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Long Service Payment

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想問下大家,如果公司make provision of long service payment  係唔係唔可以扣稅架,要add back 返先得?


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原帖由 jas1128 於 2009-11-5 12:18 AM 發表
想問下大家,如果公司make provision of long service payment  係唔係唔可以扣稅架,要add back 返先得?
is S.16 generate chargeable profit and not disallowed by s.17 private/domestic purpose
and such payment is already "paid"......can be deductible........
so make provision cannot deductible



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原帖由 effort 於 2009-11-5 01:34 AM 發表

is S.16 generate chargeable profit and not disallowed by s.17 private/domestic purpose
and such payment is already "paid"......can be deductible........
so make provision cannot deductible
provision for LSP should be allowed for tax deduction provided that such provision is specific and made in accordance with HKAS






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原帖由 Cepa 於 2009-11-5 09:41 PM 發表


provision for LSP should be allowed for tax deduction provided that such provision is specific and made in accordance with HKAS
我都覺得係specific provision 所以可以扣,不過我阿頭就好像之前師兄咁講
話要paid 先可以扣..我都唔知點好?



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就咁According to S.17(1) For the purpose of ascertaining profits in respect of which a person is chargeable to tax under this Part no deduction shall be allowed in respect of-
  (a).......
*(b) subject to section 16AA, any disbursements or expenses not being money expended for the purpose of producing such profits;

所以如果係general provision 嘅就要added back, 不過如果你個expenses 係有legal liability/obligation to pay 嘅其實就可以唔駛added back 就好似 severance payment 嘅例子 CIR V Cosmotron Manufacturing Co. Ltd http://www.info.gov.hk/bor/eng/pdf/judgment/v10_3rd.pdf

加多句, 留意番
s.17(1).......... no deduction shall be allowed....
h) any sums that the person has, as an employer, paid in respect of an employee as-
    (i) an ordinary annual contribution to a fund established under a recognized occupational retirement scheme; or
    (ii) an ordinary annual premium for a contract of insurance under such a scheme; or
    (iii) regular contributions paid to a mandatory provident fund scheme,
    to the extent that the total of the payments exceeds 15 per cent of the total emoluments of the employee for the period to which the payments relate; (Replaced 4 of 1998 s. 6)
(i) any provision made for the payment in respect of an employee of any sum referred to in paragraph (h), to the extent that the aggregate of such provision and any such payment as is referred to in that paragraph exceeds 15% of the total emoluments of that employee for the period in respect of which the provision is made; (Added 7 of 1986 s. 5. Amended 76 of 1993 s. 7)
(j) any provision made in respect of an occupational retirement scheme other than for the payment of any sum referred to in paragraph (h);

你參考下

如果有錯, 請前輩指證, 謝謝

[ 本帖最後由 羅列達 於 2009-11-7 10:57 AM 編輯 ]



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這是第幾個年頭了?守著的承諾不變,守著的過去不變。只是這裡的時間停止了,這樣也好。也就不再傷心不再難過,至少能夠平靜的假裝一切如往昔。

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原帖由 jas1128 於 2009-11-5 12:18 AM 發表
想問下大家,如果公司make provision of long service payment  係唔係唔可以扣稅架,要add back 返先得?
資料晤夠,
1. 你間公司諗住執笠????
2. 點解要make provision, 晤直接做Accrual ???
3. 係咪諗住求其報條數出來想呃稅局交少o的稅????



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原帖由 羅列達 於 2009-11-7 10:51 AM 發表
就咁According to S.17(1) For the purpose of ascertaining profits in respect of which a person is chargeable to tax under this Part no deduction shall be allowed in respect of-
  (a).......
*(b) subj ...
羅列達妹妹己經解得好明了



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回覆 5# 的帖子

S 17(1) no deduction shall be allowed in respect of-
EXPENSES NOT BEING MONEY EXPENDED for the purpose of producing such profits

咁會唔會同 s.16(1) 有衝突 ???
S.16(1) provided for deduction of all outgoing and expenses to the extent to which they are INCURRED in the production of profits in respect of which he is chargeable to tax

thanks all brothers and sisters






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引用:
原帖由 hermes_008 於 2009-11-8 10:40 PM 發表
S 17(1) no deduction shall be allowed in respect of-
EXPENSES NOT BEING MONEY EXPENDED for the purpose of producing such profits

咁會唔會同 s.16(1) 有衝突 ???
S.16(1) provided for deduction of al ...
請問師兄覺得有咩衝突呢? 我理解係incurr 之餘又要係有money expend. 不過小妹只係紙上談兵,師兄. 有咩見解呢? 請赐教



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這是第幾個年頭了?守著的承諾不變,守著的過去不變。只是這裡的時間停止了,這樣也好。也就不再傷心不再難過,至少能夠平靜的假裝一切如往昔。

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引用:
原帖由 羅列達 於 2009-11-17 11:59 AM 發表


請問師兄覺得有咩衝突呢? 我理解係incurr 之餘又要係有money expend. 不過小妹只係紙上談兵,師兄. 有咩見解呢? 請赐教
其實稅局可唔可以扣只係睇一句money expend 有否,如果已經paid左當然扣得啦,如果只係provision稅局就唔俾你扣,當然如果係有legal 已經知道一定要賠又可以扣喎

稅局當然知道公局make provision想扣稅啦,但係未俾既話點會俾你扣



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原帖由 percyng 於 2009-11-17 12:43 PM 發表

其實稅局可唔可以扣只係睇一句money expend 有否,如果已經paid左當然扣得啦,如果只係provision稅局就唔俾你扣,當然如果係有legal 已經知道一定要賠又可以扣喎

稅局當然知道公局make provision想扣稅 ...
=> Accrued Expenses 都可以扣稅架, 只要係 "in the course of producing chargable income"

有錯請指教



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原帖由 劍影 於 2009-11-17 01:00 PM 發表


=> Accrued Expenses 都可以扣稅架, 只要係 "in the course of producing chargable income"

有錯請指教
As I know, if there have relevant specific rules, we should follow it instead of the S16 - the general deduction rule.



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原帖由 劍影 於 2009-11-17 01:00 PM 發表


=> Accrued Expenses 都可以扣稅架, 只要係 "in the course of producing chargable income"

有錯請指教
呢個題目係long services payment,唔係講accrued expenses

羅列達已經講得好明白







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