第35册第2增订本

出版日期: 2021年6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
附加评税 – 产生利润的地方 – 上诉人的业务及内地的厂房是否同一个体 – 利润中的百分之五十是否可视为离岸利润 – 扣除 – 指明资本开支 – 例外固定资产或订明固定资产 – 租约 – 折旧免税额 – 建筑物免税额 – 《税务条例》(下称「该条例」)第2, 14, 16, 16G, 17, 18F, 33A, 34, 37A, 39B, 39E, 68(4), 68(9)条	D18/19
correction of profits tax return under section 70A of the Inland Revenue Ordinance – ‘Profits Tax Return – Fair Value Accounting’ section of the Department’s website – whether the loss is deductible from the taxpayer’s assessable profits – whether such ‘error’ in the tax computation was within the meaning of section 70A of the Ordinance [英文案例]	D24/19
出售住宅物业–购入时的意图–举证责任须由上诉人承担–《税务条例》第14(1)条及第68(4)条	D20/19
special annual bonus – whether deductible for the purpose of profits tax – whether incurred ‘in the production of profits’ – whether preferential dividends – sections 16, 17, 68(4), (8) & (9) of and Part 1 of Schedule 5 to the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]	D19/19
薪俸税
deduction of expenses under salaries tax – ‘wholly, exclusively and necessarily’ incurred in the production of the assessable income – sections 12(1)(a), 66, 68(4) of the Inland Revenue Ordinance (the ‘IRO’) [英文案例]	D23/19
单亲免税额 – 有关人士在该课税年度内任何时间是否属已婚且并非与其配偶分开居住 – 上诉人是否须支付讼费 – 《税务条例》(第112章)第32(1), (2)及68(9)条(「《税例》」)	D22/19
whether income arising in or derived from Hong Kong – factors to be taken into account to identify the locality of the source of income – whether exempted from charge to salaries tax as a crew of an aircraft – section 8 of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]	D17/19
whether services in connection with employment rendered outside Hong Kong– sections 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance [英文案例]	D21/19

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2021年2月28日的状况)，请见附件。