稅務文章

📋 主要事實概覽 屬地原則：香港僅對源自香港的收入徵稅。離岸收入一般不徵稅。 公司稅：兩級稅率：公司首個 200 萬港元利潤稅率為 8.25%，其餘利潤稅率為 16.5%。...

📋 主要事實概覽 地域制度：香港僅對源自本市的利潤徵稅。外國來源的收入通常可以免稅。 總體企業稅率：企業的標準利得稅稅率為 16.5%，採用兩級制，對首 200 萬港元...

📋 主要事實概覽 地域制度：香港僅對源自香港的利潤徵稅。外國來源的收入通常可以免稅。 企業稅率：兩級利得稅：企業首 200 萬港元稅率為 8.25%，其餘稅率為 16.5%。...

📋 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%。每個連接組中只有一個實體可以聲明較低層。 屬地原則：只有源自香港的利潤才需...

📋 主要事實概覽 利得稅： 兩級稅率：首 200 萬港元稅率為 8.25%，之後企業稅率為 16.5%。適用地域基礎。 印花稅：買方印花稅 (BSD) 和特別印花稅 (SSD) 已於 2024 年...

What happens when the Inland Revenue Department (IRD) challenges your offshore profit claims or questions your tax position? For foreign investors in Hong Kong, understanding the tax dispute resolution process isn't just about compliance—it's about protecting your business interests in one of Asia's...

📋 主要事實概覽 地域依據：香港僅對源自其境內的利潤徵稅。外國來源的收入通常無需納稅。 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%。...

📋 主要事實概覽 香港網絡：與超過 45 個司法管轄區簽訂了全面性雙重徵稅協定 (CDTA)，其中包括中國大陸、新加坡、英國和日本等主要貿易夥伴。 地域制度：香港僅對源...

Does your Hong Kong business engage in cross-border transactions? Whether you're importing goods, licensing intellectual property, or managing intercompany financing across borders, navigating Hong Kong's tax compliance requirements can be complex. With the IRD's eTAX system as your primary filing p...

Imagine facing a Hong Kong Inland Revenue Department audit and being unable to produce crucial business records. With the IRD's increasing focus on digital compliance and mandatory e-filing on the horizon, robust digital record-keeping has transformed from a convenience to a critical business necess...

Is your Hong Kong business prepared for the new era of international tax compliance? With Hong Kong implementing sweeping anti-tax avoidance measures to align with global standards, multinational enterprises face unprecedented compliance challenges. From the Foreign-Sourced Income Exemption (FSIE) r...

Thinking of renting out your Hong Kong property? Whether you're considering Airbnb-style short-term lets or traditional long-term leases, understanding the tax implications is crucial for maximizing your returns while staying compliant. Hong Kong's property market offers attractive rental yields, bu...