如何填報利得稅?

1. 甚麽是期初存貨/期末存貨?
期初存貨=The stock count as at 01/04/2006
期末存貨=The stock count as at 31/03/2007
*正確!但你上年有否報稅?上年(31/3/06)有否詳細存貨明細?是否第一年開業?怎樣報稅都好影響你的利潤及要交之tax.
2. 甚麽是資本開支, 櫃台/收銀機算唔算係資本開支?
資本開支=Computer, cash register, furniture =these are fixed assets.
*正確!即係你既櫃台/收銀機都係資本開支. 但申報PL ACCOUNT時要跟足稅例清楚列明計算, 不能直接全數扣除, 此點亦會affect公司porfit&tax.
3. 毛利/營利/純利三者有咩分別?
毛利=Gross prodit =Sales-cost of sales=營利/ cost of sales=opening stock +purchases-closing stock/ 純利=net profit=Gross profit-operating expenses
*正確…但你對會計一繞不通, 很擔心你會理解不足及會報錯而導至不必要既損失.

4. 甚麽是折舊? 做租書需要計折舊嗎?
Depreication = is on your fixed assets. *正確
書 is your stock.
*這點就未必了, 因為你公司主要既nature係租書service, 其實本書係你既資產, 如果你是做賣書先可以話係stock, 以我做開既數大部份都不應計stock, 但點都要詳細睇曬你盤數先可confirm.

*advice: 若你不熟account, 若有什麼報錯報少等會好痳煩, 我有好多新client都係識d唔識d報錯曬, 引至稅局罰錢,估稅(幾萬至幾十萬不等)...先識搵我地會計行做...到時得不常失...唉~
你可先e-mail你的收到的稅表及上年稅單等給我....等我睇下點幫你.

1. 甚麽是期初存貨/期末存貨?
期初存貨=The stock count as at 01/04/2006
期末存貨=The stock count as at 31/03/2007
2. 甚麽是資本開支, 櫃台/收銀機算唔算係資本開支?
資本開支=Computer, cash register, furniture =these are fixed assets.
3. 毛利/營利/純利三者有咩分別?

毛利=Gross prodit =Sales-cost of sales=營利/
cost of sales=opening stock +purchases-closing stock
純利=net profit=Gross profit-operating expenses

4. 甚麽是折舊? 做租書需要計折舊嗎?
Depreication = is on your fixed assets.
書 is your stock.