[會計撚] QP Exam 討論

聽日考mb & d ge巴絲加油
Between 今日見到個人帶勁少野入去 唔知係咪高手黎

有冇d人早走擾敵?

早走既人十個有九點九個fail
有乜好驚
份卷係設計到岩岩三個鐘做好或差幾分做唔到
所以完場前十五分鐘係無可能走

其實有時間剩仲驚
有年唔識做， 眼光光望住個鐘， 但又唔想早走

唔識都應該亂寫
亂寫撞中會有分嘛

聽日考mb & d ge巴絲加油
Between 今日見到個人帶勁少野入去 唔知係咪高手黎

好撚緊張呀

想問下
如果 A Co carry on trading business in hk
Profit from trading activities sourcing from hk

有一日a co 借錢比個員工，
收到個interest income 係咪taxable?

係咪用s15(1)(f) -provision of credit test話佢taxable


唔記得邊題出過

明明我唔係做AUDIT,,,點解要逼我考...

已經GIVE UP左...聽日入去坐下算

想問下
如果 A Co carry on trading business in hk
Profit from trading activities sourcing from hk

有一日a co 借錢比個員工，
收到個interest income 係咪taxable?

係咪用s15(1)(f) -provision of credit test話佢taxable


唔記得邊題出過

唔記得邊到睇過話因為company係咪都係carrying on a trade,所以呢d interest點都taxable
求指教

明明我唔係做AUDIT,,,點解要逼我考...

已經GIVE UP左...聽日入去坐下算

只不過有個degree唔考埋又好浪費咁....變左好似d乞食degree咁

想問下
如果 A Co carry on trading business in hk
Profit from trading activities sourcing from hk

有一日a co 借錢比個員工，
收到個interest income 係咪taxable?

係咪用s15(1)(f) -provision of credit test話佢taxable


唔記得邊題出過

唔記得邊到睇過話因為company係咪都係carrying on a trade,所以呢d interest點都taxable
求指教

好似唔洗taxable 如果公司要taxable既話 咁即係代表員工都可以deductible... 但係員工借公司錢既息唔可以deductible.. 所以公司借錢俾員工係non-taxable
有錯請指教

想問下
如果 A Co carry on trading business in hk
Profit from trading activities sourcing from hk

有一日a co 借錢比個員工，
收到個interest income 係咪taxable?

係咪用s15(1)(f) -provision of credit test話佢taxable


唔記得邊題出過

唔記得邊到睇過話因為company係咪都係carrying on a trade,所以呢d interest點都taxable
求指教

好似唔洗taxable 如果公司要taxable既話 咁即係代表員工都可以deductible... 但係員工借公司錢既息唔可以deductible.. 所以公司借錢俾員工係non-taxable
有錯請指教

應該係taxable wor
用credit test

至於員工俾ge int 係咪deductable, 就要睇筆int 係咪taxble, 如果係taxable, 咁就係deductable (好似係）

唔記得邊到睇過話因為company係咪都係carrying on a trade,所以呢d interest點都taxable
求指教

好似唔洗taxable 如果公司要taxable既話 咁即係代表員工都可以deductible... 但係員工借公司錢既息唔可以deductible.. 所以公司借錢俾員工係non-taxable
有錯請指教

應該係taxable wor
用credit test

至於員工俾ge int 係咪deductable, 就要睇筆int 係咪taxble, 如果係taxable, 咁就係deductable (好似係）

員工拎錢買樓可以deductible under home loan / mortgage interest

係唔知company 個面tax 唔tax

訓教lu

訓唔著

唔記得邊到睇過話因為company係咪都係carrying on a trade,所以呢d interest點都taxable
求指教

好似唔洗taxable 如果公司要taxable既話 咁即係代表員工都可以deductible... 但係員工借公司錢既息唔可以deductible.. 所以公司借錢俾員工係non-taxable
有錯請指教

應該係taxable wor
用credit test

至於員工俾ge int 係咪deductable, 就要睇筆int 係咪taxble, 如果係taxable, 咁就係deductable (好似係）

員工拎錢買樓可以deductible under home loan / mortgage interest

係唔知company 個面tax 唔tax

TAXABLE, Pls refer to Kaplan mock 12/2016

唔記得邊到睇過話因為company係咪都係carrying on a trade,所以呢d interest點都taxable
求指教

好似唔洗taxable 如果公司要taxable既話 咁即係代表員工都可以deductible... 但係員工借公司錢既息唔可以deductible.. 所以公司借錢俾員工係non-taxable
有錯請指教

應該係taxable wor
用credit test

至於員工俾ge int 係咪deductable, 就要睇筆int 係咪taxble, 如果係taxable, 咁就係deductable (好似係）

It depends on whether the company is engaging in money lending business or just simply lend a loan to its employee.

S 15(1)(f) and (g) deems interest received by a person, a corporation or F.I. taxable if it is sourced in HK.

If it is a money lending business, the operation test applied and whether or not interest is taxable depends on what the recipient has done and where he has done to earn it.

If it is a simply lend of money, the provision of credit test applies and whether or not interest is taxable depends on where money is first made to the borrower.

Also, whether the interest paid by the employee is taxable or not does not affect whether or not interest received by the company is taxable. This is because nothing in the case laws and the IRO state this.

As for interest expenses paid by the employee, it can be deductible if it was made for the purpose of a home loan (as in salaries tax) or if PA was elected, the mortgage loan interest.

If the company lends money not to employee but someone carrying in business, then this person is subject to profits tax, and for interest to be deductible the following tests have to be passed:
1. S 16(1),
2. S16(2)(a) to S 16(2)(f), and
3. S 16(2A) to S 16(2C).


I hope it helps and anything wrong, please diu 7 me

MB MD 一take pass

好似唔洗taxable 如果公司要taxable既話 咁即係代表員工都可以deductible... 但係員工借公司錢既息唔可以deductible.. 所以公司借錢俾員工係non-taxable
有錯請指教

應該係taxable wor
用credit test

至於員工俾ge int 係咪deductable, 就要睇筆int 係咪taxble, 如果係taxable, 咁就係deductable (好似係）

It depends on whether the company is engaging in money lending business or just simply lend a loan to its employee.

S 15(1)(f) and (g) deems interest received by a person, a corporation or F.I. taxable if it is sourced in HK.

If it is a money lending business, the operation test applied and whether or not interest is taxable depends on what the recipient has done and where he has done to earn it.

If it is a simply lend of money, the provision of credit test applies and whether or not interest is taxable depends on where money is first made to the borrower.

Also, whether the interest paid by the employee is taxable or not does not affect whether or not interest received by the company is taxable. This is because nothing in the case laws and the IRO state this.

As for interest expenses paid by the employee, it can be deductible if it was made for the purpose of a home loan (as in salaries tax) or if PA was elected, the mortgage loan interest.

If the company lends money not to employee but someone carrying in business, then this person is subject to profits tax, and for interest to be deductible the following tests have to be passed:
1. S 16(1),
2. S16(2)(a) to S 16(2)(f), and
3. S 16(2A) to S 16(2C).


I hope it helps and anything wrong, please diu 7 me

嘩 巴打好勁

巴打一定pass 到

我都想pass md 點解好似溫極都仲有section 係唔識

我都想pass md 點解好似溫極都仲有section 係唔識

越睇越亂

出門口啦

我坐5A,我個fd坐9A
同佢這麼近那麼遠冇得互望支持下

成斤書咁去考試

我坐5A,我個fd坐9A
同佢這麼近那麼遠冇得互望支持下

我都係5a

成斤書咁去考試

第一次拉喼

我坐5A,我個fd坐9A
同佢這麼近那麼遠冇得互望支持下

我都係5a

唔好過啲黑氣比我