Mr. Chan is single. He lives with his parent who are 65 and 61 years old. If he earns $18650 per month and receives a bonus equivalent to one-month salary, find his salaries tax payable.
唔識計
ｈｅｌｐ
請列式
Salaries Tax
2007-10-21 9:00 pm
回答 (3)
2007-10-21 9:34 pm
✔ 最佳答案
你可上網站計算：http://www.ird.gov.hk/chi/ese/st_comp_2006_07/cstcfrm.htm
另外，假設Mr Chan上述的收入是2006/2007年度，則：
2006年課稅收入=
年薪=242450（18650x13個月）
減：個人免稅額（100000）及父母免稅額（30000x2）及額外父母免稅額（因同住，30000x2）及強積金供款（12000）
故2006年課稅收入=10450
2006年要交10450的2%（首30000算2%）= 209元
再減稅額寬免105元
2006年交104元
2007年預計課稅收入=
年薪=242450（18650x13個月）
減：個人免稅額（100000）及父母免稅額（30000x2）及額外父母免稅額（因同住，30000x2）及強積金供款（12000）
故2007年課稅收入=10450
2007年要交10450的2%（首35000算2%）= 209（暫繳稅）
所以，2006至2007年要交104+209=313元。
僅供參考
參考: me
2007-10-21 11:32 pm
Total annual income
($18,650x13) $ 242,450
Less:
MPF contribution
($242,450x5%) ( $ 12,000 )
Total income $230,450
Less:
Single person allowance ( $100,000)
Parents allowance ($60,000)
Additional Parents
allowance ( $60,000)
Total net income
Assessable $10,450
Tax payable :
$10,450 x 3% $313.50
Less 50% for
2006/2007 ( $156.75)
Net tax payable $156.75
2007-10-21 15:35:05 補充：
Tax payable :$10,450 x 2% $209Less 50% for2006/2007 ( $104.5)Net tax payable $104.5
($18,650x13) $ 242,450
Less:
MPF contribution
($242,450x5%) ( $ 12,000 )
Total income $230,450
Less:
Single person allowance ( $100,000)
Parents allowance ($60,000)
Additional Parents
allowance ( $60,000)
Total net income
Assessable $10,450
Tax payable :
$10,450 x 3% $313.50
Less 50% for
2006/2007 ( $156.75)
Net tax payable $156.75
2007-10-21 15:35:05 補充：
Tax payable :$10,450 x 2% $209Less 50% for2006/2007 ( $104.5)Net tax payable $104.5
2007-10-21 9:23 pm
total earning 18650*13 =242450
less: personal allowance 100000
less: parent allowance 30000*2 60000
taxable income 82450
tax payable for 1st 30000 on 2% 600
tax payable for 2nd 30000 on 7% 2100
tax payble for remaning balance of 22450 on 13% 2918.50
total taxable payable : 5618.50
In fact, you did not furnish enough information on this question. I just calculate it base on the information of taxable rate for 2006/2007 of the HK government. So tax payable will be different if the taxable rate is different.
less: personal allowance 100000
less: parent allowance 30000*2 60000
taxable income 82450
tax payable for 1st 30000 on 2% 600
tax payable for 2nd 30000 on 7% 2100
tax payble for remaning balance of 22450 on 13% 2918.50
total taxable payable : 5618.50
In fact, you did not furnish enough information on this question. I just calculate it base on the information of taxable rate for 2006/2007 of the HK government. So tax payable will be different if the taxable rate is different.
收錄日期: 2021-04-29 22:03:52
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20071021000051KK01792