香港税收制度

香港税收制度具有以下基本的特点

1. 香港税收制度以地域为征收税项的基础。只对来自香港的利润及收入征税。来自香港境外的利润及收入一律都不进行征税,即使这些利润及收入在香港流通过。

2. 在香港境内,依靠任何形式经营活动的法人,都需要在香港缴纳利得税。法人包括在香港注册的公司、法团、合伙商号、信托人或团体。

3. 企业纳税年度发生的亏损,准予向以后年度结转,用以后年度的所得弥补,但结转年限最长不得超过五年。当弥补以前年度亏损为零时,利得税才进行征收。

4. 香港利得税的税率是定额税率。香港利得税税率为16.5%、不过对于年收入低于400万美元的小微企业,香港税局对其进行优惠,利得税税率减至8%这实际上是世界上最低的利得税税率。

我司的专业人士能作为您的税务代表.帮助您了解税务知识,并运用其获得最大优惠。

Income tax in Hong Kong

In this article information about specifics of the income tax in Hong Kong.

1. The Hong Kong tax system is based on the territorial principle. If the company’s profits were received outside of Hong Kong, there are legal ways not to pay corporate tax in Hong Kong. Income from foreign sources is not taxed, even if it was transferred to Hong Kong.

2. Legal entities that make business and profits on the territory of the state must pay income tax in Hong Kong on a regular basis. It also applies to other jurisdictions that are registered as tax residents in Hong Kong.

3. The company’s loss is accumulated for over a period of 5 years, and income tax will be accrued only after company’s full repayment loss.

4. In Hong Kong the corporate tax is progressive. Currently, the standard rate of corporate tax in Hong Kong is 16.5%. The tax rate for small corporations with income is less than 4 million GK dollars, the tax rate is only 8%. This is almost the lowest income tax rate in the world.

Our company helps to understand all the features of taxation in Hong Kong and can be your tax agent.

在此要感谢Asia Corp Prom的专业合伙人。

他们为我们在香港建立公司而后在中国大陆建立办事处提供了诸多帮助。因现在我住广州并且做一些生意,该办事处能够帮助我合法雇人并保证我司在中国的生意维持合法运营,同时让我申请到工作签证而得以在广州长期居住。他们专业的方法和关心总能够帮我到。谢谢!我再次推荐他们为值得信赖的合作伙伴。

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