FBT

cathy~~~~~

本人对fb有的困惑，相向各位大虾请教一下
1 FRINGE BENEFIT 是给员工的福利，到底是for private use ,business use 还是都无所谓呢
2 fbt excluded reporting 没什么还要报税

多谢

mostwanted

fb or FTB or fbt?

simonwang

1. Mostly for private use. When for business use, the benefit is exempt so not a fringe benefit. In respect of a car fringe benefit, the definition is "available for private use" so may be treated as fringe benefit even if all trips are for business but the employee has the car parked at home.

2. Some benefits are subject to FBT so the tax is payable but not to be included in your payment summary, which mean receiving these benefits will have no impact on your government allowance/payments/levies etc. The excluded benefits mainly are meal entertainment, pooled car, car parking etc.