鍏朵粬欏圭洰
棣欐腐鍏徃鎶ョ◣鏃墮棿錛?/span>
1銆佹柊娉ㄥ唽鐨勯娓叕鍙革紝棣欐腐鍏徃鎶ョ◣涓€鑸姹傚湪絎?8涓湀寮€濮嬫姤紼?
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鏂版敞鍐岀殑棣欐腐鍏徃錛岄娓叕鍙告姤紼庝竴鑸姹傛渶鏅氬湪絎?8涓湀寮€濮嬫姤紼庛€傚亣璁懼叕鍙告垚绔嬩簬2009騫?0鏈?8鏃ワ紝鎴戜滑寤鴻閫夋嫨鍩嬫暟騫達細2009 / 10 / 18錛?011 / 3 / 31錛岃窡闅忔斂搴滅殑璐㈡斂騫村害錛堜竴鍏變袱涓悊紼庡勾搴︼紝鍗蟲瘡騫寸殑12 /31鑷蟲騫? /1鍜? /31鑷蟲騫? /1)錛岃繖鏍蜂粖鍚庢瘡騫寸殑棣欐腐紼庡姟鐢蟲姤閮戒細杈冩柟渚匡紱涓€鏃﹂€夊畾浜嗗煁鏁板勾搴︼紝浠ュ悗閮借鍦ㄦ瘡騫寸殑4鏈堜喚榪涜紼庢姤鐢蟲姤銆?/span>
棣欐腐鍏徃鎶ョ◣鏍規嵁紼庤〃鍙戝嚭鏃墮棿璁＄畻錛屾柊鍏徃絎竴嬈℃姤紼庢槸鏈変笁涓湀鐨勬椂闂達紝絎簩嬈′互鍚庝負涓€涓湀錛屾墍浠ラ€氬父鏀跺埌鎶ョ◣琛紝鎴戜滑閫氬父浼氬悜紼庡姟灞€鐢寵寤舵湡錛屼竴鑸煁鏁版槸鍦? / 31鍜屾斂搴滆儲鏀垮勾搴︾浉鍚岀殑錛屽彲浠ユ渶鏅氬歡鏈熷埌11 / 15錛屽煁鏁板湪12 / 31鏃ョ殑鏈€鏅氭槸8 / 15鏃ワ紝鍒版湡闇€瑕佹彁浜ゆ牳鏁板笀鎶ュ憡鍜屽～濂界殑紼庤〃銆?/span>
棣欐腐鍏徃鎶ョ◣璐圭敤錛?/span>
1銆侀娓叕鍙告姤紼庡鏋滄病鏈変笟鍔★紝棣欐腐鍏徃鏃犻渶鍋氬笎涓庡璁★紝浣嗘槸闇€瑕佹寜渚嬫姤紼庯紙鍗抽浂紼庡姟鐢蟲姤錛夈€?/span>
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棣欐腐鍏徃鎶ョ◣璇存槑
棣欐腐鍏徃鎶ョ◣鏈夎錘鏄撳線鏉ュ氨浼氭湁綰崇◣鐨勫彲鑳芥€э紝榪欑鍙兘鍙湁鏀垮簻鎵嶆湁璧勬牸璇勫畾錛屾牳鏁板笀鎶ュ憡鏄斂搴滃仛鍑鴻鍐崇殑渚濇嵁錛岃€屼笟鍔′笉媧昏穬鎶ュ憡鍗蟲槸緇忚惀鑰呭鑷繁棣欐腐鍏徃娌℃湁涓氬姟榪愪綔鐨勮儲鍔″０鏄庯紙鍦ㄦ姤紼庤〃涓婁笉浠呮槸Assessable Profits鍙夾djusted Loss鐨嗕負0,鑰屼笖鍦∣ffshore profits涓€鏍忎腑涔熼兘鏄?)錛岃繖鏍風殑鎶ュ憡瀵艱嚧鐨勭粨鏋滃氨鏄敵璇鋒棤闇€綰崇◣銆傝€屽鏋滅敵鏄庣殑鎯呭喌涓庝簨瀹炰笉絎︼紝渚嬪鍏徃灞呯劧鍦ㄦ病鏈夎繍浣滅殑鎯呭喌涓嬶紝鏈夎鍏徃璐告槗寰€鏉ョ殑閾惰浜ゆ槗璁板綍錛岀敋鑷充簬鍏徃鐨勯摱琛屽笎鎴蜂腑鐣欏瓨鏈夊ぇ閲忕殑浜ゆ槗璐ф絳夌瓑浜嬪疄錛屽皢闅鵑€冩斂搴滃璇ユ鐬掋€佸伔紼庤涓虹殑鎯╃綒銆傚洜涓洪娓殑娉曞緥鏄浉褰撲弗鏍肩殑錛屽彲鑳芥殏鏃朵笉浼氳鏀垮簻鏌ヨ錛屼絾鏄娓殑紼庡姟鍗曟嵁瑕佷繚鐣?騫達紝棣欐腐鏀垮簻鍦ㄤ笘鐣屽悇鍦扮殑淇℃伅娓犻亾騫挎硾錛堝寘鎷摱琛屾柟闈級錛屽喌涓旈娓繕瀹炶涓€縐嶅驚鐜洃鐫ｆ満鍒訛紝鍦ㄥ叾浠栫殑棣欐腐鍏徃鐨勭敵鎶ユ儏鍐典腑灝卞彲鑳戒細鍙嶅簲璇ュ叕鍙哥殑浜ゆ槗鎯呭喌銆?/span>
棣欐腐鍏徃鎶ョ◣琛ㄧ被鍒?/span>
棣欐腐鍏徃鎶ョ◣琛ㄧ被鍒紝鏍規嵁鍏蜂綋鎯呭喌錛屾偍欏昏鍦ㄤ笉鍚岀殑鎶ョ◣琛ㄧ敵鎶ョ浉鍏崇殑紼庡姟璧勬枡銆?/span>
棣欐腐鍏徃鎶ョ◣浠ヤ笅浠嬬粛涓嶅悓鐨勬姤紼庤〃綾誨埆銆侀€氬父鍙戝嚭鎶ョ◣琛ㄦ棩鏈熷強绱㈠彇鎶ョ◣琛ㄥ鏈殑鏂規硶
棣欐腐鍏徃鎶ョ◣涓埆浜哄＋鎶ョ◣琛?B.I.R.琛ㄦ牸絎?0鍙?
棣欐腐鍏徃鎶ョ◣紼庡姟灞€浼氬悜涓埆浜哄＋鍙戝嚭涓埆浜哄＋鎶ョ◣琛?B.I.R.琛ㄦ牸絎?0鍙?銆備綘欏葷敵鎶ヤ綘鐨勬墍鏈夎柂淇告敹鍏?鍖呮嫭鑱屼綅鍙婇€€浼戦噾鐨勬敹鍏?銆佺嫭璧勪笟鍔＄殑鍒╂鼎銆佸嚭縐熷叏鏉冪墿涓氱殑縐熼噾錛屼互鍙婄敵绱㈡墸闄ゅ強鍏嶇◣棰濄€?/span>
棣欐腐鍏徃鎶ョ◣濡備綘鏇捐璇勫畾鏃犻』緙寸◣錛屼綘鍙兘涓嶄細姣忓勾鏀跺埌涓埆浜哄＋鎶ョ◣琛?B.I.R.琛ㄦ牸絎?0鍙?銆備絾褰撲綘欏昏璇劇◣鏃訛紝浣犻』浜庢湁鍏寵紼庡勾搴︾殑璇勭◣鍩烘湡緇撴潫鍚?涓湀鍐咃紝浠ヤ功闈㈤€氱煡紼庡姟灞€銆傜◣鍔″眬浼氬彂鍑洪€氱煡涔︼紝浠ヨ鏍鎬綘鏄惁欏昏璇劇◣銆傝鎯呰嫻忚浠ヤ笅鐨勮繛緇擄細
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銆€銆€濉啓鍙婃彁浜や釜鍒漢澹姤紼庤〃(B.I.R.琛ㄦ牸絎?0鍙?
銆€銆€http://www.gov.hk/sc/residents/taxes/taxfiling/filing/completion.htm
銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟紼庢姤紼庤〃(B.I.R.琛ㄦ牸絎?7鎴?8鍙?
銆€銆€棣欐腐鍏徃鎶ョ◣紼庡姟灞€浼氬悜鑱旀潈涓氫富銆佸垎鏉冧笟涓匯€佹硶鍥㈠強鍥綋鍙戝嚭鐗╀笟紼庢姤紼庤〃銆傚鏋滀綘鐨勭墿涓氭槸鍏ㄦ潈鎷ユ湁錛屼綘鐨勭閲戞敹鍏ュ簲鍦ㄤ釜鍒漢澹姤紼庤〃 (B.I.R.琛ㄦ牸絎?0鍙? 鍐呯敵鎶ャ€?/span>
銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟紼庢姤紼庤〃鏈変互涓嬩袱涓郴鍒楋細
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銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟紼庢姤紼庤〃鈹€鐢辨硶鍥㈡垨鍥綋鎷ユ湁鐨勭墿涓?B.I.R.琛ㄦ牸絎?8鍙?
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銆€銆€http://www.ird.gov.hk/chs/tax/ind_cot.htm
銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱紼庢姤紼庤〃(B.I.R.琛ㄦ牸絎?1銆?2鎴?4鍙?
銆€銆€棣欐腐鍏徃鎶ョ◣濡備綘鏄硶鍥㈡垨鍚堜紮涓氬姟緇忚惀鑰咃紝鍙堟垨鑰呮煇闈炲眳浣忎簬棣欐腐鐨勪漢澹』浠ヤ綘鐨勫悕涔夎紼庯紝浣犻』灝辨湁鍏崇殑鍒╂鼎錛屽～鎶ュ埄寰楃◣鎶ョ◣琛ㄣ€備綘灝辯嫭璧勭粡钀ョ殑鐢熸剰鍒╂鼎搴斿湪涓埆浜哄＋鎶ョ◣琛?B.I.R.琛ㄦ牸絎?0鍙?鍐呯敵鎶ャ€?/span>
銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱紼庢姤紼庤〃鏈変互涓嬩笁涓郴鍒楋細
銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱紼庢姤紼庤〃鈹€娉曞洟(B.I.R.琛ㄦ牸絎?1鍙?
銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱紼庢姤紼庤〃鈹€娉曞洟浠ュ浜哄＋(B.I.R.琛ㄦ牸絎?2鍙?
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銆€銆€棣欐腐鍏徃鎶ョ◣鏇村鍏充簬鍒╁緱紼庢姤紼庤〃鐨勮祫鏂?nbsp;(B.I.R.琛ㄦ牸絎?1銆?2鎴?4鍙?
銆€銆€http://www.gov.hk/sc/residents/taxes/taxfiling/filing/types/profitstax.htm
銆€銆€濉啓鍒╁緱紼庢姤紼庤〃(B.I.R.琛ㄦ牸絎?1銆?2鎴?4鍙?鐨勮鎯?/span>
銆€銆€http://www.ird.gov.hk/chs/tax/bus_cpt.htm
銆€銆€棣欐腐鍏徃鎶ョ◣閫氬父鍙戝嚭鎶ョ◣琛ㄦ棩鏈?/span>
銆€銆€棣欐腐鍏徃鎶ョ◣紼庡姟灞€閫氬父浼氬湪涓嬪垪鏃ユ湡鍚戠撼紼庝漢澶ф壒鍙戝嚭鎶ョ◣琛細
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銆€銆€棣欐腐鍏徃鎶ョ◣绱㈠彇鎶ョ◣琛ㄥ鏈?/span>
銆€銆€棣欐腐鍏徃鎶ョ◣濡備綘閬楀け銆佹崯鍧忋€佹垨娌℃湁鏀跺埌鎶ョ◣琛紝浣犲彲浠ュ～濡ュ強瀵勫洖浠ヤ笅鐨勮〃鏍鹼紝棣欐腐鍏徃鎶ョ◣浠ョ儲鍙栨姤紼庤〃澶嶆湰銆?/span>
銆€銆€绱㈠彇鎶ョ◣琛ㄥ鏈〃鏍?/span>
銆€銆€http://www.ird.gov.hk/chs/pdf/ir1241.pdf
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銆€銆€http://www.gov.hk/sc/residents/taxes/etax/index.htm
銆€銆€鍋囪嫢浣犳湭鏈夈€岀◣鍔℃槗銆嶅笎鎴鳳紝鑰屼綘搴旀彁浜ゆ姤紼庤〃鐨勬湡闄愬凡緇忔帴榪戞垨宸插眾婊★紝璇蜂綘灝藉彲鑳戒翰涓寸◣鍔″眬璋樿涓績绱㈠彇鎶ョ◣琛ㄥ鏈紝鍦板潃濡備笅錛?/span>
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銆€銆€棣欐腐婀句粩鍛婂＋鎵撻亾5鍙風◣鍔″ぇ妤?妤?/span>
銆€銆€棣欐腐鍏徃鎶ョ◣鍔炲叕鏃墮棿
銆€銆€棣欐腐鍏徃鎶ョ◣鏄熸湡涓€鑷充簲錛氫笂鍗?鏃?5鍒嗚嚦涓嬪崍5鏃?0鍒?鍏紬鍋囨湡闄ゅ)