第23册
出版日期: 2008年12月
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已出版的个案摘要
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案件编号 |
下载 |
利得税 |
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whether notice of appeal out of time - whether a valid notice of appeal - extension of time - any arguable ground of appeal - consent to rely on new grounds - s 66(1), 66(1)(a) and 66(3) of the Inland Revenue Ordinance [英文案例] |
D7/08 |
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whether or not the taxpayer's intention was to hold the shares on a long term basis — whether or not the taxpayer's stated intention was genuinely held, realistic and realisable — whether or not the premium paid and accounted to the taxpayer in one year on the issue of the warrants could be assessed in another year of tax assessment — ss 60, 64 and 82A of the Inland Revenue Ordinance — whether or not failure to determine an objection "within a reasonable time" would have deprived her of jurisdiction or rendered her determination void [英文案例] |
D39/07 |
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买卖物业所得利润应否缴税 ─ 《税务条例》第2(1),14(1)条 |
D3/08 |
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物业税 |
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选择个人入息课税须符合的条件 –永久性居民或临时居民的意思 –《税务条例》第5、41及42A(1)条 |
D5/08 |
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薪俸税 |
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deductions — whether "necessary" or "essential" to the production of assessable income — overseas recognised retirement scheme — ss 2(1), 12, 26G and 68(4) of the Inland Revenue Ordinance ("IRO") — s 4(3) of the Mandatory Provident Fund Schemes Ordinance [英文案例] |
D11/08 |
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为取得专业弥偿的开支 – 是否可扣除的开支 – 《税务条例》(税例)第12(1)(a)条 |
D2/08 |
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holiday benefit — exception - whether artificial or fictitious — ss 9(1)(a), 8(1) and 61 of the Inland Revenue Ordinance ("IRO") [英文案例] |
D9/08 |
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share allotment by virtue of employment — discount for moratorium period — ss 8(1)(a), 8( 1A )(c), 9(1), 11B, & 68(4) of the Inland Revenue Ordinance ("IRO") [英文案例] |
D10/08 |
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source of employment — whether service performed in Hong Kong [英文案例] |
D1/08 |
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提供的个人服务是有关公司的生意入息还是个人的受僱入息 ─ 《税务条例》第9A(1),(3),(4)条 |
D4/08 |
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注:未完成的上诉的最新状况会列於「原讼法庭税务上诉案件列表」或「上诉法庭/终审法院税务上诉案件列表」。如上诉已有最终结果,该上诉案的状况会列於上述其中一表,并於下期的税务上诉案例中不获刊载。
如要查看「原讼法庭/上诉法庭/终审法院税务上诉案件列表」(截至2008年8月31日的状况),请见附件。