✔ 最佳答案
HK Taxes & duties include
1) 利得稅 Profits Tax - for all company set up in HK
2) 薪俸稅 Salaries Tax - for all HK residents who earn income
3) 物業稅Property Tax - for all properties in HK
4) 個人入息課稅 Personal Assessment - for all HK residents
5) 印花稅 Stamp Duty - for 租約 lease、物業售賣轉易契 Agreement for sales property、住宅物業買賣協議 Conveyance on sale 、and 香港證券的轉讓 HK stock transfer
6) 博彩稅 Betting Duty - 例如六合彩 (Mark Six)
7) 酒店房租稅 Hotel Accommodation Tax
8) 車輛首次登記稅 Vehicle first registration tax
HKSAR is a free port. There is no tariff on general imports. However, there is duty on some dutiable commodities (應課稅品). Such as liquors, tobacco, hydrocarbon oil and methyl alcohol. This is prepaid by the seller and included in the price, so it often goes unnoticed. Duties on these goods raise revenue for the general administration and for development projects, while at the same time help to keep general tax levels low.
The Customs and Excise Department is responsible for enforcing the law for collection of duties and protection of revenue.
1) 酒類 (liquor) - 包括葡萄酒及部份飲用酒類稅款
2) 煙草 (tobacco) - 包括香煙及雪茄(cigarettes & cigars)
3) 碳氫油類 (hydrocarbon oi)
(a) 飛機燃油 aircraft spirit
(b) 輕質柴油 light diesel oil
(c) 汽油 (含鉛汽油) motor spirit (leaded petrol)
(d) 汽油 ( 無鉛汽油) motor spirit (unleaded petrol) ,and
(e) 超低含硫量柴油 ultra low sulphur diesel
4)甲醇 (methyl alcohol)
至於 allowance 方面,個人的便有個人免稅額(Personal allowance),夫婦免稅額,子女免稅額(Child allowance),父母免稅額(Parent allowance)。供樓利息(Housing loan interest) 、強積金(MPF)、進修(Study)、捐款(Donation) 等等減免優惠。
公司方面只有利息收入(Interest income) 免稅,強積金 (MPF)、捐款(Donation) 等等減免優惠。
物業稅方面則只有每年20%的標準免稅額 Statutory Allowance。