Persons, including corporations, partnerships, trustees and bodies of persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business. There is therefore no distinction made between residents and non-residents. A resident may therefore derive profits from abroad without suffering tax; conversely, a non-resident may suffer tax on profits arising in Hong Kong. The question of whether a business is carried on in Hong Kong and whether profits are derived from Hong Kong is largely one of fact, however some guidance on the principles applied can be found in cases which have been considered by the Hong Kong Courts and the Privy Council. No tax is levied on profits arising abroad, even if they are remitted to Hong Kong.
If a person sells his flat or any property as part of a scheme of profit-making, it will be regarded as a business and he is required to pay tax on any profit he may make.
Persons, including corporations, partnerships, trustees and bodies of persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits
有菜美琉柚子2021-11-14 09:25:44
重點唔係persons呀 on9
係trade呀
Collagen2021-11-14 09:35:03
似乎重點係business喎叻仔
If a person sells his flat or any property as part of a scheme of profit-making, it will be regarded as a business and he is required to pay tax on any profit he may make.
有菜美琉柚子2021-11-14 09:37:10
你唔好狂po同一段廢話就當自己識啦
6 badges of trade 識唔識呀?
唔識google下啦
恰似你的溫柔2021-11-14 09:40:44
傻散自己炒股點會係trade/business/profession
Collagen2021-11-14 09:42:55
既然你話要做testing點解老散炒股就一定唔駛?
老散唔駛test?
KisaCCC2021-11-14 09:46:27
上斜棍仔死火起唔到步應該唔會比人狂呠
豬黑baka2021-11-14 09:50:02
信個政府你監控我又如何
Collagen2021-11-14 09:59:11
個人名買賣樓都有機比稅局捉carry on business charge profits tax
炒股frequency 同holding time都密過炒樓反而唔中?