Disposal of computer (Tax)

2013-12-11 1:13 am
我想問如果係2009/10 時將computer (cost: $20,000) fully deducted係
tax comp. 到左2012/13, 個computer (NBV: $500) sales proceed,
有個gain from sales = $4,500.

係2012/13年個tax comp. 點做?
係咪add back? add back幾多? 點解?

please help me, many thanks!

回答 (2)

2013-12-11 6:03 am
✔ 最佳答案
gain on disposal唔需要納稅, 如果你profit before tax係賺, tax computation入面係減gain on disposal的數.

Balancing charge於Sales Proceeds>W.D.V.就會出現, limited to allowances claimed. 你賣電腦收到$5,000($4,500+$500). 但電腦已沒任何W.D.V.(因早前全部扣稅), 拎盡$20K免稅額, 你tax computation要加balancing charge $5,000.

2013-12-11 08:02:56 補充:
tax computation係加晒全部gain on disposal. Balancing charge方面, $5000係電腦的balancing charge. F&F方面, 先找出sales proceeds, 之後將它放入Pooling入面, 然後計有無balancing adjustment.

2013-12-11 20:22:41 補充:
Profit per account $XXX
Less: Gain on sale of fixed assets (27K)

Add: Balancing charge XXX
2013-12-28 6:57 pm
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