有限公司利得稅要預繳

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

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%