Raymond Yeung Tax Consultant * former IRD Assessor

飛鴻稅務顧問 * 前稅務局評稅主任楊輝洪

恆生銀行 Hang Seng Bank Account  385 599279 883

yeungfhr@yahoo.com.hk * Tel/WhatsApp 94735846  

會面可在角新世紀廣場 * 收費每小時$500



Profits Tax Guide:

Basic charge *  Chargeable person *  What is trade  *  Sale of property * Badges of trade

What is a business    *   What is a profession  *   Business carried on in Hong Kong  

Permanent establishment   *   Sole-proprietor   *   Partnership   *  Body of persons  

Limited company   *   Non-resident   *   Assessable profits   *   Source of profits  

Deemed assessable receipt  *   Capital gain, revenue gain   *   Compensation receipt  

Voluntary receipt  *   Exempt receipt   *   When are profits assessable   *   Deductions  

Capital versus revenue expenditure   *  Section 16(1) of Inland Revenue Ordinance    

Section 17 of Inland Revenue Ordinance   *   Sales expenditure  *  Commissions etc.  

Cost of goods sold   *   Valuation of stock   *   When an expenditure is incurred 

In the production of assessable profits   *    Protecting & defending an asset  

Repairs expenditure   *   Refurbishment expenditure   *   Removal expenditure

Prepaid expenditure   *   Notional expenditure   *    Fines, penalty   *   Bad debt   

Entertainment expenditure   *   Interest expenditure   *   Employees' expenditure   

MPF of self-employed person   *   Excessive remuneration   *   Management fee

Purchase of machinery for manufacturing   *   Computer hardware and software   

Patent rights etc.   *   Donations   *   Payments of mainland's / foreign taxes  

Expenditure for ceasing business   *   Exchange loss / gain   *  Technical education  

Scientific research   *   Post cessation expenditures   *   Depreciation allowances   

Industrial building allowance (IBA)    *   Qualifying trade   *   Qualifying expenditure   

Qualifying person   *   Initial and annual allowance  *   Computation of IBA  

Balancing adjustment on industrial building   *  Commercial building allowance   

Annual allowance   *   Balancing adjustment on disposal of commercial building  

An illustration showing computation of CBA   *    Plant and machinery allowance

Meaning of plant and machinery  *  The old system   *    Asset partly used for trade  

Asset under hire purchase  *  The new system  *  Computation of P&M allowance

Basis period  *  Normal basis  *  Commencement of business  *  Cessation of business 

Change of accounting date   *  Profits Tax Tips


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