如何填填報稅表????

This is a sub-contracting business. In principle, A have to get a Business Rgistration Certificate, the Inland Revenue Department (IRD) will send A a Profits Tax Return. So, A has to submit a Profit and Loss Statement showing the Job Income of $350,000 and deduct wages, cost of tools and expenses of $210,000 from it and making a Profit of $140,000.

As A is the employer of the labours, A has the obligation to report the wages paid to the labours under The Employer's Return on Salaries. This form will be sent to A upon his report of it to IRD, The labours will then have to submit his/her personal Salary Tax Return to be sent by IRD to them direct.

So, A has to submit 2 different returns - Employer's Return on Salaries and Profits Tax Return. To reduce A's tax bill for setting off his personal allowance, A can elect to be personally assessed and transfer the profits of $140,000 to set off his personal allowance ( Single ) of $100,000. Only $40,000 is then taxable unless you have other allowances to claim for to reduce the taxable amount further.

1. You are not the employee of company A, then you are subject to profit tax .
2. You should fill in the profit tax returm.