搜尋結果
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.
Learn how to claim tax deduction for qualifying annuity premiums paid by you or your spouse under a QDAP policy for an annuity payment. Find out the eligibility, amount, order and supporting documents for the deduction.
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 Department’s website.
年金扣稅2024！除供養父母可免額外，更可善用「扣稅三寶」，包括合資格延期年金 (QDAP)、自願醫保 (VHIS)及強積金自願性供款 (TVC)，扣稅額高達HK$68,000！MoneyHero解構「扣稅三寶」及計算方法！
合資格延期年金保單（QDAP）是一種用作規劃退休的延期年金產品，購買者可享有稅務扣除優惠。保監局發出指引，訂明QDAP的條件，並提供「年金至識揀」工具，協助市民選擇適合自己的QDAP。
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 $
Learn about the features, risks, tax deductions and eligibility of qualifying deferred annuity policy (QDAP) and tax deductible voluntary contributions (TVC) under MPF schemes. Find answers to common questions and compare QDAP and TVC with other MPF options.
可以。納税人可在同一個課税年度申請扣除為一份或多於一份合資格延期年金保單而繳付的合資格年金保費。但每名納税人可獲容許扣除的款額不得超過實際支付的合資格年金保費和可扣税强積金自願性供款的合計金額；或指明最高扣除額60,000元，數額以較低者為準。
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
The law stipulates that premiums paid for deferred annuity products satisfying a set of criteria set out in the guideline issued by the Insurance Authority (IA) are eligible for tax deduction under the salaries tax and personal assessment.
