查看完整版本 : Partnership two-tiered profits tax rates

Jerrychan0800 2019-8-30 08:05 PM

Partnership two-tiered profits tax rates

請教一下, 如果一間Partnership 有4個Partners, 每個佔25%, 然後有2個partners又各持有50%另一間公司

甘可唔可以呢間partnership仲用唔用得2-tiered profits tax rate?

fb2d905c69ae04 2019-8-30 08:40 PM

[quote]原帖由 [i]Jerrychan0800[/i] 於 2019-8-30 08:05 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505834220&ptid=28487528][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
請教一下, 如果一間Partnership 有4個Partners, 每個佔25%, 然後有2個partners又各持有50%另一間公司

甘可唔可以呢間partnership仲用唔用得2-tiered profits tax rate? [/quote]


可以。詳情睇IRD網站的Q&A

sixfour 2019-9-1 10:35 AM

闡明利得稅兩級制下「有關連實體」的例子
[url]https://www.ird.gov.hk/chi/faq/2trexample_ce.htm[/url]
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查看完整版本: Partnership two-tiered profits tax rates