3. 我是一名自雇人士,在课税年度内为强积金的强制性供款为17,500元。我亦聘用了我的太太协助打理公司业务,在同一课税年度内为她于强积金计划的供款为 10,000 元。我可否以太太的强积金供款而在利得税上取得更多扣减? 由于《税务条例》不容许独资经营者(或合伙人),为他们的配偶在强积金计划的供款作出扣除。因此在计算业务的应评税利润时,阁下只可扣除自己作为自雇人士的强制性供款 17,500 元。 修订日期: 2020年 , 02月 , 25日 书籍遍历链接: 3. I made mandatory contributions of $17,500 in a year of assessment as a self-employed person. I also employed my wife in running the business and she joined the MPFS. My MPF contribution for her during the same year was $10,000. Can I claim a further deduction for profit tax purposes from her part of contributions? ‹ 上一页 返回首页 下一页 ›