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



舉例如果公司想買新車($500,000)同買電腦($6,000),以我所知,當用Straight Line5年計算,車每年depreciation就係$100,000 p.a.而電腦$1,200 p.a.。

1. 買電腦cost唔係好大,可否直接write off當expense呢?如果可以直接write off,同要分開每年depreciation有咩分別呢?係計tax方面又有咩分別呢?聽講買電腦可退

computer $6,000, straight line method (5 yrs)

DR. Depreciation $1,200 Cr. Fixed Assets $1,200

每年少交Tax = $1,200 * 16.5% = $198

2. 買新車cost好大,用straight line method (5 yrs)

Motor Vehicle $500,000,

DR. Depreciation $100,000 Cr. Fixed Assets $100,000

每年少交Tax = $100,000 * 16.5% = $16,500

3. 但係,我聽講如果公司買新車計算稅款有initial allowance同annual allowance買電腦有100%退稅,想問下係點樣入a/c ledger同稅係應該點計架呢?請詳細列出計算方法。


咁我想問下如果係fully paid,咁第一年即係可以有幾多退稅呢?之後又有幾多呢?accounting嗰part都係可以簡單啲計depreciation(用straight line or reducing balance),計完公司既net profit之後都係before tax但係計稅呢part我就唔識,都唔知計完tax之後after tax既profit究竟係幾多...所以麻煩各位可唔可以用個表再解釋清楚啲呢?thx

2 Answers

  • Favorite Answer

    1. According to HKAS 16 - Property, Plant and Equipment:-

    "Property, plant and equipment are tangible items that:

    (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and

    (b) are expected to be used during more than one period."

    Therefore, the computer should be recognized as fixed assets if it is expected to be used for more than 1 period, even if its cost is low.

    The main difference between providing depreciation and writing off is the deferred effect of expensing, which can affect the net profit amount of each period.

    2. When you are doing tax computation, you should start from the "profit before tax" in the financial statements, and then add / deduct tax items to calculate the assessable profits. Depreciation amount (i.e. HK$6,000 for computer, HK$100,000 for motor vehicle) should be first added back and then replaced by depreciation allowance (e.g. initial allowance, annual allowance)

    3. Please note that the tax items (e.g. initial allowance, annual allowance) would only be considered in tax computation but not a/c ledger; You do not need to make any accounting adjustment / entry for those tax items, expect when considering deferred tax assets or liabilities.

    Yes, you are right. Under HK Inland Revenue Ordinance, Computer is prescribed fixed assets and can be 100% deductible in the year of purchase; while motor vehicle is under 30% pooling method to have depreciation allowance.

    With reference to your example that motor vehicle with cost HK$500,000. In the year of purchase, the initial allowance is HK$500,000 * 60% = HK$300,000 and annual allowance is (HK$500,000-HK$300,000)*30% = HK$60,000. In next year, there will only be annual allowance which is equal to residual value * 30% = (HK$500,000-HK$300,000-HK$60,000)*30% = HK$42,000

    2011-01-08 16:23:35 補充:

    Hi Bill, as my word limit is excess, please check your e-mail for my reply

  • 1 decade ago

    Gary 講的都正確, 但我想題一下就是如果買車是以貸款形式買的話, Depreciation Allowance 的計算就有分別! Initial allowance 在第一年是以Downpayment + 還本金款的60%來計算, 而不是車價$500,000x60%!

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