稅務文章

📋 主要事實概覽 香港的稅務狀況：香港維持簡單、低稅率的稅收制度。企業的首200萬港元利得稅為8.25%，其後為16.5%。沒有資本利得稅、股息稅或銷售稅。 重要條約：香...

📋 主要事實概覽 物業印花稅：對於價值超過 300 萬港元的物業，累進稅率從 1.5% 升至 4.25%。特別印花稅 (SSD)、買方印花稅 (BSD) 和新住宅印花稅 (NRSD) 已於 2024 年...

📋 主要事實概覽 稅率：租金收入應稅淨值的 15%。 鑰匙扣減：自動應用 20% 的法定維修和支出津貼。 付款人：產生香港租金收入的房產業主，無論居住地如何。 誰不這...

📋 主要事實概覽 核心截止日期：利得稅申報表於 4 月初發出，標準申報截止日期為 1 個月。個人薪俸稅申報表將於 5 月初發出，並在大約 1 個月內到期。 處罰結構：逾期...

Imagine your multinational company has operated successfully in Hong Kong for years, leveraging its territorial tax system and extensive treaty network. Suddenly, you're facing new compliance requirements, substance tests, and the threat of double taxation. Welcome to the post-BEPS era, where Hong K...

📋 主要事實概覽 總體稅率：企業利得稅為 16.5%（首 200 萬港元為 8.25%）。薪俸稅累進稅率上限為 17%，標準稅率為 15-16%。 地域制度：只有源自香港的利潤才需納稅。...

📋 主要事實概覽 利得稅：香港實行地域制度，僅對源自香港的利潤徵稅。首200萬港元的公司稅率為8.25%，其餘的則為16.5%。 無實際存在規則：對個人沒有嚴格的“183 天規...

Is your multinational company restructuring its supply chain in response to global disruptions, geopolitical shifts, or ESG pressures? While operational changes promise efficiency gains, they also trigger complex transfer pricing implications that can significantly impact your Hong Kong tax position...

Imagine buying a HK$10 million Hong Kong apartment and saving HK$1.5 million overnight. That's exactly what happened on February 28, 2024, when Hong Kong eliminated all property cooling measures in the most dramatic stamp duty reform in over a decade. This comprehensive analysis explores how Hong Ko...

Are you tired of the annual scramble to pay your Hong Kong taxes? What if you could manage your provisional tax payments from your smartphone, apply for reductions when your income drops, and avoid late payment penalties with just a few clicks? Hong Kong's Inland Revenue Department (IRD) has transfo...

📋 主要事實概覽 利得稅： 兩級制：首 200 萬港元徵收 8.25%，之後企業徵收 16.5%。只有源自香港的利潤才需納稅。 全球最低稅：香港頒布了 15% 的第二支柱規則，自 20...

📋 主要事實概覽 香港的立場：香港維持簡單、低稅的領土製度，僅對源自香港的利潤徵稅。它不對資本利得、股息或利息徵稅。 實質內容至關重要：香港的 FSIE 制度（2024...