又會突然係度出現一個咁technical既discussion
其實要唔要打稅係要一層層咁睇 利得稅既主要3大元素
1)carry on business in HK
2) profits arising / derived from HK
3) not capital gain
基本上要中哂3樣先要打利得稅 而每個point都有好深層次既分析同case law去support 基本上佢地係冇劃一既準則 而係睇matters of fact
所以淨係講散戶係唔係carries on business in HK已經可以好多野分析 有一點就係 一個person就算佢唔register as business 例如申請BR or incorporate 佢都可以carries on business
亦都有其他師兄分享用6 badges of trade去determine買賣行為/收益係唔係capital gain 都係一個好重要既concept 想知先講多啲
利申:唔識