計算profit tax時capital nature是什麼

Expenditure of a capital nature is not allowable for deduction under section 17(1)(c) of the Inland Revenue Ordinance.

There are two tests commonly used to decide whether an expense is of capital or revenue nature:

1. Whether the payment is an once-and-for-all payment, or
2. Whether an asset or enduring benefit is created via the payment.

Example for item 1: A property agent introduce a property to you and subsequent you lease the property as your office. The property agent charge you commission for the lease. As the payment is once-and-for-all payment, it is capital in nature and is not deductible in calculation of profits tax.

Example for item 2: You buy a property as your office. The property is an asset of your company. Therefore, it is capital nature.

計算profit tax時的capital nature

相信你是講計 tax computation 時, 會將 profit/loss from sale of asset 扣返出來, 因為它是 capital nature.

因為變賣資產不是一間公司的日常業務, 所以它的賺或蝕, 是 not taxable / deductible, 不用課稅 / 不可扣稅, 所以要扣返出來.