Inland Revenue Ordinance
From Wikipedia, the free encyclopedia
The Inland Revenue Ordinance is one of Hong Kong's Ordinances. It regulates the inland revenue of Hong Kong.
Contents |
The most commonly used Sections
IRO Section.2 Interpretation of some terms using in the ordinance.
Property tax
IRO Section.5 Charge of property tax
IRO Section.5B Ascertainment of assessable value
IRO Section.7C Rental Bad debts (irrecoverable & recovered)
Salaries tax
IRO Section.8 Charge of salaries tax
IRO Section.9 Definition of income from employment
Profit tax
IRD Rules 5 Charge of Profit tax in respect of non-resident
IRO Section.14 Charge of profits tax
IRO Section.15 Certain amounts deemed trading receipts
IRO Section.16 Ascertainment of chargeable profits
IRO Section.17 Deductions not allowed
Tax computation
IRO Section.18 Basis for computing profits
IRO Section.18F Adjustment of assessable profits
IRO Section.19 Treatment of losses
IRO Section.20 Liability of certain non-resident persons
IRO Section.20A Consignment Tax
IRO Section.22 Assessment of partnerships
IRO Section.24 Clubs, trade associations, etc.
IRO Section.25 Deduction of property tax from profits tax
- Any person's HK property tax payable can be set off by the same HK profit tax payable.
IRO Section.26A Exclusion of certain profits from tax
IRO Section.26B Concessionary deductions, general provisions
IRO Section.26C Approved charitable donations
IRO Section.26D Elderly residential care expenses
IRO Section.26E Home loan interest
IRO Section.26G Contributions to recognized retirement schemes
IRO Section.27 Allowances, general provisions
IRO Section.28 Basic allowance
IRO Section.29 Married person's allowance
IRO Section.30 Dependent parent allowance
IRO Section.31 Child allowance
IRO Section.32 Single parent allowance
IRO Section.34 Initial and annual allowances, industrial buildings and structures
IRO Section.35 Balancing allowances and charges, buildings and structures
IRO Section.37 Initial and annual allowances, machinery or plant
IRO Section.38 Balancing allowances and charges, machinery or plant
IRO Section.41 Election for personal assessment
Tax administration
IRO Section.51 Returns and information to be furnished
IRO Section.51C Business records to be kept
IRO Section.51D Rent records to be kept
IRO Section.56A Joint owners and co-owners
IRO Section.88 Exemption of charitable bodies
IRO Section.88A Advance rulings
External Reference
This page was last modified on 20 June 2010 at 05:52.
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http://zh.wikipedia.org/zh-hk/%E7%A8%85%E5%8B%99%E6%A2%9D%E4%BE%8B
稅務條例
維基百科，自由的百科全書
《稅務條例》是《香港法例》的第112章，是有關香港主要稅賦的成文法之一。它由稅務局負責執行。
目錄
[隱藏]
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[編輯] 《稅務條例》的常用條文
- 第112章 第2條 釋義 (對本條例常用字作解)
- 第112章 第5條 物業稅的徵收
- 第112章 第5B條 應評稅值的確定
- 第112章 第8條 薪俸稅的徵收
- 第112章 第9條 因受僱傭工作而獲得的收入的定義
- 第112章 第14條 利得稅的徵收
- 第112章 第15條 被當作是營業收入的某些款項
- 第112章 第16條 應課稅利潤的確定
- 第112章 第17條 不能作為扣稅的支出（例如：家用、個人娛樂、某些炒股票及炒樓的損失等。）
- 第112章 第24條 會所、工會及商會等
- 第112章 第26C條 認可慈善捐款的扣稅規定
- 第112章 第27條 個人免稅額的一般規定
- 第112章 第88條 對慈善團體的豁免
- 第112章 第88A條 事先裁定（Advance rulings）
[編輯] 相關
- 香港稅務條例釋義 第21號（簡稱：DIPN 21）：「利潤來源地」的界定原則。
[編輯] 常用字
[編輯] 外部參考
本頁面最後修訂於2010年12月27日 (星期一) 18:57。
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