認真討論 移左去英國, 生活質素係咪會差過香港?

我搵極稅局資料都係taxable
巴打介唔介意share 個tax case黎參考下

多謝你喎，真係認真答得好撚有建設性

留番係香港啦

首先，長揸已經唔使討論
因為計資產增值唔需要計稅

至於短炒
個案例我搵唔返但的確好多人引

搵咗陣都搵唔番個案例
但individual 短炒一般當賭博

我琴日講個案例係 Lee Yee Shing v CIR [FACV14/2007] 可以睇第95段關於 “factors relevant in determining whether a person who buys and sells shares is carrying on a business”

1.	engaging in regular and repetitive transactions;
2.	being engaged full time or mainly full time in buying and selling shares;
3.	relying on share trading as the sole or dominant source of income;
4.	owning or being employed in or closely associated with a business that is involved in share trading or broking, security analysis, fund management or the provision of financial information;
5.	having an office and staff to assist in researching or buying and selling shares;
6.	paying for trading, financial or market data or subscribing to trade and financial journals or services that provide such data;
7.	buying and selling selectively after carefully examining the history and prospects of a company or its shares;
8.	setting price targets for the re-selling of particular shares; 
9.	using a system or method, based on or guided by statistically validated rules, that seeks to reduce the element of chance;
10.	using computer programs with an automated set of rules that provide buy and sell signals, indicate how and when to trade and what numbers of shares should be bought or sold at particular times;
11.	assessing the likely direction of the market or particular classes of a shares as result of geopolitical events or changes in interest rates, the balance of payments, government policies, the price of oil, gold or particular commodities or in the value of currencies;
12.	using risk management strategies to manage capital and leverage and instruments such as stop-loss orders and options to protect investment in particular shares;
13.	systematically re-balancing the structure of the share portfolio to reflect different weightings for various classes of shares;
14.	engaging in arbitrage to exploit differences in share prices in different markets;
15.	allocating capital for share dealings;
16.	investing large sums;
17.	having a high turnover of shares;
18.	borrowing to finance purchases, particularly short term trades;
19.	having access to the management of companies or obtaining private company briefings;
20.	making company visits;
21.	intensively researching the businesses of companies and assessing their future profitability;
22.	using valuation methods such as comparable price/earnings or price/sales ratios or discounted cash flows to determine whether the market has undervalued particular shares;
23.	searching for catalysts such as the possible restructuring of the business of a company, the “spin-off” of unprofitable divisions or assets or potential takeovers which may unlock hidden value and cause the price of shares to rise after purchase;
24.	keeping detailed records of shares bought and sold; and
25.	keeping books of account that record the results of the dealings.

https://legalref.judiciary.hk/lrs/common/ju/ju_frame.jsp?DIS=59974

另外巴打你搵嗰個係關於source of profits 税例關於利得稅有兩個必要條件前者係香港做生意（即係我哋講緊嗰樣嘢）後者係利潤來源係香港境內 兩樣嘢係獨立分開睇

你做乜鳩？

https://www.visiongo.hsbc.com.hk/zh-HK/article/cktax_stock

我啱啱搵極都搵唔到個例
巴打讀law? 咁熟案例

Btw from kpmg
https://home.kpmg/xx/en/home/insights/2021/08/hong-kong-taxation-of-international-executives.html

Generally, personal investment income and capital gains are not subject to tax in Hong Kong (SAR).

thanks bro

你自己貼段嘢出嚟咪寫咗
ching股票都未買過唔好出嚟鳩噏好嗎？

本身做稅

樓主比較漏佐英國D牛扒又平又大塊呢個優點

搵唔到

非專科，單身，90後，快30，得130萬hkd，好唔好去uk搏下呢？有d 怯

唔帶幾球去果d, 7成會敗走返嚟

係 uk , 搵 500k 一年就叫高薪，扣完稅，月入得果 3雞嘢，錢都落哂正苦袋，連仔又贏

你一定要養一兩架車，平香港一半，但講緊係 7k, 你都要 3.5k 養一架，銀包冇錢，但可以住大屋

其實你呢個table上面已經寫明

"Some examples of the tests used to determine the source of the main types of other business profits are as follows"

清清楚楚寫明business profits

而家講緊散戶炒股根本完全兩回事

你條閪撚仲夠膽叫人搵case畀你

個tax case appeal到final court就係define "business"
單稅例就係散戶炒股, 同"business"唔係兩回事黎

巴打, 想問下關於單case
以下係hkicpa module D資料, 點解係taxable? 唔係應該non-taxable / non-deductible咩?

真係唔知 LP好多嘢錯 可能佢taxable=CIR favorable non-taxable=taxpayer favorable