請問報稅表中第5部份中40項, 應評稅利潤係點計?

因為會計和稅例中計算純利的方法有些出入，
有些開支項目不能扣稅，例如東主薪金, 罰款, 私人開支, 折舊
有些收入又不用納稅，例如利息, 股息收入
還有一些會計上不當開支，而當資產入帳的如買電腦，計稅時卻可以扣除，
所以會計利潤不可直接用來計稅，
計稅時要把帳目純利做些調整，變成報稅用的應評稅利潤。
基本上：

純利+不能扣稅的開支-不用納稅的收入=應評稅利潤

如果你沒有不用納稅的收入, 也沒有不能扣稅的開支
即是全部收入都要納稅/全部開支都可以扣稅
在這情況下, 不用作任何調整, 應評稅利潤=帳目所示利潤
你把39格的數字照抄去40格就可以了

2006-10-25 12:37:59 補充：
計算範本: http://www.ird.gov.hk/chi/pdf/ir957ac.pdf你埋好數後，把適用的數字填入去就計到應評稅利潤了。

In short, the assessable profits in your question equals:-

1. the profit before taxation, add
2. non-deductible expenses under the Inland Revenue Ordinance (Cap.112) (IRO), less
3. non-taxable / exempt income under the IRO, less / add
4. depreciation allowances / refurbishment expenditure / CBA / IBA / balacing allowances / balancing charge, and
5. setoff by accumulated tax losses carried forward from prior years of assessment, if any.

With all due respect, I do not think you can calculate the assessable profits yourself unless you are familiar with the relevant provisions in the IRO. If you have engaged a CPA in handling your accounting matters, you should request them to perform a tax computation for you and provide you with the figure. If you have never egnaged a CPA, it is time for you to consider engaging one. It usually costs just several thousand dollars to engage a local CPA. I recall even for those Big 4 firms, a simple tax compuation worths only several thousand dollars.

Please note that if you leave the item blank, the IRD may issue an estimated assessment to you. If you do not object to the estimated assessment, it will become final and conclusive after one month. However, it is not the end of the story. Since you do not object to the esimated assessment, the IRD will consider that the tax demanded under the estimated assessment has been undercharged. In this respect, it will issue a futher additional assessment to you. This process will keep going on until you object. In order to object, you will need to illustrate that the tax demanded under the estimated assessment / additional assessment has been overcharged. In any event, you have to engage a CPA at that time but the worst part of the story is that all the previous assessments have become final and conclusive. You have to settle the tax demanded in any wise.

應評稅利潤指 所有入息扣所有法定合理支出的淨值
.....等我返去睇下份表先