所有香港公司必须每年向税务局 (IRD) 提交利得税申报表 (PTR) 和经审计的财务报表，以报告其应评税利润。而2024年11月15號是今年最後一批遞交的截止日期。 税务局通常在每年 4 月的第一个工作日发布 PTR，纳税人应及时填写并提交这些表格。 税务局[…]
Category Archives: Accounting & Auditing
WHAT IS THE PROFIT TAX RETURN (BIR51) FORM IN HONG KONG?
The Profit Tax Return Form is known as the “Profit Tax Return – Corporations (BIR51)”. BIR51 is used by corporations, including limited companies and other corporate entities. The purposes are to report their assessable profits and calculate the amount of profit tax payable to the Hong Kong Inland Revenue Department (IRD). What information do you …
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HONG KONG LIMITED OFFSHORE TAX EXEMPTION CLAIM
The territorial principle is the fundamental to the taxation of profit tax in Hong Kong. Thus, the profits which arise in or are derived from Hong Kong are liable to profits tax. Otherwise, you can claim of tax exemption on the ground of “Income not sourced in Hong Kong”. That is, may be treated as …
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HOW TO PAY TAX IN HONG KONG?
Tax Payable You may have heard Provisional Tax during the tax filing process but didn’t know much about it. After the tax assessment, the taxpayer needs to pay two instalments. Sometimes it is only when the tax is paid that it is discovered that the tax is more than the original tax payable. In fact, …
HONG KONG TAX RESIDENTS GUIDE
Hong Kong has a reputation of tax-friendly for decades. As Hong Kong is a Free Trade Port. Tax is low, simple and competitive for tax residents in Hong Kong. If you are going to start a new career or business in Hong Kong, here’s a little tax guide for you. Direct Tax Hong Kong only …
IS THERE CAPITAL GAIN TAX IN HONG KONG?
Simple Tax System Hong Kong has a simple tax system with low tax rates for businesses and individuals. There is no Capital Gain tax and only have three types of taxes in Hong Kong: Profits tax, Salaries tax and Property tax. Any other Taxes? Capital Gain Tax Hong Kong does not tax capital gains. However, …
香港有限公司申请离岸税务豁免
属地原则是香港征收利得税的基本原则。因此，在香港产生或得自香港的利润必须缴纳利得税。否则，您可以 “收入并非源自香港 “为由申请免税。也就是说，被视为来源于境外的利润，在香港无需纳税。 您公司的收入是否需要在香港缴税？ 香港有限公司获得[…]
香港有资本利得税吗？
简单税制 香港的税制简单，企业和个人的税率都很低。香港只有三种税：利得税、薪俸税和物业税。 还有其他税吗？ 资本利得 香港不征收资本利得税。但是，如果资产处置构成贸易性质的交易，则可能需要缴纳利得税。 消费税 香港不征收增值税、商品及服务税和销售税。 遗产税 […]
如何在香港缴税？
应纳税额 在报税过程中，您可能听说过 “暂缴税”（Provisional Tax），但对它了解不多。评税后，纳税人需要分两期缴税。有时在缴纳税款时才发现，税款比原来应缴纳的税款多。事实上，这是一种暂缴税。 什么是暂缴税？ 根据税务局的信[…]
WHAT IS AN AUDIT REPORT?
An audit report is the examination of the financial report of an organisation. As presented in the annual report by an independent of the organisation. The report includes a balance sheet, an income statement, a statement of changes in equity, a cash flow statement, and notes comprising a summary of significant accounting policies and other …