Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

飛鴻稅務顧問  Qualifications   出版書目  

Tel /WhatsApp /WeChat 94735846  *email: yeungfhr@qq.com  

Service charge $500/hr *Hang Seng Bank Account: 385 599279 883 *Payment thru mobile phone: PayMe / FPS轉數快 Yeung Fai Hung *會面:上水廣場5樓太興餐廰  *報稅分析 *稅務咨詢 *記帳系統 *業務報稅 *稅務課程

 

 

Below is an illustration showing how property tax is computed.

 

Rental income for 1 July 2007 to 31 March 2008: $38,000 per month. Rates paid by owner for the 3 quarters ending on 31 March 2008: $12,000. Provisional Tax paid per last tax bill for 2007/2008: $35,000.

 

Rent for 9 months ($38,000 x 9): $342,000 less rates paid by owner of $12,000 equal to $330,000 (assessable value). Then, less 20% allowance for repairs and outgoings of $66,000, gives $264,000 (Net assessable value).

 

Property Tax for 2007/2008: $264,000 *16% = $42,240

Less: Provisional Tax paid for 20007/2008:       $35,000

Balance payable for 2007/2008:                         $7,240

 

Add: Provisional Tax for 2008/2009: $264,000 * 12  / 9  * 16% = $56,320.

 

Total tax payable to be shown in the tax bill: $7,240 plus $56,320 equal to $63,560.

 

The tax $63,560 is payable in two installments: the first one in November 2008 and second in April 2009. The November tax payable is 7,240 plus 7 / 12 of 56,320 totaled $40,093. The April tax payable is  5 / 12 of  $56,320 equal to $23,467.     

 

If the property owner terminates the lease agreement before 31 March 2009, he can apply for holding over the provisional tax. Press here for more

 

楊輝洪 Raymond Yeung 為你提供:

 

* 稅務顧問服務 * 飛鴻作品下載 * 寫好英文信件 * 基礎法律知識 * 實用稅務課程 * 英文速成課程 * 見工英語速成 * 中英文寫作服務 * 電腦會計記帳系統

 

 

email: yeungfhr@qq.com

Tel /WhatsApp 94735846

 

 

My Performance Pledge QEEP

My Curriculum Vitae/resume

Value for Money, for sure!

Why you must own my CDR 

Why my service fee is so low

 

 

 

 

香港稅務課程 Practical Taxation Course

教授實用税務及報稅知識

Private tuition of Hong Kong Taxation of Law and Practice

$900 兩小時,單對單教授,:香港稅務知識加強版香港報稅軟體

報讀者可在一年內免費電話咨詢一次  詳情按此