单元四税务策划.PDFVIP

Module 4 – Taxation and Tax Planning 單元四 稅務策劃 I Tax Scope 考試範圍 1 The tax system 稅務制度 Topic 課題 1.1 Interpretation of Ordinance 解釋條例 2 Tax administration 稅制管理 2.1 Taxpayers’ Rights and Obligations 納稅人的權利與義務 2.2 Penalty and Offences 違規與刑罰 2.3 Assessment and Payment of Tax 評稅與納稅 2.4 Objection and Appeals 上訴 3 Tax Planning Principles 稅務策劃原則 3.1 Anti-avoidance legislation 反避稅條例 3.2 Tax Planning and Pitfalls 稅務策劃和陷阱 3.3 Advance Rulings 事先裁定 II Property Tax 物業稅 4 Liability to Property Tax 物業稅的法律責任 5 Determination of Assessable Value 釐定應課稅價值 5.1 Deductions 扣除 5.2 Exemptions Reliefs 豁免及寬免 III Salaries