香港使用 Schedular Tax System Concept, what does it mean?

The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in other jurisdictions that are or were closely related to the United Kingdom, such as Hong Kong.

Under the source rule, tax is only levied on a source of income or gain if there is a specific provision taxing that income or gain. The levies to tax on income were original set out in Schedules to the Income Tax Act of UK or that of Inland Revenue Ordinance in Hong Kong.

In the United Kingdom the source rule applies. This means that something is taxed only if there is a specific provision bringing it within the charge to tax. Accordingly, profits are only charged to corporation tax if they fall within one of the following, and are not otherwise exempted by an explicit provision of the Taxes Acts.

In Hong Kong, similar concept applies. Hong Kong has a scheduler system of income tax. The inland revenue ordinance charges income from hong kong employment or pensions to salaries tax, profits from a HK trade or business to profits tax, and income from real estate to property tax. Any income that is not within any one of the these schedules or categories is not subject to tax. HK does not impose any payroll, turnover, sales , value - added , gift or captial gains taxes.

Schedular Tax System: all income be happened in Hong Kong


Profit tax
salaries tax
Property tax
Stamp duty