香港利得稅計法

A general small business ? I assume you are talking about a partnership business with 2 or 3 partners.

Every business whether it is a sole proprietor, a partnership or a limited company, any profit on the trading is liable to profits tax. the flat rate of profits tax is 16% on the profit (chargable income) i.e. Total income - Total expenses (Exclude partners' salaries, if any)= Charagable Income. However, for a sole proprietor or a partnership business, each partner has the right to transfer the share of profit to his personal tax file for assessment and to claim the personal allowance, other allowances etc.. therefrom.

The tax rate of 17.5% is charged on profit of a limited company only.

只要你在香港賺取 "利潤", 便要交利得稅.

"兩三人的小公司" ?

1. "無限公司"

(i) 選 "個人入息課稅"

咁你選果年(年年都要選一次)的分到的利潤, 就會轉去 "個人入息課稅"到, 同其他收入(e.g.物業租出收入(要交物業稅)), 加埋一次過計你的稅.

(ii) 沒有選 "個人入息課稅"

將利潤留在公司, 和其他合夥人(都沒有選 "個人入息課稅")的利潤一齊, 以 "無限公司"名義, 張今年的利潤計稅.

2. 有限公司

當 "累計盈虧" 是盈利是, 便要交利得稅

Limited company: 17.5%. All company should submit profit tax every year if they have business operation.