第35冊第2增訂本

出版日期: 2021年6月

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已出版的個案摘要

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	案件編號	下載
利得稅
附加評稅 – 產生利潤的地方 – 上訴人的業務及內地的廠房是否同一個體 – 利潤中的百分之五十是否可視為離岸利潤 – 扣除 – 指明資本開支 – 例外固定資產或訂明固定資產 – 租約 – 折舊免稅額 – 建築物免稅額 – 《稅務條例》(下稱「該條例」)第2, 14, 16, 16G, 17, 18F, 33A, 34, 37A, 39B, 39E, 68(4), 68(9)條	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
出售住宅物業–購入時的意圖–舉證責任須由上訴人承擔–《稅務條例》第14(1)條及第68(4)條	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
薪俸稅
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
單親免稅額 – 有關人士在該課稅年度內任何時間是否屬已婚且並非與其配偶分開居住 – 上訴人是否須支付訟費 – 《稅務條例》(第112章)第32(1), (2)及68(9)條(「《稅例》」)	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

註：未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果，該上訴案的狀況會列於上述其中一表，並於下期的稅務上訴案例中不獲刊載。

如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至2021年2月28日的狀況)，請見附件。