地產從業員報稅問題

你可以開一間無限公司, 那一些因工作而產生之特別支出(如車費, 服裝費......等等), 可上報

但你需和公司商談Commision 是比你的公司而不是出糧!

如有問題或需幫忙, 請Email, [email protected], 比我.

Best regards,

Samson So

一般地產從業員支取是底薪加佣金。在報稅表內有扣除項目例如學費，會費等，而扣除額不會超出收入百分之十。除非你有很強的理據，否則就算你用無限公司，稅務局會傾向不予扣除車費, 服裝費......等等。

As a property agent of Reality Agency, the only income is the basic salary and the commission. Total income is subject to the Hong Kong Salaries Tax. All personal expenses and outgoings, e.g. travel expenses, personal expenses are not tax dedutiable.

For expenses to be deductiable for tax purposes, it must be incurred wholly, exclusively and necessarily for the production of the income related thereof.
If the agent is an employee of a company, he can put all direct expenses in the salary tax return together with your argument that these expenses are deductiable for generating the salary incoem thereof.
If the agent is the sole proprietor of a firm which has made a commercial contract with the 'employer', then it is trading as an estate agent. The commission received will then be regarded as the income of the firm and all direct expenses will then be claimed as deductiable businese expenses.