稅務文章

📋 主要事實概覽 香港第二支柱法：於 2025 年 6 月 6 日頒布，自 2025 年 1 月 1 日起生效，對大型跨國集團實行 15% 的全球最低稅率。 香港企業稅率：採用兩級制度，...

📋 主要事實概覽 全球最低稅（第二支柱）：於 2025 年 6 月 6 日頒布，於 2025 年 1 月 1 日生效。對收入 ≥ 7.5 億歐元的跨國集團適用 15% 的最低有效稅率。 兩級利得...

香港正銳意發展成為亞洲頂尖的創新樞紐，政府已成功吸引84間策略性企業落戶，並投放500億港元於人工智能、生物科技及金融科技等領域。雖然香港沒有專為「增長企業」而設的印花稅豁免，但精明的投資者可以透過多種寬免機制、稅務優惠及政府資助計劃，優化其投資架構。本文將為你揭示如何策略性地運用香港的稅務環境，在投資...

📋 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%。 主要印花稅變更：特別印花稅 (SSD)、買方印花稅 (BSD) 和新住宅印花稅 (NRSD)...

📋 主要事實概覽 香港領土稅：僅對源自香港的利潤徵稅。公司對首 200 萬港元支付 8.25%，之後支付 16.5%。 中國香港 DTA：對於符合條件的香港居民，將標準 10% 的內地...

Did you know that a single six-digit code can determine whether your shipment clears Hong Kong customs in hours or gets stuck for days? In a city that handles over 23 million TEUs (twenty-foot equivalent units) annually through its world-class port, the Harmonized System (HS) codes serve as the univ...

Are you navigating the complex world of cross-border investments between Hong Kong and Mainland China? With different stamp duty regimes in each jurisdiction, a single share transfer could potentially trigger double taxation. This comprehensive guide breaks down the current 2024-2025 stamp duty land...

📋 主要事實概覽 核心稅收優勢：香港按地域運作，這意味著僅對源自香港的利潤徵稅。不徵收資本利得稅、股息預扣稅或遺產稅。 家族投資控股工具 (FIHV)：只要符合 2.4...

📋 主要事實概覽 屬地原則：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：兩級制：企業利潤首 200 萬港元為 8.25%，其餘為 16.5%。 主要豁...

Imagine receiving rental payments in US dollars for your Hong Kong apartment, only to discover that currency fluctuations have significantly altered your tax liability. For foreign landlords, navigating Hong Kong's property tax system involves more than just understanding the 15% tax rate—it require...

Did you know that Hong Kong's status as a free port means most goods enter duty-free, but four specific commodities face substantial excise duties? For businesses dealing with alcohol, tobacco, fuel, or industrial chemicals, navigating Hong Kong's excise duty framework is essential to avoid severe p...

With Hong Kong's ambitious Climate Action Plan 2050 targeting carbon neutrality, and buildings accounting for 90% of the city's electricity consumption, sustainable construction has become a critical priority. But what financial incentives actually exist for developers and investors pursuing green b...