Hong Kong Accounting firm Hong Kong Auditing firm Hong Kong CPA firm
Hong Kong CPA firm - 駿達秘書顧問有限公司- 黃國強執業會計師-提供稅務,會計,公司秘書,核數,成立公司,公司成立服務
    Fax : (852) 2344 7903    Tel : (852) 2344 7803    | 聯絡我們 | 網站導航   
Main
 公司簡介
商業建議
節稅安排
  - 針對企業
  - 針對個人
服務範圍
  - 稅務
  - 會計
  - 公司秘書
  - 核數
  - 財務盡職調查服務
聯絡我們
公司位置
相關法例
免責條款
網站導航
下載表格


english traditional chinese simplified chinese

稅務

TAXATION IN HONG KONG - INTRODUCTION

In Hong Kong, taxation is of territorial basis. In other words, the tax is primarily levied on Hong Kong sourced as they are derived from or arisen in HK within that basis period.

There are three categories of taxes levied for a year of assessment which ends on 31 March, 31 December, or whatever date if selected by taxpayer. In broad term, they are Profits Tax, Salaries Tax and Property Tax respectively, in the rare areas, estate duties and stamp duties would be levied if they fall into the respective limbs/heads of the particular section of legislation.

To individual taxpayer, if individual carrying on a trade in form of proprietor or partners and receive income under any employment. He/she may elect for Personal Assessment in which he/she will have the effect of amalgamating his/her various income in a single assessment.


Value added tax planning

We are specialized in handling offshore tax cases pertinent to manufacturing and service industries across different tax legislations. We are confident of and experienced in handling them in the arrangements construed in the DIPN/s issued by IRD to minimize the tax obligation of clients. We use professional knowledge to advise clients to accomplish the effect of tax-avoidance in the legitimate manner. If it is successfully held that the profit derived from the operation is of 100% offshore, it is completely not subject to Hong Kong Profits tax. In the contrast, it is held that the arrangement falls into 50:50criteria in the related DIPN, only 50% of the assessable is subject to Hong Kong ProfitsTax.

TAXATION SERVICE

In particular, our taxation services are summarized as follows:

  1. Answering the queries issued by the Inland Revenue Department (IRD of HK) on behalf of clients;
  2. Handling the tax dispute matter by raising objection to CIR or Appeal to the clerk of BoR on behalf of client;
  3. Filling the Employers return (BIR 56B) or employment emolument of employee (BIR 56M);
  4. Property tax matter;
  5. Salaries tax matter;
  6. Tax matter in respect of sole proprietorship;
  7. Tax matter in respect of partnership; and
  8. Hold-over of provisional profits/salaries/property tax;
  9. Tax Planning in respect of profit /estate duty/salaries tax;
  10. Field audit;
  11. Back duty/Tax investigation.


RELATED LINK:
(1) Inland Revenue Department

首頁:: 公司簡介 | 商業建議 | 公司位置 | 相關法例 | 免責條款 | 聯絡我們 | 網站導航
服務範圍:: 稅務 | 會計 | 公司秘書 | 核數 | 財務盡職調查服務
企業節稅安排:: 香港與比利時 | 香港與泰國 | 香港與中華人民共和國 | 香港與盧森堡 | 香港之節稅安排
中國國內之稅務服務::在中國注入投資及成立商業個體 | 中國稅務行政系統簡介
個人節稅安排::在華採用 “ 習慣性居住 ” 的概念 | 外資企業僱用之外藉員工對個人所得稅之責任 |
在華外藉董事及高級管理層之稅務籌劃方案


Copyright ©2002-2014 DSC Ltd - Auditing firm Hong Kong CPA firm. All rights reserved.