關於partnership公司的問題

1.) 因為Partnership 是無限公司，所有這間公司的股東，所收到的人工及利潤，係可以選擇唔交利得稅，而只交個人入息稅，這樣他們便可以享有免稅額(例如個人、夫婦、子女、父母等等)，交少很多稅。

股東只要响自已張報稅表第5部份選擇「個人入息課稅」，然後填寫有幾多間合夥公司便可以了。

由於各合夥股東的股權不同，及不是每一個股東也會收到人工，所以報稅時，便要在財務報告表中，向稅務局申報，每個股東的股權的百份比和有否支取人工。

2.) 若果合夥公司有債項的時候, 由於Partnership 是無限公司，所以每個股東負責的不是按自己的股份，而是無限責任 (unlimited liability)。


3.) 一般銀行做法是，首先會向所有股東追討債項，如果其中有股東有物業，佢首先會被釘契，然後銀行會繼續向各股東追債(行動包括發信、交財務公司追討、告上法庭等等)，直至各股東申請破產為止。

4.) 在稅務上，好多時係政府出報稅表，而間公司又無報稅，咁政府先會揾間公司，通常係先出 reminder，然後出評估稅金單，逾期不交稅，便會交法庭處理，出信要你上庭。至於間公司欠債的事，並不在稅務上有問題。

1. The tax department could then allocated each of the shared profit to that individual partner should he/she applied for a personal assessment instead of the total profit be assessed on a partnership firm basis and taxed at a flat rate.
2. No. The partners are joint and several liable for the total liabilities of the partnerhsip business.
3. If partner A has no money to pay, the other partners B and C are then liable for the total debts the partnership firm has to pay.
4. Yes. same as 3 and 4, unless a certain amount had been transferred out from the partnership firm's profit tax file to a partner C upon application for personally assessed. A and B will then liable jointly for the remaining partnership's profits tax.

2008-02-28 22:19:32 補充：
In answer 4 :

"A and B will then liable jointly for the remaining partnership's profits tax." This is not exactly correct. It should read as A,B and C are still liable jointly for the remaining partnership's profits tax even C had applied for being personally assessed.