以下邊個係not assessable?點解?
1 interest on RMB deposit placced with a bank in mainland China
2 interest on tax reserve certificates
3 interest on hksar government bonds
希望有人解答到我
thx~~
interest income
2009-12-03 8:18 am
回答 (1)
2009-12-03 5:54 pm
✔ 最佳答案
其實好耐以前，香港政府已經唔收利息稅，而你講嘅三樣最後兩項都唔屬於可課稅利潤﹝請參考稅務條例第26A﹞。第一項可能要付香港利得稅但係大陸存款利息要納稅，而該稅項可以從利得稅內扣除。僅供參考！
參考: www.ird.gov.hk
收錄日期: 2021-05-01 22:59:40
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20091203000051KK00032