查看完整版本 : two tier tax rate

fba32c40766921 2019-8-20 04:37 PM

two tier tax rate

想問如果A和B君有10間公司,而他們股權都各一半(即50%), 想問是不是個10間公司都可以claim 8.25%??

有上過稅局網望過
Q:
How is "connected entity" defined?


A:
An entity is a connected entity of another entity if –

[table][tr][td](a)[/td][td=2,1]one of them has control over the other;[/td][/tr][tr][td](b)[/td][td=2,1]both of them are under the control of the same entity; or[/td][/tr][tr][td](c)[/td][td=2,1]in the case of the first entity being a natural person carrying on a sole proprietorship business – the other entity is the same person carrying on another sole proprietorship business.[/td][/tr][/table]

Q:
How is "control" determined?
A:
Generally, an entity has control over another entity if the first-mentioned entity, whether directly or indirectly through one or more than one other entity,

[table][tr][td](a)[/td][td=2,1]owns or controls more than 50% in aggregate of the issued share capital of the latter entity;[/td][/tr][tr][td](b)[/td][td=2,1]is entitled to exercise or control the exercise of more than 50% in aggregate of the vo[/td][/tr][/table]
[table][tr][td][/td][td=2,1][/td][/tr][tr][td][/td][td=2,1][/td][/tr][tr][td][/td][td=2,1][/td][/tr][/table]

fb2d905c69ae04 2019-8-20 05:38 PM

[quote]原帖由 [i]fba32c40766921[/i] 於 2019-8-20 04:37 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505196192&ptid=28459759][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
想問如果A和B君有10間公司,而他們股權都各一半(即50%), 想問是不是個10間公司都可以claim 8.25%??

有上過稅局網望過
Q:
How is "connected entity" defined?


A:
An entity is a connected entity of another entity if –

(a)one of them  ... [/quote]


A同B係咪夫妻關係?

fba32c40766921 2019-8-20 05:52 PM

對對, 兩夫妻能claim 嗎?

fb2d905c69ae04 2019-8-20 06:12 PM

[quote]原帖由 [i]fba32c40766921[/i] 於 2019-8-20 05:52 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505199933&ptid=28459759][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
對對, 兩夫妻能claim 嗎? [/quote]


兩夫妻視為同一party,應該冇得咁樣claim。稅局FAQ有講。

你估好似某局長咁,夫妻嘅嘢各自獨立唔使申報咁搞笑咩。

sixfour 2019-8-21 11:18 PM

Husband and wife are NOT same party.  See IRD illustration.
[url=https://www.ird.gov.hk/eng/faq/2trexample_ce.htm]https://www.ird.gov.hk/eng/faq/2trexample_ce.htm[/url]

[[i] 本帖最後由 sixfour 於 2019-8-21 11:26 PM 編輯 [/i]]

awongyuk 2019-8-22 10:43 AM

[quote]原帖由 [i]fb2d905c69ae04[/i] 於 2019-8-20 06:12 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505201022&ptid=28459759][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



兩夫妻視為同一party,應該冇得咁樣claim。稅局FAQ有講。

你估好似某局長咁,夫妻嘅嘢各自獨立唔使申報咁搞笑咩。 [/quote]


;P睇咗稅局example未?夫婦合體嘅概念仲有存在咩

fb2d905c69ae04 2019-8-22 11:33 AM

[quote]原帖由 [i]awongyuk[/i] 於 2019-8-22 10:43 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505298245&ptid=28459759][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



;P睇咗稅局example未?夫婦合體嘅概念仲有存在咩 [/quote]


你啱,夫妻一體只係適用於HKAS 24。

ird.gov.hk/eng/faq/2trexample_ce.htm
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