報稅及交稅問題

純利唔等同Assisible profit

Assisible profit is base on profit before taxation following IRD profit tax requiement to make such adjustment.

Profite tax is calculate @ 17.5% on assisable profit (2007/2008) and
Provision tax for 2008/2009 is calculate on estimated profit @ 16.5%

For example,if your company assisable profit is 480,728.79

Profti tax for the year (480,728 @ 17.5% = 84,127) IRD will cut d.p.
Provision tax for nest year (480,728 @ 16.5% = 79,320)
That's is tax rebate in 2007/2008 @ tax amount 75% celling 25,000

Therefore tax pay for both year will be 84,127 - 25,000 + 79,320 = 138,447