香港交稅既程序係點

1. For profits tax, property tax and salary tax, IRD will charge provisional tax 暫 繳 稅 for the next year of assessment.
2. The amount of provisional tax is the same as the current year tax. For example, if salary tax for year of assessment 2005/06 (2006) is HKD100,000, the provisional tax will be HKD100,000 for (2007). You have to pay total of HKD200,000 minus the provisional tax you have paid last year for 2006 (if any). If you have paid HKD80,000 already in last year (2005) as provisional tax for 2006. Then, the tax payable amount for 2006 is HKD120,000 = HKD100,000 (2006 current year) + HKD100,000 (provisional 2007) - HKD80,000 (provisional 2006 paid in 2005).