搜尋結果
A revised scheme, known as “the pooling system”, was introduced with effect from the 1980/81 year of assessment by the Inland Revenue (Amendment) (No. 4) Ordinance 1980. The calculation of depreciation allowances under the pooling system is basically provided by sections 39B, 39C and 39D.
Items qualifying for the same rate of annual allowance are grouped under one "pool". A balancing allowance is available only on cessation of a business to which there is no successor. A balancing charge can, however, arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole "pool" of assets to which the ...
該條例並沒有對“ 機械或工業裝置”提供詳盡無遺的定義,但該條例第 40條及《稅務規則》第 2條,卻有助確定什麼是“ 機械或工業裝置”,以計算折舊免稅額。. 以下是各項相關要點: y 第40(1) 條訂明,“ 提供機械或工業裝置的資本開支”包括為有關行業、專業或 ...
2021年11月23日 · Tax depreciation allowances for the expenditure of fixed assets are available to Hong Kong taxpayers subject to profits tax. It is normally granted on the condition that such fixed assets were acquired to generate assessable income for the taxpayer.
The amendments made to rules 3 and 5 by the Inland Revenue (Amendment) (No. 2) Ordinance 2016 (12 of 2016) apply only in ascertaining the profits in respect of which a person is chargeable to tax under Part 4 of the Ordinance—.
2024年3月1日 · Hong Kong taxpayers under profits tax are allowed tax depreciation allowances on the expenditure of fixed assets. It is usually given under the condition that these fixed assets were purchased to generate assessable income to the taxpayer.
繳交利得税的營商人士及有限公司可獲寬減2015/16 至2017/18課税年度最後評税75% 的税款,2015/16 及2016/17 課税年度每宗個案的寛減上限均為$20,000,而2017/18 課税年度每宗個案的寛減上限為$30,000。. 至於2018/19 至2020/21課税年度,營商人士及有限公司則可獲寬減100% 的利得 ...
Rates of depreciation 2. Method of Ascertainment, for the Purposes of Section 16 of the Ordinance, of the Extent to Which Outgoings and Expenses are Incurred in the Production of Profits in Respect of Which a Person is Chargeable to Tax under Part IV of the Ordinance. 2A.
An annual allowance is also given for depreciation at three prescribed rates on the reducing value of each of the three depreciation rate ‘pools’. The three prescribed rates are 10%, 20%, and 30%, and the reducing value of each of the three depreciation rate pools
2022年9月27日 · 香港利得税下的折旧免税额. 香港纳税人可享受固定资产支出的折旧免税额，但须缴纳 利得税。 授予折旧免税额的常规条件是，纳税人购置的固定资产将 产生应课税收入。 但是，根据香港税法，在计算实体的利得税负债时，资本支出本质上不可扣税。 因此，固定资产支出（如自用/租赁物业、办公家具和设备、机动车辆、计算机硬件和软件以及制造机械） 通常被视为资本性质，不能免税，但可能有资格享受税收折旧减免。 下面我们将一起了解折旧项下可能适用的不同类型的减免。 折旧免税额的类型. 授予纳税人的折旧免税额类型通常取决于所购固定资产的性质。 以下基本信息可作为一般参考： 注：计算首期/每年免税额的前提是，这些资产是由纳税人一手购入。 如果是二手购入的资产，则将采用不同的计算方法。 申请折旧时的要点.
