4. 其中一名合夥人另有受僱工作,而他亦以自僱人士及僱員身份為強積金計劃作強制性供款。在利得稅評稅中,他如何取得扣減? 在計算可扣減數目時,已就薪俸稅及其他業務之利得稅評稅中扣減的金額均須包括在內。換句話說,這名合夥人就強積金供款的每年可扣減總額不得超過 18,000元。 Book traversal links for 4. One of the partners has a separate employment, and mandatory contributions (for a MPF scheme) have been made by him both in the capacity of a self-employed person and an employee. How should tax deductions be claimed under profits tax? ‹ 上一頁 返回首頁 下一頁 ›