10a. Mr Leung, a HK citizen, who works in China for more than 183 days within a year
and has earned a monthly salary of RMB15000 which is paid in China, so how much
would this China tax payable be?
10b. Mr Leung, a HK citizen, who works in China for 83 days and received a monthly
salary of HK$15,000 and is paid in HK, so how much would this HK tax payable be?
20分)會計功課問題(3)
2007-10-10 8:40 pm
回答 (1)
2007-10-10 10:31 pm
✔ 最佳答案
Assumption: assume there is no other income (double pay and bonus) and tax allowance for Mr. Leung10a.
Monthly tax
Personal allowance: 4800
Taxable income: 10200
Monthly Tax: (10200 x 0.2) - 375 = 1665
therefore, China tax payable for one year = RMB19,980
10b.
Assumption: Use the tax rate in 2006/2007
Annual income: $180,000
Personal allowance: 100,000
Taxable income: 80,000
30000x2% + 30000x7% + 20000x13% = $5,300
收錄日期: 2021-04-24 23:07:37
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20071010000051KK01063