利息在稅務上之扣減

2007-11-30 1:04 am
可否講解一下利息在稅務上之扣除?

回答 (2)

2007-12-09 9:32 am
以上的回答者已回答了大部分.
我在這裏補充一點兒,在personal assessment, 在供並出租的物業可有稅務上之扣除,只是上限於物業的NAV.
2007-11-30 4:49 am
1. Bank interest is not taxable and exempt from Hong Kong tax.
2. Home loan interest allowance is HK$100,000 per year at the maxiumum of ten years.
3. Dividend is not taxable.


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