剛收到稅表, 請幫我計薪俸稅

2009-06-14 2:29 am
我人工16,000一個月
獨資公司全年總入息14,000, 毛利3,000.

請問我08/09年度, 要交幾多稅?

我試下計, 請有心人睇下係咪咁計.

總收入16,000 x 12 = 192,000
減5% MPF (16,000 x 5%) x 12 = 9,600
-------------
182,400
減個人免稅額 108,000
------------
74,400
@5.75%
= 4,278???
咁我咪要交成4千幾蚊稅?????????

--------------------------

個稅表, 又無一欄, 比我填, 個人進修扣稅.

咁我點申報?
考體適能教練, 同
考車牌, 有無得扣?
=========================

唔好答得我咁求其.
希望清清楚楚.
我萬分感謝!!!
更新1:

=================================================== 首先, 我真係好多謝你的解答. 政府免費上限8,000, 呢個我知. 但我唔肯定, 係咪要預繳. 或要交左先有得退. ok. 呢個唔係我要問的問題. 咁如果. 8千呢個優惠無左, 條數會係點計呢? 可以答一答???

更新2:

===================== 仲有, 咁出年, 政府無得扣.... 我咪又要搵人問.... 所以, 我真係唔可以選你做解答.

更新3:

回答者: bid_tracy ( 小學級 3 級 ) 你巳經90%答到我想要的. 但我還是想知道. 如果無左8千減免. 我的計法有無問題? 除了沒有加獨資公司profit之外. 就假設你計的Assessable income: $75,400是正確 我08/09年要付的稅. 是否75400 x 5.72%?<======= 我要個% 我就只係知有限公司,唔記得係16.5% 定 17.5%.

更新4:

你又答預繳的問題.. 我更加唔明點計. $40,000 x 2% + $35,400 x 7% = $3278. 係咪純粹只係估? 呢個, 你可以不答. 因為是我發問本問題之外的事. ------------------------------- 其實, 我仲有得減其他供養父母的免稅條件. 只係, 我想知純粹點計. 如果我無曬優惠情況下.

更新5:

LAZYBOY.. 答了我更加唔明. 何解 =77400 變左? 稅額: 800 + 37400*7% = hk$3418 77400去左邊? 800蚊, 我估條款定左. 37400.... 點來? 我都係好多謝你話左比我知, 要交幾多稅. 但我一日都仲係唔識幫自己計. 都係無用.

回答 (3)

2009-06-14 7:54 am
✔ 最佳答案
Net salary income: $182,400
+ Sole proprietor gross income: $3,000 (note 1)
- 個人進修: $2,000 (note 2)
= $183,400.

Less: Personal allowance $108,000

Assessable income: $75,400.

As IRD grants 100% reduction to eligible person with cap of $8000, your Tax payable for 08/09 is $0. But, you still have to pay the Provisional Tax for 09/10: $40,000 x 2% + $35,400 x 7% = $3278.


Note 1:
- As you provide gross profit only, so I assume there's no admin. exp.
- You have to fill up the Part 5 of the Tax Return.
- You should select Personal Assessment in the Part 6 of the Tax Return.

Note 2:
- the amount stated here is an assumption only, pls fill the actual amount you spent.
- regarding the expenses you made is deductable or not, you can check from IRD website http://www.ird.gov.hk/chi/faq/see.htm.
- the expense can be filled in the Part 4.3 (2) in the Tax Return.

2009-06-15 00:46:39 補充:
如果無左8千減免,除了沒有加獨資公司profit之外,應以你實際的應課稅額如$75,400按以下稅率計算08/09稅款:$40,000 x 2% + $35,400 x 7% = $3278. Provisional tax will be calaculated by IRD normal with the assumption of that you have the same income with the previous tax year.

2009-06-15 00:47:17 補充:
應課稅入息實額 稅率
首$40,000 2%
另$40,000 7%
另$40,000 12%
餘額 17%

利得稅稅率(適用於法團): 2008/09及其後 16.5%.
2009-06-14 9:07 pm
16000 x 12 =192000
加: 3000 (其實應該係用應評稅利潤, 不過你無資料)
減: MPF: 9600

=185400

個人免稅額: 108,000
=77400

稅額: 800 + 37400*7% = hk$3418

(*退稅上限hk$8000, 即使本年度無稅要交)

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2009-06-14 2:42 am
唔好怪我, 因為太simple, 我好求其咁答你08/09年度總收入唔過hk$220,000, 係不用交稅的.

點解? 因為今年有HK$8000退稅, 即太約多出115,000的免稅額.

1唔駛填d扣咩扣咩喇, 你上面講個d係唔扣得
2 please select personal assessment in order to wavier the provisional tax otherwise you will subject the profit tax for your proprietor business.


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