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稅務師錦囊(十之二): 選擇個人入息課稅能減省納稅金額嗎?

稅務師錦囊(十之二):選擇個人入息課稅能減省納稅金額嗎?

 

個人入息課稅是指將你的應繳付薪俸稅、利得稅和物業稅的入息加起來,然後再從該總額扣除可扣減的特惠扣除及免稅額,最後餘額(如有)則會以薪俸稅所使用的稅率徵稅──這樣的評稅方式有機會減少你的應納稅額,因為在計算物業稅及利得稅都沒有特惠扣除及免稅額,累進稅率亦不適用。

如果你選擇個人入息課稅,稅務局會自動比較選擇個人入息課稅與否的應納稅額,並以對你較有利的評稅方式評稅。也就是說,若以個人入息課稅不利於你,稅務局會將你視作不選擇個人入息課稅來作出評稅,並不會帶來任何損失。因此,若你是年滿18歲的香港永久性或臨時性居民,並除了工資收入外還有經營業務或租金收入,那麼你不用煩惱,應選擇申請個人入息課稅。值得注意的是,自去年起,已婚人士可選擇與配偶分開或共同以個人入息課稅方式評稅。

 

黃智威 註冊稅務師

畢馬威稅務服務有限公司

(6月9日於頭條日報同步刊登)

義務稅務諮詢2020 – 熱線查詢

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)

IRD Electronic Filing: Tax Return – Individuals 2019/20

File Tax Return – Individuals through eTAX to enjoy personalized on-line tax services.  Electronic filing is secure, easy and environment-friendly.  Please visit www.gov.hk/etax for details.

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 / bankingconference@hkib.org
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 frontiers of smart banking and delve into the issues that are reshaping the banking industry.  This year’s event will highlight how a clear focus on digital transformation, innovation and the addition of virtual banks into Hong Kong’s banking system have revolutionised the industry by opening the doors to better user experience, product innovation, cost and operational efficiency and delivery channels.

The HKIB Annual Banking Conference is your chance to engage with Hong Kong’s most massive audience in financial services, spark new ideas and create partnerships.

As the banking industry is going through a commercially driven transformation, the conference will also focus on the new opportunities that lie ahead of us.  The conference allows you to gain leverage from the insights shared by the industry leaders so that you can use it in different ways to increase your core strengths and win over new businesses that are beyond the traditional boundaries. Learn how banks are focusing on offering new business propositions, digital products and services as well as striking new partnerships.

Riddled with challenges and a plethora of new opportunities, let’s get together and change the bottlenecks to breakthroughs!

The Plenary Session: The event kicks off with a plenary session that will address strategic issues from a range of experienced executives’ views.

The Three Breakout Streams: This is where industry leaders will focus on hot areas to deliver practical insights on implementing changes for the future today.

The Exhibition Zone: This is where delegates can check out the latest tools and gain specific insights into how emerging technologies might shape the future of banking.

Have you got an interest in knowing about the changes and innovation happening in the banking industry?

Join 650+ of the banking industry’s most influential and elite professionals at Hong Kong’s premier annual banking event that is revered by banking professionals for more than a decade!

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 tihkadm@tihk.org.hk or 2810 0438.

[Important] TIHK Secretariat resumes normal office hours from 30 March

The TIHK Secretariat will resume normal office hours (from 9:30 to 18:30) from 30 March 2020 onwards.

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

BnR Summit Report_EN_2019
(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 landscape. For more details, please visit acru.hkics.org.hk.

TIHK Seminar/Workshop arrangement

In view of the current outbreak of novel coronovirvus, the Institute has decided to postpone the following seminar/workshop to be held in Feb 2020:

  • Workshop: A step-by-step approach to Tax Audit handling
    (Will be rescheduled to 29 Feb, 07 Mar, 14 Mar & 28 Mar 2020)
  • Seminar: Update on US Tax Reform
    (Will be postponed and details to be confirmed)