3. 我是一名自僱人士,在課稅年度內為強積金的強制性供款為17,500元。我亦聘用了我的太太協助打理公司業務,在同一課稅年度內為她於強積金計劃的供款為 10,000 元。我可否以太太的強積金供款而在利得稅上取得更多扣減? 由於《稅務條例》不容許獨資經營者(或合夥人),為他們的配偶在強積金計劃的供款作出扣除。因此在計算業務的應評稅利潤時,閣下只可扣除自己作為自僱人士的強制性供款 17,500 元。 修訂日期: 2020年 , 02月 , 25日 Book traversal links for 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? ‹ 上一頁 返回首頁 下一頁 ›