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回复 #63 今天闲着 的帖子
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; h) x! i y9 b9 X有限公司能省税的项目列表 l( {. z* Z! X' {4 [4 Y' R `! x
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+Car travel(first 5000km 0.5/km, over 5000km 0.44/km): k- Z9 S0 G5 X3 Y+ N
- 需要有mileage log with km travelled, when, where, who
0 p1 H$ k. L. e9 H2 w8 c+Car lease, insurance, maintenance, gas, licenses 4 v, G+ X; S% C5 n9 {$ a$ Y
- 只能claim公司使用的%; logbook is essential to track the usage
6 a2 L$ }% M; o" ?4 E+parking : e6 B9 a' l7 A! L) f8 T6 _1 G/ ]8 O
+Home office J% `: W( b+ Q$ @
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms) + N) ^* w4 Y/ j$ A, b- l: t) t
+telephone calls, need separate phone line to deduct monthly fees : \4 ^6 T( p, {
+pager and/or cellular if for business 8 z' l- Q* Q H0 R% c2 z
+Office furniture, 可以卖现在用的东西给公司3 m4 Z! t |7 [4 N
+会计及律师费用
& G+ p! T [; T- U: D: h+超过$200的每年折旧,其他第一年deductible! i" u& y# d' x/ N6 c% r4 l' I
- CCA, "Capital Cost Allowance %" for depreciation rates % R/ a" X/ F/ n8 }( _ n
+Conferences are deductible if within 'business area' and relates directly to business ) e) C. S+ x: b5 P; T( ?! D" g# {
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt $ c& `( n' _9 i! Z
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
; E5 k5 |9 _, T" x. e+广告费(Web site, magazines, newspapers) + m$ E& _5 c* ]
+员工工资,但工司员工必须交个人所得税。公司付公司部分及员工部分的CPP。
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可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
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