已繳交稅項,今年度政府有退稅, 應該點入A/C

正常嚟講，會計師會在審計後財務報告內有稅項準備金(Provision for Taxation)而退稅已經計入準備金內。因此，你會做下列：
Dr. Bank Cr. Provision for Taxation
希望幫到你

Dr. Bank Cr. Income Tax overprovided. This amount has to be separaetly shown Income Tax overprovided in last year in the Income Statement and will be used to set -off the income tax to be provided at the end of this accounting year. The amount appears in the Balance Sheet under the Provision for Incoem Tax will then be the net amount.

Tax perpayment.

Best regards,
Samson So
www.tripro.com.hk