剛收到稅表, 請幫我計薪俸稅

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%.

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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(^_^)

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.