The types of tax returns covered by the esd scheme include the tax returns for individuals , ie , the individual s composite tax returns for salaries income , rental income from wholly owned properties and profits from sole proprietorship business , as well as the property tax returns for co - owned properties 這些類別包括個(gè)別人士報(bào)稅表,即個(gè)別人士的薪俸稅為全權(quán)擁有物業(yè)所收租金須付的物業(yè)稅及為獨(dú)資經(jīng)營(yíng)業(yè)務(wù)須付的利得稅的綜合報(bào)稅表以及為申報(bào)共同擁有物業(yè)所收租金的物業(yè)稅報(bào)稅表。