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利得稅
當你收到報稅表時，該如何處理？
香港稅務局每年都會向公司和個人發出報稅表，新成立業務的首份報稅表會於開業或成立當日起約18個月後發出。納稅人須於收到報稅表後的1或3個月內呈交填妥的稅表。逾期呈交，稅務局將會作出不同程度的罰則。如果公司在收到利得稅報稅表時還未開業或者仍處於虧損狀態，公司都必須按時呈交已填妥的稅表，否則稅務局亦會按遲交而罰款。
委任我們可以為你輕鬆解決問題，我們提供一站式服務。由簿記理帳開始，最後制備稅務計算及填報利得稅報稅表。免除需要理帳、報稅的煩惱，同時亦避免因延遲報稅產生罰款。因應不同公司的情況，我們的收費要視乎個別情況而定，歡迎聯絡我們查詢詳細報價。
在香港，什麼人士需要繳納利得稅？是否只局限於持有香港身份證/居港人士和香港註冊的公司？
香港採用地域來源原則徵稅，即只有源自香港的利潤才須在香港課稅，而源自香港以外其他地方的利潤則不用在香港繳納利得稅。
根據《稅務條例》，符合以下條件的人士（包括法團、合夥業務、受託人或團體），均須繳納香港利得稅：
- 在香港經營行業、專業或業務；
-
專業或業務獲得應評稅利潤（售賣資本資產所得的利潤除外[註1])；以及
- 有關利潤於香港產生或得自香港。
註1：如任何人士出售樓宇或物業是屬於營利計劃的一部分，則該人士會被視為經營一項「業務」，並須就任何賺取的利潤納稅。
徵稅對象並無居港人士或非居港人士的分別。因此，居港人士得自海外的利潤可毋須在香港納稅；反過來說，非居港人士如賺取於香港產生的利潤，則須納稅。至於業務是否在香港經營及利潤是否得自香港的問題，主要是根據事實而定。於海外產生的利潤，即使將款項匯回香港，亦毋須納稅。
利得稅的稅率是多少？
一般情況下，在利得稅兩級制下，法團及非法團業務（主要是合夥及獨資經營業務）首二百萬元應評稅利潤的利得稅率將分別降至8.25%（稅務條例附表8所指明稅率的一半）及7.5%（標準稅率的一半）。法團及非法團業務其後超過二百萬元的應評稅利潤則分別繼續按16.5%及標準稅率15%徵稅。
PROFITS TAX
What should you do when you receive your tax return?
The Hong Kong Inland Revenue Department issues tax returns
to companies and individuals every year, and the first tax
return for a newly established business is issued about 18
months after the date of commencement of business or the
date of incorporation. Taxpayers are required to submit the
completed tax return within 1 or 3 months after receipt of
the tax return. Late submissions will result in penalties of
varying degrees from the Inland Revenue Department. If the
company has not yet commenced the business or is still in a
loss situation when it receives the profits tax return, the
company must submit the completed tax return on time,
otherwise the Inland Revenue Department will also be fined
for late submission.
Appoint us to solve your problem easily, we provide one-stop
service. It starts with bookkeeping and ends with tax
calculation and filing of Profits Tax Return. Eliminate the
hassle of accounting and tax filing, and avoid penalties for
late tax filing. Depending on the situation of different
companies, our charges are subject to various circumstances.
Please contact us for a detailed quotation.
Who needs to pay profits tax in Hong Kong? Is it limited to
holders of Hong Kong identity cards/residents and companies
registered in Hong Kong?
Hong Kong adopts the territorial source principle of
taxation. That is only profits which have a source in Hong
Kong are taxable here, while profits sourced outside Hong
Kong are not subject to profits tax in Hong Kong.
According to the Inland Revenue Ordinance, persons
(including corporations, partnerships, trustees and bodies
of persons) who meet the following conditions are subject to
Hong Kong Profits Tax:
-
The person must carry on a trade, profession or business
in Hong Kong;
-
The profits to be charged must be from such trade,
profession or business carried on by the person in Hong
Kong (excluding profits arising from the sale of capital
assets [Note 1]); and
-
The profits must be profits arising in or derived from
Hong Kong.
Note 1: If a person sells his flat or any property as part
of a scheme of profit-making, it will be regarded as a
business and he is required to pay tax on any profit he may
make.
A resident may therefore derive profits from abroad without
suffering tax; conversely, a non-resident may suffer tax on
profits arising in Hong Kong. The question of whether a
business is carried on in Hong Kong and whether profits are
derived from Hong Kong is largely one of fact, however some
guidance on the principles applied can be found in cases
which have been considered by the Hong Kong Courts and the
Privy Council. No tax is levied on profits arising abroad,
even if they are remitted to Hong Kong.
What is the rate of profits tax?
In general, under the two-tiered profits tax rates regime,
the profits tax rate for the first HKD2 million of
assessable profits will be lowered to 8.25% (half of the
rate specified in Schedule 8 to the Inland Revenue Ordinance
(IRO)) for corporations and 7.5% (half of the standard rate)
for unincorporated businesses (mostly partnerships and sole
proprietorships). Assessable profits above HKD2 million will
continue to be subject to the rate of 16.5% for corporations
and standard rate of 15% for unincorporated businesses.