請問 一間公司 利潤 超過 什麼水平才要 繳交profit tax?

A company with a profit in the accounts maynot be taxable - offshore or non-taxable income.

1元也需交稅, 但那是經調整的數,可能同Income Statement 不同.

Remember the rule: Profits Tax IS NOT THE SAME AS Salaries Tax. The reason is:

PROFITS TAX: All profits after deducting allowable deductions and adding back disallowed expenditures/ deduction (even if it is $1) is charged tax at a rate of 17.5% (tax rate as at today).

SALARIES TAX: Salaries tax is taxed on a progressive rate and you are entitled to a so called basic allowance. Any amount above the basic rate ($100k as at today) is taxable after deducting any eligible allowances and deductions.

So in response to your question, there is no threshold of when a company is liable for profits tax. Every $1 profit is taxable. To minimise the tax liability, it depends very much on tax planning.