Stamp Duty Rates 印花稅收費

http://www.gov.hk/en/residents/taxes/stamp/stamp_duty_rates.htm

Stamp Duty Rates

Home > Residents > Taxes & Duties > Stamp Duty > Stamp Duty Rates

Main Content

Please click herehttp://www.gov.hk/en/residents/taxes/docs/IRSD123(E).pdf to download the current stamp duty rates table for immovable property, lease and stock in Hong Kong.

On Sale or Transfer of Immovable Property in Hong Kong

With effect from 1 April 2010, stamp duty on sale of immovable property in Hong Kong is charged at rates which vary with the amount or value of the consideration as follows:
(Where the stamp duty calculated includes a fraction of $1, round-up the duty to the nearest $1.)

Amount or value of the consideration		Rate
Exceeds	Does not exceed
	$2,000,000	$100
$2,000,000	$2,351,760	$100 + 10% of excess over $2,000,000
$2,351,760	$3,000,000	1.5%
$3,000,000	$3,290,320	$45,000 + 10% of excess over $3,000,000
$3,290,320	$4,000,000	2.25%
$4,000,000	$4,428,570	$90,000 + 10% of excess over $4,000,000
$4,428,570	$6,000,000	3%
$6,000,000	$6,720,000	$180,000 + 10% of excess over $6,000,000
$6,720,000	$20,000,000	3.75%
$20,000,000	$21,739,120	$750,000 + 10% of excess over $20,000,000
$21,739,120		4.25%

With effect from 1 April 1999, the exact amount or value of the consideration will be used to compute the stamp duty for property transfers. That is, round-up of the value or consideration to the nearest $100 is no more required.

With effect from 31 January 1992, stamp duty at the same rates as conveyances of immovable property is chargeable on agreements for the sale and purchase of residential property. After the agreement has been so stamped, the related conveyance will be chargeable with a fixed stamp duty of $100 only.

Find out the duty rates from 1 April 1988 to 31 March 2010 on the following link.

• Duty rates from 1 April 1988 to 31 March 2010http://www.ird.gov.hk/eng/pdf/sd_pty_rates.pdf

You can refer to the examples of calculating stamp duty on sale or transfer of immovable property from 1 April 2010 on the following link.

• FAQs and Examples of calculating stamp duty on sale or transfer of immovable property from 1 April 2010http://www.gov.hk/en/residents/taxes/docs/examples_of_stamp.pdf

With effect from 20 November 2010, any residential property acquired on or after 20 November 2010, either by an individual or a company (regardless of where it is incorporated), and resold within 24 months, will be subject to a Special Stamp Duty (SSD).

SSD is calculated by reference to the stated consideration or the market value of the property (whichever is the higher), at the following rates for different holding periods of the property by the seller or transferor before disposal -

Holding period	Rate
6 months or less	15%
More than 6 months but for 12 months or less	10%
More than 12 months but for 24 months or less	5%

You can refer to the Q&A and examples of calculating SSD on the following links.

• Q & A for Special Stamp Duty (SSD)http://www.ird.gov.hk/eng/faq/ssd.htm
• Illustrative examples of the application and computation of SSDhttp://www.ird.gov.hk/eng/faq/ssdexample.htm

On Lease of Immovable Property in Hong Kong

Stamp duty is calculated at rates which vary with the term of the lease as follows:

Term		Rate
Not defined or is uncertain		0.25% x of the yearly or average yearly rent (Note 1)
Exceeds	Does not exceed
	1 year	0.25% x of the total rent payable over the term of the lease (Note 1)
1 year	3 years	0.5% x of the yearly or average yearly rent (Note 1)
3 years	.	1% x of the yearly or average yearly rent (Note 1)
Key money, construction fee etc. mentioned in the lease		4.25% of the consideration if rent is also payable under the lease. Otherwise, same duty as for a sale of immovable property
Duplicate or counterpart		$5 each

Note 1: The yearly rent/average yearly rent/total rent has to be rounded-up to the nearest $100.
Please note that any deposit which may be mentioned in the lease will not be taken into account in assessing the stamp duty.

On Transfer of Hong Kong Stock

With effect from 1 September 2001, stamp duty on sale or purchase of any Hong Kong stock is charged at rate which vary with the amount or value of the consideration as follows:

Nature of Document	Rate
Contract Note for sale or purchase of any Hong Kong stock	0.1% of the amount of the consideration or of its value on every sold note and every bought note
Transfer operating as a voluntary disposition inter vivos	$5 + 0.2% of the value of the stock
Transfer of any other kind	$5

Find out the duty rates from 1 April 1993 to 31 August 2001 on the following link.

• Duty rates from 01 April 1993 to 31 August 2001http://www.ird.gov.hk/eng/pdf/sd_stock_rates.pdf

Last revision date: March 2012

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http://www.gov.hk/tc/residents/taxes/stamp/stamp_duty_rates.htm

印花稅收費

主頁 > 本港居民 > 稅務及應課稅品 > 印花稅 > 印花稅收費

主要內容

請按此處http://www.gov.hk/tc/residents/docs/IRSD123(C).pdf下載關於不動産、租約和證券的現行印花稅收費表。

坐落香港的不動產買賣或轉讓

由2010年4月1日起，買賣或轉讓香港不動產的印花稅率如下：
（如所計得的印花稅包括不足$1之數，該不足之數須當作$1計算。）

代價款額或價值		收費
超逾	不超逾
	$2,000,000	$100
$2,000,000	$2,351,760	$100＋超逾$2,000,000的款額的10%
$2,351,760	$3,000,000	1.5%
$3,000,000	$3,290,320	$45,000＋超逾$3,000,000的款額的10%
$3,290,320	$4,000,000	2.25%
$4,000,000	$4,428,570	$90,000＋超逾$4,000,000的款額的10%
$4,428,570	$6,000,000	3%
$6,000,000	$6,720,000	$180,000＋超逾$6,000,000的款額的10%
$6,720,000	$20,000,000	3.75%
$20,000,000	$21,739,120	$750,000＋超逾$20,000,000的款額的10%
$21,739,120		4.25%

由1999年4月1日開始，物業轉讓印花稅將根據代價款額或價值的確實金額計算，而非用以往調高至最接近的$100後才計算的方式。

由1992年1月31日開始，住宅物業買賣協議須按與不動產轉易契相同的稅率繳付印花稅。在買賣協議按上述規定加蓋印花後，有關的物業轉易契只須繳付劃一的$100印花稅。

你可在以下連結瀏覽由1988年4月1日至2010年3月31日期間的印花稅率：

• 1988年4月1日至2010年3月31日期間的印花稅率http://www.ird.gov.hk/chi/pdf/sd_pty_rates.pdf

以下連結載有計算由2010年4月1日起買賣或不動產轉易契的印花稅例子及常見問題。

• 計算由2010年4月1日起買賣或不動產轉易契的印花稅例子及常見問題http://www.gov.hk/tc/residents/docs/examples_of_stamp.pdf

由2010年11月20日起，任何以個人或公司(不論在何地註冊)名義，在2010年11月20日或以後取得住宅物業，並在取得後24個月內將其轉售，均須繳交「額外印花稅」。

「額外印花稅」是根據物業交易的代價款額或物業市值 (以較高者為準) , 按賣方或轉讓方轉售或轉讓前持有物業的不同持有期而定的稅率計算 :

持有期	稅率
6個月或以內	15%
超過6個月但在12個月以內	10%
超過12個月但在24個月以內	5%

以下連結載有額外印花稅的常見問題及計算例子。

• 常見問題︰額外印花稅http://www.ird.gov.hk/chi/faq/ssd.htm
• 闡明「額外印花稅」的應用及計算方法例子http://www.ird.gov.hk/chi/faq/ssdexample.htm

坐落香港的不動產租約

就租約來說，印花稅是按其不同年期徵收，收費如下：

年期		收費
無指定租期或租期不固定		年租或平均年租的0.25%（註1）
超逾	不超逾
	1年	租期內須繳租金總額的0.25%（註1）
1年	3年	年租或平均年租的0.5%（註1）
3年		年租或平均年租的1%（註1）
租約內提及的頂手費及建造費等		代價的4.25%（如根據租約須付租金）；否則如買賣不動產般繳付相同的印花稅
複本及對應本		每份5元

註1：將年租／平均年租／租金總值調高至最接近的$100計算。
請注意，評定印花稅時將不會把任何於租約內提及的訂金計算在內。

香港證券的轉讓

由2001年9月1日起，售賣或購買任何香港證券須課繳印花稅，收費按代價款額或價值計算如下：

文件性質	收費
售賣或購買任何香港證券的成交單據	每張售賣及購買單據所載的代價款額或價值的0.1%
無償產權處置轉讓書	$5另加轉讓證券價值的0.2%
任何其他種類的轉讓書	$5

你可在以下連結瀏覽由1993年4月1日至2001年8月31日期間的印花稅率。

• 1993年4月1日至2001年8月31日期間的印花稅率http://www.ird.gov.hk/chi/pdf/sd_stock_rates.pdf

修訂日期：2012 年 3 月

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Tax Rates of Profits Tax 利得稅稅率

http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/profitsrates.htm

Tax Rates of Profits Tax 

Home > Residents > Taxes & Duties > Tax Return Filing, Enquiry & Payment > Tax Rates > Tax Rates of Profits Tax

Main Content

Here you can know more about the tax rates of profits tax for different years of assessment, including profits tax related to corporations, unincorporated businesses and non-resident entertainers and sportsmen.

Tax Rates Applicable to Corporations

Year of Assessment	Tax Rate
2008/09 onwards (Note)	16.5%
2003/04 to 2007/08 (Note)	17.5%
2002/03	16%

Note
(1) Per 2012-13 Budget, 75% of the 2011/12 profits tax will be waived subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) 75% of the 2007/08 profits tax is waived subject to a ceiling of $25,000 per case.

Tax Rates Applicable to Unincorporated Businesses

Year of Assessment	Tax Rate
2008/09 onwards (Note)	15%
2004/05 to 2007/08 (Note)	16%
2003/04	15.5%
2002/03	15%

Note
(1) Per 2012-13 Budget, 75% of the 2011/12 profits tax will be waived subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) 75% of the 2007/08 profits tax is waived subject to a ceiling of $25,000 per case.

Retained Amount Applicable to Non-Resident Entertainers and Sportsmen

Below is the amount to be withheld by the Hong Kong payer for tax payment for performances.

Performance procured directly with the non-resident entertainers or sportsmen

Year of Assessment	Tax Rate	Amount to be Retained
2008/09 onwards (Note)	15%	10% of gross amount payable
2004/05 to 2007/08 (Note)	16%	10.67% of gross amount payable
2003/04	15.5%	10.33% of gross amount payable
2002/03	15%	10% of gross amount payable

Performance procured through a non-resident agent who is an individual person or a partnership

Year of Assessment	Tax Rate	Amount to be Retained
2008/09 onwards (Note)	15%	10% of gross amount payable
2004/05 to 2007/08 (Note)	16%	10.67% of gross amount payable
2003/04	15.5%	10.33% of gross amount payable
2002/03	15%	10% of gross amount payable

Performance procured through a non-resident agent who is a corporate agent or a corporation

Year of Assessment	Tax Rate	Amount to be Retained
2008/09 onwards (Note)	16.5%	11% of gross amount payable
2003/04 to 2007/08 (Note)	17.5%	11.67% of gross amount payable
2002/03	16%	10.67% of gross amount payable

Note
(1) Per 2012-13 Budget, 75% of the 2011/12 profits tax will be waived subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2) 75% of the 2007/08 profits tax is waived subject to a ceiling of $25,000 per case.

Last review date: February 2012

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http://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/profitsrates.htm

利得稅稅率 

主頁 > 本港居民 > 稅務及應課稅品 > 提交報稅表、查詢及繳稅 > 稅率 > 利得稅稅率

主要內容

以下是適用於法團及法團以外的業務，以及非居港的演藝人員和運動員演出者在不同課稅年度的利得稅稅率。

適用於法團的稅率

課稅年度	稅率
2008/09及其後 (註)	16.5%
2003/04 至 2007/08 (註)	17.5%
2002/03	16%

(註)
(1) 根據2012-13年度財政預算案，2011/12年度利得稅稅款的75%可獲寬減，每宗個案以12,000元為上限。 (此建議須經立法程序才可實施)
(2) 2007/08年度利得稅稅款的75%可獲寬減，每宗個案以25,000元為上限。

適用於法團以外的業務的稅率

課稅年度	稅率
2008/09及其後 (註)	15%
2004/05 至 2007/08 (註)	16%
2003/04	15.5%
2002/03	15%

(註)
(1) 根據2012-13年度財政預算案，2011/12年度利得稅稅款的75%可獲寬減，每宗個案以12,000元為上限。 (此建議須經立法程序才可實施)
(2) 2007/08年度利得稅稅款的75%可獲寬減，每宗個案以25,000元為上限。

適用於非居港的演藝人員和運動員演出的扣存款項

香港付款人須為清繳非居港的演藝人員和運動員演出的稅款而扣存以下款項：

直接安排演出

課稅年度	稅率	扣存款項
2008/09及其後 (註)	15%	總款額的10%
2004/05 至 2007/08 (註)	16%	總款額的10.67%
2003/04	15.5%	總款額的10.33%
2002/03	15%	總款額的10%

經非居港的代理人安排演出，而該代理人為個別人士或合夥人士

課稅年度	稅率	扣存款項
2008/09及其後 (註)	15%	總款額的10%
2004/05 至2007/08 (註)	16%	總款額的10.67%
2003/04	15.5%	總款額的10.33%
2002/03	15%	總款額的10%

經非居港的代理人安排演出，而該代理人為法團代理人或法團

課稅年度	稅率	扣存款項
2008/09及其後 (註)	16.5%	總款額的11%
2003/04 至2007/08 (註)	17.5%	總款額的11.67%
2002/03	16%	總款額的10.67%

(註)
(1) 根據2012-13年度財政預算案，2011/12年度利得稅稅款的75%可獲寬減，每宗個案以12,000元為上限。 (此建議須經立法程序才可實施)
(2) 2007/08年度利得稅稅款的75%可獲寬減，每宗個案以25,000元為上限。

覆檢日期：2012 年 2 月

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Tax rates for the latest 7 years 最近7年的稅率

http://www.ird.gov.hk/eng/tax/ind_tra.htm

Tax Information : Tax Rates Tax rates for the latest 7 years Profits Tax Property Tax Salaries Tax Personal Assessment Annual Income level at which salaries taxpayers enter the standard rate zone

Last review date: 2 May 2012

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http://www.ird.gov.hk/chi/tax/ind_tra.htm

稅 務 資 料 : 稅 率
	最 近 7 年 的 稅 率
		利 得 稅
		物 業 稅
		薪 俸 稅
		個 人 入 息 課 稅
		須 按 標 準 稅 率 繳 稅 的 每 年 入 息 水 平

覆檢日期 : 2012 年 5 月 2 日

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Tax Rates of Property Tax 物業稅稅率

http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/propertyrates.htm

Tax Rates of Property Tax

Home > Residents > Taxes & Duties > Tax Return Filing, Enquiry & Payment > Tax Rates > Tax Rates of Property Tax

Main Content

Below is the tax rate of property tax for different years of assessment.

Year of Assessment	Tax Rate
2008/09 onwards	15%
2004/05 to 2007/08 #	16%
2003/04	15.5%
2002/03	15%

# 75% of the 2007/08 property tax is waived subject to a ceiling of $25,000 per case.

Last review date: March 2010

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http://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/propertyrates.htm

物業稅稅率

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主頁 > 本港居民 > 稅務及應課稅品 > 提交報稅表、查詢及繳稅 > 稅率 > 物業稅稅率

主要內容

以下是不同課稅年度的物業稅稅率。

課稅年度	稅率
2008/09及其後	15%
2004/05 至 2007/08 #	16%
2003/04	15.5%
2002/03	15%

# 2007/08年度物業稅稅款的75%可獲寬減，每宗個案以$25,000為上限。

覆檢日期：2010 年 3 月

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Salaries Tax / Personal Assessment - Allowances, Deductions and Tax Rate Table, 薪俸稅 / 個人入息課稅 - 免稅額、扣除及稅率表

http://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm

How to Calculate the Amount of Tax that You Should Pay?

Your net chargeable income, ie assessable income after deductions and allowances, is charged at progressive rates. But if what you need to pay on the basis of your net chargeable income exceeds the tax charged at standard rate on your net total income, ie assessable income after deductions but before allowances, then you have to pay the lower amount of tax.

Year of Assessment 2008/09 to 2012/13 (see note)

	Net chargeable Income	Rate	Tax
	$		$
On the First	40,000	2%	800
On the Next	40,000	7%	2,800
	80,000		3,600
On the Next	40,000	12%	4,800
	120,000		8,400
Remainder		17%

Note :
For 2011/12, a 75% waiver of the final tax payable under salaries tax and tax under personal assessment, subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
For 2010/11, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
For 2009/10, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
For 2008/09, 100% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $8,000 per case.

Standard Rate

Year of Assessment	Tax Rate
2008/09 onwards (Note)	15%
2006/07 to 2007/08 (Note)	16%

Note
(1)       For 2011/12, a 75% waiver of the final tax payable under salaries tax and tax under personal assessment, subject to a ceiling of $12,000 per case. (Legislative amendments are required for implementing the proposed measures)
(2)       For 2010/11, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
(3)       For 2009/10, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $6,000 per case.
(4)       For 2008/09, 100% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $8,000 per case.
(5)       For 2007/08, 75% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $25,000 per case.
(6)       For 2006/07, 50% of the final tax payable under salaries tax and tax under personal assessment would be waived, subject to a ceiling of $15,000 per case.



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http://www.gov.hk/tc/residents/taxes/taxfiling/taxrates/salariesrates.htm

怎樣計算你的應繳稅款

應課稅入息實額，即應予評稅的入息減去扣除及免稅額，須按累進稅率計算應繳稅款。但若你所須繳付的稅款超過以標準稅率就你的總入息淨額 (即應予評稅的入息減去扣除但沒有免稅額) 而計算的數目，則你只須繳交較低稅款。

2008/09 至 2012/13 (見註)

	應課稅入息實額	稅率	稅款
	$		$
首	40,000	2%	800
另	40,000	7%	2,800
	80,000		3,600
另	40,000	12%	4,800
	120,000		8,400
餘額		17%

註 ：
2011/12年度薪俸稅及個人入息課稅可獲寬減最後評稅百分之七十五的稅款，每宗個案以12,000元為上限。（此建議須經立法程序才可實施）
2010/11年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
2009/10年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
2008/09年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之一百的稅款，每宗個案以8,000元為上限。
 

標準稅率

課稅年度	稅率
2008/09及其後 (註)	15%
2006/07 至 2007/08 (註)	16%

(註)
(1) 2011/12年度薪俸稅及個人入息課稅可獲寬減最後評稅百分之七十五的稅款，每宗個案以12,000元為上限。（此建議須經立法程序才可實施）
(2) 2010/11年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
(3) 2009/10年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以6,000元為上限。
(4) 2008/09年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之一百的稅款，每宗個案以8,000元為上限。
(5) 2007/08年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之七十五的稅款，每宗個案以25,000元為上限。
(6) 2006/07年度薪俸稅及個人入息課稅可獲寛減最後評稅百分之五十的稅款，每宗個案以15,000元為上限。



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Salaries Tax / Personal Assessment - Allowances, Deductions and Tax Rate Table
http://www.ird.gov.hk/eng/paf/pam.htm
http://www.ird.gov.hk/eng/pdf/pam61e.pdf

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薪俸稅 / 個人入息課稅 - 免稅額、扣除及稅率表
http://www.ird.gov.hk/chi/paf/pam.htm
http://www.ird.gov.hk/chi/pdf/pam61c.pdf

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Hong Kong SAR Inland Revenue Ordinance 香港稅務條例

http://en.wikipedia.org/wiki/Inland_Revenue_Ordinance

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 1 The most commonly used Sections 1.1 Property tax 1.2 Salaries tax 1.3 Profit tax 1.4 Tax computation 1.5 Tax administration 2 External Reference

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

• Inland Revenue Ordinance Cap.112 (online)

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] 1 《稅務條例》的常用條文 2 相關 3 常用字 4 外部參考 1 《稅務條例》的常用條文 2 相關 3 常用字 4 外部參考

[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

• 代理人
• 強制性公積金
• 配偶、丈夫、妻子
• 婚姻
• 港幣
• 業務
• 受託人
• 接管人
• 按揭
• 租約

[編輯] 外部參考

• 《香港法例》第112章《稅務條例》原文

本頁面最後修訂於2010年12月27日 (星期一) 18:57。


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Taxation 稅務會計 -- 網址 URL

Taxation 稅務會計 -- 網址 URL


Hong Kong The Commissioner of Inland Revenue (CIR) - Public Forms and Pamphlets 
http://www.ird.gov.hk/chi/paf/index.htm

香港稅務局 - 公用表格及小冊子
http://www.ird.gov.hk/eng/paf/index.htm


Hong Kong CIR - Departmental Interpretation and Practice Notes (DIPN)
http://www.ird.gov.hk/eng/ppr/dip.htm

香港稅務局- 釋義及執行指引
http://www.ird.gov.hk/chi/ppr/dip.htm



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