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Can the renovation expenses apply commercial building allowance or building refurbishment? The endless dispute!

Whether it is between the superiors and subordinates of a company, between colleagues, between accountants and auditors, or even between employees in the audit firm, it is often found that everyone is always arguing over this issue. Does the renovation apply commercial building allowance or building renovation? What are the differences? Yes, in fact, no … Read more

自僱有士如何計算強積金(MPF)供款、有關入息?

《強積金(MPF)條例》列明,全港的僱主僱員都要強制性參加。那麼作為自僱人士又需要參加強積金(MPF)計劃嗎?答案是需要的,本篇將為自僱人士解答強積金(MPF)供款問題、以及相關的會計稅務問題。 自僱人士如何計算強積金(MPF)供款? 現行的《強積金條例》下,除了獲豁免人士之外,所有全職、兼職僱員,以及自僱人士,不論獨資業務東主或合夥業務合夥人,都需要強制性參加強積金(MPF)計劃。 強積金(MPF)計劃內,自僱人士的法定強積金(MPF)強制性供款額與僱員一樣,也是其收入之 5%,受限於最高入息(2014 年起為 $30,000 港元)及最低(2014 年起為 $7,100 港元)的入息水平。 謹記的是,於每一個財政期終結前至少 30 日,自僱人士必須向強積金(MPF)受託人報告下一財政期的有關入息,以作紀錄及計算強積金(MPF)供款額,下段將詳述自僱人士如何計算入息。 自僱人士如何計算有關入息? 《強積金(MPF)條例》指出,自僱人士(包括獨資業務東主或合夥業務合夥人)可以依下列方法,對自身的有關入息進行計算及申報: 參考稅務局發出的最近期評稅通知書上的「應評稅利潤」,作為有關入息;參考《稅務條例》第28條所界定的基本免稅額,作為有關入息;向強積金(MPF)受託人作出入息聲明;或 以每年最高有關入息水平作為有關入息。 另外,一旦遇上業務虧損而未有盈利,自僱人士可自行向強積金(MPF)受託人申暫停強積金強制性供款,並將虧損情況以結算表形式呈交和報告,直至自僱人士的盈利回到最低有關入息水平為止。 自僱人士的強積金(MPF)計劃扣稅額? 來到扣稅的問題,參考《稅務條例》,如需繳納利得稅的自僱人士,仍可以在計算應課稅入息或利潤時扣除強積金計劃的強制性供款。 作為准許扣稅項目,自僱人士可以強積金(MPF)強制性供款同額作扣稅之用,每一個課稅年度,最高可扣稅額為$18,000港元。 經營多項業務的自僱人士? 如果自僱人士同時擁有多於一項業務正在經營,同時身為各項業務股東,假設所有業務在課稅年度期間合算的總利潤為$500,000港元,該年的強積金(MPF)強制性供款額仍然為$18,000港元,扣稅額同樣是$18,000港元。 自僱人士同時受僱? 同理,假如經營業務的自僱人士同時受僱而需要繳交薪俸稅,他需要分別以僱員及自僱人士身分參加強積金(MPF)計劃,一旦供款額超過$18,000港元,則薪俸稅和利得稅項下,一共最多只可以扣除$18,000港元稅額。 受聘配偶作僱員? 需要注意的是,如果自僱人士的配偶以僱員身份協助業務發展,並因此參加強積金(MPF)計劃,現行的《稅務條例》並不容許自僱人士扣除其配偶的強積金(MPF)強制性供款作為利得稅利潤扣稅,所以該名自僱人士的利得稅扣稅額,也只能是其名下的強積金(MPF)強制性供款,最高為$18,000港元。 以上資料,謹供參考。如有任何有關會計、強積金(MPF)的疑問,我們歡迎閣下的查詢。

I purchased a computer in the year of assessment 2020/21 for HKD10,000. Can I have this expense to be split in to two parts and claim tax deduction in two years of assessment? Therefore HKD5,000 in the year of assessment 2020/21 and other HKD5,000 in the year of assessment 2021/22.

First of all, according to the Inland Revenue Ordinance section 16 (1), “In ascertaining the profits in respect of which a person is chargeable to tax under this Part for any year of assessment there shall be deducted all outgoings and expenses to the extent to which they are incurred during the basis period for … Read more

6 Common “Tax” Questions Answered for Office worker!

Facing tax problems? Friends who have just entered the workplace are most confused when they file their taxes in May when this “green bomb” come?  Don’t know what to do when filing a tax return(also known as tax declaration form)? What are the serious consequences of underreporting information? To summarize the frequently asked questions about … Read more

6 common tax deduction items that help your tax allowance!

Taxpayers will want to know more about the tax allowances when calculating the salary tax and personal assessment during the tax filing period.  What items and payments can be tax deducted? This article integrates common deductible tax payments for taxpayers. Self-Education Expenses: Tax Deduction up to $10,000 Salaries tax can apply for tax deduction for … Read more

Should I choose a “limited company” or an “unlimited company” to establish a company? What is the difference between each?

Starting a business first you need to set up a company. Most people may be confused and don’t know the difference between a “limited company” and an “unlimited company”. When you are deciding which kind of company is suitable for you, you will have a lot of questions on your head, and you might want … Read more

Tax Reserve Certificate

In order to avoid not having enough funds to pay taxes on the due date of payment, the Inland Revenue Department will encourage taxpayers to purchase tax reserve certificates to pay taxes through tax savings plans. If the taxpayer participates in the plan, the tax bureau will automatically redeem the tax reserve certificates for the … Read more

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