前稅局評稅主任楊輝洪 Qualifications

Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department * Service charge $500/hr

飛鴻稅務顧問 收費每小時五百元

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

稅務課程 * 書刊下載 * 飛鴻文選 * 稅例解讀 * 報稅服務 * 稅務咨詢 * 記帳系統 * 網站首頁

 


The law of taxation 

 

The chief income taxes in Hong Kong are under three heads: Salaries Tax, Profits Tax and Property Tax. 

 

For a Hong Kong resident, he may elect for Personal Assessment so that his total income under the three heads are combined and taxed like Salaries Tax. In fact, Personal Assessment is a way of relief, not a charging head. 

 

The law governing the aforesaid taxes are stipulated under the Inland Revenue Ordinance, Chapter 112, and its subsidiary legislations including Inland Revenue Rules and various orders made by Chief Executive under the Ordinance.

 

In addition to the three main income taxes, the Inland Revenue Department also collects Stamp Duty, Business Registration Fee and Betting Duty 

 

From time to time, there are many cases going to courts and these cases form part of the tax law. As Hong Kong adopts common law and the relevant Ordinances originate from UK tax law, tax cases of the UK and other countries adopting common law may be followed when interpreting the Hong Kong statues of similar wordings. 

 

Apart from the taxes mentioned above, there are also a number of government charges, fees, rates, duties... etc. that are not covered by my web site. The main reasons why I omit them are: (1) they seldom have disputes, and (2) they are not part of my working experience --- indeed the latter is the chief reason. J

 

楊輝洪 Raymond Yeung 為你提供: * 飛鴻作品下載 * 寫好英文信件 * 基礎法律知識 * 實用稅務課程 * 英文速成課程 * 見工英語速成 * 中英文翻譯 * 中英文寫作服務 * 致稅局信件範本 * 飛鴻中文YouTube * 飛鴻英語YouTube * 稅務顧問服務

 

Tel/WhatsApp/WeChat :  94735846