匿名
匿名 發問於 社會及文化語言 · 8 年前

有人可以幫我嘛???

Mr. X was a senior engineer of A Ltd

He retired at 55 after working in the company for 10 years;

Salary $240,000;

Bonus $30,000 for his job performance;

He has been using his own car for both business and private uses. A paid expenses of $20,000 & 1/2 was related to private use

A paid monthly rent of $20,000 for the flat occupied by Mr. X, with a monthly rent of $5,000 deducted from his salary

A reimbursed $30,000 electricity, gas and telephone issued in the name of Mr. X

Mr. X received a special allowance of $30,000 for working in PRC for three weeks to set up of a new production line there

Recently Mr. X was instructed to retire at the age of 55, for which he received $500,000 as compensation

Upon retirement, Mr. X received:

ØAn extra payment of $100,000 in recognition of his long-term services

ØA Cartier watch from his colleagues as a retirement gift. Market value of the watch was $50,000

During the year ended 31 March 2012, Mr. X made the following payments:

ØSubscription to HKICPA $5,000

ØAccountancy course offered by Bolton University $30,000

ØFees paid to a residential care home for his mother aged 70, $70,000

ØApproved charitable donations $30,000

ØTwo dinner tickets for fund raising purpose $2,000

Mrs. X is a housewife & they are living with their sons aged 25 and 18 who are full-time students. The elder son was married in December 2011

Question 1 :Tax treatments accorded to the various issues (10 marks)

Question 2 :Hong Kong Salaries tax liability for the year of assessment 2011/12 (15 marks)

1 個解答

評分
  • 匿名
    8 年前
    最愛解答

    X先生是一位資深工程師的A有限公司

    他在55退休後在公司工作了10年;

    薪酬240,000元;

    獎金$30,000他的工作表現;

    他一直用自己的汽車商務和私人用途。個人使用一個支付相關費用20,000元和1/2

    一個每月支付租金20,000元為平佔據X先生,從他的工資中扣除,每月租金5,000元

    一個報銷30000美元電力,煤氣和電話的X先生的名義發出

    X先生在中國建立一個新的生產線有三個星期,收到了一份特殊津貼30,000元

    最近,X先生奉命在55歲退休,他獲得了50萬美元的賠償

    退休後,X先生:

    OAN額外支付10萬美元,以表彰他的長期服務

    ØA卡地亞腕錶從他的同事們作為退休禮物。手錶的市場價值是$ 50,000

    在截至2012年3月31日,X先生提出了下列款項:

    ØSubscription香港會計師公會5000美元,

    博爾頓大學30000美元ØAccountancy課程

    ØFees支付安老院他的母親現年70歲,70,000美元

    ØApproved慈善捐款30000美元

    ØTwo晚餐門票集資的目的2000美元

    X太太是家庭主婦,他們的生活,他們的兒子年齡分別為25和18,誰是全職學生。 2011年12月大兒子結婚了

    問題1:稅務處理給予的各種問題(10分)

    問題2:2011/12課稅年度香港薪俸稅的責任(15分

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