香港利得稅interest income點計

[匿名]

2010-03-14 6:11 am

係咪所有既interest income都唔洗計稅
定係剩係foreign interest income先唔洗計?
可以既話比D EXAMPLE黎參考下

更新1:

唔係CAPITAL NATURE 我係應付考試既...唔洗講得咁複雜

更新2:

例如INTEREST INCOME ON DEPOSIT IN HONG KONG咁又洗唔洗計?

回答 (1)

用戶2576

2010-03-14 4:56 pm

✔ 最佳答案

Yes. All interest income is not liable to tax now. The Hong Kong tax system
is based on the territorial concept. There are 3 sources of taxable income now. If you derive
employment
income (Salaries Tax), rental income (Property Tax)
or business
profits (Profits Tax) from Hong Kong, you may be
liable to
tax here whether you are a Hong Kong resident or
not.
As there is no such interest tax, it is then not a crucial issue whether the interest income is of capital or revenue in nature.
Interest income on deposit is not liable for tax. For more information, please go to the website :

http://www.ird.gov.hk/eng/tax/noc.htm

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