稅務問題 disposal S16G

2011-05-14 9:57 pm

請問disposal of prescribed fixed assets 係tax computation 要點做?

係唔係要係disposal 個個year of assessment 100% add-back 之前100% deduct 過既allowance?

For example:

year of assessment: 2009/10

Item A at cost $5,000.00 computer equipment claim 100% tax deduction.

year of assessment: 2010/11

Company Cease to operate business on 31.3.2011, disposed item A $50.00 by cash. 敢tax 個度係唔係要add-back 返S5,000.00 (year of assessment: 2009/10 claimed)?

定係要考慮埋gain/loss on disposal 呢?

請高手指教, thanks!

回答 (1)

Acct

2011-05-14 10:32 pm

✔ 最佳答案

treat $50 as trading receipt, i.e. add-back $50 in Depreciation Allowance for the year of assessment 2010/11.

DIPN No.5
售賣訂明固定資產
58. 如售賣的訂明固定資產，曾根據第16G 條獲准扣
除，售賣得益，如不須根據其他條文課利得稅，則須視為營
業收入，但不得超過早前獲准扣除的款額。
59. 有關營業收入應在售賣作出之時累算並予課稅；如
有關售賣是在該行業、專業或業務永久停業之日或之後作
出，則應視為是在緊接該行業、專業或業務永久停業之前累
算。
60. 至於售賣作出之時，須解釋為提述該資產售賣完成
之時或將該資產的管有權交出之時，兩者以較早者為準。

2011-05-15 20:20:49 補充：
敢如disposal value 唔係$50.00係$6,000.00 呢，敢treatment 會點？
Ans: $5,000 因不得超過早前獲准扣除的款額。

敢如disposal value 又唔係$50.00，又唔係$6,000.00，係$0.00，敢treatment 又會係點呢？
Ans: $0 因營業收入=0

參考: http://www.ird.gov.hk/chi/pdf/c_dipn05.pdf

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