智识扣税,退优之最

汇丰作为香港退休市场领导者,现配合政府鼓励香港人及早为退休作好准备,为你提供全新的可扣税退休方案,让你在保障未来退休生活的同时,为现在节省更多。投保合资格延期年金计划或供款至强积金可扣税自愿性供款帐户,均可获享税务扣减,为未来储蓄。请即参阅以下资料,了解有关个人入息课税扣减及退休方案详情。

每人每年最高可享港币60,000元1免税额,夫妇合并免税额更可高达港币120,000元1,即每人每年可享个人入息税扣税金额高达港币10,200元2,夫妇合并入息税扣税金额更可高达港币20,400元2

汇丰保险合资格延期年金计划的最低保费总额为港币180,000元;如选择汇丰强积金可扣税自愿性供款,每月定额供款最低港币300元或整笔供款每次最低港币1,000元。

既可获税务扣减,更可增加退休储备。

有关稅务扣减

合资格延期年金计划

  1. 甚么是合资格延期年金计划?

    合资格延期年金计划是指受保险业监管局认可的延期年金保单,让保单持有人有机会获享稅务扣减。计划特点包括但不限於最短年金供款期、最低保费总额、最低年金期及提取年金时的最低年龄等,必须合符保险业监管局制订於合资格延期年金计划指引下的条件。合资格延期年金计划的年金持有人(相等于纳稅人)可获享上限高达港币60,000元的稅务扣减。市面上并非所有私营延期年金计划均可享有稅务扣减,如你想购买合资格延期年金计划同时节省稅款,请了解清楚计划详情及扣稅的準则。

  1. 我可否就我和配偶的合资格延期年金申请稅务扣减?

    无论是夫妇作为联名年金领取人,又或者纳稅人或其配偶作为单一年金领取人,该名纳稅人都可以就合资格延期年金计划下支付的合资格延期年金保费申请稅务扣减。夫妇之间亦可灵活分配合资格延期年金保费的稅务扣除申请合共港币120,000元的扣除总额,前提是每人所申请的扣除额不超过个人上限(港币60,000元)。

强积金可扣稅自愿性供款 (“TVC”)

  1. 甚么是可扣稅自愿性供款?

    「可扣稅自愿性供款」 (“TVC”) 是一个新增且特別的强积金供款方式。你存入可扣稅自愿性供款账户的供款(以每年港币60,000元为上限),可用作申请扣除个人入息稅。可扣稅自愿性供款账户中的结余,可於你65岁退休时,又或当你符合其他适用于提取强制性供款账户的条件时领取。

  1. 为何我应作出可扣稅自愿性供款?

    可扣稅自愿性供款是一个有效通过扣减稅项同时以提升退休储备为目标的方案。如你希望减轻稅务负担以储蓄更多;或享有更具弹性的储蓄计划,按自己的意愿灵活供款;或想全面掌控自己的投资方案,充分发挥储蓄的增值潜能,就可考虑作可扣稅自愿性供款。

稅务扣减安排

  1. 如何为合资格延期年金或可扣稅自愿性供款填表申请稅务扣减?

    你会收到合资格扣稅年金计划的年度报表及或可扣稅自愿性供款概要。基於你的合资格延期年金保单之已缴保费及可扣稅自愿性供款,你可向稅务局申请薪俸稅及个人入息稅之稅务扣除。如常向稅务局递交已填妥的《报稅表-个別人士》。

想了解更多有关税务扣减详情:

下载智识扣税四部曲 (10.7MB)

可获入息课税扣减的退休储蓄产品

汇丰聚富入息延期年金计划

以每月年金金额^的形式提供稳定的年金10年。或会在年金期开始时派发特别奖赏*。

投保可享首年保费折扣高达7%

由汇丰人寿保险(国际)有限公司(「本公司」)所承保。须受条款及细则约束。受本公司信贷风险影响,早期退保或会招致损失。

了解更多

汇丰盈达延期年金计划

以每月年金金额^的形式提供稳定的年金20年或最长至99岁3

投保可享首年保费折扣高达7%

由汇丰人寿保险(国际)有限公司(「本公司」)所承保。须受条款及细则约束。受本公司信贷风险影响,早期退保或会招致损失。

 

了解更多

强积金可扣税自愿性供款

稅务宽减 助你成就梦想退休生活!

立即行动更可享高达港币3,300元4红利单位回赠!

请参阅条款及细则

按此进入滙丰强积金网站了解详情。

 

了解更多

智识扣税计算器

了解你在个人评税的情况下,有机会在课税年度内(例如2019年4月1日至2020年3月31日)大约获得多少税务扣减。

Personal Information

1. Your Income for the year of assessment :
HKD

Salaries tax is chargeable on most but not all of the income from employment, offices and pension, including any salary, salary, wages or director’s fees, arising in or derived from Hong Kong. Any are chargeable to salaries tax, and the gross amounts before the deduction of your contributions to a recognised occupational retirement scheme or mandatory provident fund scheme should be reported. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

2. Value of all places of residence provided by employer or associated corporation :
HKD

If your employer provides you with a place of residence, rental value (RV) of it should be computed and assessed to salaries tax. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

Personal Information

1. Your Income for the year of assessment
(nil)
2. Value of all places of residence provided by employer or assoicated corporation
(nil)
Edit

Deductions

Along with the various allowances available, you may claim other deductions under salaries tax and personal assessment. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

In the year of assessment, how much have you spent on:

4. Self Education:
HKD

Expenses of Self-education (including tuition and the related examination fees) paid for a prescribed course of education may be deductible under salaries tax. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

5. Elderly Residential Care Expenses Deduction:
a) No. of dependant(s) resided in residential care home:
0
  • 0
  • 1
  • 2
  • 3
  • 4

Under salaries tax and personal assessment, you may claim a deduction for elderly residential care expenses that you or your spouse have paid to a residential care home for the care of a parent or grandparent. A person who is chargeable to tax at the standard rate is also entitled to the deduction. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR

b) Allowable deduction for expenses paid in the year of assessment to residential care home:
HKD

If you or your spouse pays fees to a residential care home for the parent or grandparent of either one of you, you may claim a deduction under the salaries tax or personal assessment. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

7. Home Loan Interest:
HKD

Home loan interest that you pay for the acquisition of a dwelling situated in Hong Kong and any car parking space located in the same development of the dwelling can be deducted from your assessable income under salaries tax or from your total income under personal assessment, if prescribed conditions are met. A person who is charged tax at the standard rate is also entitled to the deduction. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

8. MPF Mandatory Contributions:
HKD

You can claim deductions for mandatory contributions made to a mandatory provident fund scheme or contributions to a recognized occupational retirement scheme. You should note, however, that all contributions other than mandatory contributions are voluntary contributions and cannot be claimed as deductions. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

9. Approved Charitable Donations:
HKD

You can normally claim deductions for donations made to approved charitable organizations. However, not all payments you have made are deductible. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

10. Annuity Premiums or MPF Tax-deductible Voluntary Contributions (TVC) to be paid:
HKD

With purchased Qualifying Deferred Annuity Policy or contributions to Tax-deductible voluntary MPF account, each individual could be eligible for a tax deduction of up to HKD60,0001 per year.

Source: GovHK website

Deductions

4. Self Education
(nil)
5. Elderly Residential Care Expenses
(nil)
6. No. of dependant(s) resided in residential care home
(nil)
7. Home Loan Interest
(nil)
8. MPF Mandatory Contributions
(nil)
9. Approved Charitable Donations
(nil)
10. Annuity Premiums or MPF Tax-deductible Voluntary Contributions (TVC) to be paid
(nil)
Edit

Allowance

11. Are you eligible to claim Personal Disability Allowance?
Yes
No

If you are eligible to claim an allowance under the Government’s Disability Allowance Scheme, you can claim this newly introduced Personal Disability Allowance. For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

12. No. of dependent children who are

You can claim the child allowance if you maintain an unmarried child, who was:

  • under 18 years old; or
  • of or over 18 but under 25 years old, and receiving full time education at a university, college, school or other similar educational establishment; or
  • of or over 18 years old and was, because of physical or mental disability, unable to work.

A “child” means:

  • your own child, adopted child or step child; or
  • child / adopted child / step child of your spouse or former spouse.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

:
a) born in the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
b) born in other years
0
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
13. Are you eligible to claim Single Parent Allowance?
Yes
No

If you have taken ongoing responsibility for the care and supervision to your child, and have satisfied the following conditions:

  • Throughout the year of claim you must not be married.
  • No allowance can be claimed for the year of marriage, divorce, death of your spouse or separation from your spouse. The earliest opportunity to make a claim will be the year following these events.
  • You are granted a child allowance for the year of claim.

No parent can claim the single parent allowance merely on the ground that he or she had made contributions to the maintenance and education of the child. No allowance can be granted for any second or subsequent child.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

14. No. of dependent brothers or sisters
0
  • 0
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9

You can claim dependent brother or sister allowance if you or your spouse maintains an unmarried brother or sister:

  • under 18 years old; or
  • of or over 18 but under 25 years old, and receiving full time education at a university, college, school or other similar educational establishment; or
  • of or over 18 years old and was, because of physical or mental disability, unable to work.

A “brother or sister” means:

  • your natural, adopted or step brother or sister; or
  • the natural, adopted or step brother or sister of your spouse / deceased spouse.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

15. No. of dependent parents or grandparents aged 55 – 59, who

You may claim allowance for parent / grandparent maintained by you / your spouse (not living apart from you) during the year. The dependent parent / grandparent must at any time during the year be:

  • ordinarily resident in Hong Kong;
  • aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
  • resided with you / your spouse, without paying full cost, for a continuous period of not less than 6 months or have received from you / your spouse not less than $12,000

If the dependent parent / grandparent resided with you continuously throughout the whole year without paying full cost, you are also entitled to Additional Dependent Parent and Grandparent Allowance.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

:
a) resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
b) not resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
16. No. of dependent parents/ grandparents allowance (60 plus) or aged under 60 but eligible to claim Government's Disability Allowance, who

You may claim allowance for parent / grandparent maintained by you / your spouse (not living apart from you) during the year. The dependent parent / grandparent must at any time during the year be:

  • ordinarily resident in Hong Kong;
  • aged 55 or more, or eligible to claim an allowance under the Government's Disability Allowance Scheme; and
  • resided with you / your spouse, without paying full cost, for a continuous period of not less than 6 months or have received from you / your spouse not less than $12,000

If the dependent parent / grandparent resided with you continuously throughout the whole year without paying full cost, you are also entitled to Additional Dependent Parent and Grandparent Allowance.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

:
a) Resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
b) Not resided with you throughout the year of assessment
0
  • 0
  • 1
  • 2
  • 3
  • 4
17. How many disabled dependant do you have?

You can claim disabled dependant allowance if you or your spouse maintains a dependant who is eligible to claim an allowance under the Government’s Disability Allowance Scheme.

“Dependant” means:

  • your spouse / child / parent / grandparent / brother or sister; or
  • your spouse's child / parent / grandparent / brother or sister.

This allowance is granted in addition for the disabled person.

For details, please visit the website of Inland Revenue Department of the Hong Kong SAR.

Source: GovHK website

Allowance

11. Are you eligible to claim Personal Disability Allowance?
(nil)
12. No. of dependent children who are born:
a) in the year of assessment
(nil)
b. in other years
(nil)
13. Are you eligible to claim Single Parent Allowance?
(nil)
14. No. of dependent brothers or sisters
(nil)
15. No. of dependent parents or grandparents aged 55 – 59, who:
a) are resided with you throughout the year of assessment
(nil)
b) are not resided with you throughout the year of assessment
(nil)
16. No. of dependant parents/ grandparents allowance (60 plus) or aged under 60 but eligible to claim Government's Disability Allowance, who
a) Resided with you throughout the year of assessment
(nil)
b) Not resided with you throughout the year of assessment
(nil)
17. How many disabled dependant do you have?
(nil)
Edit

Tax saved by paying Annuity or TVC

 

Reset

本网页及智识扣税计算器计算所列的数据及计算的数据只作参考之用,并不构成向任何人士提供建议或意见,亦不可视为取代专业意见。如你有任何疑问,便应向专业人士寻求独立的税务意见。任何情况下,汇丰保险或汇丰均不对任何与你或第三方使用本网页或依赖或使用或无法使用本网页内信息相关的任何损害、损失或法律责任承担任何责任,包括但不限于直接或间接、特殊、附带、相应而生的损害、损失或法律责任。

请按课税年度内的情况输入以下数据:

1. 应课税入息
港币

此应课税入息尚未计算强积金可扣税自愿性供款及合资格延期年金计划的扣税额

 
2. 强积金可扣税自愿性供款
港币

合资格延期年金保费及强积金可扣税自愿性供款的合计税额上限为每人港币60,000元。

 
3. 合资格延期年金计划保费
港币

合资格延期年金保费及强积金可扣税自愿性供款的合计税额上限为每人港币60,000元。

须缴税的夫妇可灵活分配延期年金保费的税务扣除申请合共港币120,000元的扣除总额,前提是每人所申请的扣除额不超过个人上限港币60,000元 。

 

应课税入息、延期年金保费及可扣税自愿性供款

1. 应课税入息 (未计算强积金可扣税自愿性供款及合资格延期年金计划保费)
港币 (无)
2. 强积金可扣税自愿性供款
港币 (无)
3. 合资格延期年金计划保费
港币 (无)
修改

你在一个课税年度,可大约透过延期年金及/或可扣税自愿性供款获得的扣税金额#

港币

重新输入

本网页及智识扣税计算机计算所列的资料及计算的数据只提供广义内容并作参考之用,并不构成向任何人士提供建议或意见,亦不可视为取代专业意见。如你有任何疑问,便应向专业人士寻求独立的税务意见。任何情况下,汇丰保险或汇丰均不对任何与你或第三方使用本网页或依赖或使用或无法使用本网页内信息相关的任何损害、损失或法律责任承担任何责任,包括但不限于直接或间接、特殊、附带、相应而生的损害、损失或法律责任。

我们的合资格延期年金计划及强积金可扣税自愿性供款帐户之间有什么分别?

你可参考以下资料,比较合资格延期年金计划及强积金可扣税自愿性供款帐户之间的主要特点,从而选择适合自己的方案。

  我们的合资格延期年金 我们的强积金可扣税自愿性供款帐户
最低供款金额 保费总额港币十八万元或以上 每月最低定额供款港币300元,或整笔供款每次最低港币1,000元
最短供款期 最少五年 可以一次性供款或定期供款
年金期开始最低年龄/供款提取年龄 五十岁或以上 六十五岁或以上;或符合既定提取条件5
年金收取 / 回报提取方式 收取年金之年期为十年或以上 一笔过或分期提取回报

想了解合资格延期年金计划或强积金可扣税自愿性供款可如何助你筹划退休,同时节省税款,请联络汇丰的理财顾问及强积金专员了解更多。


尾註

  1. 此金额为单一纳税人透过合资格延期年金计划及强积金可扣税自愿性供款每年可获得的税务扣减总额上限。受保险业监管局认可之合资格延期年金保单的已缴保费及已经作出的可扣税自愿性供款并不相等于您可获得之实际合资格税务扣除金额。所有通过受认可之合资格延期年金保单的已缴保费及可扣税自愿性供款或其部分所获得的合资格税务扣除应取决于您(相等于纳税人)的个别状况、税务条例(香港特别行政区法例第112章)及税务局的决定。您应参考税务局的网页以了解详情或直接联络税务局以作出有关税务的咨询。
  2. 假设单身人士之纳税人于课税年度内每年缴付的「合资格延期年金保费」、「强积金可扣税自愿性供款」或两者合共总计为每人港币60,000元,并按累进税率中的17%最高税率缴交个人入息税。而若夫妇合并报税,则假设纳税人两人于课税年度内每年缴付的「合资格延期年金保费」、「强积金可扣税自愿性供款」或两者合共港币120,000元,并按累进税率中的17%最高税率缴交个人入息税。
  3. 我们会按你的下一个生日岁数厘定你的年龄。例如你现时是54岁,而下一个生日是在六个月之内,按照保单我们会视你的年龄为55岁。
  4. 假设客户于2019年4月1 日至2020年3月31日期间,将非汇丰集团的强积金个人账户整合至汇丰强积金及于2019年4月1日至2022年3月31日3年的推广期内作「强积金可扣税自愿性供款」达港币180,000元。
  5. 成员应注意,可扣税自愿性供款账户内的累积权益只可在年满65岁退休后提取,或符合法例规定的既定提取条件。既定提取条件为(i) 年届60至64岁提早退休; (ii) 永久性地离开香港; (iii) 完全丧失行为能力; (iv) 罹患末期疾病; (v) 小额结余或(vi) 死亡。 详情请浏览强制性公积金计划管理局网站www.mpfa.org.hk。
  • ^ 年金金额包括保证年金金额和非保证年金金额(如有)。
  • * 特别奖赏是一次性的红利,并于你计划内列明的指定保单年度宣派,或于该指定保单年度前提早终止保单(例如因为身故、退保)时宣派。
  • 折扣优惠至2019年6月30日并受推广条款及细则约束。
  • # 此扣税金额并未计算任何由香港特别行政区政府所推行的一次性税务纾缓措施。

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有关产品特点及相关风险的详细内容,请参阅相关产品册子,有关详细的条款及细则,请参阅保单条款。

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投资涉及风险。过往业绩数据并非未来业绩的指标。金融工具(尤其是股票及股份)之价值及任何来自此类金融工具之收入均可跌可升。有关详情,包括产品特点及所涉及的风险,请参阅有关「主要推销刊物」 。如你对资料的含意或影响有任何疑问,便应向专业人士寻求独立意见。请注意,所有税务条款、法规及/或其诠释均可能会被修改,并或会相对地影响任何的税务优惠,包括税务扣除的资格及条件。汇丰保险或汇丰并不会负起向你通知相关法律、法规及/或其诠释的修改之责任,及这些修改可能对你产生的影响。有关适用于合资格延期年金保单之税务扣除的更多资讯,详情请浏览保险业监管局网站www.ia.org.hk。

以上合资格延期年金保险计划,是由汇丰保险承保含储蓄成份的人寿保险计划(「此等计划」)。保单持有人受汇丰保险的信贷风险所影响。此等计划提供保证现金价值、非保证红利及特别奖赏(只适用于「汇丰聚富入息延期年金计划」)。该红利及特别奖赏(如有)之金额将在分配时由汇丰保险酌情厘定。若早期退保,可收回的款额或会明显少于已缴付的总保费。此等计划提供由保监局认证为符合其合资格延期年金保单指引内列明之特性。然而,保监局之认证并不意味着官方推介,亦不保证你能就此等计划缴付之保费合资格申请扣税。已缴付至此等计划的保费实际上可否获得税务局薪俸税及个人入息税之税务扣除,将取决于你的个别情况,而税务局拥有绝对权力决定在保费缴付期间所缴付的保费之税务扣除。有关主要风险因素的详细资料,请参阅产品册子内的“主要风险 - 合资格延期年金保险政策的税务定义”部分。汇丰保险是于百慕达注册成立之有限公司,亦是汇丰集团旗下从事承保业务的附属公司之一 。以上产品只拟在香港特别行政区透过汇丰销售。就有关汇丰与你于销售过程或处理有关交易时引起的金钱纠纷,汇丰将与你把个案提交至金融纠纷调解计划;然而,有关产品合同条款的任何纠纷,应直接由汇丰保险与你共同解决。