個人和公司報稅問題...

每一個人嘅情況都有唔同，而且今年無論係利得稅定係薪俸稅都有75%減免，上限為$25,000。正常情況下以報薪俸稅比較多減免，但係一超於某一數額，利得稅就會平過薪俸稅。你可以先用稅務局網頁內附設幫納稅人計所得稅個程式計下用幾多報薪俸，幾多報利得會著數啲？
希望幫到你！

If the limited company have a profits chargeable to tax, it is proper to arrange salaries payment (or other benefits) to the directors. It can enjoys the tax benefits.

It is important to calculate the total income of the directors during the relevant year.

如果排除了所有其他的因素，只以兩者相比較的話，我個人會認為支付薪金比較好，因為公司利得稅是規定比例的，但個人入息稅則可以扣減好多免稅額，例如個人，配偶，父母及子女，甚至可以豁免其他例如供樓利息及強積金等等。