公司利得稅之計算公式

要計算公司利得稅, 需要多一些資料, 首先要知道是有限公司或無限公司, 因為稅率會不同。

計算方法, 簡單來說是用會計賬面上的利潤, 加上不能扣稅的支出, 例如一些私人性質的費用或與業務無關的費用, 再減去不會納稅的收入, 例如銀行利息, 出售固定資產的收入等。此外, 固定資產在稅務上亦有一套扣稅的方法。

As your company is a partnership business, you can have the tax be assessed in name of the partnership business or partners can elect to be personally assessed for setting off his tax allowances. This will reduce the tax bill. In your case, if tax on a business, profits tax will be 16% for 2007/08 i.e. $6,400. Apparently, you could transfer these profits to each of the partners for being personally assessed and may not be required to pay for any tax.
For more infomration, please go or download the pamphets for information.
Profits tax - general
http://www.ird.gov.hk/chi/tax/bus_pft.htm
Partnership tax
http://www.ird.gov.hk/chi/pdf/pam56c.pdf
http://www.ird.gov.hk/chi/pdf/pam57c.pdf
http://www.ird.gov.hk/chi/pdf/pam58c.pdf