薪俸稅 vs. 個人入息課稅

2008-09-27 9:39 pm

我想請問一下 :

本人今年有一單位出租 (物業是聯名 / A君及B君) ,所以我們在填寫報稅表時申請了個人入息稅 ,

1/ 但找在6月時收到稅務局的第一封物業稅表給2人寫著『不需繳付』

2/ 但到8月時又再收到稅務局發出給(A君)的第二封物業稅表寫著『因為其中一位業主不符合用個人入息稅，所以現需繳交HK$xxxx』，而(A君)同時也收到稅務局發出的薪俸稅單要繳付 HK$xxxx

3/ 到了今天業主(B君) 也同時收到稅務局發出給他的一封個人入息稅應繳付 HK$xxxx 及薪俸稅單要繳付 HK$xxxx

** 現有問題如下 :

請問現在業主(A/B君) 2人各要繳付2份稅款是否正確?

如是正確, 那麼當時我們填寫報稅表時申請的個人入稅息意思不是把薪俸稅及物業稅合併一起計算嗎? 那麼為什麼現在要分開繳稅?

還是說因為本身我們的薪俸稅收入已經要繳稅款 , 所以合併在一起反而對我們來說要繳付多一點的稅, 所以稅務局就把2個稅款分開?

sorry...問題好似好長.... 謝謝你們的幫忙 Thanks!

回答 (1)

Train

2008-10-06 11:12 pm

✔ 最佳答案

1. 根據稅法, 任何個人在有關課稅年度符合下述條件，便可選擇個人入息課稅 :-
a. 年滿 18 歲或以上，或未滿 18 歲而父母雙亡；及
b. 本身為香港永久性居民或臨時居民，或如屬已婚，其配偶為香港永久性居民或臨時居民。
Therefore, if A and B do not fulfill the above conditions, it is correct that they have to pay the salary tax and property tax separately.

2. The tax return (BIR60) you filed to 稅局 is only applicable if you own the house 100%. In your case, you should file tax return (BIR57) as your house is jointly owned. 個人入息課稅 is also not applicable.

3. Generally, 稅局 will check if it will be beneficial for tax payer to select personal assessment (個人入息課稅). It is a very good service and we will not pay more tax than we should pay. As I have no data on your salary and rental income, I cannot say if it is beneficial to select personal assessment. However, I will see you are not entitled to select personal assessment as the house is not 100% owned. So 稅局 separates your tax into two.

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