稅務師錦囊(十之一): 2020-21年度財政預算案有甚麼薪俸稅和個人入息課稅寬免措施?

稅務師錦囊(十之一):2020-21年度財政預算案有甚麼薪俸稅和個人入息課稅寬免措施   一如以往幾年,因應社會經濟及財政情況,財政預算案都有若干寬免措施給予納稅人。今年,需要繳交利得稅、薪俸稅及個人入息課稅的人仕,將會就2019/20的課稅年度,有百份之百的寬減,而上限為20,000元。 值得留意的是,有關的寬免措施是以每宗個案計算。換言之,利得稅的寬減上限以每個業務計算,假如納稅人有多個一個業務,而又不選擇個人入息課稅計算的方案,寬免額度可以較多。 同理,在薪俸稅和個人入息課稅下,計算方式亦以每個個人計算。即納稅人和配偶如果選擇合併評稅或共同選擇個人入息課稅,寬減上限是二人合共20,000元;但若分開評稅或分開選擇個人入息課稅,每人可寬減最後評稅稅款的百分之一百,以20,000元為上限,亦即40,000元。 然而,大家要注意今次的寬減並不適用於物業稅,若閣下有物業出租而需要繳稅的話,則可以按個人入息課稅的方式,將收租收入計入總入息,以享受有關的稅務寬免措施。   吳錦華 註冊稅務師 吳錦華會計師事務所 (6月8日於頭條日報同步刊登) ...
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Supporting Organisation: The Hong Kong Institute of Bankers (HKIB) Annual Banking Conference 2020

The Hong Kong Institute of Bankers (HKIB) Annual Banking Conference 2020 Date: 28 September 2020 (Mon) Time: 9am – 5:15pm Venue: N101, Hong Kong Convention and Exhibition Centre Website: http://bankingconference.hkib.org/hkib2020/index.html Fee: Members of Supporting Organisations can register at a special rate to attend the event. >> HKD4,650 Full Day (Original: HKD5,800; Early Bird*: HKD4,050) >> HKD3,200 Half Day (Original: HKD4,000; Early Bird*: HKD2,900) (*Early bird discount rate is applicable for registration with full payment received by 31 July 2020 (Friday)) Registration: bankingconference.hkib.org/hkib2020/registration.html Enquiries: (852) 2153 7800 / [email protected] HKIB CPD / SFC CPT: Morning session: 3.5 hours and Afternoon session: 3 hours Innovation and Transformation: A Brave New World of Banking The HKIB Annual Banking Conference sees a confluence of thought-provoking ideas, innovation, and ways of how the banking world is entering a new phase of developments while overcoming growth bottlenecks. With the theme “Innovation and Transformation: A Brave New World of Banking," watch as industry leaders explore the new...
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Annual Return for 2020 Membership Renewal

Having considered the continuous disturbance of business due to the COVID-19 pandemic, the Institute has decided to further extend the deadline for 2020 Membership Renewal to 31 May 2020 (Sunday).  It is hoped that such extension can allow members more time to attend to the membership renewal exercise.  Members should refer to the attached tutorial and renew your TIHK membership and CTA certificate (if applicable) before the further extended deadline. Failure to renew your membership on time will result in cessation of your TIHK membership and removal of your name from the CTA Register (if applicable). If you have difficulties renewing your membership online or accessing our website, please contact the Secretariat at [email protected] or 2810 0438....
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Supporting Organisation: The Belt and Road Summit 2020

The Belt and Road Summit 2020 Date: 30 November 2020 (Monday) Venue: Hong Kong Convention and Exhibition Centre Organiser: The Government of HKSAR Hong Kong Trade Development Council Language: English (supported by simultaneous interpretation in Putonghua) Website: http://www.beltandroadsummit.hk/en/index.html   The Belt and Road Summit is a premier international platform for promoting business collaboration along the Belt and Road. The Summit gathers senior government officials and business leaders from countries and regions along and beyond the Belt and Road to exchange insights on multilateral co-operation and explore concrete business opportunities. For more details, please visit: http://www.beltandroadsummit.hk/en/index.html ...
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(Supporting Organisation): HKICS Annual Corporate and Regulatory Update 2020

HKICS Annual Corporate and Regulatory Update 2020   Date: 05 June 2020 (Friday) Time: 8.55 am - 6.00 pm Venue: Hall 5G, Hong Kong Convention and Exhibition Centre, Wan Chai, Hong Kong Organiser: The Hong Kong Institute of Chartered Secretaries Language: English Fee: Members from Supporting Organizations can register at the HKIB Corporate member rate to attend the event. ·         Morning - $1,000 (Early Bird)* / $1,200 ·         Afternoon - $1,000 (Early Bird)* / $1,200 ·         Full day - $1,500 (Early Bird)* / $2,000  *Early bird rates only applicable for enrolment submitted on or before 7 April 2020 HKICS (ECPD points): Morning session: 3 hours and Afternoon session: 3 hours The Hong Kong Institute of Chartered Secretaries (HKICS) once again brings you prominent speakers from the regulatory bodies in Hong Kong: the Companies Registry; Hong Kong Business Ethics Development Centre, ICAC; Hong Kong Exchanges and Clearing Limited and the Securities and Futures Commission at its 21st Annual Corporate and Regulatory Update (ACRU 2020) Conference on Friday, 5 June 2020. This annual signature conference provides first-hand knowledge of the latest corporate and regulatory developments as well as emerging trends of the regulatory...
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Submit Your Letter to the Editors of Asia-Pacific Journal of Taxation Now!

The Asia-Pacific Journal of Taxation (APJT) has introduced a new “Letters to the Editors” column from Volume 22 Number 1 (2018) Issue. TIHK members and non-TIHK friends are encouraged to submit their concerns/opinions on any tax matters (e.g. tax policy issues, IRD practice, etc.). All letters for APJT Volume 24 No. 1 (2020) Issue should be submitted by 31 March 2020. Should you have any enquiries regarding the new column, please do not hesitate to contact us on 852 2810-0438 or [email protected]. Please refer to the attached for the submission guidelines. ...
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