報稅
報稅係直接影響你要交幾多稅. 所以不要看輕這一份看似簡單的報稅表,入面其實包含16項免稅額/扣除。如你沒有善用各項免稅額及扣除,變相交多了稅。如果你想慳到多D稅,就要睇弄你有幾了解清楚自己符合哪項免稅額及扣除申請,並在報稅表填寫清楚所需資料。
Excellent Honour Corporate Services Ltd
Personal Information Collection Statement
In this Statement, “we” refers to Excellent Honour Corporate Services Limited “EHCSL” 卓譽商業服務有限公司. In complying with the requirements of the Personal Data (Privacy) Ordinance, Chapter 486 of the laws of the Hong Kong (“Ordinance”), we strive to safeguard your data privacy. This Statement sets out matters relating to the collection and use of your personal data.
Collection of Your Data
A. From time to time, it is necessary for us to collect your personal data for providing you with updates, services, products or facilities or carrying out activities described in the “Purpose and Use of Your Data” section below. It is not obligatory to supply the requested personal data but if you fail to supply the requested data or any part thereof, we may not be able to provide you with the updates, services, facilities or activities.
B. We may also generate and compile information about you. Personal data provided by you and all information generated and compiled by us about you from time to time is collectively referred to as “Your Data”.
Purpose and Use of Your Data
C. We may use Your Data for one or more of the following purposes from time to time:
providing updates, services, facilities or activities (including our website) and matters relating to administration, management, operation and maintenance (including processing applications or requests for services, products, facilities or activities);
communicating with you (including responding to your enquiries or requests for information);
- designing and offering contests, games, lucky draws, promotions, surveys or events;
- marketing services, facilities, activities or other subjects (please see further details in “Use of Your Data in Direct Marketing” section below and you may opt out from receiving marketing information);
administering and maintaining our website and diagnosing problems where necessary;
designing, reviewing, evaluating and enhancing our services, facilities or activities (including conducting research, survey and analysis for those purposes);
investigating and handling complaints, claims or incidents involving us or any of our customers, visitors or website users;
preventing, detecting or investigating suspicious or illegal activities;
making disclosure when required by any law, court order, direction, code or guideline applicable in or outside Hong Kong; and
purposes relating to any of the above.
Transfer of Your Data
D. Your Data will not generally be disclosed or transferred to any other party in a form that would identify you except in the following circumstances:
If we use third party suppliers or service providers who provide administrative, insurance, telecommunications, information technology, computer, data processing, content delivery, marketing support or other services to support our business operation or facilitate provision of our services, facilities or activities, we may provide Your Data to these suppliers or service providers.
We may disclose Your Data to any governmental or law enforcement agency, judicial body or regulatory authority to whom we are required to make disclosure according to any law, regulation, court order, direction, code or guideline.
In addition, Your Data may be accessed by, disclosed or transferred to any person under a duty of confidentiality to us (including our accountants, auditors, legal advisers or other professional advisers) for the purposes described in the “Purpose and Use of Your Data” section above.
E. As the parties mentioned above may be located outside Hong Kong, Your Data may be transferred out of Hong Kong.
Use of Your Data in Direct Marketing
F. We are allowed to use Your Data in direct marketing only if you consent or do not object. In connection with direct marketing, we intend:
to use your name and contact details, profiling information, services and products portfolio information, and transaction pattern and behaviour collected, compiled, generated or held by us from time to time; and
to market and promote the services, facilities, activities, contests, conferences, lucky draws, events and promotional campaigns from time to time available relating to us or the partners of “EHCSL”, or merchants.
G. If you agree to our use of Your Data in direct marketing, please tick (√) the box in the corresponding reply slip or data collection form to exercise your opt-in right. A sample can be >>downloaded here<<.
You may also write to our Data Protection Officer at the address below or contact us via the contact information provided in our direct marketing materials to opt out from direct marketing at any time.
Access to and Correction of Your Data
You have the right to request access to, and correction of, Your Data held by us. We may charge a reasonable fee for administering and processing your data access request. If you need to check whether we hold Your Data or if you wish to have access to, correct any of Your Data which is inaccurate, please write via e-mail to our Data Protection Officer at [[email protected]] or via mail to [Unit B & C, 20/F Full Win Commercial Centre, 573 Nathan Road, Yaumatei, Kowloon, Hong Kong].
This Statement is written in the English language and may be translated into other languages. In the event of any inconsistency between the English version and the translated version of this Statement, the English version shall prevail.
免稅額 | 港幣 | |
---|---|---|
1 | 基本免稅額 | 13.2萬 |
2 | 已婚人士免稅額 | 26.4萬元 |
3 | 供養兄弟姊妹免稅額 | 每名12萬元 |
4 | 供養兄弟姊妹免稅額 | 每名3.75萬元 |
5 | 供養父母及供養祖父母或外祖父母免稅額 (55歲或以上但未滿60歲) (60歲或以上,或持有資格根據政府傷殘津貼計劃申索津貼) |
每名2.5萬元 每名5萬元 |
6 | 供養父母及供養祖父母或外祖父母額外免稅額 (55歲或以上但未滿60歲) (60歲或以上,或持有資格根據政府傷殘津貼計劃申索津貼) |
每名2.5萬元 每名5萬元 |
7 | 單親免稅額 | 13.2萬元 |
8 | 傷殘人士免稅額 | 7.5萬元 |
9 | 傷殘受養人免稅額 | 7.5萬元 |
扣除 | 上限 | |
---|---|---|
10 | 個人進修開支 | 10萬 |
11 | 長者住宿照顧開支 | 10萬元 |
12 | 居所貸款利息 | 10萬元 |
13 | 向認可退休計劃支付的供款 | 1.8萬元 |
14 | 自願醫保計劃保費 | 每名受保人8,000元 |
15 | 合資格年金保費及可扣稅強積金自願性供款 | 合共6萬元 |
16 | 認可慈善捐款總額 | 應評稅入息或利潤的35% |