Salaries tax is chargeable on most but not all of the income from employment, offices and pension arising in or derived from Hong Kong. Here you can learn more about the types of income that are ...

今天说说关于所得税的理解和一些细节。 1．Income tax expense = Taxes payable + Deferred income tax expense, 这右边第二项正的就是deferred tax liability，负的就是deferred tax asset。这个公式简单理解成所得税费用就包括实际交税(cash item)和应该补交或可以抵扣的那部分税(non-cash ...