知識問題 - 關於稅務問題

現金收入同非現金收入如房屋津貼會有唔同稅率。你公司要求提交租金收據係幫你減低稅負﹝見稅務局網頁www.ird.gov.hk內小冊子中薪俸及個人入息課稅中僱主提供居所給僱員怎樣計稅例七﹞。
租約本身應該係真確，而如果係事後做番可能不視為有效(unenforceable)，因此要注意！
僅供參考！

i agree with the answer of 集思廣益. If the control of your employer is proper, you should exclude HK$5,000 monthly housing allowance in Section 4.1-Income, and fill in Section 4.2-Place of residence provided. As the rental value is usually lower than housing allowance, it is a common tax planning in HK

If this is a lump sum housing allowance, then this is all taxable. This is not an reimbursement of rent paid by you.

Provided that the employer has established clear guidelines to control and has exercised proper supervision over the reimbursements of either the whole or a part of the rent paid by the employee as tenant to the landlord, the Assessor will accept such arrangement as if the employer directly providing a place of residence to the employee. Ratable Value (RV ) will be calculated and included in the employee’s Assessable Income and the reimbursements of rent will not be treated as income.
However, if the employer does not control how the employee would spend the money or has not exercised proper control over the expenditures, the Assessor will regard the reimbursements as cash allowance and include the full amount as income in the Assessable Income.

More examples in

http://www.ird.gov.hk/eng/pdf/pam44e.pdf