What's the procedure for graduaty calculation?

What's the procedure for graduaty calculation?

What's the procedure for graduaty calculation?

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我還想知道資料來源在那裡呢!

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  • Gavin
    Lv 5
    1 十年前
    最愛解答

    Are you asking about the progressive rates on chargeable income?

    The calculation for year of assessment 2007/08 is as follows:-

    Incomes - Deductions - Allowances = Net Chargable Incomes (NCI)

    1st 35,000 of NCI is 2%

    2nd 35,000 of NCI is 7%

    3rd 35,000 of NCI is 12%

    remainder of NCI is 17%

    e.g. Total Income is HK$3,000,000, Allowable Deduction is HK$10,000 and Only Basic Allowance can be claimed as HK$100,000.

    Calculation:

    NCI = HK$3M - HK$10K - HK$100K = HK$2,890K

    1st 35,000 = 35,000 x 2% = 700

    2nd 35,000 = 35,000 x 7% = 2,450

    3rd 35,000 = 35,000 x 12% = 4,200

    remainder = 2,785,000 x 17% = 473,450

    Tax Payable at Progressive Rates = 480,800

    Tax Payable at Standard Rate = (3M - 10K) x 16% = 478,400

    Therefore, the Tax Payable will be HK$478,400

    e.g.2 Total Income is HK$180,000, Allowable Deduction is HK$5,000 and Only Basic Allowance can be claimed as HK$100,000.

    Calculation:

    NCI = HK$180K - HK$5K - HK$100K = HK$75K

    1st 35,000 = 35,000 x 2% = 700

    2nd 35,000 = 35,000 x 7% = 2,450

    3rd 35,000 = 5,000 x 12% = 600

    Tax Payable at Progressive Rates = 3,750

    Tax Payable at Standard Rate = (180K - 5K) x 16% = 28,000

    Therefore, the Tax Payable will be HK$3,750

    2008-08-19 09:39:34 補充:

    稅務局網址: www.ird.gov.hk

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