2011年8月5日星期五

reviews tax foundation

Hong Kong company registration reviews tax foundation
What is review a tax?
It is a tax office to examine analysis process towards registering the declaring of taxpayer form, financial report of company and attaching report data in Hong Kong at being one of mid-term accuracy, reliability,Company Formationto Hong Kong company be expect the accuracy, reliability declaring carry on comprehensive valuation.

Hong Kong company registration reviews the foundation of tax:
1, the profit tax of Hong Kong company according to taxing a year inside of should review tax profits but collect.For settle accounts the business of debt item yearly, should review tax profits is according to at the profits calculation earned by the fiscal year of be over inside the relevant taxation year;As for start practice after April 1, 1974 or that day but debt item balance of accounts date every year up to same day of business, should review tax profits total amount then with start practice acquisition get of press the tax example profits equality that adjusts an empress.At relevant taxation year inside, the executive root of whiskers assesses according to last the Year 1's of the profits pay 1 to temporary pay a tax.When the profits concerning year at once the year assesses after, first will will have been already paid of temporary pay a tax to in order to offset should pay concerning the year of profit tax, if have surplus, then in order to offset the temporary paying of the next year a tax.

2, conducts in stop Hong Kong company of business, some circumstance beards specially handle, besides which,Hong Kong company registers generally speaking, in response to certificate tax profits according to up a tax an annual radicle period to end hereafter go to stop business date the profits calculation earned.

3, such as don't  reside harbor personage with reside harbor personage management business, but management of the method make should reside harbor the personage have never been less than a common independent camp from the accrual or the acquisition profits company can get of profits, this business can be seen as should don't  reside harbor the personage conducts in this harbor of business, but with should live in the personage of Hong Kong for agent.

Don't  reside harbor personage from above-mentioned intercept and seize amount of money, and don't  reside harbor the entertainer or athlete is in Hong Kong with his entertainer or the amount of money gained by athlete identity performance all the beard pay a tax.This can to payment or with transfer way payment with above-mentioned don't  reside harbor of the personage's personage name collect.The personage who pays or pays these amount of money by transfering, the beard is in its payment or with transfer payment from start to button up to enough pay the amount of money that should pay tax dues in these amount of money.

4, reside harbor generation sell person's beard each time every 3 months toward Department of Taxation bureau chief declare him the generation don't  reside harbor to consign person be of total sales, and the beard pay equal to total amount's 1% amount of money to Department of Taxation bureau chief, but agree at Department of Taxation bureau chief under, can pay the quantity of less.

5, if don't  reside the harbor personage's business head office is established Hong Kong outside the place, but the account can not show that that line of permanence of company that establishes in Hong Kong handles affairs dwelling place actually get of profits, while carrying on reviewing a tax, shoulding halt the profits of harbor branch office will compute by comparison,Offshore Company Formation then the profits of Hong Kong branch office is in the profits total amount have of ratio, equality hereat the sales amount of branch office is in the business total amount the ratio had.
In addition, tax administration regulation to don't  reside harbor ship owner or don't  reside a harbor airplane east the lord is in their boats and ships visit Hong Kong waters or their airplane landings airports in Hong Kong as well have clear statement rules.Can search further detail toward the Department of Taxation

6, don't  live the personage of Hong Kong and for don't  reside harbor the personage serves of agent:do not  reside harbor personage such as conduct any profession, profession or business but Be acquired to Hong Kong creation in Hong Kong or must from all profitses of Hong Kong, all the beard pay a tax.This can directly to should don't  reside harbor personage or his the agent collect, but in spite of that agent have already physically denied to take income profits.Department of Taxation also can from should don't  reside to recover this tax dues in the harbor personage's property, can also dun for to the agent.Agent have to from reside and reserve enough amount of money in the harbor personage's property to fully pay a tax.

7, if the profits canned not make sure to don't  reside harbor that the personage conducts profession, profession or business and actually gets in Hong Kong, Department of Taxation can according to the business' sales amount in this harbor, according to the profits of the percentage calculation acquisition of one reasonable.

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