China Finance Executive Council

活动描述

境外税制系列——避税港(香港)为企业带来的机遇

本期价值要点

1. 了解香港基本税收政策，从根本认识为何香港被称之为避税港

2. 基于香港税收制度企业可实现的合理避税措施

香港税制简介

香港实行的税收制度，香港实行以直接税为主体的“避税港”税收制度，具有税种少、税率低、税负轻、征管简便的特点。

税种	介绍
利得税	香港政府规定，在香港经营任何行业、专业或业务而从该行业、专业或业务获得于香港产生或得自香港的所有利润(由出售资本资产所得的利润除外)的人士，包括法团、合伙商号、信托人或团体，均须缴税。而非来源于香港的利润就算货款汇入香港则无须征税。
薪俸税	香港政府规定，于香港产生或得自香港的职位、受雇工作及退休金而获得的入息，均须课缴薪俸税。而入息是否于香港或得自香港，决定于受雇工作的地点。
物业税	物业税是向香港土地及建筑物业主征收的税项，是以物业的应评税净值按标准税率计算。而法团在香港若出租物业从事商业用途，则会被视为在香港经营业务，而须就其物业收入缴纳利得税。

税种	税率计算
利得税	香港有限公司：16.5%；香港无限公司：15%。
薪俸税	薪俸税税率可以累进税率或标准税率计算，以缴税较少者为准:标准税率以净入息总额的15%计算和以薪俸税累进税率计算。
物业税	香港课税年度的物业税标准税率为15%。

演讲嘉宾

安永会计师事务所

议程安排

14:00 主持人开场

14:05 避税港(香港)为企业带来的机遇
1)香港税制概述

2)企业如何基于香港合理避税

3)香港在BVI架构中的地位

15:15 问答环节

15:30 会议结束

KEY VALUE OF THE EVENT

1. Know Hong Kong basic tax system and understand why it’s called the tax heaven.

2. Feasible tax avoidance action based on Hong Kong tax policy for the companies.

BACK GROUND

Tax system in Hong Kong – The tax system implemented in tax heaven Hong Kong is mainly under direct tax, which is featured by its few tax categories, low tax rates, light tax bearing, and simple collection.

Tax Categories	Introduction
Profits Tax	According to Hong Kong government regulations, the individuals including body corporate, partnerships, trustees who gain the profits in any industry, profession, and business that he runs should pay the profits tax, except for the profits derived from selling the capitals. The profit which is not arising from Hong Kong is accounted for as the payment for goods imported into Hong Kong, which is not to be taxed.
Salaries Tax	According to Hong Kong government regulations, the earnings arising from Hong Kong, or the income acquired from the position, employees, and the pension should be taxed. Whether the income is derived or arising from Hong Kong is determined by the work site of the employment.
Property Tax	Property tax is levied on the owners of the land and the constructions in Hong Kong, which is calculated according to the net assessable value of the property. Body corporate renting the property for commercial use in Hong Kong is considered as running business in Hong Kong and should pay the profits tax on its property income.

Tax Categories	Calculating of Tax Rate
Profits Tax	Hong Kong limited company：16.5%；Hong Kong unlimited company：15%。
Salaries Tax	Salaries tax can be calculated according to the progressive rate or the standard rate, whichever leads to the less tax payment. According to the standard tax rate, the rate used for total net income tax is 15% and the rate used for the salaries tax is the progressive tax rate.
Property Tax	The standard property tax rate in Hong Kong taxable year is 15%.

Speaker

Ernst & Young Global Limited

AGENDA

14:00 Opening

14:05 Opportunities the Tax heaven (Hong Kong) brings to the companies

1)An overview of the Hong Kong tax system

2)How to avoid tax rationally based on Hong Kong tax system

3)The position of Hong Kong in the BVI structure

15:15 Q&A

15:30 End

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