報稅問題-sole stockholder of LTD

Sole stockholder means he is the only 1 shareholder of the limited company. As limited company is a separate legal person. Profit earned by the limited company is therefore liable to corporation profits tax. The sole shareholder is a natural person and no income accrued to him therefrom. Hence, there is no such problem of electing to be personally assessed on his personal income.

Stock 呢個用詞在英式會計係指存貨，不過在美式就變咗股票！因此在問題中嘅Stockholder應該係指股東，即係股票持有人。股東收取嘅係股息而按照香港稅制係唔使納稅。
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