香港和內地有否以下2種稅項?

In HK, dividend income and capital gain are exempted from profits tax. However a gain on disposal of shares can be deemed to be trading nature or capital nature and that depend on circumstances of the transaction (what we call 6 badges of trade, including frequency of transaction, reason to disposal, way of financing etc). You shall ask your auditor for details.

" Persons, including corporations, partnerships, trustees and bodies of persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business. "

"Dividends received from a corporation which is subject to Hong Kong Profits Tax, as well as amounts already included in the assessable profits of other persons chargeable to Profits Tax (e.g. shares of profits from joint ventures) are excluded from the assessable profits of the recipient."

Porfits tax is 16.5%