Urgent! 夫婦一起報稅??

Individual

Total income : HK$12,000 x13 =$156,000
Less : MPF ($7,800)

Net total income HK$148,200
Less : Single Person Allowance HK$100,000

Total tax assessment : $48,000


Total tax payable : ($48,000-$30,000)x7%+$600
= $1,860

50% tax allowance for 2006/2007 , $930

Each person have to pay $930 for 2006/2007

For Joint assessment:

Total Income : $148,200 x2 =$296,400

Less; Married Couple allowance ($200,000)

Net total income assessable =$96,400

Total tax payable = ($96,000-$90,000)x19%+$6,600
= $7,740
50% tax allowance for 2006/2007 =$3,870


Therefore, you should choose the individual salaries tax assessment.

分開

因為你地係用緊PROGRESSIVE TAX RATE
你地加埋~個ACCESSABLE INCOME 係大好多
THIS MEANS JOIN ASSESSMENT個稅階會高過INDIVUIAL的

EVERY PERSON
$12000 X 13 =156,000 - 100,000 BASIC ALLOWANCE
=56,000

30,000 X 2% + 26,000X7% = $2420
咁你地2個的TAX 分開交TOTAL就係2420 X2 =$4840
=============================
JOINT ASSESSMENT
$12000 X13X2=312,000 - MARRIED PERSON'S ALLOWANCE $ 200,000
=$112,000

PROGRESSIVE
30,000 X2% + 30,000X7% + $30,000 X 13% + 22,000 X19%
= $10780

STANDARD
$112,000 X16%
=$17920


未DEDUCTMPF個數
不過個重

2007-05-23 02:38:27 補充：
個重點係你地一齊tax 會少左$30000x 2%,$30000x7 % 的area~的好處~個$60,000去左用13%同19%的area 到~so joint埋一齊要交多好多稅~個人是比好的~因為唔佑你地mpf 係點搞~so 無deduct到

因為不清楚你可以扣除甚麼開支和申請甚麼免稅額.
你可以去以下網頁電子計算稅款自己計一下.
http://www.ird.gov.hk/chi/ese/budget/st_comp_2007_08/cstcfrm.htm

這網頁可幫助你計算你應繳的薪俸稅款或個人入息課稅稅款。 你只需要選擇有關的課稅年 度，然後在輸入頁選擇你的婚姻狀況，輸入你及你配偶的總入息及受養人數目等資料，及按 底部的"計算"按鈕。 另一個畫面便會出現並列出你估計應繳的稅款 。