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棣欐腐鎶ョ◣

棣欐腐鍏徃鎶ョ◣鏃堕棿锛?/span>

1銆佹柊娉ㄥ唽鐨勯娓叕鍙革紝棣欐腐鍏徃鎶ョ◣涓€鑸姹傚湪绗?8涓湀寮€濮嬫姤绋?

2銆侀娓叕鍙哥涓€娆℃姤绋庡悗锛岄娓叕鍙告姤绋庝箣鍚庢槸姣忓勾鎶ョ◣涓€娆°€?/span>

鏂版敞鍐岀殑棣欐腐鍏徃锛岄娓叕鍙告姤绋庝竴鑸姹傛渶鏅氬湪绗?8涓湀寮€濮嬫姤绋庛€傚亣璁惧叕鍙告垚绔嬩簬2009骞?0鏈?8鏃ワ紝鎴戜滑寤鸿閫夋嫨鍩嬫暟骞达細2009 / 10 / 18锛?011 / 3 / 31锛岃窡闅忔斂搴滅殑璐㈡斂骞村害锛堜竴鍏变袱涓悊绋庡勾搴︼紝鍗虫瘡骞寸殑12 /31鑷虫骞? /1鍜? /31鑷虫骞?  /1)锛岃繖鏍蜂粖鍚庢瘡骞寸殑棣欐腐绋庡姟鐢虫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瘡骞寸殑4鏈堜唤杩涜绋庢姤鐢虫姤銆?/span>

棣欐腐鍏徃鎶ョ◣鏍规嵁绋庤〃鍙戝嚭鏃堕棿璁$畻锛屾柊鍏徃绗竴娆℃姤绋庢槸鏈変笁涓湀鐨勬椂闂达紝绗簩娆′互鍚庝负涓€涓湀锛屾墍浠ラ€氬父鏀跺埌鎶ョ◣琛紝鎴戜滑閫氬父浼氬悜绋庡姟灞€鐢宠寤舵湡锛屼竴鑸煁鏁版槸鍦? / 31鍜屾斂搴滆储鏀垮勾搴︾浉鍚岀殑锛屽彲浠ユ渶鏅氬欢鏈熷埌11 / 15锛屽煁鏁板湪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~濂界殑绋庤〃銆?/span>

棣欐腐鍏徃鎶ョ◣璐圭敤锛?/span>

1銆侀娓叕鍙告姤绋庡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€瑕佹寜渚嬫姤绋庯紙鍗抽浂绋庡姟鐢虫姤锛夈€?/span>

2銆侀娓叕鍙告姤绋庡鏋滄湁涓氬姟鍙戠敓锛屼笖浜х敓鍒╂鼎锛屽垯蹇呴』鍋氬笎銆佹牳鏁板強骞存銆備笂杩板姙鐞嗚垂鐢ㄨ瑙嗕笟鍔℃暟閲忓強閲戦鑰屽畾銆傞娓叕鍙哥殑鎶ョ◣涓庡ぇ闄嗗叕鍙告姤绋庢槸涓嶇浉鍚岀殑銆傛湁鍏抽娓叕鍙告姤绋庢椂闂村強璐圭敤浜嬪疁锛岃鍜ㄨ

棣欐腐鍏徃鎶ョ◣璇存槑

棣欐腐鍏徃鎶ョ◣鏈夎锤鏄撳線鏉ュ氨浼氭湁绾崇◣鐨勫彲鑳芥€э紝杩欑鍙兘鍙湁鏀垮簻鎵嶆湁璧勬牸璇勫畾锛屾牳鏁板笀鎶ュ憡鏄斂搴滃仛鍑鸿鍐崇殑渚濇嵁锛岃€屼笟鍔′笉娲昏穬鎶ュ憡鍗虫槸缁忚惀鑰呭鑷繁棣欐腐鍏徃娌℃湁涓氬姟杩愪綔鐨勮储鍔″0鏄庯紙鍦ㄦ姤绋庤〃涓婁笉浠呮槸Assessable Profits鍙夾djusted Loss鐨嗕负0,鑰屼笖鍦∣ffshore profits涓€鏍忎腑涔熼兘鏄?)锛岃繖鏍风殑鎶ュ憡瀵艰嚧鐨勭粨鏋滃氨鏄敵璇锋棤闇€绾崇◣銆傝€屽鏋滅敵鏄庣殑鎯呭喌涓庝簨瀹炰笉绗︼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浜ゆ槗璁板綍锛岀敋鑷充簬鍏徃鐨勯摱琛屽笎鎴蜂腑鐣欏瓨鏈夊ぇ閲忕殑浜ゆ槗璐ф绛夌瓑浜嬪疄锛屽皢闅鹃€冩斂搴滃璇ユ鐬掋€佸伔绋庤涓虹殑鎯╃綒銆傚洜涓洪娓殑娉曞緥鏄浉褰撲弗鏍肩殑锛屽彲鑳芥殏鏃朵笉浼氳鏀垮簻鏌ヨ锛屼絾鏄娓殑绋庡姟鍗曟嵁瑕佷繚鐣?骞达紝棣欐腐鏀垮簻鍦ㄤ笘鐣屽悇鍦扮殑淇℃伅娓犻亾骞挎硾锛堝寘鎷摱琛屾柟闈級锛屽喌涓旈娓繕瀹炶涓€绉嶅惊鐜洃鐫f満鍒讹紝鍦ㄥ叾浠栫殑棣欐腐鍏徃鐨勭敵鎶ユ儏鍐典腑灏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紝鏍规嵁鍏蜂綋鎯呭喌锛屾偍椤昏鍦ㄤ笉鍚岀殑鎶ョ◣琛ㄧ敵鎶ョ浉鍏崇殑绋庡姟璧勬枡銆?/span>

棣欐腐鍏徃鎶ョ◣浠ヤ笅浠嬬粛涓嶅悓鐨勬姤绋庤〃绫诲埆銆侀€氬父鍙戝嚭鎶ョ◣琛ㄦ棩鏈熷強绱㈠彇鎶ョ◣琛ㄥ鏈殑鏂规硶

棣欐腐鍏徃鎶ョ◣涓埆浜哄+鎶ョ◣琛?B.I.R.琛ㄦ牸绗?0鍙?

棣欐腐鍏徃鎶ョ◣绋庡姟灞€浼氬悜涓埆浜哄+鍙戝嚭涓埆浜哄+鎶ョ◣琛?B.I.R.琛ㄦ牸绗?0鍙?銆備綘椤荤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╂鼎銆佸嚭绉熷叏鏉冪墿涓氱殑绉熼噾锛屼互鍙婄敵绱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』缂寸◣锛屼綘鍙兘涓嶄細姣忓勾鏀跺埌涓埆浜哄+鎶ョ◣琛?B.I.R.琛ㄦ牸绗?0鍙?銆備絾褰撲綘椤昏璇剧◣鏃讹紝浣犻』浜庢湁鍏宠绋庡勾搴︾殑璇勭◣鍩烘湡缁撴潫鍚?涓湀鍐咃紝浠ヤ功闈㈤€氱煡绋庡姟灞€銆傜◣鍔″眬浼氬彂鍑洪€氱煡涔︼紝浠ヨ鏍镐綘鏄惁椤昏璇剧◣銆傝鎯呰娴忚浠ヤ笅鐨勮繛缁擄細

銆€銆€灏卞簲璇剧◣浜嬮」閫氱煡绋庡姟灞€鍙婁笅杞芥湁鍏抽€氱煡涔?/span>

銆€銆€http://www.ird.gov.hk/chs/tax/noc.htm#041b

銆€銆€濉啓鍙婃彁浜や釜鍒汉澹姤绋庤〃(B.I.R.琛ㄦ牸绗?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╀笟绋庢姤绋庤〃(B.I.R.琛ㄦ牸绗?7鎴?8鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣绋庡姟灞€浼氬悜鑱旀潈涓氫富銆佸垎鏉冧笟涓汇€佹硶鍥㈠強鍥綋鍙戝嚭鐗╀笟绋庢姤绋庤〃銆傚鏋滀綘鐨勭墿涓氭槸鍏ㄦ潈鎷ユ湁锛屼綘鐨勭閲戞敹鍏ュ簲鍦ㄤ釜鍒汉澹姤绋庤〃 (B.I.R.琛ㄦ牸绗?0鍙? 鍐呯敵鎶ャ€?/span>

銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟绋庢姤绋庤〃鏈変互涓嬩袱涓郴鍒楋細

銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟绋庢姤绋庤〃鈹€鐢变釜鍒汉澹仈鏉冩垨鍒嗘潈鎷ユ湁鐨勭墿涓?B.I.R.琛ㄦ牸绗?7鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟绋庢姤绋庤〃鈹€鐢辨硶鍥㈡垨鍥綋鎷ユ湁鐨勭墿涓?B.I.R.琛ㄦ牸绗?8鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣濉啓鍙婃彁浜ょ墿涓氱◣鎶ョ◣琛?B.I.R.琛ㄦ牸绗?7鎴?8鍙?鐨勮鎯?/span>

銆€銆€http://www.ird.gov.hk/chs/tax/ind_cot.htm

銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱绋庢姤绋庤〃(B.I.R.琛ㄦ牸绗?1銆?2鎴?4鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣濡備綘鏄硶鍥㈡垨鍚堜紮涓氬姟缁忚惀鑰咃紝鍙堟垨鑰呮煇闈炲眳浣忎簬棣欐腐鐨勪汉澹』浠ヤ綘鐨勫悕涔夎绋庯紝浣犻』灏辨湁鍏崇殑鍒╂鼎锛屽~鎶ュ埄寰楃◣鎶ョ◣琛ㄣ€備綘灏辩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牸绗?0鍙?鍐呯敵鎶ャ€?/span>

銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱绋庢姤绋庤〃鏈変互涓嬩笁涓郴鍒楋細

銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱绋庢姤绋庤〃鈹€娉曞洟(B.I.R.琛ㄦ牸绗?1鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱绋庢姤绋庤〃鈹€娉曞洟浠ュ浜哄+(B.I.R.琛ㄦ牸绗?2鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱绋庢姤绋庤〃鈹€鏈夊叧闈炲眳浣忎簬棣欐腐鐨勪汉澹?B.I.R.琛ㄦ牸绗?4鍙?

銆€銆€棣欐腐鍏徃鎶ョ◣鏇村鍏充簬鍒╁緱绋庢姤绋庤〃鐨勮祫鏂?nbsp;(B.I.R.琛ㄦ牸绗?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╁緱绋庢姤绋庤〃(B.I.R.琛ㄦ牸绗?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◣绋庡姟灞€閫氬父浼氬湪涓嬪垪鏃ユ湡鍚戠撼绋庝汉澶ф壒鍙戝嚭鎶ョ◣琛細

銆€銆€棣欐腐鍏徃鎶ョ◣鎶ョ◣琛ㄧ被鍒€氬父鍙戝嚭鏃ユ湡

銆€銆€棣欐腐鍏徃鎶ョ◣涓埆浜哄+鎶ョ◣琛?B.I.R.琛ㄦ牸绗?0鍙?姣忓勾 5 鏈堜唤绗?nbsp;1 涓伐浣滄棩

銆€銆€棣欐腐鍏徃鎶ョ◣鐗╀笟绋庢姤绋庤〃(B.I.R.琛ㄦ牸绗?7鎴?8鍙?姣忓勾 4 鏈堜唤绗?nbsp;1 涓伐浣滄棩

銆€銆€棣欐腐鍏徃鎶ョ◣鍒╁緱绋庢姤绋庤〃(B.I.R.琛ㄦ牸绗?1銆?2鎴?4鍙?nbsp;)姣忓勾 4 鏈堜唤绗?nbsp;1 涓伐浣滄棩

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〃鏍硷紝棣欐腐鍏徃鎶ョ◣浠ョ储鍙栨姤绋庤〃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

銆€銆€濡備綘鎸佹湁銆岀◣鍔℃槗銆嶅笎鎴凤紝浣犲彲閫夋嫨缃戜笂鎶ョ◣鎴栫储鍙栨湁鍏崇殑鎶ョ◣琛ㄣ€?/span>

銆€銆€鏇村鍏充簬銆岀◣鍔℃槗銆?/span>

銆€銆€http://www.gov.hk/sc/residents/taxes/etax/index.htm

銆€銆€鍋囪嫢浣犳湭鏈夈€岀◣鍔℃槗銆嶅笎鎴凤紝鑰屼綘搴旀彁浜ゆ姤绋庤〃鐨勬湡闄愬凡缁忔帴杩戞垨宸插眾婊★紝璇蜂綘灏藉彲鑳戒翰涓寸◣鍔″眬璋樿涓績绱㈠彇鎶ョ◣琛ㄥ鏈紝鍦板潃濡備笅锛?/span>

銆€銆€棣欐腐鍏徃鎶ョ◣绋庡姟灞€涓ぎ璇㈤棶澶?/span>

銆€銆€棣欐腐婀句粩鍛婂+鎵撻亾5鍙风◣鍔″ぇ妤?妤?/span>

銆€銆€棣欐腐鍏徃鎶ョ◣鍔炲叕鏃堕棿

銆€銆€棣欐腐鍏徃鎶ョ◣鏄熸湡涓€鑷充簲锛氫笂鍗?鏃?5鍒嗚嚦涓嬪崍5鏃?0鍒?鍏紬鍋囨湡闄ゅ)