公司给员工免费飞机票和酒店去度假(KS_W请解答^^)

invest2k

公司为了奖励旧员工（做了３年以上）免费飞机票和酒店去度假(注明：老板没有去，只是员工和家人去度假的leave passage)

2种做法　：

a）Travelling allowance (Claims given to employees equal to air ticket and hotel accommodation, debit into allowance account)
b) Air ticket and hotel accommodation (Debit into travelling accommodation)
c) Staff benefits

问题１：

１）公司方面能够扣税吗？(traveling allowance OR staff benefits)

我的答案　：不能

S39(1)(b) any disbursements or expenses not being money whollyand exclusively laid out or expended for the purpose of producing the gross income;

除非是entertainment expense under proviso (viii) of sec 39(1)(1) of the Act - leave passage provided to facilitate a yearly event within Malaysia involving the employer, employee and the immediate family members of the employee

２）以上的奖励在私人能够免税吗？

我的答案　：能

S13(1)Gross income of an employee in respect of gains or profits from an employment includes :

(b) an amount equal to the value of the use or enjoyment by the employee of any benefit or amenity (not being a benefit or amenity convertible into money) provided for the employee by or on behalf of his employer, excluding-

(ii) a benefit or amenity consisting of-

(A)leave passages including meals and accommodation for travel within Malaysia not exceeding three times in
any calendar year; or

(B) one leave passage for travel between Malaysia and any place outside Malaysia in any calender year, limited to a maximum of three thousand ringgit

vrz

只有 ks_w 可以答吗？其他人有意见不可以讨论了吗 ？

ks_w

我快要被他气死了

这个问题好像之前已经谈过了。。。。。还是你比较熟悉的，你来吧

回复 2# vrz

vrz

回复 3# ks_w


    睡觉咯，睡醒了再谈！

teddy_cy

研究过啦~~死啦~~我又有继续一张一张帖去找了~~我要研究~~

invest2k

只有 ks_w 可以答吗？其他人有意见不可以讨论了吗 ？
vrz 发表于 30-3-2011 12:49 AM

因为KS_W是我的救命恩人。