax system.

这套制度很复杂，我这里只做个简要概述，讲清楚澳大利亚个人所得税的主要内容。

The system is complicated, and I will be giving only a brief summary of the major points for Australia's personal income tax.

如果你需要完整的信息，建议访问澳大利亚税务局的官网，www.ato.gov.au。

If you require full information, you should visit the website for the Australian Taxation Office, www.ato.gov.au.

平时大家很少会去想这事儿，除非到了每年报税的那段时间。

Normally, this topic is not something people think much about, except at the time of year when you must complete your taxation return.

联邦大选期间，这话题也常被提起，因为各政党在这方面的政策往往不一样。

It can also be a topic of discussion during federal elections, as this is one area where political parties may have different policies.

说实话，我觉得这套系统挺复杂的。

Personally, I find it complicated.

所以我每年都请专业的税务会计师帮我报税，很多澳大利亚人也都是这样做的。

That's why I always get a taxation expert called a tax accountant to help me prepare my taxation return each year, as do many Australians.

每年你都得填一份个人所得税申报表，提交给澳大利亚税务局，也就是ATO。

Once a year, you must complete your individual income tax return and send it to the Australian Taxation Office, or ATO.

ATO是负责管理和运作个人所得税体系的政府机构。

The ATO is the government department which organises and controls the personal income taxation system.

在澳大利亚，大多数人的报税工作都在七月、八月或九月完成。

In Australia, most tax returns are completed in July, August, or September.

这是因为我们的税务年度是从7月1日到次年6月30日。

This is because our tax year is from July 1 to June 30.

这被称为财政年度。

This is called the financial year.

在报税时，你需要向政府申报你在税务年度内的总收入。

In your tax return, you must tell the government how much money you earned during the tax year.

这些收入可能来自你的工资、银行存款的利息，或者股票市场的投资收益。

This could come from your salary in a job, from the interest earned from savings you might have in a bank, or it could come from investing in shares on the stock market.

如果你是自由职业者，比如水管工、木工，或者做保姆，那你也要向税务局申报你在税务年度内的收入。

If you are self employed, for example, as a tradesman, such as a plumber or carpenter, or perhaps you offer your services as a babysitter, then you will need to tell the ATO how much you earned during the tax year.

税务局会用一张税率表来计算你该缴多少税。

The ATO calculates how much tax you should pay using a special table of rates or percentages.

澳大利亚的这张税率表是累进的，也就是说，收入越高，税率也越高。

This table of rates in Australia is said to be progressive, because the more you earn, the higher the taxation rate becomes.

累进个税制度的初衷是，收入越高的人，缴税能力也越强。

The idea behind a progressive personal taxation system is that those who earn a high income have a greater ability to pay.

所以，让他们用更高比例的收入缴税，看起来是合理且公平的。

Therefore, it seems right and fair that they should pay a bigger percentage of their income as tax.

相比之下，有些国家实行统一税率，不管收入多少，所有人都交一样的税。

By contrast, some countries have a flat personal tax rate, where all taxpayers pay the same rate no matter how much they earn.

在澳大利亚，2025年和2026年的累进税率如下。

In Australia, our progressive tax rates for 2025 and 2026 are as follows.

请注意，这些税率会根据政府政策调整。

Note that these rates can and do change according to government policy.

你的收入在0到18200美元之间，这部分不用缴税。

For that part of your income between $0 and $18,200, you pay no tax.

你的收入在18201到45000美元之间，这部分按16%缴税。

For that part of your income between $18,201 and $45,000, you pay 16% as tax.

你的收入在45001到135000美元之间，这部分按30%缴税。

For that part of your income between $45,001 and $135,000, you pay 30% as tax.

你的收入在135001到190000美元之间，这部分按37%缴税。

For that part of your income between $135,001 and $190,000, you pay 37% as tax.

对于超过19万美元的那部分收入，税率是45%。

For that part of your income over $190,000, you pay 45% as tax.

所以你看，赚得越多，个人所得税的税率就越高。

So you can see that the more you earn, the higher rate of personal tax you must pay.

但要注意，每个人的前18200美元收入是完全免税的。

However, it is important to note that everyone pays no tax at all on the first $18,200 that they earn.

接下来的26800美元按16%缴税，再接下来的9万美元按30%缴税，然后是55000美元按37%缴税，超过19万美元的部分才按45%缴税。

They pay 16% tax on the next $26,800 of their income, then they pay 30% tax on the next $90,000, then they pay 37% tax on the next $55,000, and finally, they pay 45% tax on any part of their income greater than $190,000.

比如说，如果一个人年应税收入达到100万美元，那他的每一部分收入都会按对应的税率累进缴税，最后那81万美元部分就按45%缴税。

So if someone earned $1,000,000 in taxable income, they would be paying increasing rates of tax for each part of their income, finally paying 45% tax on the last $810,000 of their income.

这就是累进税率制度的运作方式。

That's how a progressive tax rate system works.

赚得越多，缴得越多。

The more you earn, the more you pay.

相反，如果一个人一年只赚了18000美元的应税收入，那他根本不用交任何税。

By contrast, if someone only earned $18,000 in taxable income in a year, you can see they would pay no tax at all.

为了实际缴税，你得每年从收入中留出一大笔钱，等税务局在七八月算出你该缴多少税后再一次性支付。

To actually pay your taxes, you would need to put aside a large amount of money each year from your income in order to pay your personal taxes after the ATO has calculated how much you owe in July or August.

为了避免这种情况，澳大利亚的雇主会采用一种叫‘预扣税’的制度，也就是PAYG。

To avoid this, companies employing workers in Australia use what is called the pay as you go tax system, or PAYG.

每次发工资，通常是每两周一次，公司都会根据你的全年收入，对照个人所得税税率表，计算出你应该缴纳的税款。

Each time they pay their workers, usually every two weeks, they use the personal income tax rates table to calculate how much personal tax the worker is expected to pay based on their full year salary amount.

然后从你每两周的工资里扣掉其中一部分，代你交给税务局。

A two week portion of this is taken out of their fortnightly salary payment and will be sent to the ATO on behalf of each worker.

所以到了每年6月30日税务年度结束时，税务局其实已经收到了你一整年的税款。

So following the end of the tax year on June 30, the ATO will have already received a full year's tax payment for each worker.

这样一来，你就不用每次领工资时都专门存钱来缴税了。

In this case, the worker does not have to put money aside from each salary payment to pay his or her tax.

税款早就被扣掉并交给税务局了。

It's already been done and the money sent to the ATO.

在澳大利亚填税表其实挺简单的，网上就能完成。

Filling in your tax return in Australia is relatively simple and can be done online.

我想提一下，每位员工都可以申请与工作相关的费用扣除。

One aspect I would like to mention is the ability of each worker to claim work related deductions.

这些是你为了顺利开展工作而必须购买的物品。

These are things you have to buy in order that you can do your job successfully.

比如，特殊的工作服装、专业工具、电脑、培训课程、差旅费用等等。

For example, it could be special types of work clothing, special tools, computers, special education or training courses, special travel costs, and so on.

只要你能证明这些开销是工作必需的、你自己出的钱，并且保留了收据，就可以把它们列为工作相关扣除项。

As long as you can show that these things are necessary for your work, that you have paid for them out of your own money, and that you have the receipts, then you can list them as work related deductions.

你可以在报税时从总收入中扣除这些金额，相当于你的应税收入降低了。

You are allowed to take or deduct this amount off your total income on your tax return, so in effect your income is reduced.

扣除之后剩下的部分，就是你的应税收入。

What's left of your income becomes your taxable income.

因此，当税务局计算你的应缴税款，并与雇主全年代缴的金额对比时，很可能发现他们代缴多了。

Therefore, when the ATO calculates your tax and compares it against what your employer has sent in during the year, it is likely that the ATO will have received too much tax on your behalf.

这时，税务局会把多缴的部分退还给你。

You will then get a refund from the ATO equal to that extra amount.

每年报税时能收到税务局的退税，总是让人很开心。

It's always nice when you get a tax refund from the ATO at tax time each year.

如果你有任何问题或想法，欢迎在我的网站 www.slowenglish.info 的评论区留言，或者发邮件到 robslowenglish.info。

If you have a question or a comment to make, please leave it in the comments box on my website at www.slowenglish.info, or you can send me an email at robslowenglish.

邮箱地址是 robslowenglish.info。

Info.

我很期待收到你的来信。

I would love to hear from you.

告诉我你住在哪儿，简单介绍一下自己，还有你对我的 Slow English 播客有什么看法。

Tell me where you live, a little bit about yourself, and what you think of my Slow English podcast.

我一定会用英语给你回信。

I will write back to you in English, of course.

如果你想做个简短的小测验，看看有没有听懂这期节目，网站上也有。

If you would like to take a short quiz to see if you have understood this podcast, you will also find it on my website.

再见。

Goodbye.

我们下次再聊。

Until next time.

罗布。

Rob.