有限公司利得稅要預繳
回答 (2)
2007-01-18 5:00 am
✔ 最佳答案
如果你指的5萬是應繳稅利潤, 那就如前面位朋友所說要交預繳稅但如果是會計賬目的利潤, 便得按稅例規定作出調整
以調整後的應繳稅利潤, 來計算稅款及預繳稅
若調整後出現虧損, 便不用繳納利得稅及預繳稅
另外, 若公司有結存稅務虧損 (TAXATION LOSS), 足以抵銷本期稅款及預繳稅
亦無需支付稅款
2007-01-17 11:53 pm
yes, provisional tax is based on 17.5 % on the assessable profits of previous year.
The provisional tax payable will be divided into 2 instalments.
the 1st instalment will be 75% of the tax payable and 2nd will be 25%
The provisional tax payable will be divided into 2 instalments.
the 1st instalment will be 75% of the tax payable and 2nd will be 25%
參考: own knowledge
收錄日期: 2021-04-11 01:40:48
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070117000051KK01875