稅務文章

Do you feel overwhelmed after logging into your eTAX account and finding an official notice issued by the Inland Revenue Department? In Hong Kong's increasingly digital tax environment, it is crucial for every taxpayer to know how to correctly receive, understand and respond to communications from the Inland Revenue Department through the "eTAX" platform. Whether you are receiving a tax return for the first time or dealing with a complex assessment enquiry, knowing the correct procedures and deadlines can help you avoid fines, surcharges and unnecessary stress.

登入「税务易」帐户，发现税务局发出的正式通知，是否感到不知所措？在香港日益数码化的税务环境中，了解如何透过「税务易」平台正确接收、理解及回覆税务局的通讯，对每位纳税人都至关重要。无论你是首次收到报税表，还是处理复杂的评税查询，掌握正确的程序和期限，能助你避免罚款、附加费和不必要的压力。

Have you ever logged into your eTAX account to find an official notification from the Inland Revenue Department (IRD) and wondered what to do next? In Hong Kong's increasingly digital tax environment, understanding how to properly receive, interpret, and respond to IRD communications through the eTA...

📋 주요 사실 요약 핵심 원칙: 홍콩은 OECD 가이드라인에 따라 모든 관련자 거래에 대해 정상가격 원칙을 요구합니다. 문서: 3계층 시스템(마스터 파일, 로컬 파일, 국...

📋 主要事实概览 核心原则：香港对所有关联方交易强制执行独立交易原则，符合经合组织的指导方针。 文件：适用三层制度（主档案、本地档案、国别报告），年收入 ≥ 68...

📋 主要事實概覽 核心原則：香港對所有關聯方交易強制執行獨立交易原則，符合經合組織的指導方針。 文件：適用三層制度（主檔案、本地檔案、國別報告），年收入 ≥ 68...

📋 Key Facts at a Glance Standard Rates: 5% of rateable value for all non-domestic properties and domestic properties with rateable value ≤ HK$550,000 Prog...

香港のオフィスと海外の親会社との間の一見単純な社内取引が、数百万香港ドルの追加税額、数年に及ぶ税務調査、そして評判の毀損を引き起こすとしたらどうでしょうか。香港で事業を展開する多国籍企業にとって、これは仮定のリスクではなく、現実のコンプライアンス課題です。香港税務局（IRD）は移転価格税制への注力度を...

📋 주요 사실 요약 영토세 제도: 홍콩에서는 홍콩에서 발생한 이익에만 세금을 부과합니다. 해외에서 발생한 이익은 일반적으로 과세 대상이 아닙니다. 이익세율: 기업...

📋 主要事实概览 属地税收制度：香港仅对源自香港的利润征税。境外来源的利润通常无需纳税。 利得税：公司对首 200 万港元的应评税利润缴纳 8.25%，其余缴纳 16.5%。...

📋 主要事實概覽 屬地稅收制度：香港僅對源自香港的利潤徵稅。境外來源的利潤通常無需納稅。 利得稅：公司對首 200 萬港元的應評稅利潤繳納 8.25%，其餘繳納 16.5%。...

📋 Key Facts at a Glance Stock Transfer Stamp Duty: 0.1% per party (0.2% total) effective November 17, 2023 Property Stamp Duty: Progressive rates from HK$1...