急//// 有關報稅問題、請幫忙！
2007-05-25 7:51 pm
本人在一間公司為僱員，已工作 3 年，另在 06 年進行小額貿易生意，開了公司、已有商業登記( 個人名 )，但無實質公司，地址用秘書公司地址登記，最近我收到報稅表，我應該甚樣填寫呢？我有僱用一員工，另是否所有公司開支都可申報呢？在報稅表上是否將我現職公司收入再加私人公司收入一起申報呢？
回答 (3)
2007-05-25 10:35 pm
✔ 最佳答案
1. 你要填稅表中的part 4, part 5同part 62. part 4填你在公司的人工收入
3. part 5填你自己公司的資料, 包括公司名, 商業登記號碼, 公司收入, 公司毛利(銠父入減成本), 公司淨利(公司毛利減去日常開支)
4. part 6, 你要選擇報個人入息報稅
關於公司開支既申報, 基本上全部也可扣除, 但你要留意食飯的開支數會不會太大, 因為有時稅局會不承認全部的費用扣除。選擇個人入息報稅可以令你交少D稅, 因為會用salaries tax rate去計你既收入, 而且如果你的公司是虧損, 也可扣除你於公司的人工收入, 如果你不選擇個人入息報稅, 而你的公司有利潤, 你的私人公司便要交16%的利得稅。
2007-05-25 10:39 pm
Yes. You can choose the " Personal Assessment" for your income in your employment and your own business in order to reduce the tax liability.
e.g. Your annual employment income $300,000
Your company in your own name
Loss for the year ($100,000)
Assessment inocme $200,000
Less : Sigle person
Allowance ($100,000)
Net inocme assessable $100,000
Please note that all your personal expenses cannot deduct from your company in your own name. Only the expenses related to the business is allowed.
You have to prepare the annual account of your company and submit together with your salaries tax return to the IRD if you choose the Personal Assessment.
e.g. Your annual employment income $300,000
Your company in your own name
Loss for the year ($100,000)
Assessment inocme $200,000
Less : Sigle person
Allowance ($100,000)
Net inocme assessable $100,000
Please note that all your personal expenses cannot deduct from your company in your own name. Only the expenses related to the business is allowed.
You have to prepare the annual account of your company and submit together with your salaries tax return to the IRD if you choose the Personal Assessment.
收錄日期: 2021-04-29 21:58:10
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