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匿名
匿名 發問於 教育及參考書高等教育 (大學或以上) · 1 十年前

有關Account income tax的問題

What does income tax mean?

income tax通常有一個percentage比...

如果財政年度終結時,公司係蝕錢,咁仲駛唔駛比income tax?

thanks

2 個解答

評分
  • Gary
    Lv 7
    1 十年前
    最愛解答

    First of all, corporation does not pay income tax at all as income tax is for personal only. Income tax means a tax on taxable income, which is calculated based on different qualifying income minus qualifying exemption.

    For corporation, it is called profit tax or corporation tax.

    A corporation losing money in the year does not mean no tax liability. Taxable profit is based on qualifying profit minus qualifying expenditure. Therefore, there is a possibility that a corporation made loss and still liable for tax because the loss is not qualified for deduction.

  • 1 十年前

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