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第2冊第5增訂本

出版日期:1987年7月

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已出版的個案摘要

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  案件編號 下載
利得稅    

Profits Tax—Date of Commencement of business in relation to development of vacant sites and eventual sale of buildings erected thereon   [英文案例]

D3/86 下載 D3/86 (DOC) - 英文本 下載 D3/86 (PDF) - 英文本

Profits Tax—whether exchange gains arising from the translation of Company's assets in foreign currencies into Hong Kong Dollars at year end chargeable to profits tax—whether the gains on disposal of locally quoted shares correctly included in the assessable profits   [英文案例]

D35/86 下載 D35/86 (DOC) - 英文本 下載 D35/86 (PDF) - 英文本

Profits Tax—whether loss on scrapping certain carpets and loss on the sale of other carpets "expenses" within the meaning of Section 16(1) of the Inland Revenue Ordinance so as to qualify for deduction from taxable profits   [英文案例]

D12/86 下載 D12/86 (DOC) - 英文本 下載 D12/86 (PDF) - 英文本

Profits Tax—whether the profits from the sale and purchase of timber arising in or derived from Hong Kong    [英文案例]

D38/86 下載 D38/86 (DOC) - 英文本 下載 D38/86 (PDF) - 英文本

Profits Tax—whether unrealized exchange gains shown as profits in the accounts of a registered deposit-taking company taxable pursuant to Section 14 of the Inland Revenue Ordinance   [英文案例]

D36/86 下載 D36/86 (DOC) - 英文本 下載 D36/86 (PDF) - 英文本
薪俸稅    

Salaries Tax—child allowance claim under Section 42B(l)(c) of the Inland Revenue Ordinance—the definition of "child" in Section 43A of the Inland Revenue Ordinance   [英文案例]

D8/86 下載 D8/86 (DOC) - 英文本 下載 D8/86 (PDF) - 英文本

Salaries Tax—Income arising in or derived from Hong Kong under Section 8(1) of the Inland Revenue Ordinance Cap. 112—employee on secondment to Macau but paid by Hong Kong office   [英文案例]

D17/86 下載 D17/86 (DOC) - 英文本 下載 D17/86 (PDF) - 英文本

Salaries Tax—Section 9(2) of the Inland Revenue Ordinance—whether removal expenses paid to the Appellant by his employer, Hong Kong Government, be included in his assessable income and taken into account for the purpose of calculating rental value   [英文案例]

D25/86 下載 D25/86 (DOC) - 英文本 下載 D25/86 (PDF) - 英文本

Salaries Tax—Section 9(l)(c) of the Inland Revenue Ordinance—whether the "rent" paid to the Government for the place of residence the amount of 7.5% of the salary or the amount of 7.5% of the salary plus the fixed service charge of $400 per month   [英文案例]

D41/86 下載 D41/86 (DOC) - 英文本 下載 D41/86 (PDF) - 英文本

Salaries Tax—whether contract gratuity a component of the total income when assessing the value of quarters under Section 9(1) and (2) of the Inland Revenue Ordinance—Person in continuous employment   [英文案例]

D14/86 下載 D14/86 (DOC) - 英文本 下載 D14/86 (PDF) - 英文本
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