第24册第2增订本
出版日期: 2010年4月
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已出版的个案摘要
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案件编号 |
下载 |
补加税评税 |
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逾期提交课税年度利得税报税表 – 补加税罚款的主要作用 – 不依期提交报税表罚款的原则 – 税务局局长无权调整已评定的补加税 – 浪费委员会及税务局资源 – 《税务条例》第68(4)、68(8)(a)、68(9)、82A及82B条 |
D34/09 |
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利得税 – 《税务条例》第68(8)、82A及82B(3)条 |
D27/09 |
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salaries tax– ss 68(1A), 68(8)(a), 68(9) and 82B(3) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D42/09 |
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个人入息课税 |
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物业按揭贷款利息扣减 — 补加评税6年追溯期 —《税务条例》第42(1)、60(1)及68(4)条 |
D40/09 |
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利得税 |
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sale and purchase of properties – whether a mere nominee – whether purported arrangement artificial or fictitious – ss 2, 14(1), 16(1), 26(b), 61 and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D39/09 |
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sale of land – whether trading or sale of capital assets – ss 2, 14(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) [英文案例] |
D32/09 |
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物业税 |
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代价 – 租金 – 租约中的租金是否有效地分配为租金及其它费用 – 《税务条例》第68(4)条 |
D38/09 |
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薪俸税 |
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assessable income – salaries tax paid by employer – employer paid provisional tax in excess of actual tax liability – whether constituted perquisite – s 9(1) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D41/09 |
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mere assertions and sketchy evidence – ss 8(1), 9(1), 11B, 11D, 16(1), 17(1), 61, 66(3), 68(4), 70 and 70A of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D36/09 |
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whether or not only that part of the Taxpayer’s employment income attributable to his services in Hong Kong be chargeable to salaries tax under s 8(1A)(a) of the Inland Revenue Ordinance (‘IRO’) – source of employment income – totality of facts test – ss 8(1), 61 and 68(4) of the IRO [英文案例] |
D35/09 |
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whether reimbursement of health care insurance from the employer should be chargeable to tax – ss 9(1), 12(1)(a) and 68(4) of the Inland Revenue Ordinance (‘IRO’) [英文案例] |
D37/09 |
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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2010年3月31日的状况),请见附件。