SUMMARY 2014 26 4 26 5 30 257
258 259 259 (1) 259 (2) 259 (3) 260 260 (1) 260 (2) 261 (3) 261 262 (1) 262 (2) 266 (3) 267 (4) 268 268 (1) 268 (2) 269 (3) 269 (4) 270 (5) 270 (6) 270 (7) 271 (8) 271 271 (1) 271 (2) DIPN 47 272 721 2013 93 2 3,000 2012 10 258
50 (1) 2014 2 2014-15 10 GDP 34 CPI 4.6 18 6,000HK$7 8,000 1 HK$=13 2012-13 (2) (1,000 HK$) (%) 9,321,552 2.7 20,586,000 6 242,600,888 70.9 8,127,405 2.4 1,123,234 0.3 2,866,399 0.8 34,771,902 10.2 4,617,465 1.4 3,957,287 1.2 14,247,966 4.1 342,220,098 100 (1) Inland Revenue OrdinanceIRO IRO 1947 Inland Revenue DepartmentIRD Departmental Interpretation and Practice NotesDIPN DIPN IRD (3) 2 3 (Legislative council) (2) 16.50% 15% 15% 4 HK$ 2% 4 HK$ 8 HK$ 7% 8 HK$ 12 HK$ 12% 12 HK$ 17% 15% 259
Estate Duty 2006 2 11 Special Stamp DutySSD Buyer s Stump DutyBSD 2013 2 Ad valorem stamp dutyavd 200 HK$2 6,000 100 HK$1,300 AVD 1.5% 200 HK$ 2 (3) IRD IRD assessment Personal Assessment (1) IRD IRD Commissioner of Inland Revenue Deputy Commissioner Assistant Commissioner assessorinspector IRO 2 Commissioner s Unit 1 Unit 1 2 Unit 2 Headquarter s Unit 3 Unit 3 4 Unit 4 Assistant Commissioner IRD 稅 Revenue Tower IRD Board of Inland Revenue Financial Secretary 4 IRO 260
(2) 2,818 701 105 Tax-officer 1,061 ICT General Grade Staff 951 5845 45 5 (4) (3) Civil Service BureauCSB CSB CSB IRD (6) IRD CSB CSB IRD 56 IRD IRD (5) 261
(1) Company Registry IRD Business Registry 2011 IRO () () () () IRO IRD DIPN 21 Locality of profits () Tax Reserve Certificates () 262
Capital Assets Revenue Nature Capital Nature Industrial Building or structure Commercial Building or structuremachinery or Plant IRO 60 100 IRO IRD 4 1 3 31 5 IRD 1 3 31 4 IRD IRD Block Extension Scheme (8)(9) Block Extension Scheme 411130 4 30 1211231 8 15 11 3 31 1115 263
IRD 2 6 2007/08 17.5% 2008/09 16.5% 2009/10 16.5% 2010/11 16.5% 2011/12 16.5% 2012/13 16.5% 2013/14 16.5% IRO () 30 3016.5 4.95 30154.52013/14 10016.516.5 IRD IRD () 30 () () () 30 ()() 264
28 14 IRD 90 IRD IRD A DIPN 45 Relief from double IRD () () taxation due to transfer pricing or profit reallocation adjustment 2009 4 B DIPN 462009 12 OECD () CUP CP 265
RP PS TNMM IRD C DIPN 48APA 2012 3 2 35 8,000 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) 60 2013/14 12 HK$156 24 HK$312 7 HK$91 10 HK$130 4 1 3 31 IRD 1 266
3 31 4 IRD IRD 12 2 6 2007/08 16.00% 2008/09 15.00% 2009/10 15.00% 2010/11 15.00% 2011/12 15.00% 2012/13 15.00% 2013/14 15.00% 2013/14 15% 271217% IRD 1 IRD (3) 20 net assessable value 1997 IRO IRO () () () 3 1 267
IRD 6 2007/08 16.00% 2008/09 15.00% 2009/10 15.00% 2010/11 15.00% 2011/12 15.00% 2012/13 15.00% 2013/14 15.00% (4) Business Registration Fee Business Registration Ordinance IRD 3 2014 4 1 Fee2,000 HK$2 6,000 5,200 HK$6 7,600 Levy250 HK$3,250 750 HK$9,750 2,250 HK$2 9,500 5,950 HK$7 7,350 (10) Stamp Duty Stamp Duty Ordinance 2010 11 2 SSD 2012 11 BSD (11) 2014 2 2013 2 AVD 200 HK$2,600 100 HK$1,300 AVD 1.5%200 HK$2,600 2 (12) Excise Duty 30 4 (1) 1998 4 1 Advance Ruling 6 IRD 1 HK13 3 HK$39 IRD 268
2008/09 2009/10 2010/11 2011/12 2012/13 29 23 18 35 27 IRD 1993 Performance Pledge (2) 2008/09 2,290 528 884 319 2009/10 2,398 540 945 405 2010/11 2,359 542 1,060 340 2011/12 2,399 551 1,134 339 2012/13 2,575 552 1,223 353 (3) IRD 2001 4 IRD ICT The Assess First Audit Later system AFAL (15) Desk Audit Field AuditInvestigation 3 IRD 34 2012/13 17 5 17 2 5 2008/09 2009/10 2010/11 2011/12 2012/13 1,862 1,803 1,805 1,804 1,802 HK$ 9,084.70 12,192.80 19,470.10 34,083.40 16,348.00 HK$ 2,181.20 2,590.40 3,827.40 6,003.00 3,447.70 269
2008/09 2009/10 2010/11 2011/12 2012/13 218 206 234 226 207 HK$ 1,978.40 6,742.00 11,676.10 26,864.30 7,576.40 HK$ 527.1 1,240.50 2,193.20 4,356.70 1,523.80 2008/09 2009/10 2010/11 2011/12 2012/13 60,419 79,000 90,681 102,422 117,923 HK$ 257.6 365.2 393.1 442.5 461.7 HK$ 33.8 43.8 46.3 53.1 55.4 (4) 5% 6 IRD 10% IRD IRD (5) IRD Zero Tolerance Policy (19) 3 3 (20) (6) 2005 4 2013 3 47 270
2008/09 2009/10 2010/11 2011/12 2012/13 200,000 251,000 288,000 334,000 386,000 (7) 1 IRD Board of Review the Court of First InstanceCourt of Appealthe Court of Final Appeal 2008/09 2009/10 2010/11 2011/12 2012/13 64,214 69,391 67,049 72,662 72,299 106 103 149 156 128 20 13 16 15 12 (8) (23) 2010 (24) (1) Hong Kong, China 5 2010 OECD 29 12 (25) 271
1 2003 12 16 2010 11 2 2005 9 17 2010 12 3 2006 8 18 2011 3 4 2007 11 19 2011 4 5 2008 12 20 2011 6 6 2010 3 21 2011 10 7 2010 3 22 2011 11 8 2010 3 23 2012 2 9 2010 5 24 2012 4 10 2010 5 25 2012 6 11 2010 5 26 2012 11 12 2010 6 27 2013 1 13 2010 6 28 2013 4 14 2010 8 29 2013 5 15 2010 10 (2) DIPN 47 IRD 2010 3 OECD 6 DIPN 47 (26) 2013 6 2014 1 DIPN 47 IRO 49(1A) IRO 51(4AA) 49(1B) OECD IRD 2013 272
IRD subject person Notification and Review system under the Disclosure rules IRD IRD IRD 2010 11 25 2011 1 1 hr.pdfp34 (6) http://www.ird.gov.hk/eng/abo/org.htm (7) http://www.ird.gov.hk/dar/2012-13/table/en/ hr.pdf (8) Section 379 (1) of New Companies Ordinance (Cap 622) Case D12 (1994) 1 HKRC 80-262 (D29/93 IRBRD Vol 8, 211) (9) http://www.ird.gov.hk/eng/ese/bes.htm (10) http://www.ird.gov.hk/eng/pdf/brfee_table. pdf (11) http://www.ird.gov.hk/eng/tax/sdu.htm (12) http://www.ird.gov.hk/eng/faq/index.htm# avd (13) http://www.ird.gov.hk/dar/2012-13/table/en/ assessing.pdf (14) http://www.ird.gov.hk/dar/2012-13/table/en/ assessing.pdf (15) http://www.ird.gov.hk/eng/pdf/e_dipn11.pdf (16) http://www.ird.gov.hk/dar/2012-13/table/eng/ fai.pdf (17) http://www.ird.gov.hk/dar/2012-13/table/eng/ fai.pdf (18) http://www.ird.gov.hk/dar/2012-13/table/eng/ fai.pdf (19) http://www.ird.gov.hk/eng/ppr/pca.htm (20) http://www.ird.gov.hk/eng/tax/esem.htm (21) http://www.ird.gov.hk/dar/2012-13/table/en/ it. pdf (22) http://www.ird.gov.hk/dar/2012-13/table/en/ assessing.pdf (23) http://www.hkicpa.org.hk/en/registrationand-licensing/register-as-cpa/registrationrequirements/ (24) http://www.tihk.org.hk/v2/about (25) http://www.ird.gov.hk/eng/pol/dta.htm (26) http://www.ird.gov.hk/eng/pdf/e_dipn47.pdf (1) 2 5 (2) http://www.budget.gov.hk/2014/eng/pdf/sum rev_p_e.pdf (3) http://www.ird.gov.hk/eng/ppr/dip.htm (4) http://www.ird.gov.hk/dar/2012-13/table/en/ hr.pdf (5) http://www.ird.gov.hk/dar/2012-13/table/en/ 273