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稅務師錦囊(十之六): 居所貸款利息如何扣稅?

稅務師錦囊(十之六): 居所貸款利息如何扣稅?

 

香港樓價高企,業主們每月償還置業貸款的負擔沉重。可幸的是,稅務條例允許納稅人申請扣除居所貸款利息,減輕稅務負擔。

2019/20課稅年度的居所貸款利息上限為10萬元,扣稅年期20年。納稅人如欲申請扣除居所貸款利息,須符合以下主要條件:第一,申請人是該住宅的業主;第二,住宅必須在香港境內;第三,住宅在有關課稅年度內是全部或部分用作納稅人的主要居住地方;第四,貸款由財務機構,僱主等等提供;第五,有關課稅年度內所繳付的居所貸款利息的有關貸款,是用以購買該住宅;等等。

稅務局對一些常見的置業安排,如業主為聯權共有人或分權共有人、配偶申索扣除、課稅年度內賣樓、未入伙先供樓、住宅連車位自用等都有明確指引。如閣下想了解更多關於居所貸款利息扣除的稅務知識或對自己的稅務狀況有疑問,可於6月15日至21日指定時間內,致電稅務學會的義務電話稅務諮詢熱線2581-9003 ,免費向註冊稅務師諮詢。

 

劉湛深 註冊稅務師

劉國安劉湛深會計師行

(6月15日於頭條日報同步刊登)

Chartered Institute of Taxation licenses The Taxation Institute of Hong Kong to award Chartered Tax Adviser status

The Taxation Institute of Hong Kong (TIHK) has announced that it has successfully obtained the licence from the Chartered Institute of Taxation (CIOT) to grant the designation ‘Chartered Tax Adviser’ to its members.

The licence is granted to TIHK as CIOT’s next step in developing the Chartered Tax Adviser (CTA) brand as a leading international standard in tax. This follows the granting of the same right to the Irish Tax Institute (ITI) and The Tax Institute (TTI) in Australia in 2012.

Under the agreement, nearly 1,900 members of TIHK will be able to convert their existing Certified Tax Adviser qualification to Chartered Tax Adviser, joining the existing 19,000 CIOT members, more than 5,000 ITI members and more than 7,000 members of TTI who can already call themselves Chartered Tax Advisers.

The Chartered Tax Adviser designation is recognised and respected internationally as a mark of technical excellence and professional integrity.

Jeremy Choi, President of The Taxation Institute of Hong Kong, said:

CIOT President Glyn Fullelove commented:

“I welcome The Taxation Institute of Hong Kong and its members to the growing international community of more than 30,000 Chartered Tax Advisers.

“Like CIOT, ITI and TTI, TIHK is committed to high professional standards, training, technical knowledge and exams, and to the promotion of tax education and research. The four institutes share a commitment to increasing public understanding of tax matters and to engaging constructively with legislators and tax authorities in the pursuit of a tax system which works effectively and efficiently for all involved with it – taxpayers, their advisers and the authorities.

“By granting the right to designate Chartered Tax Advisers to carefully chosen tax bodies in other countries we are pursuing our aim of recognising and promoting the highest standards of tax advice internationally.

“The Chartered Tax Adviser brand is highly recognised and very well respected in the UK, but is less well known elsewhere. With tax becoming increasingly globalised, and our members travelling to and working in more and more countries, we believe it will benefit our members to raise the profile of the designation internationally. We want it to be the global ‘go-to’ brand for high quality tax advice.”

Mr Fullelove’s video message: https://vimeo.com/user72150828/review/423993814/e9836f69e6

For more details, please refer to the joint announcement from TIHK and CIOT:

TIHK-CIOT Joint Announcement on 12 June 2020

稅務師錦囊(十之五): 如何申報僱主提供的住房津貼?

稅務師錦囊(十之五):如何申報僱主提供的住房津貼?

 

如果僱主可以提供住房或住房津貼當然是一件開心的事,但香港稅務條例規定“獲僱主或相聯法團提供一個住房或住房津貼,僱員的應評稅入息就必須包括一項象徵利益,稱為「租值」”。

「租值」是按從該僱主獲得淨收入的百分比來計算:

住宅單位/服務式公寓                      10%

在酒店、旅舍或公寓的兩間房間          8%

在酒店、旅舍或公寓的一間房間          4%

如屬住宅單位/服務式公寓,僱員也可以選用該單位的應課差餉租值代替「租值」。如果僱員需要負擔部份的租金,可於「租值」中減除負擔的部份。

納稅人在年中獲得一筆一次性特別收入時要留意,由於租金津貼不計算在淨收入之內,如租金津貼少於按淨收入計算的「租值」,納稅人最後計算出的應課稅收入可能比沒有租金津貼安排還要多。

 

潘琪偉博士 註冊稅務師

旭晉商業方案有限公司

(6月12日於頭條日報同步刊登)

稅務師錦囊(十之四): 子女可申請供養父母免稅額嗎?

稅務師錦囊(十之四):子女可申請供養父母免稅額嗎?

 

根據《稅務條例》,在課稅年度內供養父母(「受養人」)的納稅人或其配偶可就每位受養人申請免稅額。受養人於該課稅年度需符合三個條件: (一)通常在香港居住;(二) 年滿55歲或有資格按政府傷殘津貼計劃申領津貼及(三)至少連續6個月與納稅人同住而無須付出全數費用或納稅人(或其配偶)每年付出不少於港幣12,000元用以供養。受養人是否在職並不影響申請資格。

在2019/20年度,就每名受養人可取得的免稅額為港幣25,000元(如受養人年齡為55至59歲)或港幣50,000元(如受養人年齡為60歲或以上)。若受養人在課稅年度內全年連續與納稅人同住而並無付出全數費用,則享有額外一倍的免稅額。

但需留意,同一受養人的免稅額僅可由一位納稅人申請,各子女應協商由誰人作出申請,避免重覆申索。再者,如納稅人已就其受養人申請長者住宿照顧開支,他不能就同一受養人申請父母免稅額。

 

曾詠雅 註冊稅務師

羅兵咸永道會計師事務所

(6月11日於頭條日報同步刊登)

稅務師錦囊(十之三): 我和配偶應該選擇合併評稅嗎?

稅務師錦囊(十之三):我和配偶應該選擇合併評稅嗎?

 

如果你和配偶的薪俸收入, 在合併評稅下, 相對於分開評稅能節省稅款, 你們便應該選擇合併評稅。一般來說, 如果其中一方的收入, 低於他或她可享有的扣除額, 便應該選擇合併評稅。這是因為未能全數扣除的特惠扣除(例如居所貸款利息) 及免稅額, 是不能帶到下一個課稅年度的。在合併評稅下, 相關餘額便可以從總收入中扣除。

你可以在報稅表的第4.4部份選擇合併評稅。你不用擔心選擇合併評稅會多交了稅款, 因為如果合併評稅並非對你有利, 稅務局還是會以分開評稅處理的。相反, 如果你沒有作出選擇而合併評稅會對你有利, 稅務局一般都會發信建議納稅人提出申請。

如果你選擇合併評稅的話, 緊記請你的配偶在你的報稅表上簽名作實啊。順帶一提, 基於去年終審法院的一個判決, 同性婚姻的納稅人, 現在同樣可以享有合併評稅的好處。

 

黃漢文  註册稅務師

香港理工大學會計及金融學院

(6月10日於頭條日報同步刊登)

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!