稅務及強積金

請問董事袍金及董事薪酬有何分別 ???
董事袍金是公司向董事支付的酬勞，因為公司法中董事有很多責任。董事薪酬與一個普通員工領薪酬無乜區別，在於其地位超然，可以剝削公司資源。這就是為何美國總統奧巴馬要求接受政府注資機構，高層薪酬要「封頂」！
對董事報稅及供強積金有什麼影響和處理上之不同 ?
董事袍金無論董事身在何地，擁有任何國藉，都要納薪俸稅。薪酬就要按照董事在何地履行其對公司之義務，亦要參照合約，出糧方式等。強積金祇適用於本地僱員。
董事袍金 可以每月支付的嗎 ?
當然可以月支！
如公司老闆不想供 MPF , 是否可以董事袍金 來代替呢 .. ??
你唔供唔得，不過強積金有最高額二萬月薪，你可以用吓佢！
老闆的薪俸稅是否可與公司利得稅一同申報 ? =)
公司利得稅點可以同老闆薪俸稅一齊報？公司係法人而老闆係自然人，仲唔係同一收入！
希望幫到你！

請瀏覽 :

www.multi-trade.diytrade.com

Director fee 董事袍金 is the remuneration a director gets just because he holds the office as a director of the company under the Companies Ordinance. The person maynot be working full time like an employee of the limited company. Strictly speaking, there is no such employer and employee relationship. However, this sum is liable to salaries tax under the IRO.
Director salaries 董事薪酬 is the remuneration a person gets in working in a limited company similar to that of an employee. Because he is also a director, his remuneration is therefore named as Director's Salary. There is a employer and employee relationship and hence its remuneration is liable to salaries tax and for a deduction in the MPF.