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3b 發表於 17-5-15 12:58 
請問這類形的福利, 以員工薪俸稅來說, 要付多少%稅款? 例如房屋津貼會以收入減去支出及開支的4%-10%來 ...
Under Inland Revenue Ordinance, education benefit to the child of a staff and provision of staff quarters are subject to different tax exposure. the two items are captured by different provisions of the Ordinance. Briefly speaking, education benefit, be it the liability of the employer (i.e. the school directly charged the school fee to the employer) or the employee (the school charged the school fee to the employee and the employer reimbursed the fee in full to the employee), the whole amount of education benefit is to be taxed as if normal cash salaries. You can refer to section 9(2A)(b) of Chapter 112 of the Hong Kong Ordinance for details.
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