稅務/MPF問題，情況闡述如下

1. 我見過有些獨資業務用東主名出數, 但最好用公司名.

2. 如果你支出係賺取應評稅利潤過程中產生, 支出可以扣稅. 但如果你有些支出部分是私人性質, 部分是不能扣稅. 所以化妝物料、交通費及電話費除非你能夠證明全部係同業務有關, 否則只一部份可扣稅. 交給東主的租金不能扣稅. 如果是交給業主, 要證明單位全部都係賺取應評稅利潤才可全額扣稅, 否則同樣是一部份扣稅.

Entertainment要保存全部單據, 要寫低同邊個食、何時及目的. 另外所有會計紀錄都要保存最少7年, 這是稅務條例的規定.

買金額高使用年期長且非經常更換的工具當資產處理, 唔係當支出, 要計算折舊免稅額.

公司可以幫東主交大學學費, 但任何東主的benefit都不可扣稅.

3. 如開無限公司, 東主薪金及福利在獨資業務的利得稅計算表要加返(即不可扣稅), 亦不是納薪俸稅. 獨資業務可以申請個人入息課稅, 將公司的應評稅利潤再扣減免稅額. 不過申請個人入息課程不一定對納稅人有利, 因為個人入息課稅Progressive Rates最高17%, 而無限公司利得稅稅率是15%.

要留意要申請個人入息課稅及對納稅人有利才可以享用免稅額.

4. 獨資業務東主要供MPF, 月入$6,500以上僱員, 僱主及僱員各供5%. MPF金額如未超出稅務條例部分可以扣稅. 東主薪金扣稅方面見3.

5. 起薪俸稅角度上, 支出要「完全、 純粹及必須為產生該應評稅入息而招致」, 所以比起利得稅係嚴好多. 你以上支出(不計買工具), 起薪俸稅角度未必有得減, 但在利得稅角度可以作部分甚至全部減, 只要能夠證明係同業務有關, 再加上稅局問時能夠說服到人, 所以開公司某程度上有利. 好多藝人開無限公司接job, 因為服裝, 助手, 化妝好難claim salaries tax deduction, 因為證明必需開支有一定難度, profits tax容易得多.

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They are in fact correct. As an employee, you pay salary tax. But if you take jobs as sole proprietorship, you can choose to pay personal assessment, not even profit tax.

1. It does not matter in this case.

2. As soon as it is business related and not for personal purpose, they can be potential deductible:

Tools/Material: Yes

Home Rent: No, but Office Rent: Yes

Transportation: No between home and office; Yes between office and other places.

Entertainment/Meal: Partial (Your portion must be excluded)

MPF: Yes for employer's contribution; No for employee's contribution (By forming a company, you pay for both portions yourself)

Phone: Yes for Office; No for Personal

Tuition: No as business expense (but reduction is provided through personal assessment)

3. Yes. It does not reduce exemptions.

4. Yes. No.

5. Yes.