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第2冊第7增訂本

出版日期:1988年5月

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已出版的個案摘要

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  案件編號 下載
個人入息課稅評稅    

Whether property tax paid in respect of certain vacant properties the Appellant owned ought, by virtue of Section 43(2B)(c) of the Inland Revenue Ordinance, to be set off against the total of taxable income from other sources   [英文案例]

D66/86 下載 D66/86 (DOC) - 英文本 下載 D66/86 (PDF) - 英文本
利得稅    

Section 82A of the Inland Revenue Ordinance—whether additional tax excessive   [英文案例]

D60/86 下載 D60/86 (DOC) - 英文本 下載 D60/86 (PDF) - 英文本

Sections 14 and 15(l)(f) of the Inland Revenue Ordinance—whether interest earned from certain deposits assessable to profits tax after 1 April 1984 following the 1984 amendment to the Inland Revenue Ordinance   [英文案例]

D15/87 下載 D15/87 (DOC) - 英文本 下載 D15/87 (PDF) - 英文本

Sections 14 and 15(l)(g) of the Inland Revenue Ordinance—whether interest earned from the "clients account" was in respect of the funds of the profession and assessable profit   [英文案例]

D17/87 下載 D17/87 (DOC) - 英文本 下載 D17/87 (PDF) - 英文本

Whether compensation received from the Hong Kong Government was taxable in the year of assessment 1981/82    [英文案例]

D23/87 下載 D23/87 (DOC) - 英文本 下載 D23/87 (PDF) - 英文本

Whether profit arising from the purchase and resale of the flat in which the Appellant was living constituted a trading transaction   [英文案例]

D14/87 下載 D14/87 (DOC) - 英文本 下載 D14/87 (PDF) - 英文本
薪俸稅    

Section 12(1) of the Inland Revenue Ordinance—whether payment in lieu of notice allowable as a deduction from the assessable income   [英文案例]

D2/87 下載 D2/87 (DOC) - 英文本 下載 D2/87 (PDF) - 英文本

Section 12(1) of the Inland Revenue Ordinance—whether transportation expenses incurred by the Appellant were deductible from his assessable income   [英文案例]

D25/87 下載 D25/87 (DOC) - 英文本 下載 D25/87 (PDF) - 英文本

Section 12(l)(a) of the Inland Revenue Ordinance—whether the Appellant was entitled to deduct subscription paid to a professional institute   [英文案例]

D24/87 下載 D24/87 (DOC) - 英文本 下載 D24/87 (PDF) - 英文本

Section 8 of the Inland Revenue Ordinance—whether an employee of a foreign company is subject to salaries tax and whether any exemption can be granted for the time spent outside Hong Kong   [英文案例]

D16/87 下載 D16/87 (DOC) - 英文本 下載 D16/87 (PDF) - 英文本

Section 82A of the Inland Revenue Ordinance—whether additional tax assessments were excessive   [英文案例]

D18/87 下載 D18/87 (DOC) - 英文本 下載 D18/87 (PDF) - 英文本

Section 9(1) and (2) of the Inland Revenue Ordinance—whether a Government Servant should be assessed on financial assistance received under Government's home purchase scheme as well as on the value of the departmental quarters provided rent free for operational reasons   [英文案例]

D33/84 下載 D33/84 (DOC) - 英文本 下載 D33/84 (PDF) - 英文本

Section 9(1) of the Inland Revenue Ordinance—whether a government servant should be assessed on the allowances he received under Government's Home Purchase Scheme   [英文案例]

D9/87 下載 D9/87 (DOC) - 英文本 下載 D9/87 (PDF) - 英文本

Section 9(1) of the Inland Revenue Ordinance—whether the school fees paid by an employer in respect of an employee's daughter constituting income assessable to salaries tax under Section 9(1) of the Inland Revenue Ordinance   [英文案例]

D55/86 下載 D55/86 (DOC) - 英文本 下載 D55/86 (PDF) - 英文本
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