Year of Assessment & Basis Period

樓主你好
我自己有讀過taxation，給一張筆記你睇，你會清楚ge la


圖片參考：http://us.f2.yahoofs.com/hkblog/ESldooiISUYUtYDrj3Cbmw--/blog/20070613055823538.jpg?ibAadcGBXjjnqfYf


即，交稅係看你的accounting date
同幾多個月

你想07/08年交稅，就 31 march 08做accounting date
如果你想08/09年先交稅，就30 april做accounting date

當然，看你公司的profit 大細決定year ended ( profit少可以transferred 去personal assessment , 扣免稅額)，可以交少d 稅，但係profit多，transferred 去personal assessment 都冇用，可能用標準稅交

personal assessment要另外申請

還有，公司一次過交大量稅，可以受唔到
分開都好d

個人覺得，31 march 好d


2007-06-15 16:28:18 補充：
唔知點解冇咗相片(yahoo好似會轉網址)see這個啦http://hk.myblog.yahoo.com/z9165518/photo?pid=58&fid=-1

1. Year of assessment is from 1 April to 31 March of next year. It is used by Inland Revenue Department to calculate the amount of tax payable by taxpayers and different tax rates for different year of assessment. E.g. 1 April 2006 to 31 March 2007 is the year of assessment 2006/07.
2. Basis period means accounting year end. Eg. Accounting year ended 31 Dec 2006 means the basis period from 1 Jan 2006 to 31 Dec 2006. This basis period (year end 31 Dec 2006) falls into the year of assessment 2006/07.
3. For Company A, if accounting year end is 31 March 2008, if there are profits, tax will need to be paid for the year of assessment 2007/08. If accounting year end is 30 April 2008, if there are profits, tax will only to be paid for the year of assessment 2008/09 (one year later). Therefore, I recommend to use 30 April 2008 as year end date as tax payment will be one year later.