我想問
(1)John是單身人士,所以他的免稅額是108000。
他的收入是240000,求他的salaries tax。
Solution: Net chargeable income
= $(240000 - 108000) = $132000
Salaries tax payable:
=$35000x2%+$35000x7%+$35000x12%+($132000 - $105000)x17%
=$11940
(2)Paul是單身人士,收入是$198000,Salaries is?
Net chargeable income:
=$(198000-108000)
=$90000
Salaries ...
=$35000x2%+$35000x7%+(90000-70000)x12%
=$5550