Hong Kong Tax!!!十分需要你的幫助!!10分!
2007-12-02 11:38 pm
1..什麼的interest 是要計 in profit tax? 因為我見S15(1)(f),15(1)(g) and 15(1)(i) 中講interest received from corporation or person need to pay the interest tax,但另一方面又有一個exemption of interest income from bank deposits. what is secure a loan and interest flow back S16(2B)是什麼?2. what is the different between capital receipts and revenue receipts??3.what is the different between "provision of credit "and "operaton test"?4. What is the capital expenditure?請各位高手用中文回來,Thanks~
回答 (1)
2007-12-05 12:46 pm
✔ 最佳答案
1.什麼的interest 是要計 in profit tax?S.15(1)(f),(g)係有exemption order,但要留意個order不適用於兩個情況:
一. 財務機構e.g. 銀行 所賺o既利息要課稅
二. 如果d 公司deposit 舊錢o係銀行,作為佢向同一間銀行借貸o既抵押, 咁呢間公司由deposit所賺o既利息都要課稅.
secured loan test: 即係一間公司或佢o既associate,deposit左舊錢o係一間財務機構或佢o既associate. 然後, 呢間公司就向此財務機構借錢, 用 o個舊deposit作抵押. 如果由deposit所產生o既利息收入,唔駛立hk tax, 咁呢間公司o係還借貸利息比財務機構時,唔可以deduct, 即係用黎還息o既amount要課稅.
interest flow back test: 即係一間公司向一間財務機構借錢. 但原來間財務機構向呢間公司o既associate借錢. 到時, 你還息比財務機構, 間財務機構又還息比呢間公司o既associate.兜兜轉轉, 呢間公司就好似間接向自己associate借錢咁.
如果間associate由財務機構收到利息,而唔駛立hk tax (e.g. 在外國的母公司), 咁在hk o既公司,還息比財務機構,唔可以claim deduction,即係用黎還息o既amount要課稅.
希望幫到你,同希望有其他人答到你第d問題...因為我無時間打咁多字........
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