 鲜花( 0)  鸡蛋( 0)
|
回复 #63 今天闲着 的帖子
ZT
9 ~5 ]$ i9 M$ s( |/ _; f ~3 I有限公司能省税的项目列表% d" [1 l- M \/ _1 ?7 j
, k' o2 c$ i% h0 ^
+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)* ?3 J7 [/ g. m2 J H( C, o/ s$ {
- 需要有mileage log with km travelled, when, where, who 8 _) q% X6 M4 s1 {6 J( i& N
+Car lease, insurance, maintenance, gas, licenses 6 M3 j& b4 O! M% ]
- 只能claim公司使用的%; logbook is essential to track the usage
# p8 s- `& Q/ @$ u# G0 r/ q |+parking 2 b' ~ i P: x* S/ E% M
+Home office2 p! X& [% ~3 J3 Y7 ?7 P+ C: q
- heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
2 a1 z9 E( c- ]/ a, J+telephone calls, need separate phone line to deduct monthly fees
1 R1 y* g# D; a/ U! X, q+pager and/or cellular if for business , Q$ T& ~ d9 C8 L" O4 h1 B/ Y5 d
+Office furniture, 可以卖现在用的东西给公司
9 ]8 [4 g- U4 Q+会计及律师费用9 [0 j8 I3 C5 c* P' K
+超过$200的每年折旧,其他第一年deductible2 q+ G$ g# d8 O
- CCA, "Capital Cost Allowance %" for depreciation rates
9 J/ J! M. V" ~5 `+ L" \, H+Conferences are deductible if within 'business area' and relates directly to business 6 ?9 j' H1 z2 V& s& G1 }& n
+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt 2 |; u: d- u4 ?; o& D U
+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC)
1 w8 g' g6 r7 N, h+ r6 N+广告费(Web site, magazines, newspapers) 1 g6 W7 c0 `3 f0 V: g' S( r/ c# a
+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。
4 G" }5 I* l% M. y7 N% J
. V4 r: K) g/ G, g8 }可以从公司借钱花,但必须还钱给公司,并付reasonable的利息 |
|