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2024年5月2日 · 你可從應課税入息中扣除強制性公積金計劃或認可職業退休計劃的部分供款。 本文介紹此兩種供款的可扣除金額,以及僱員和自僱人士在不同情況下可申請的扣除金金額。 強制性公積金計劃(簡稱「強積金計劃」) 根據《税務條例》,你可扣除強積金計劃的強制性供款。 如你是繳納薪俸税的僱員,在計算應課税入息時可扣除強積金計劃的強制性供款。 如你是繳納利得税的自僱人士,在計算應課税利潤時可扣除強制性的自我供款。 每一個課税年度最高可獲扣除額為 : 僱員. 以下例子解釋僱員在不同情況下的税務處理情況: 例子一:單一入息來源──一般情況. 在2023/24課税年度,一名僱員如無其他兼職,一般情況如下: 例子二:無固定薪酬.
香港一直參與海牙判決項目,包括作爲中國代表團成員出席特別委員會的會議。. 有關海牙判決項目的更多資料,可參考以下網頁: https: //www.hcch.net/en/projects/legislative-projects/judgments (該網頁並沒有提供中文版本)( 最後瀏覽: 2018 年7 月30 日) 。. 有關海牙判決公約草案 ...
This paper sets out our proposals to regulate and phase down the production and consumption of hydrofluorocarbons (HFCs) in Hong Kong for fulfilling Hong Kong’s obligations under the Kigali Amendment to the Montreal Protocol on Substances that Deplete the Ozone Layer. Key Elements of the Kigali Amendment . 2.
BETWEEN SECRETARY FOR JUSTICE and PERSONS CONDUCTING THEMSELVES IN ANY OF THE ACTS PROHIBITED UNDERPARAGRAPH l(a), (b), (c) OR(d) OF THE INDORSEMENT OF CLAIM ORDER Dated this 28th day of July 2023 st G/F Fax: ...
1. In October 2016, the Department of Justice of the Government of the Hong Kong Special Administrative Region (“HKSAR”) launched the first public consultation on “The 2016 Preliminary Draft Convention on the Recognition and Enforcement of Foreign
GovHK - one-stop portal of the Hong Kong SAR Government / 香港政府一站通
2024年5月2日 · The amendment ordinance provides tax deductions for qualifying annuity premiums and tax deductible MPF voluntary contributions (TVC) under salaries tax and personal assessment. The deductions are applicable to a year of assessment commencing on or after 1 April 2019 (i.e. year of assessment 2019/20 onwards).