痕咪r囉
:^(
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想問有冇方法retained loss 派錢俾parent company 但冇tax impact...
利申: 未做過accountant 既accountant....lol
:^(
利申: 未做過accountant 既accountant....lol
僧敲月下門
而家stamp duty AVD個到scale part 2係咪已經冇咩用? 所有non residential property都轉咗跟scale 2?
(我見舊啲嘅notes仲會寫non residential係跟scale 1 part 2 係咪2020年個陣改過例?)
(我見舊啲嘅notes仲會寫non residential係跟scale 1 part 2 係咪2020年個陣改過例?)
雞胸飯走汁
唔係有得你揀架交邊度稅
首先，你係HK employment，人在英國，假設你全年冇返香港，all service rendered outside HK, 咁就唔洗交香港稅。但因為你多過183日在英國，咁就要交英國稅，你已經係英國稅務居民。已經唔洗睇DTA。
但如果你唔係全年在英國，有60日內在香港，如果你呢60日係完全冇做過任何公司嘢，純探親，咁可以唔洗交香港稅。一有做嘢，就算返香港1日，都要全年收入交香港稅。
如果多過60日，即時全年收入交香港稅，但因為你又多過183日在英國，又要交英國稅，到時就要兩邊交稅，睇下邊一面可以攞tax credit做。
你個case係香港出糧，所以DTA唯一用途係你要英國少過183日，但又要交英國稅先可以用來免英國稅。
:^(
首先，你係HK employment，人在英國，假設你全年冇返香港，all service rendered outside HK, 咁就唔洗交香港稅。但因為你多過183日在英國，咁就要交英國稅，你已經係英國稅務居民。已經唔洗睇DTA。
但如果你唔係全年在英國，有60日內在香港，如果你呢60日係完全冇做過任何公司嘢，純探親，咁可以唔洗交香港稅。一有做嘢，就算返香港1日，都要全年收入交香港稅。
如果多過60日，即時全年收入交香港稅，但因為你又多過183日在英國，又要交英國稅，到時就要兩邊交稅，睇下邊一面可以攞tax credit做。
你個case係香港出糧，所以DTA唯一用途係你要英國少過183日，但又要交英國稅先可以用來免英國稅。
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雞胸飯走汁
本身係業主，就算再出去租樓都唔可以扣rental
唔好諗住salary tax 去扣entertainment 啦，你無咩可能可以解到個entertainment 係必要。
"The claimant is expected to be able to show that any expenditure claimed was necessarily incurred and that it would not have been possible to have produced the income from employment without incurring such expenditure. Merely social entertaining would be debarred as not being "wholly and exclusively incurred"
你要由頭到尾解釋到你食呢一餐飯係傾成咗邊一間生意，點解一定要食呢一餐飯單生意先傾得成，呢一餐飯傾成咗嘅生意點樣令到你個commission 多咗。就咁平時用%分commission 果啲唔計，你真係要好exceptional case先可能claim到。唔好話salary tax 啦 profit tax 都已經好難解釋了
唔好諗住salary tax 去扣entertainment 啦，你無咩可能可以解到個entertainment 係必要。
:^(
"The claimant is expected to be able to show that any expenditure claimed was necessarily incurred and that it would not have been possible to have produced the income from employment without incurring such expenditure. Merely social entertaining would be debarred as not being "wholly and exclusively incurred"
你要由頭到尾解釋到你食呢一餐飯係傾成咗邊一間生意，點解一定要食呢一餐飯單生意先傾得成，呢一餐飯傾成咗嘅生意點樣令到你個commission 多咗。就咁平時用%分commission 果啲唔計，你真係要好exceptional case先可能claim到。唔好話salary tax 啦 profit tax 都已經好難解釋了
:^(
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雞胸飯走汁
Unless specifically exempted or otherwise provided, AVD is payable at Part 2 of Scale 1 rates on an agreement for sale for the acquisition of any residential property, if the agreement is executed on or after 23 February 2013 but before 5 November 2016. Furthermore, AVD is also payable at Part 2 of Scale 1 rates on an agreement for sale for the acquisition of any non-residential property, if the agreement is executed on or after 23 February 2013 but before 26 November 2020.