新公司 audit 一問

As this is the first account of a newly established company, it is OK to have an audited financial statments for 15 months. However, when you are preparing a tax computation, you have to spilt the taxable profit on a time basis i.e. 12/15 and 3/15.
For example, if the accounts is closed at 31 March. 2007 for 15 months, there will be a taxable profit for 2 years of assessments. Let say, a taxable profit of 180,000 as computed from the accounts, then the taxable profit for 2005/06 ( 1 - 3 /2005 ) is 180,000 x 3/15 = 36,000 and 144,000 for the year of assessment 2006/07 ( 4/06 - 3/07 ).