1. 在2017-18年度财政预算案中,财政司司长建议多项税务措施,所有建议须经立法程序才可实施:
            2016/17课税年度利得税、薪俸税及个人入息课税的税款宽减扩阔边际税阶幅度增加伤残受养人免税额及供养兄弟姊妹免税额提高个人进修开支的可扣除上限延长居所贷款利息扣除年期有关上述建议的要点和执行细节,请参考以下资料,当中包括常见问题的答案和说明上述建议如何让纳税人节省薪俸税及个人入息课税税款的示例。你还可使用在「香港政府一站通」提供的计算税款程式,计算建议实施后你应缴的薪俸税及个人入息课税税款。2016/17课税年度利得税、薪俸税及个人入息课税的税款宽减 财政司司长建议一次性宽减2016/17课税年度百分之七十五的利得税、薪俸税及个人入息课税,每宗个案以20,000元为上限。这项宽减建议须经修订《税务条例》才可实施。 利得税的宽减上限以每个业务计算。薪俸税的宽减上限以每个个人计算;如果夫妇是合并评税,则以每对夫妇计算。至于个人入息课税,未婚人士的宽减上限以每个个人计算;已婚人士须夫妇一同选择个人入息课税,宽减上限亦以每对夫妇计算。今次的宽减并不适用于物业税,但赚取租金收入的个别人士,如符合资格,或可通过选择个人入息课税而获得宽减。一个纳税人如果须同时缴纳薪俸税和利得税,他的薪俸税和利得税税款都可获得宽减。纳税人如果有营业利润或租金收入,并选择以个人入息课税方式评税,宽减额须按个人入息课税的税款计算,这或会与不选择个人入息课税所得的不同,最终宽减额须按每一个案的实际情况才能确定。税务局会就每宗申请验算个人入息课税可否减低申请人的应缴税款,并以对他最为有利的方式评税。符合申请个人入息课税的纳税人,可填妥2016/17课税年度个别人士报税表(BIR60)的第6部。只有薪俸入息而没有营业利润和租金收入的人士,毋须选择个人入息课税。这项宽减会减低纳税人在2016/17课税年度的应缴税款。纳税人只须如常填报分别将于本年4月及5月份发出的2016/17课税年度利得税和个别人士报税表,待有关法例通过后,税务局便会在评税时作出宽减。至于在法例通过前已发出的2016/17课税年度税单,税务局会在法例通过后安排重新评税,预期可在2017年7月底开始向有关人士发还多缴的税款,纳税人毋须提出申请或向税务局查询。建议的宽减只适用于2016/17课税年度最后评税,并不适用于该年度的暂缴税,纳税人仍须依时缴付该暂缴税。已缴交的暂缴税会用以支付2016/17课税年度最后评税的应缴税款及2017/18课税年度的暂缴税税款。如尚有余额,才作退还。扩阔边际税阶幅度 财政司司长建议由2017/18课税年度起将边际税阶幅度由40,000元扩阔至45,000元。现时及建议的边际税阶可参看下表:
            课税年度现时(2016/17)建议(2017/18及其后#)

            应课税入息实额(税阶)$税率应课税入息实额(税阶)$税率
            最初的 40,000 2% 45,000 2%
            其次的 40,000 7% 45,000 7%
            其次的 40,000 12% 45,000 12%

            120,000
            135,000
            余额
            17%
            17%
            #直至被取代为止增加伤残受养人免税额及供养兄弟姊妹免税额 财政司司长建议由2017/18课税年度起增加伤残受养人免税额及供养兄弟姊妹免税额。伤残受养人免税额由66,000元增加至75,000元;供养兄弟姊妹免税额由33,000元增加至37,500元。提高个人进修开支的可扣除上限 财政司司长建议由2017/18课税年度起将个人进修开支的可扣除上限由80,000元提高至100,000元。延长居所贷款利息扣除年期 财政司司长建议由2017/18课税年度起延长居所贷款利息扣除年期,由15个课税年度增加至20个课税年度,最高扣减额则维持每年十万元。扩阔税阶、增加免税额及提高可扣除上限的执行细节待有关法例通过后,税务局会自动按新的免税额以及新的边际税阶为纳税人计算2017/18课税年度暂缴税。纳税人只需填妥2016/17课税年度报税表而毋须另作申请。至于在2017/18 课税年度提高了个人进修开支的可扣除上限的处理方法,请参阅常见问题9 至 10条及示例三。附件:常见问题9 至 10条及示例三9. 问:我在2016/17年度支付了110,000元的个人进修开支,超过2016/17年度容许扣除上限的80,000元。我在2016/17年度个别人士报税表(BIR60)内就个人进修开支数额应怎样填报? 答:你应在2016/17年度个别人士报税表(BIR60)的第4.3部填报实际开支数额110,000元。待有关法例通过后,评税主任会分别以80,000元及100,000元的扣除上限计算2016/17年度薪俸税最后评税和2017/18年度薪俸税暂缴税。 10. 问:在我填报2016/17年度个别人士报税表后,我上半年已付款的教育机构才通知我2017/18年度的课程费用会由现时的79,000元增加至100,500元。我怎样才可申索增加后的开支? 答:假如你在2017/18年度应支付或估计须支付的个人进修开支超过80,000元,你可在收到薪俸税评税及暂缴税缴纳通知书后,以书面申请缓缴2017/18年度薪俸税暂缴税。申请必须在下列期限前提交:(a) 在暂缴税的缴税限期前28天;或(b) 发出缴纳暂缴税的通知书日期后的14天内,两者以较迟的为准。评税主任在修订2017/18年度薪俸税暂缴税时,不会扣减100,500元但会以上限的100,000元计算个人进修开支。 2017-18Budget – Tax MeasuresIn this 2017-18 Budget, the FinancialSecretary proposed a number of tax measures, all of which require legislativeamendments before implementation.Reducingprofits tax, salaries tax and tax under personal assessment for the year ofassessment 2016/17Increasingthe width of marginal tax bandsIncreasingdisabled dependant allowance and dependent brother or dependent sisterallowanceRaisingthe deduction ceiling for self-education expensesExtendingthe entitlement period for home loan interest deductionHighlights of the measures andimplementation details are set out in the following paragraphs. Answers tofrequently asked questions ( FAQ) and illustrative examples showing how theproposed measures would reduce taxpayers’ salaries tax and tax under personalassessment are also provided.You may use the tax computationprogram provided by GovHK to calculate your salaries tax and tax under personalassessment if the above proposals are implemented.Reducing profits tax, salaries tax and tax under personalassessment for the year of assessment 2016/17The Financial Secretary proposed aone-off reduction of profits tax, salaries tax and tax under personalassessment for the year of assessment 2016/17 by 75%, subject to a ceiling of$20,000 per case. This measure will be effected by amending the Inland RevenueOrdinance.For profits tax, the ceiling of thetax reduction is applied to each business. For salaries tax, the ceiling isapplied to each individual taxpayer; but for couples jointly assessed, theceiling is applied to each couple. For personal assessment, single taxpayerswill each be subject to the ceiling. Married couples must make their personalassessment election together and the ceiling will therefore apply to eachcouple.The proposed tax reduction is notapplicable to property tax. Individuals with rental income, if eligible forpersonal assessment, may be able to enjoy such reduction under personalassessment.A taxpayer who is separatelychargeable to salaries tax and profits tax can enjoy tax reduction under eachof the tax types. For a taxpayer having business profits or rental income andelecting for personal assessment, the reduction will be based on the taxpayable under personal assessment. It might be different from the amount of taxreduction he would get if he was not assessed under personal assessment. Theexact position will need to be evaluated case by case. The Inland RevenueDepartment will check if the election will reduce the amount of tax payable ineach case, and assess each taxpayer in the way most advantageous to him.To apply for personal assessment, ifeligible, the taxpayer should complete Part 6 of his tax return for individuals(BIR60) for the year of assessment 2016/17. Individuals having salaries incomeonly, but no business profits and rental income, need not elect for personalassessment.The proposed reduction will reducetaxpayers’ amount of tax payable for the year of assessment 2016/17. Taxpayersshould file their profits tax returns and tax returns for individuals for theyear of assessment 2016/17, to be issued in coming April and May respectively,as usual. Upon enactment of the relevant legislation, the Inland RevenueDepartment will effect the reduction in the final assessment. For any finalassessment for 2016/17 issued before the enactment of the law, the InlandRevenue Department will make a reassessment after the enactment. It is expectedthat excess tax paid will be refunded starting from late July 2017. Taxpayersare not required to make any applications or enquiries to the Department.The proposed tax reduction will onlybe applicable to the final tax for the year of assessment 2016/17, but not tothe provisional tax of the same year. Therefore, taxpayers are still requiredto pay their provisional tax on time despite the proposed reduction. The provisionaltax paid will be applied to pay the final tax for the year of assessment2016/17 and the provisional tax for the year of assessment 2017/18. Excessbalance, if any, will be refunded. Increasing the width of marginal tax bands The Financial Secretary proposed toincrease the width of marginal tax bands from $40,000 to $45,000 commencingfrom the year of assessment 2017/18. The present marginal tax bands and theproposed tax bands are shown in the table below:
            Year of AssessmentPresent(2016/17)Proposed(From 2017/18 onwards#)

            Net Chargeable Income(Tax band)
             $
            RateNet Chargeable Income(Tax band)
             $
            Rate
            On the first 40,000 2% 45,000 2%
            On the next 40,000 7% 45,000 7%
            On the next 40,00012% 45,00012%

            120,000
            135,000
            Remainder
            17%
            17%
            #Until superseded Increasing disabled dependant allowance and dependent brotheror dependent sister allowanceThe Financial Secretary proposed toincrease the disabled dependant allowance from $66,000 to $75,000 and thedependent brother or dependent sister allowance from $33,000 to $37,500effective from the year of assessment 2017/18.  Raising the deductionceiling for self-education expensesThe Financial Secretary proposed toraise the deduction ceiling for self-education expenses from $80,000 to$100,000 effective from the year of assessment 2017/18. Extending the entitlement period for home loan interestdeductionThe Financial Secretary proposed toextend the entitlement period for deduction for home loan interest from 15 to20 years of assessment commencing from the year of assessment 2017/18, whilemaintaining the current deduction ceiling of $100,000 a year.  Implementation details of increasing tax band width, increasingallowances and raising deduction ceilingAfter enactment of the relevantlegislation, the Inland Revenue Department will automatically apply the newlevel of allowances and the new marginal tax bands in calculating the 2017/18provisional salaries tax. Taxpayers are only required to complete their taxreturns for the year 2016/17 and they do not need to make separateapplications. As for the raised deduction ceiling for self-education expenses,please refer to FAQ 9 to 10 and Example 3 for the arrangements. ATT: FAQ 9 to 10 and Example 39. Q:I paid Self-education Expenses of $110,000 in2016/17, which exceeded the specified maximum of $80,000 for 2016/17. Whatamount should I write down in the 2016/17 tax return for individuals (BIR60)for claiming the Self-education Expenses deduction?A:You should state the actual amountof $110,000 paid in Part 4.3 of your 2016/17 tax return for individuals (BIR60). After enactment of the relevant legislation, the Assessor will allow therespective maximum deductions at $80,000 and $100,000 when computing your2016/17 final salaries tax and 2017/18 provisional salaries tax liabilities. 10. Q:After I had filed my 2016/17 tax return for individuals(BIR 60), the educational institute, to which I had paid for the first halfyear, informed me that the course fee payable in 2017/18 will be increased from$79,000 to $100,500. What should I do if I want to claim the increaseddeduction?A: If the amount of Self-educationExpenses paid or payable for 2017/18 exceeds $80,000, you may apply in writingfor holding over the 2017/18 provisional salaries tax upon receiving theassessment and notice for payment of provisional salaries tax. The applicationmust be lodged not later than: (a) 28 days before the due date forpayment of the provisional tax, or(b) 14 days after the date of issueof the notice for payment of the provisional tax,whichever is the later. In computing the provisional salariestax payable for 2017/18, the Assessor will not deduct $100,500 as the amount ofSelf-education Expenses but will restrict the deduction to $100,000.

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            【兴旺娱乐官方网站】香港2017-18年度财政预算案税务措施(中英)

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