搜尋結果
2024年5月2日 · From the year of assessment 2019/20 onwards, you may claim a deduction for qualifying annuity premiums paid by you or your spouse (not living apart) as a policy holder of a QDAP policy for an annuity payment receivable by an annuitant. To be deductible, the policy holder must be: yourself; your spouse; or. yourself and your spouse.
2024年5月2日 · 免稅額及稅項扣除. 稅項扣除. 「合資格年金保費」及「可扣税強積金自願性供款」的扣税安排. 薪俸稅及個人入息課稅. 「合資格年金保費」及「可扣税強積金自願性供款」的扣税安排. 分享： 《2019年税務及強積金計劃法例（關於年金保費及強積金自願性供款的税務扣除）（修訂）條例》在2019年3月29日刊憲成為法例。 此修訂條例落實就繳付合資格年金保費和作出可扣税強積金自願性供款的納税人提供薪俸税和個人入息課税的税務扣除。 此項税務扣除適用於2019年4月1日開始的課税年度 (即2019/20及其後的課税年度)。 (A) 合資格年金保費. 什麼是合資格延期年金保單. 合資格延期年金保單指符合以下說明的保單： (a) 根據該保單，年金領取人在年金期內可領取定期款項 及.
Tax Deduction for a QDAP Taxpayers are allowed to claim a tax deduction for their qualifying deferred annuity premiums up to a maximum limit of HK$60,000 * per assessment year. For detailed arrangements, please refer to the dedicated webpage on Tax Deductions for QDAP and Tax Deductible MPF Voluntary Contributions and the Inland Revenue ...
購買QDAP可享稅務扣除優惠. 納稅人可就其合資格延期年金保費申請稅務扣除，扣除總額以每課稅年度60,000港元*為上限。 有關QDAP的扣稅安排，請瀏覽 「合資格延期年金保費及可扣稅強積金自願性供款扣稅安排」專頁 及 稅務局網站 。 保監局會為符合條件的延期年金產品，認證為QDAP。 如欲了解有關條件的詳情，請參考保監局發出的 指引 。 只有購買被認證為QDAP的產品，其已繳付的保費方合資格在薪俸稅及個人入息課稅下享有稅務扣除的優惠。 已被認證的產品名單已上載於以下網頁： 符合稅務扣減資格之合資格延期年金保單名單. QDAP的銷售說明書須清晰標明該產品已獲保監局認證，並印有以下的QDAP標誌： 「年金至識揀」是一個簡便快捷的工具，協助有意購買QDAP的市民找出適合自己的產品。
2021年7月7日 · 年金 （合資格延期年金，簡稱 QDAP）、 自願醫保 （VHIS）以及強積金自願性供款（TVC）被稱為扣稅三寶。 3種計劃均可享有不同的扣稅上限，可用作退稅優惠。 Blue資訊團隊 由今天就為你送上扣稅三寶懶人包，為你講解年金、自願醫保以及強積金自願性供款的扣稅計算方法，提供扣稅攻略。 扣稅三寶：年金扣稅攻略. 年金是一種保險產品，投保人可一次過或分期向保險公司繳付保費，之後可在指定年期內分期獲得保險公司派發的年金收入。 如想了解更多有關年金的基本資訊，你可參閱 年金計劃比較懶人包 文章。 要利用年金扣稅，就必須購買合資格的延期年金，合資格的延期年金條件如下： 保費總額最少為HK$18萬，供款期最少5年. 年金領取期最短為10年. 年金領取人須年屆50歲或以上才可領取年金.
If a deferred annuity policy is certified as a QDAP by the Insurance Authority, the qualifying deferred annuity premiums of the QDAP are eligible for tax deduction. To make it easy for taxpayers to recognise a QDAP, the sales documents, e.g. the QDAP product
Taxpayer can claim deduction for qualifying annuity premiums paid under more than one policy. However, the maximum deduction for each taxpayer is $60,000, so taxpayer can only claim $60,000 deduction for qualifying annuity premiums paid instead of $
From 1 April 2019 onwards, the public can start purchasing QDAP or opening a TVC account to make contributions. The tax deduction measures will be effective from the year of assessment 2019/20. Taxpayers can claim the relevant deductions when they file
Qualifying deferred annuity policies (“QDAP”) – For relevant premiums to qualify for tax deductions, a deferred annuity product must comply with the criteria set out in the guideline (including product design and information disclosure) issued by the Insurance Authority. More details can be found on page 7.
July 2020. It’s the time of year to file your tax return! If you’re a taxpayer, have you purchased a Qualifying Deferred Annuity Plan (QDAP) during 2020-2021 to save for your retirement and enjoy the tax benefits? If you have, don’t forget to declare your QDAP contributions on your tax return form! Have all the documents at hand¹.
