我們公司是生產飲料塑膠瓶子,機台設備都是進口的,以產業類別而言不算是新興工業或高科技產業,這樣我們公司享有PS或是ITA嗎?
你还是向你公司的tax agent了解比较好的。
Pioneer status may be granted to all companies participating in a promoted activity or producing a promoted product. The power to determine any product or activity lies with the Minister of International Trade and Industry. Presently, gazetted lists for the promoted products or activities are as follows :- promoted products or activities (including the promoted area); promoted products or activities for small scale companies; promoted products or activities for high-technology companies.
The list of promoted products or activities originally covers four main sectors but subsequent amendments to the Promotion of Investments Act 1986 have expanded the scope to include other sectors.
The Original Sectors are :- Manufacturing Agricultural Hotel Tourism
And also certain commercial sectors connected to manufacturing.
Additional Sectors are :-
Investment Tax Allowance
Any company participating or intending to participate in a promoted activity or producing a promoted product may be eligible to apply for ITA. Similar lists of promoted products or activities as applied for pioneer status would also be applied for ITA. ITA and pioneer status are mutually exclusive in respect of the same promoted activity or product. The same activity or product which has been granted pioneer status or ITA previously cannot qualify for pioneer status or ITA again.
如果都不行的話,那CA是否可以,而CA跟折舊是否可以一起?
如果不能享有PS or ITA, 肯定是可以claim CA的。CA和折旧的用意是一样的。
在accounting, 我们是叫折旧。在taxation，我们是叫CA。
同样的资产，charge的折旧%及claim 的CA rate可是不一样的。
回复 714# freebooter | 
本周最热论坛帖子
发表于 12-10-2011 09:12 AM
楼主
谢谢你的回复。。。
！这样salary payment voucher就只用来出bal吗？因为员工支粮时是有签payment voucher的，所以我为每个员工开了个advance a/c，当出粮时再用journal列出所有的支出，这样可以吗？
2387 
87
