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1 SUMMARY
2 (1) 259 (2) 259 (3) (1) 260 (2) 261 (3) (1) 262 (2) 266 (3) 267 (4) (1) 268 (2) 269 (3) 269 (4) 270 (5) 270 (6) 270 (7) 271 (8) (1) 271 (2) DIPN ,
3 50 (1) GDP 34 CPI ,000HK$7 8,000 1 HK$= (2) (1,000 HK$) (%) 9,321, ,586, ,600, ,127, ,123, ,866, ,771, ,617, ,957, ,247, ,220, (1) Inland Revenue OrdinanceIRO IRO 1947 Inland Revenue DepartmentIRD Departmental Interpretation and Practice NotesDIPN DIPN IRD (3) 2 3 (Legislative council) (2) 16.50% 15% 15% 4 HK$ 2% 4 HK$ 8 HK$ 7% 8 HK$ 12 HK$ 12% 12 HK$ 17% 15% 259
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6 (1) Company Registry IRD Business Registry 2011 IRO () () () () IRO IRD DIPN 21 Locality of profits () Tax Reserve Certificates () 262
7 Capital Assets Revenue Nature Capital Nature Industrial Building or structure Commercial Building or structuremachinery or Plant IRO IRO IRD IRD IRD IRD Block Extension Scheme (8)(9) Block Extension Scheme
8 IRD / % 2008/ % 2009/ % 2010/ % 2011/ % 2012/ % 2013/ % IRO () / IRD IRD () 30 () () () 30 ()() 264
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10 RP PS TNMM IRD C DIPN 48APA ,000 HK$10 4,000 4,000 HK$5 2,000 2,000 HK$2 6,000 5 Pre-filing APA 6 APA Formal application Collateral Issue Analysis and evaluation Negotiation and agreement Drafting, execution and monitoring APA 1824 APA (2) /14 12 HK$ HK$312 7 HK$91 10 HK$ IRD 1 266
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