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1、 INFORMATION PAMPHLET A BRIEF GUIDE TO TAXES ADMINISTERED BY THE INLAND REVENUE DEPARTMENT 2009 - 2010 INLAND REVENUE DEPARTMENT THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION A BRIEF GUIDE TO TAXES ADMINISTERED BY THE INLAND REVENUE DEPARTMENT This pamphlet is issued for the general
2、information of persons unfamiliar with the tax legislation in Hong Kong. Being a brief guide, it can only cover the subject very broadly. For further details, reference may be made to our website www.ird.gov.hk or the relevant legislation. Table of Contents Pages TAXATION IN HONG KONG 1 - 29 Profits
3、 Tax 1 - 7 The Scope of the Charge 1 - 2 The Basis of Assessment 2 Non-Residents and Agents dealing with Non-Residents 2 - 3 Exemptions and Deductions 3 - 4 Tax Incentives 5 Losses 5 Depreciation Allowances 6 Books and Records 7 Salaries Tax 7 - 14 The Scope of the Charge 7 The Basis of Assessment 7
4、 - 8 Income of Husband and Wife 8 Deductions Allowed 8 - 10 Tax Rates 11 Examples 12 - 14 Pages Property Tax 15 The Scope of the Charge 15 The Basis of Assessment 15 Properties for Owners Business Use 15 Allowances 16 - 19 Personal Assessment 20 - 21 Obligations of Taxpayers (Salaries, Profits conve
5、rsely, a non-resident may be chargeable to tax on profits arising in Hong Kong. The questions of whether a business is carried on in Hong Kong and whether profits are derived from Hong Kong are largely questions of fact. However some guidance on the principles applied can be found in cases which hav
6、e been considered by the courts in Hong Kong and in other common law jurisdictions. The following sums are deemed to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong :- (1) Sums received from the exhibition or use in Hong Kong of cinematog
7、raph or television film or tape, any sound recording or any advertising material connected with such film, tape or recording. (2) Sums received for the use of or right to use in Hong Kong a patent, design, trademark, copyright material, secret process or formula or other property of a similar nature
8、. Effective from 25 June 2004, sums received for the use of, or right to use, such property outside Hong Kong is also taxable, if the sum is allowable for deduction in the hands of the payers. 2 (3) Sums received by way of hire, rental or similar charges for the use of movable property in Hong Kong
9、or the right to use movable property in Hong Kong. The profits tax rate for corporations is increased from 16% to 17.5% with effect from year of assessment 2003/04 and reduced to 16.5% from 2008/09. For unincorporated businesses, the profits tax rate is increased from 15% to 15.5% in the year of ass
10、essment 2003/04, to 16% with effect from 2004/05 and reverted back to 15% from 2008/09. Businesses subject to Profits Tax will enjoy a reduction of 75% of the final tax for the year of assessment 2007/08, subject to a ceiling of $25,000 per case. The Basis of Assessment Tax is charged on the assessa
11、ble profits for a year of assessment. The assessable profits for a business which makes up annual accounts are calculated on the profits of the year of account ending in the year of assessment. In the year of assessment itself, a provisional tax is to be paid based on the profits assessed for the pr
12、eceding year. The provisional payment is applied in the first instance against Profits Tax payable on assessable profits for that year of assessment when agreed in the following year. Any excess is then applied against the provisional Profits Tax payable for that succeeding year. On cessation of a b
13、usiness (subject to certain circumstances where special treatment would apply), the assessable profits are generally based on the profits for the period from the end of the basis period for the previous year of assessment to the date of cessation. Non-Residents and Agents dealing with Non-Residents
14、A non-resident is chargeable to tax either directly or in the name of his agent in respect of all his profits arising in or derived from Hong Kong from any trade, profession or business carried on here, whether or not the agent has the receipt of the profits, and the tax may be recovered out of the
15、assets of the non-resident or from the agent. The agent is required to retain from the assets sufficient money to pay the tax. A non-resident who receives sums described in sub-paragraphs (1) and (2) on page 1 is chargeable to tax in the name of any person in Hong Kong who paid or credited the sums
16、to him; so is a non-resident who receives sums or derives profits directly or indirectly (including the payment of taxes to the Government) from the performance in Hong Kong of an activity by a non-resident entertainer or sportsman in his character as entertainer or sportsman. The person who pays or credits such sums is required at the time he makes the payment or credit to deduct from those sums an amount sufficient to meet the tax due. Resident consignees are required to furnish quarterly re
