taxation profit tax transfer問題

2011-12-11 11:56 am

09/10年 (Year ended 31 December 2009)

Mr.A,Mr.B,C Ltd. were in partnership
呢年既assessable profits of partnership係負6萬 $(60000)

Mr.A選擇用personal assessment for 09/10

咁Mr.A Year ended 既salary係 $40000
而Mr.B Year ended 既salary係 $80000
C公司冇人工
而08/09年度 Mr.A b/f 左負8萬 $(80000)
08/09年度 Mr.B b/f 左負1萬 $(10000)
08/09年度 C Ltd b/f 左負5千蚊 $(5000)

i.e. : share profits and losses ratio係( 1:1:1 )

問題: 我計到balance 後 Mr.A loss $10000
然後transfer loss $10000去p.a.
但係statement of loss Mr.A 仲係b/f緊loss $80000
咁除左transfer 果 $10000 loss 之外,
洗唔洗transfer埋之前果 $80000 b/f 既loss 去同一年度Mr.A既p.a.?

唔知有冇計錯09/10 年度既partnership

請高手指點比埋成條仔細答案,

Q1.解釋埋果8萬洗唔洗transfer去p.a. ?
Q2.我有冇計錯數?

如能解答,感謝萬分!

回答 (1)

Acct

2011-12-12 5:26 am

✔ 最佳答案

Question 1
Assessable profits/loss -60000
less: salaries paid to partners 120000
Remaining balance -180000

Allocation of Assessable Profits / loss ..A .......B .......C . ..Total
Salaries .........................................40000 ..80000 ....0 . .120000
Share of balance (180000) -60000 -60000 -60000 -180000
Sub-total ............................... -20000 ..20000 -60000 . -60000
Reallocation (see note below) ...........10000 -20000 10000 .........0
Share of assessable profits/loss ....... -10000 ..... 0 ..-50000 -60000

If any partner has profits for loss case, the profits will be shared by others

Question 2.
Only loss for the current year can transfer to PA, loss brought forward can only be carried forward to set off profits of business in next year.

參考: http://www.ird.gov.hk/eng/pdf/pam58e.pdf

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