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標題:
Profit tax question, urgent !!
發問:
I and my partner set up a unlimited company for a year and we roughly calculate our net profit is $500,000 in a year, but if we have to pay profit tax (15% ) we have to pay $75,000. What can we do ??Can the profit tax move to 個人入息課稅, so there will be some 扣稅like dependent and property allowance. Many many thanks !!!! 顯示更多 I and my partner set up a unlimited company for a year and we roughly calculate our net profit is $500,000 in a year, but if we have to pay profit tax (15% ) we have to pay $75,000. What can we do ?? Can the profit tax move to 個人入息課稅, so there will be some 扣稅like dependent and property allowance. Many many thanks !!!! 更新: Hi Gavin, Is it possible if we do not have 月薪證明 monthly ?
最佳解答:
只要符合條件，合伙企業的應評稅利潤可撥入個人入息課稅。 條件: 年滿18歲及申請人(或其配偶)屬永久性居民或臨時居民； 若為已婚人士，其配偶須同時選擇個人入息課稅。 合伙人可各自選擇或不選擇個人入息課稅。選擇個人入息課稅的話，申請人所分配的利潤可連同申請人的其他收入（即物業稅、薪俸稅及其他利得稅收入）一併計算，並可扣減原屬薪俸稅的一系列免稅額。 2012-02-16 10:07:41 補充： 月薪證明可由貴商號簽發。但請注意: 合伙人的薪酬於評稅是須回撥入應評稅利潤。 例: 帳面利潤為$100,000; 合伙人A全年薪酬$240,000; 合伙人B年年薪酬$300,000 (假設沒有任何其他不可扣稅的支出或不須課稅的收入) 合伙企業的應評利潤為: $50,000 + $240,000 + $300,000 = $590,000 所以合伙企業的應課利得稅為 $590,000 x 15% = $88,500 同時合伙人不用為以上薪酬課薪俸稅。難聽一點，是「沒資格」為此課薪俸稅，即使想繳納也不行! 2012-02-16 10:20:30 補充： 不過，合伙人可各自選擇將其所分配利潤撥入個人入息課稅: (續上例並假設利潤分配比率為50:50) 合伙人A所分利潤為: $50,000 x 50% + $240,000 = $265,000 合伙人B所分利潤為: $50,000 x 50% + $300,000 = $325,000 2012-02-16 10:20:34 補充： 再假設合伙人A選擇並合資格選擇個人入息課稅，而他除享有個人免稅額外，亦合資格享有供養父母免稅額(父年過60; 母55; 同住)，合伙人A的應評個人入息稅如下 (假設沒有其他物業/薪俸/利得稅收入): $265,000 - $108,000 - $30,000 - $15,000 - $30,000 - $15,000 = $67,000 首$40,000x2% 餘下$27,000x7% = $2,690 再假設合伙人B不選擇個人入息課稅，那應合伙企業須負責繳付 $325,000 x 15%的利得稅，即$48,750
其他解答:
我知道有間會計公司收費很平,而且免費咨詢,環宇商業會計秘書事務所 TEL:21915678,希望可以幫到你|||||Please refer to the IRD homepage at www.ird.gov.hk/eng/pdf/pam37e.pdf for information. The eligibility of PA is as follows: An individual may elect Personal Assessment if : (1) he/she is 18 years of age or over, or under that age if both of his/her parents are deceased; and (2) the individual is or, if he/she is married, his/her spouse is a permanent or temporary resident in Hong Kong; Unfortunately, partner's salaries can only be recognized as drawings and be assessed on a periodic basis (usually annual). You can find more useful info in the website. For reference only!A9A39959EDCC7BE3
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