執業會計師，公司個人會計報稅問題，你問我答

巴打，請唔請人，識影印同釘裝文件。

但返香港工 啦可以揀交香港稅？或者類似英國果啲 咩非在地收入？

一向公司秘書服務先最搵錢，你audit做到仆街 同 隔離個專做公司秘書個姐姐日日準時收工。

見過兩張單個價錢差唔得幾多

冇extension點做得切

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

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?)

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。

食飯啲單係咪可以拎黎當必須開支扣稅

犯法嘢唔好做啦你點知邊日你雇主俾稅局捉or 佢自己良心發現報返。香港稅已經好平，唔好咁慳啦

呢啲真係去勞工處，稅局，積金局篤佢老母啦，完全係犯法

聽人講佢 同稅局報大數 可以自己做數唔洗咁多稅 成本就去哂我地度

記得個fd 做big4時，番大陸audit,
個客請佢去骨場揾 白滑大波妹 幫佢打J咖wor。
(佢同我講係打J啦，我唔知實情，
但佢話係真係大波既)

冇錯，最多填18,000
公司果份幫你供幾多同你無關架喎，扣稅你睇你自己果份供幾多

邊度睇架，英國冇gift tax 架喎。

唔洗了，呢啲小弟識做

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

我自己供個份都過1500姐係sample公司供2000，我都要跟住供2000，佢直接扣我人工*0.05，唔理上限

Fg想問

無任何扣稅情況，年收入幾多先要交稅？

今年200k，上網計要交2000，但係又無收到稅單

咁都要搵到客先得架，佢哋有能力接觸到咁多客係勁嘅

accumated losses 唔可以派dividend 㗎，會犯公司法。直接current account 過啦

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.

唔好發夢啦講過好多次唔係咁易了，你唔會解釋到係必要開支