退稅怎麼入賬呢?

1) 當你支付有關的稅款時你係
DR. Taxation Paid (P & L)
CR. Bank

今次你要
DR. Bank
CR. Income

因為要consistence對沖.

2) 當你支付有關的稅款時你係
DR. Provision for taxation (B/S)
CR. Bank

今次你要
DR. Bank
CR. Provision for taxation

因為要set-off返多付了的amount.

When you paid the tax.

DR Profit tax paid

CR Bank

When you receive the rebate from IRD.

DR Bank
CR Provision for Pofit Tax