Cali asked in 商業及金融稅金香港 · 1 decade ago

關於交稅--免稅額

1, 如果母親1952年5月出生, 其子女可否申請其免稅額?

2, 如果父親已申領傷殘津貼, 其子女可否申請其免稅額?

3, 如果我於 2006年 1月付學費, 於 2-5月 返學, 可否申請其免稅額? 另, 如果我於 2005年返學, 現在才還學費(政府loan), 可否申請免稅額? 若否, 其利息可否申請免稅額?

4, 畢業禮之費用可否申請免稅?

Update:

onlinetchow: but the point is i studied in the period of 2-5/06, and i paid my course fee in Jan 06, and the period of counting the tax is fr. 4/06, so how am i supposed to do for it?

3 Answers

Rating
  • Aqua
    Lv 4
    1 decade ago
    Favorite Answer

    1, 如果母親1952年5月出生, 其子女可否申請其免稅額?

    During the year of assessment 2006-2007, your mother is not yet reached to 55 yrs old, since the cut-off is Mar 2007, hence, IRD, most likely will not grant the parent allowance to you. You may refer to following link for more details.

    http://www.ird.gov.hk/chi/faq/erc.htm

    2, 如果父親已申領傷殘津貼, 其子女可否申請其免稅額?

    Only one of his children get this allowance, max. amount. HK$60,000.00

    3, 如果我於 2006年 1月付學費, 於 2-5月 返學, 可否申請其免稅額? 另, 如果我於 2005年返學, 現在才還學費(政府loan), 可否申請免稅額? 若否, 其利息可否申請免稅額?

    For the tuition fee, which you paid in Jan. 2006, and did not being deducted in the year of assessment 2005/06, mostly likely, IRD will grant you the tuition allowance during 2006/07, even though your study period is during 02-05/2006.

    For the tuition fee paid in 2005 and did not clain allowance during that year of assessment, you will not be able to get the allowance this year, even though you refund your loan this year.

    For the interest paid for that loan, most likely, IRD will not allow this as deduction, since it is not "exlusively, wholly, and necessarily" for your existing job.

    4, 畢業禮之費用可否申請免稅?

    The deduction nature is similar to interest deduction, which I have told you in last question. You may refer to following link for more details:

    http://www.ird.gov.hk/chi/faq/see.htm#btt

    Hope this can help you, if you have any question, please do not feel hestate to let me know.

  • Thomas
    Lv 6
    1 decade ago

    1, 如果母親1952年5月出生, 其子女可否申請其免稅額?

    age >55 , you can get $30,000 if you are living together., if not only $15,000 is allowable.

    Therefore you cannot get this allowance up to 31/3/2007.

    2, 如果父親已申領傷殘津貼, 其子女可否申請其免稅額?

    You can get $60,000 allowance

    3, 如果我於 2006年 1月付學費, 於 2-5月 返學, 可否申請其免稅額? 另, 如果我於 2005年返學, 現在才還學費(政府loan), 可否申請免稅額? 若否, 其利息可否申請免稅額?

    You can only get up to $40,000 per year for the course fee and examination fee.

    還學費(政府loan),其利息, 畢業禮之費用,no allowance.

  • Edmond
    Lv 7
    1 decade ago

    申請父母免稅額要符合以下條件:

    a. 通 常 在 香 港 居 住 ,

    b. 年 齡 已 足 55 歲 或 以 上,

    c. 與 納 稅 人 同 住 至 少 連 續 6 個 月 , 或 曾 接 受 納 稅 人 給 予 全 年 總 數 不 少 過 $12,000 的 現 金 生 活 費 。

    欲 申 請 傷 殘 父母 免 稅 額 的 納 稅 人 祇 須 在 填 寫 個 別 人 士 報 稅 表 時 , 在 申 請 供 養 父 母免 稅 額 項 下 的 適 當 欄 內 加 上 剔 號 , 聲 明 父母在 有 關 年 度 內 有 資 格 申 領 政 府 傷 殘 津 貼 , 及 納 稅 人 擬 就 父母申 請 傷 殘 父母免 稅 額 便 可 。

    除基本個人免稅額 和父母免稅額外,甚麼還政府錢、學費、畢業禮費用,全部不能免稅。

    2007-05-20 17:24:44 補充:

    個人進修開支報稅只可報 4,5 月學費

    Source(s): 稅局
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