香港税务手册英文版.pdfVIP

Hong Kong Tax Pocket Guide 2006/2007 HONG KONG TAX 2006/2007 A POCKET GUIDE A SUMMARY OF HONG KONG TAXATION The information in this booklet is based on current taxation laws and practices including legislative proposals and measures contained in the 2006/2007 Hong Kong Budget announced on 22 February 2006. Legislative proposals do not become law until their enactment and may be modified by the Legislative Council in the meantime. CONTENTS Page INCOME TAX  – A Schedular System – Basis of Taxation – Personal Assessment SALARIES TAX 2-8 – Rates of Tax – Personal Allowances – Deductions – Tax Thresholds – Basis of Taxation – Perquisites and Exemptions – Compensation for Loss of Employment – Married Persons – Collection – Statutory Obligations of Employers – Mandatory Provident Fund PROFITS TAX 9-6 – Rates of Tax – Basis of Taxation – Profits Deemed to be Taxable in Hong Kong – Interest Income Exemption – Allowable Deductions – Losses – Special Classes of Taxpayer/Income – Collection – Capital Allowances – Industrial Buildings – Commercial Buildings – Plant and Machinery – Refurbishment Concession – Sale and Leaseback and Leveraged Leasing PROPERTY TAX 7 – Basis of Taxation – Exemptions and Reliefs – Net Assessable Value