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1. • • 本條例旨在修訂《稅務條例》,就購買知識產權所招致的資本開支擴闊利得稅扣稅範圍,以涵蓋表演者的經濟權利、受保護的布圖設計(拓樸圖)權利及受保護植物品種權利;容許就植物品種權利授權證的開支扣稅;將某些款項當作為須課稅的營業收入;及就相關事宜,訂定條文。
     www.elegislation.gov.hk/hk/2018/24!zh-Hant-HK

     gld chi Ord. 24 of 2018 Inland Revenue (Amendment) (No. 5) Ordinance 2018

2. www.elegislation.gov.hk › hk › cap112!enCap. 112 Inland Revenue Ordinance - e-Legislation

   www.elegislation.gov.hk › hk › cap112!en

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   條例年表. 憲報. 編輯修訂紀錄. 有用資料. 其他刊物. 香港法例的草擬和制定. 《香港法律草擬文體及實務指引》. 《香港法例的草擬和制定過程》. 相關文章.

3. www.elegislation.gov.hk › hk › 2018gld chi Ord. 24 of 2018 Inland Revenue (Amendment) (No. 5) ...

   www.elegislation.gov.hk › hk › 2018

   2018 年第24號條例. 印章位置. 行政長官林鄭月娥2018 年6 月28日. 本條例旨在修訂《稅務條例》,就購買知識產權所招致的資本開支擴闊利得稅扣稅範圍,以涵蓋表演者的經濟權利、受保護的布圖設計( 拓樸圖)權利及受保護植物品種權利;容許就植物品種權利授權證的開支扣稅;將某些款項當作為須課稅的營業收入;及就相關事宜,訂定條文。 [2018 年6 月29 日] 由立法會制定。 簡稱. 本條例可引稱為《2018 年稅務( 修訂) ( 第5 號)條例》。 修訂《稅務條例》 《稅務條例》( 第112 章) 現予修訂,修訂方式列於第3 至7條。 修訂第15 條( 某些款項須被當作是營業收入) 第15(1)(b) 條—— 廢除. 在“ 版權物料、” 之後而在“ 有關的知識”之前的所有字句. 代以.

4. www.elegislation.gov.hk › hk › cap112!enCap. 112 Inland Revenue Ordinance - e-Legislation

   www.elegislation.gov.hk › hk › cap112!en

   • 網頁紀錄

   If the chapter is also available in RTF format, you may go straight to the Download area at the bottom of the page to download and print the whole chapter RTF copy. Download. Version Date : 05/07/2024. Nil.

5. www.ird.gov.hk › eng › aboIRD : Ordinances Administered - Inland Revenue Department

   www.ird.gov.hk › eng › abo

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   The Commissioner of Inland Revenue, who also holds the statutory appointments of Collector of Stamp Revenue and Estate Duty Commissioner, is responsible for the administration of the following Ordinances and the Rules and Regulations made under these Ordinances.

6. www.ird.gov.hk › eng › taxIRD : Profits Tax - Inland Revenue Department

   www.ird.gov.hk › eng › tax

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   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.

7. www.gov.hk › en › residentsGovHK: Holding Over of Provisional Tax - 香港政府一站通簡

   www.gov.hk › en › residents

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   You may apply in writing for holding over of the whole or part of the provisional tax on the grounds as specified in the Inland Revenue Ordinance. Here you can learn more about the time limit, methods and grounds for application for holding over of provisional tax.

8. www.ird.gov.hk › eng › pdfDepartmental Interpretation And Practice Notes - No.24

   www.ird.gov.hk › eng › pdf

   NO. 24 (REVISED) PROFITS TAX. SERVICE COMPANY “TYPE II” ARRANGEMENTS. These notes are issued for the information of taxpayers and their tax representatives. They contain the Department’s interpretation and practices in relation to the law as it stood at the date of publication.