7/24/2019 Taxation Q21 handout v3.pdf

1/11

!"#$#!"

!

GROUP MEMBERS:

CHAN Tsz Chun (Kelvin)

KWAN Tsz Fung (Jack)

LEUNG Kai Hei (Jonathan)

WU Yiu Ho (Frankie)!

&'()*+,-.*'

/*'0(121345 &'-*65

/*'0+5+,-.345 7285'959

:44*;1'-59

12 ?@13@4@(A

"

!"#$%&'()%"+%",#-.-/01

!"(%21

+%",&1&'()/01

3.41"515600%7-"(15

8$%9#5 :-.

;

7/24/2019 Taxation Q21 handout v3.pdf

2/11

!"#$#!"

"

J

7/24/2019 Taxation Q21 handout v3.pdf

3/11

!"#$#!"

M

J )545R1'(

$ &'(5)59( @'-*65S

+>: &1$: #-.-/01

!"#$%&'()%"+%",#-.-/01

!"(%21+%",&1&'()/01

3.41"515600%7-"(15

8$%9#5 :-.;$&1$ -440121345 /*( (121345 >121345

3.124)%">$&1$ JMX]^K

/#: N1.9=5+ /#: N1.9=5+

3.(14)%" #%1.124)%"

/#: /#: /#: N1.9=5+

P%"(0'5

7/24/2019 Taxation Q21 handout v3.pdf

4/11

!"#$#!"

$

W$X ;11_5 V'5

7/24/2019 Taxation Q21 handout v3.pdf

5/11

!"#$#!"

O

J 35 @'-4,+5+ @'

(V5 8)*=(9jjW

$ +%# #-.-/01

!"#$%&'()%"+%",#-.-/01

!"(%21+%",&1&'()/01

3.41"515600%7-"(15

8$%9#5 :-.;

7/24/2019 Taxation Q21 handout v3.pdf

6/11

!"#$#!"

[

J

7/24/2019 Taxation Q21 handout v3.pdf

7/11

!"#$#!"

\

J

7/24/2019 Taxation Q21 handout v3.pdf

8/11

!"#$#!"

]

J##+ 2 ? =@)A30#+ B (.+ %01 67898;

! B*685'91.*' )5-5@R5+ I*) 4*99 *I ()1+@'C 9(*-b @9 *I

)5R5',5 '1(,)5 (121345

$ :-.-/01

$$!"#$%&'()%"+%",#-.-/01

!"(%21+%",&1&'()/01

3.41"515600%7-"(15

8$%9#5 :-.;

7/24/2019 Taxation Q21 handout v3.pdf

9/11

!"#$#!"

L

J

7/24/2019 Taxation Q21 handout v3.pdf

10/11

!"#$#!"

!K

W$X ;11_5 V'5

7/24/2019 Taxation Q21 handout v3.pdf

11/11

!"#$#!"

!!

D%"-)%"5 #% %$?-"