可否一一的揭秘
2021-05-05 15:59:11
一般而言,用個人名義買賣股票,由於不屬於日常經營,賺錢是不需要納稅, 但相反,買賣股票賠錢亦不可以用作扣減利得稅(以往曾經有人向法院上訴, 要求稅務局就個人買賣股票賠錢要求扣稅,而最後納稅人的案件是輸了, 結論是由於個人名義買賣股票非不屬於經營生意,所以任務賠錢都不可用作扣減利得稅, 相反, 賺錢亦無需納稅。
☝️
我google到咁寫。。。
Kiyaa
2021-05-05 16:12:30
(1)Subject to the provisions of this Ordinance, profits tax shall be charged for each year of assessment on every person carrying on a trade, profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade, profession or business (excluding profits arising from the sale of capital assets) as ascertained in accordance with this Part.
稅例就咁寫,所以要睇你點睇呢個定義嗱