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回复 #63 今天闲着 的帖子
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6 M7 m! a* X! A$ R8 t( @+ n# N有限公司能省税的项目列表
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, E8 d& P+ C- a, v' |2 Q. j) R, e+Car travel(first 5000km 0.5/km, over 5000km 0.44/km)% O3 H4 b( p& q; I
- 需要有mileage log with km travelled, when, where, who 1 \% g/ o. D0 x. u3 o K% Z) P
+Car lease, insurance, maintenance, gas, licenses $ X+ g: E; w$ E! x& W" S
- 只能claim公司使用的%; logbook is essential to track the usage 3 x2 c5 G4 x0 c2 k( r$ A0 H8 F' C
+parking , m/ u c1 ?7 O/ @ C, V
+Home office
& i4 s- U+ W: v' A: \0 d0 t - heat, hydro, water, whole house maintenance, interest on mortgage, based on % floor space (or # of rooms)
+ }9 V3 [' v! r. C, |, D3 }! l+telephone calls, need separate phone line to deduct monthly fees
4 N0 F( q) J/ K. \6 A. u! ^, t' f+pager and/or cellular if for business . C* G" C6 ~% N$ e) V
+Office furniture, 可以卖现在用的东西给公司
0 q$ i+ ?0 U. }9 C+会计及律师费用
5 L& B7 D9 _4 F" z5 b+超过$200的每年折旧,其他第一年deductible1 b/ g; K* ~' G& S
- CCA, "Capital Cost Allowance %" for depreciation rates |/ [& l: v. c8 m0 p- {
+Conferences are deductible if within 'business area' and relates directly to business
8 C& ?& y, { _- Q+50% of entertainment (tickets, food, booze, gifts), must be a client, write who, why and when on receipt
& ~: J+ l' z& {0 c& ]+100% on training, conferences, subscriptions, books/manuals, newspaper, and professional memberships (e.g. APCC) 9 y! n5 ~( ~# _6 r. T
+广告费(Web site, magazines, newspapers) # r1 s6 j, g; Y5 b
+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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# p% D: e2 S3 g3 m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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