第37册第2增订本

出版日期: 2023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
利得税 – 上诉人购入及出售物业 – 买卖物业是属生意性质的投机活动或主要是作为家人的居所或是永久投资 – 买卖物业开支可否被扣除 – 可否扣除个人／已婚人士免税额及子女免税额 –《税务条例》（第112章）第16(1)、17(1)(a)、68(4)及70条（「税例」）	D21/22
Profits tax – whether or not the Appellant’s profits derived from the disposal of the property was trading profits – section 68(4) of the Inland Revenue Ordinance – the onus of proving that the profits tax assessment is excessive or incorrect is on the Appellant – short period of ownership supports the inference that the Property was acquired for trading – badges of trade (Decision in English)	D19/22
薪俸税
Salaries Tax – appeal out of time – whether the appeal is out of time; whether the reasons given by the appellant fall within ‘other reason cause’ category contained in sections 82B(1) and 82B(1A) of the Inland Revenue Ordinance – section 82B(1) and 82B(1A) of the Inland Revenue Ordinance (Decision in English)	D17/22
whether an employment income arose in or was derived from Hong Kong – gain on share option – Hong Kong sourced vs non-Hong Kong sourced employment – vesting period – services rendered in Hong Kong during non-Hong Kong sourced employment – time apportionment basis – sections 8, 8(1), 8(1A)(a), 8(1A)(b)(ii), 8(1A)(c), 8(1B), 9, 8(2D), 68(4) of the Inland Revenue Ordinance (the ‘IRO’) [Decision in English]	D16/22

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2023年2月28日的状况)，请见附件。