私人汽車費用及人民幣折算 HK$ 的問題

1. For gasoline, yes (with limitation). The rest, no.

You, not the company, own the car. So typical cost for owning a car is not tax deductible from your company.

However, if you use the car for the business of the company, you can only claim the related expense only, such as parking.

The best way to do is to use the company's money to buy out the car.

2. If the rate is unknown, use the rate from the following:

http://www.ird.gov.hk/chi/tax/ind_stp.htm

It will have the least problem.

2013-03-24 04:17:34 補充：
1. Actual gas mileage.

For example, let assume your car gas mileage is 11 km/L of gasonline and the average cost for gasoline is $18/L.

In this case, you calculate the total distance for all business trips and determine the gasoline needed. With that, you will be able to get the cost.

2013-03-24 04:21:13 補充：
2. The company can lease the space for tax deduction. However, since the car is not a company car. It will result in more trouble. The company can't be responible for a personal property.

The key is you must prove it is business related.

2013-03-24 04:21:26 補充：
3. Since you can't use any actual number, using IRD number will avoid any potential problems.

問題係點解最初用私人名？因為稅務局釋義及執行指引3話費用扣除要符合1. 完全(Wholly)2.必須(Necessarily)3. 局限性(Exclusively)，而部車會唔會有私人用途？最好係以半數入公司費用﹝計稅時候做！﹞，而應該儘快將車轉公司名下。至於匯率問題，一般會以外匯買賣平均價入賬，而人民幣匯率都幾波動，所以建議每月調整一次匯率。僅供參考！

私人名義汽車當然唔可以在有限公司出數啦, 除非有證明文件例如租單發票證明以租用形式.

如要訂立 Exch. Rate 折換港幣入賬, 應以銀行的電匯價計算, 過往銀行的電匯價好多網站都搵得到的.