稅務新聞與更新

📋 主要事实概览 利得税： 两级制：企业首 200 万港元税率为 8.25%，其余税率为 16.5%。每组中只有一个实体可以声明较低等级。 研发扣除：内部研发 100% 扣除；支付给...

📋 Key Facts at a Glance Tax Rate: 15% flat rate on Net Assessable Value Automatic Deduction: 20% statutory allowance for repairs and outgoings Effective Ra...

📋 主要事實概覽 利得稅： 兩級制：企業首 200 萬港元稅率為 8.25%，其餘稅率為 16.5%。每組中只有一個實體可以聲明較低等級。 研發扣除：內部研發 100% 扣除；支付給...

📋 주요 사실 요약 이익세: 2단계 시스템: 첫 HK$200만에는 8.25%, 기업의 경우 나머지 16.5%. 그룹당 하나의 법인만 하위 등급을 신청할 수 있습니다. R&D 공제: 사내...

香港の象徴的なスカイラインは巨大な投資機会を象徴していますが、その不動産税制は大きな転換点を迎えました。外国の投資家にとって、香港の有名な低税率でシンプルな税制は今、一つの重要な問いを投げかけています。主要な印紙税の付加税が最近廃止された今、世界で最もダイナミックな市場の一つである香港で不動産を保有...

📋 Key Facts at a Glance No Capital Gains Tax: Hong Kong has no general capital gains tax on property sales, but trading profits are taxable under Profits T...

📋 主要事实概览 财产税：应税租金净值的 15%（扣除 20% 的法定免税额后）。 印花税（从价）：按财产价值的 1.5% 累进税率至 4.25%。 主要变更：特别印花税 (SSD)、买...

📋 主要事實概覽 財產稅：應稅租金淨值的 15%（扣除 20% 的法定免稅額後）。 印花稅（從價）：按財產價值的 1.5% 累進稅率至 4.25%。 主要變更：特別印花稅 (SSD)、買...

📋 주요 사실 요약 재산세: 순 평가 가능 임대 가치의 15%(20% 법정 공제 후) 인지세(광고 종가): 부동산 가치에 대해 1.5%에서 4.25%까지 누진세율이 부과됩니다. 주...

Did you know that every time you buy or sell Hong Kong-listed stocks, you're contributing to one of the city's most significant revenue streams? Hong Kong's stamp duty on securities transactions isn't just a tax—it's a critical policy tool that shapes market liquidity, influences investment decision...

您知道每次买卖港股，您都在为香港其中一项最重要的收入来源作出贡献吗？香港的证券交易印花税不仅是一项税收，更是影响市场流动性、投资决策，以至香港作为国际金融中心竞争力的关键政策工具。随着2023及2024年的连串改革，投资者及市场参与者从未如此需要深入了解这项税项。

Did you know that every time you buy or sell Hong Kong stocks, you are contributing to one of the most important sources of income in Hong Kong? Hong Kong's securities transaction stamp duty is not only a tax, but also a key policy tool that affects market liquidity, investment decisions, and Hong Kong's competitiveness as an international financial center. With the series of reforms in 2023 and 2024, investors and market participants have never needed to have a deeper understanding of this tax.