An Tax Consolidation
税收合并。
? A tax consolidation regime applies for income tax and capital gains tax1 purposes for companies, partnerships and trusts ultimately 100%2 owned by a single head company resident in A2.
? 税收合并体运用于公司、合伙企业和A公司2100%拥有的子公司的所得税和资本利得税目1的（注：税收联合也适用于货物税和服务税，我们提供单独的安排）。
? An resident companies that are 100%2 owned (either directly or indirectly) by the same foreign company and that have no common An head company between them and the non-resident parent are also allowed to consolidate as a multiple entry consolidated group (MEC group).
? 外国公司的100%持股的控股子公司（无论是直接还是间接持有）（注：不论是通过累积股利优先股还是满足雇员持股计划的1%以上普通股），以及它们之间没有共同母公司，以及非控股母公司都允许合并成为一个多企业联合体（MEC）。
1 In A, consolidation regimes exist for other types of taxes such as the Goods and Services Tax (“GST”). We will be pleased to advise further on these in a separate engagement.
1 在A中，合并税务制度下存在其他类型的税收，如货物和服务税（简称“GST”）。我们乐意单独就此提供进一步的咨询。
2 Disregarding finance shares that are debt interest (e.g. certain redeemable preference shares) and up to 1% of ordinary shares that meet certain employee share scheme arrangements.
2 不管股份是否是债权性质的（例如可赎回的优先股等），最多有1％的普通股，以满足员工持股计划安排的要求。
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Benefits under tax consolidation
税收联合下的好处。
The benefits include:
其好处包括：
? The pooling of tax losses, capital losses and franking credits of all entities within the tax consolidated group.
? 将联合体内的税收损失、资本损失和坏帐损失汇集在一起。
? Dividends from the respective operating companies to C A will be disregarded for income tax purposes. Without tax consolidation, any unfranked dividends from the operating companies would be taxable to C A at 30%.
? 从各个运营公司到CA的股利将不考虑其所得税问题。没有税收联合体时，所有从运营公司汇回CA的股利都会征以30%的所得税。
华译网北京翻译公司翻译过大量有关税收合并的文件资料,Beijing Chinese Translation Service Company has translated many technical documents about An Tax Consolidation
? The elimination of the application of any value shifting rules to transactions between group entities.
? 消除对联合体内公司间的所有价值转移交易运用。
? The ability to transfer assets between group companies without income tax consequences.
? 保持在联合体内公司间进行资产转移而不征收所得税的能力。
? The simplicity of completing one consolidated income tax return and paying only one income tax instalment for the group each quarter.
? 完成一份联合税收申报表比较简单，并且只要每季度支付一次税款。
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Partnership
合伙企业
? A partnership involves the individuals or companies carrying on business in common as partners with a view to profit. For tax purposes, the key requirement is that taxpayers are “in reciept of income jointly”. This test is a substance over form approach and an arrangement may be a tax partnership although not a partnership at common law.
? 合伙企业的参与者可以是个人或公司，他们以合伙形式从事业务，旨在追求利润。就税务处理而言，合伙企业关键的要求就是纳税人“联合收到收入”。本条判定原则主要是实体上的，而不是形式上的，因此一项成立企业的协议虽然在普通法上不被认为是合伙企业，但在税务处理上会被认定是合伙企业。
? Partners are jointly and individually liable for the debts and obligations of the business. This means that the act of every partner binds the other partners whether they know about it or have agreed to it or not and each partner's liability to creditors are unlimited.
? 合伙人将联合和个别地对合伙企业的债务负责，这意味着每位合伙人的行为对其他合伙人有约束力，而不论这些其他合伙人是否知道或同意这一点，此外，合伙人要对合伙企业的债权人承担无限责任。
? In some States there is legislation permitting limited partnerships, limited partners are not permitted to take an active part in running the business.
? 在一些州，法律允许成立有限合伙企业，但有限合伙人不得在合伙企业的经营中起主要作用。
? Although a partnership is not taxed as a separate taxpayer, the partners are required to lodge a tax return for the partnership business as well as their individual tax returns. The requirement for a partnership tax return means the partners are bound by a common approach to the tax treatment of income and expenses of their business. In addition, any acquisition of partnership assets restricts the ability of a partner in a consolidated group to reset the tax costs of the underlying depreciating assets.
? 尽管合伙企业不会被当作单一纳税人而被征税，合伙人需要既报合伙企业的税也报个人自己的税。这一合伙企业的报税要求意味着，针对合伙人的合伙企业收入和费用税务处理方式是一样的，此外，收购合伙企业的资产，限制了在一个合并的团体里的合伙人，重新设定已折旧的资产的应税成本的能力。
