稅務文章

深入了解香港稅務制度,掌握最新稅務資訊與實用指南。

全部企業稅務指南個人稅務指南常見問題解答稅務新聞與更新稅務法律與政策稅務規劃與策略行業專題

6908 篇文章

企業稅務指南

The Foundation: Territorial Source Principle

Ever wondered why Hong Kong remains one of the world's most attractive business hubs? The answer lies in its clear, predictable tax system centered around the concept of "assessable profits." But what exactly counts as taxable profit in Hong Kong, and what doesn't? Understanding this distinction is...

28/9/20257 分鐘閱讀
稅務法律與政策

Understanding Hong Kong's Professional Tax Advisory Landscape

Did you know that Hong Kong's Inland Revenue Department (IRD) can issue additional tax assessments up to 6 years after the relevant tax year—or 10 years in cases of fraud? With the IRD intensifying its scrutiny through sophisticated risk-based audit selection and new digital tools like the Tax Repre...

28/9/202513 分鐘閱讀
稅務法律與政策

Hong Kong's Territorial Tax System: Source Matters, Not Residency

Imagine earning investment income from Singapore, consulting fees from Europe, and rental income from Australia—all potentially tax-free in Hong Kong. This isn't a tax haven fantasy but the reality of Hong Kong's territorial tax system. For expatriates navigating international careers and complex fi...

28/9/20256 分鐘閱讀
個人稅務指南

Who Qualifies? Understanding Eligibility Requirements

Did you know that supporting your aging parents in Hong Kong could reduce your tax bill by up to HK$100,000 per parent? The Dependent Parent Allowance is one of Hong Kong's most valuable tax reliefs, yet many taxpayers miss out due to confusion about eligibility rules and documentation requirements....

28/9/20259 分鐘閱讀
行業專題

홍콩 인지세법의 최신 개정안과 그것이 귀하에게 미치는 영향

HK$1,000만 부동산에서 HK$150만을 절약하거나 주식 거래 비용이 하룻밤 사이에 23% 감소한다고 상상해 보십시오. 이것은 가상의 시나리오가 아니라 10여 년 만에 가장 중요한 인지세 개혁을 겪은 홍콩의 현실입니다. 홍콩 정부는 2023년 11월부터 2025년 2월까지 인지세 제도를 완전히 개혁해 제한적인 '핫세'를 폐지하고 거래 비용을 줄여 경제 활동을 활성화하고 글로벌 금융 허브로서의 홍콩의 입지를 공고히 했습니다.

28/9/20258 分鐘閱讀
個人稅務指南

홍콩 개인세 임대료 공제 처리 방법

알고 계셨나요? 홍콩 납세자는 주거용 임대 비용에 대해 연간 최대 HK$100,000까지 세금 공제를 청구할 수 있습니다. 임대 부동산에 거주하는 많은 사람들에게 이 공제는 과세 소득을 줄이고 세금을 절약하는 중요한 방법입니다. 센트럴에 부티크를 임대하든, 신계지에 주택을 임대하든, 신청 규정을 명확하게 이해한다면 법적으로 세금 부담을 줄일 수 있습니다. 이 기사에서는 주거용 임대료 공제를 효과적으로 사용하는 방법을 자세히 설명합니다.

28/9/20257 分鐘閱讀
企業稅務指南

홍콩에서 사업을 확장할 때 세금 분쟁 위험을 줄이는 방법

낮은 세율의 비즈니스 허브로서 홍콩은 항상 글로벌 기업을 유치해 왔습니다. 그러나 최근 몇 년간 일련의 세금 개혁으로 인해 복잡한 준수 요건이 도입되었으며, 이는 주의하지 않으면 값비싼 세금 분쟁으로 이어질 수 있습니다. 귀하의 사업체는 점점 더 엄격해지는 홍콩 국세청(IRD)의 집행에 대비하고 있습니까? 이 가이드는 가장 일반적인 세금 분쟁 유발 요인을 밝히고 홍콩에서 사업을 확장할 때 회사의 이익을 효과적으로 보호하는 데 도움이 되는 실용적인 전략을 제공합니다.

28/9/20259 分鐘閱讀
行業專題

The latest amendments to Hong Kong’s Stamp Duty Law and their impact on you

Imagine saving HK$1.5 million on a HK$10 million property, or your stock trading costs falling by 23% overnight. This is not a hypothetical scenario, but the reality in Hong Kong after undergoing the most significant stamp duty reform in more than a decade. From November 2023 to February 2025, the Hong Kong government has completely reformed the stamp duty system, abolishing the restrictive "hot tax" and reducing transaction costs to stimulate economic activity and consolidate Hong Kong's position as a global financial hub...

28/9/20258 分鐘閱讀
個人稅務指南

How to handle rental expense deduction in Hong Kong personal tax

Did you know? Hong Kong taxpayers can claim tax deductions of up to HK$100,000 per year for residential rental expenses. For many people who live in rental properties, this deduction is an important way to reduce their taxable income and save taxes. Whether you rent a boutique unit in Central or a family home in the New Territories, as long as you clearly understand the application rules, you can legally reduce your tax burden. This article will break down for you in detail how to effectively use this residential rent deduction.

28/9/20257 分鐘閱讀
企業稅務指南

How to reduce the risk of tax disputes when expanding your business in Hong Kong

As a business hub with low tax rates, Hong Kong has always attracted global companies. However, a series of tax reforms in recent years have introduced complex compliance requirements, which can lead to expensive tax disputes if you are not careful. Is your business prepared to face increasingly stringent enforcement by the Hong Kong Inland Revenue Department (IRD)? This guide will reveal the most common tax dispute triggers and provide practical strategies to help you effectively protect your company's interests when expanding your business in Hong Kong.

28/9/20259 分鐘閱讀
行業專題

香港印花税法最新修订及对您的影响

想像一下,购买一个1,000万港元的物业可以节省150万港元,或者你的股票交易成本在一夜之间下降23%。这并非假设情景,而是香港在经历了十多年来最重要的印花税改革后的现实。从2023年11月到2025年2月,香港政府彻底改革了印花税制度,撤销了限制性的「辣招税」并降低交易成本,以刺激经济活动,并巩固香港作为全球金融枢纽的...

28/9/20258 分鐘閱讀
個人稅務指南

如何处理香港个人税务中的租金开支扣减

你知道吗?香港纳税人每年可为住宅租金开支申请高达100,000港元的税务扣除。对于许多租楼居住的市民而言,这项扣除是降低应课税入息、节省税款的重要途径。无论你租住的是中环的精品单位,还是新界的家庭式住宅,只要清楚了解申请规则,就能合法地减轻税务负担。本文将为你详细拆解如何有效运用这项住宅租金扣除。

28/9/20257 分鐘閱讀