本帖最後由 peter236 於 2011-3-3 16:24 編輯
Just copy and paste from another website:
Hong Kong tax rates are so low.
The salaries tax rate is the lower of either:
* 15% of "assessable income" after the deduction of allowances; or
* A progressive rate levied on "assessable income" after the deduction of allowances. For the 2009/10 tax year onwards, these progressive rates are:
o Nil to HKD40,000 - 2%
o HKD40,000 to HKD80,000 – 7%
o HKD80,000 to HKD120,000 – 12%
o HKD120,000 upwards – 17%
Allowances and Deductions
For the 2009/10 year of assessment, the following allowances are deductible from assessable income for salaries tax purposes:
* Charitable contributions representing up to 35% of an individual's income after allowable expenses and depreciation allowances or assessable profits.
* A residential care allowance in respect of a parent or grandparent of up to HKD60,000 per annum.
* Home loan interest deductions from 2003/4 of up to HKD100,000 in any one year of assessment.
* A current pension allowance of up to HKD12,000 for each year of assessment, not including contributions made by a self-employed person in respect of his employees.
* Depreciation allowances on all plant and machinery essential to the production of income subject to salaries tax.
* A single person's allowance of HKD108,000 (2009/10).
* A married persons' allowance of HKD2165,000 (2009/10).
* Child allowances of HKD50,000 for each dependant on the 1st to the 9th child (2009/10).
* Dependent parent, grandparent,sister, brother sibling (to include more than one where necessary) - allowances HKD30,000 each (2009/10).
* Dependent disabled person's allowance of HKD60,000 (2009/10).
* Education allowance of HKD60,000 for any course which educates or assists an employee in his profession.
Just do the calculations, most people do not pay or just pay little taxes. |
發表於 2011-3-3 15:33
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