合夥公司交稅

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Normally, a Profits TaxAssessment would be raised on the partnership at the Standard Rate of Tax.However, if Personal Assessment is elected, the partners’ tax liabilities maybe reduced. Where it is apparent that a partner will obtain a tax advantage byelecting Personal Assessment, Profits Tax is not, in practice, charged onhis/her share of assessable profits from the partnership (tax is separatelycharged under Personal Assessment). Nor is Provisional Profits Tax charged onthat portion of assessable profits from the partnership. You do not have toreport the salary you draw from the partnership business as the amount will beincluded in the assessable profits of the partnership business.

For more information, please go to Q. 3 and Q. 4 in

http://www.ird.gov.hk/chi/pdf/pam58c.pdf

and further information on personal tax and allowance in

http://www.ird.gov.hk/chi/pdf/pam37c.pdf