執業會計師，公司個人會計報稅問題，你問我答

巴打 如果有一個人provide service ，係計salary tax定profit tax?係咪要睇contract of service定係contract for service?

係咪badgers of trade?

冇呀嘛，我見上次update都係跟HKCO改咗少少嘢，Sme份account大體上十幾年都冇變過

可以睇睇1樓個牙醫例子去分係salary tax定profit tax 但一般的話全職就報salary tax, freelance就報profit tax, 報profit tax 的話要整返張商業登記證

實際點決定可以睇睇1樓個牙醫例子
主要係睇有冇僱傭關係，個老細對你點做嘢有冇control

如果公司有幫我報稅,我份人工又比較低
而我又收唔到稅單,咁係咪代表我唔需要交稅.
唔該

可以報晒去salary tax呀，好多人懶得搞sole proprietorship 都會咁做稅局唔會理的因為你報salary tax佢賺多啲

稅局絕對唔會同你僱主講你其他收入，香港稅局有保密協議，就算你做走私做軍火佢都唔會同警察講

可能因為一年少過個人免稅額132,000，所以稅局冇出稅表。都係果句，擔心就打上稅局問啦，好user friendly 架香港稅局

開張白紙寫，個格式跟返張稅表，白紙上面寫返file number同簽名

感謝

請教下，有正職交緊salary tax, 如果freelance想交利得稅但又想定期拎啲profit出嚟（例如每3個月）。有咩方法？

公司信用卡有啲現金回贈，應該當係咩收入？使唔使交稅？

PS：無限公司

而家hkicpa 3年exp個到係咪冇咗要做幾多年audit嘅限制? 睇handbook唔覺有寫?

拎profit出來唔關事架，你賺到錢可以隨時拎。會計上嘅概念你係有收入，支出，相減就係利潤，個利潤要交稅，只要你年尾計得返個利潤就okay，個利潤唔一定要到年尾先攞出來

如果張卡係無限公司名，理論上就要納稅，因為你用信用卡嘅支出你都有扣到稅。會當係other income, cash rebate from credit card

如果係HKICPA QP 冇話一定要audit, 正常你個employer 係HKICPA authorised employer or authorised supervisor 都應該可以簽到俾你

Practising certificate 就要75%係audit

以下係HKICPA:

Can a QP student work in an industry other than practicing firms and still fulfil the practical work experience requirements?

Yes, a QP student can work in professional practice, commercial, financial, business, public sector or not-for-profit sectors, provided that the employers must be an AE or AS and the QP student fulfils both Technical Competence and Enabling Competence requirements under the revised PE Framework.

想請教埋practising certificate嘅意思係指可以簽report? 如果我之後唔打算長做audit有冇practicsing係咪唔差得遠?

係呀，姐係自己開檔簽report。
唔打算長做就唔洗要practising 啦，每年俾5千蚊好甘

請

Thanks