Auhau - Helu mahina & hōʻoia - FAQs

Aia he ʻano nui he 3 ʻano ʻauhau hoʻihoʻi, pono ʻoe e faila i ka IRD: Hoʻihoʻi Mea Hoʻolimalima, Hoʻihoʻi ʻauhau ʻImi a me ka hoʻihoʻi ʻauhau pilikino.

Pono kēlā me kēia mea kālepa e faila i kēia mau hōʻike ʻauhau ʻekolu i kēlā me kēia makahiki mai ka loaʻa ʻana o ka hoʻihoʻi mua.

Inā ua hoʻokumu ʻoe i kahi hui HK, loaʻa iā ʻoe kāu Return Tax Tax (PTR) mua i 18 mau mahina ma hope o ka lā o ka hoʻohui ʻia. Pēlā ʻoe e hoʻomākaukau pono ai i kāu mau moʻohelu moʻohelu kālā a waiho i kāu hōʻike hōʻike mua me ka hoʻihoʻi ʻauhau piha i ka IRD.

ʻO ka maʻamau, ʻo nā puka āpau āpau a me nā lilo, a hiki i ka mea i loaʻa ʻia e ka mea ʻauhau i ka hana ʻana i nā loaʻa kālā hiki ke uku ʻia, ʻae ʻia e like me nā hōʻemi.

No kēlā mau ʻoihana i hoʻopaʻa inoa ʻia ma nā ʻāina kūwaho akā loaʻa ka loaʻa kālā mai HK, e pili nō lākou i ka ʻauhau loaʻa HK. Pono ia e faila i kēia mau ʻoihana i ka Return Tax Tax to the IRD

E heluhelu hou aʻe: hoʻokuʻu hoʻokuʻu ʻauhau ʻāina ʻo Hong Kong

Hoʻonohonoho ʻia nā koi e hōʻoia i nā moʻokāki o ka ʻoihana e nā ʻOihana Ordinance. ʻAʻole hāʻawi ka ʻĀina i kekahi ʻano i koi ʻole ʻia ka loiloi.

E hoʻopuka ka IRD i ka hoʻihoʻi a me ka hoʻihoʻi kālā o nā limahana ma ka lā hana mua o ʻApelila i kēlā me kēia makahiki, a hoʻopuka i ka hoʻihoʻi ʻauhau pilikino ma ka lā hana mua o Mei i kēlā me kēia makahiki. Koi ʻia ʻoe e hoʻopiha i kāu faila ʻauhau ma waena o 1 mau mahina mai ka lā o ka puka; i ʻole, hiki paha iā ʻoe ke alo i nā hoʻopaʻi a i ʻole ka hoʻopiʻi ʻana.

Heluhelu hou:

• Nā lawelawe helu mahina a me nā loiloi
• Hana lawelawe hōʻoia ma Hong Kong

8.25% ma nā waiwai hiki ke helu ʻia a hiki i $ 2,000,000; a me 16.5% ma nā ʻāpana o nā loaʻa loiloi ma luna o $ 2,000,000 mai ka makahiki 2018/19 a ʻoi.

E waiho pū ʻia ka Return Tax Tax Return i ka IRD inā ʻaʻole i hoʻomaka ka ʻoihana palena i kāna ʻoihana.

Koi ke Aupuni o Hong Kong i nā ʻoihana āpau i hoʻohui ʻia ma Hong Kong e pono e mālama i nā moʻolelo kālā o nā hana āpau e like me ka loaʻa kālā, nā loaʻa, a me nā lilo.

18 mau mahina mai ka lā o ka hoʻohui ʻia, koi ʻia nā ʻoihana āpau ma Hong Kong e faila i kā lākou hōʻike ʻauhau mua e pili ana i nā hōʻike moʻohelu kālā a me nā loiloi. Eia kekahi, ʻo nā ʻoihana Hong Kong āpau, me Limited Liability, pono e hōʻoia ʻia nā hōʻike kālā makahiki e nā luna hōʻoia kūwaho kūwaho e paʻa ana i ka laikini hōʻoia hōʻoia lehulehu (CPA).

Hāʻawi ʻo One IBC i kā mākou lawelawe lawelawe helu mahina & loiloi i kā mākou mea kūʻai aku āpau e hana nei i kā lākou ʻoihana ma Hong Kong. ʻO kā mākou lawelawe i hāʻawi ʻia:

1. Hoʻohui a me nā ʻōlelo aʻoaʻo no ka hoʻonohonoho ʻana i nā ʻōnaehana helu helu bespoke.
2. Ka hoʻomākaukau puke ʻana a me ka hoʻomākaukau moʻokāki makahiki.
3. Nā hōʻike mālama wā a me nā hōʻike.
4. ʻO ka hoʻomākaukau kālā a me ke kahe kālā a me nā wanana.
5. Ka hoʻolohe pono ʻana me kā Hong Kong Inland Revenue Department (IRD), Securities and Futures Commission (SFC) hōʻike i nā koi inā loaʻa.

No ka ʻike hou aku, e ʻoluʻolu e hoʻouna iā mākou i kahi nīnau ma o ka leka uila: [email protected]

Heluhelu hou:

• Hana lawelawe hōʻoia ma Hong Kong
• Ka helu ʻauhau loaʻa kālā HK

ʻO ke kumu inā loaʻa kāu waiwai i kāu ʻoihana mai HK, ʻoiai inā ua hoʻopaʻa inoa ʻia kāu ʻoihana i nā ʻāina kūwahi, e ʻae ʻia kāu mau waiwai i ka ʻauhau kālā HK a pono ʻoe e faila me ka koi i ka hoʻihoʻi ʻauhau waiwai.

Eia nō naʻe, inā ʻaʻole pili kāu ʻoihana (inā paha i hoʻopaʻa inoa ʻia ma HK a i ʻole nā ʻāina kūwaho) i kahi ʻoihana, ʻoihana a ʻoihana paha i HK i loaʻa nā loaʻa e loaʻa mai ana mai HK mai, ʻo ia hoʻi ke hana nei kāu ʻoihana a hana i nā loaʻa āpau ma waho o HK, hiki paha i kāu ʻoihana ke koi ʻia ma ke ʻano he 'ʻoihana' āina 'no ka hoʻokuʻu' auhau. I mea e hōʻoia ʻole ai i kāu loaʻa kālā i ka ʻauhau kālā HK, ua ʻōlelo ʻia e koho i kahi ʻelele ʻike kūpono i ka manawa mua

Heluhelu hou:

• Nā lawelawe helu mahina a me nā loiloi
• Hana lawelawe hōʻoia ma Hong Kong

E hōʻoia ʻia nā moʻokāki o kahi hui kau palena ʻia e kahi Accountant Public Certified ma mua o ka waiho ʻana i ka ʻOihana ʻIke Loaʻa (IRD) me kahi hōʻike a ka luna hoʻoponopono a me ka hoʻihoʻi ʻauhau kālā.

ʻO ka maʻamau, ua kaʻawale nā ʻoihana kūwaho i nā kuleana ʻauhau, auhau ʻia nā loaʻa a nā haole ʻē aʻe no nā ʻoihana i hoʻohui ʻia ma Hong Kong. I mea e mākaukau ai no ka hoʻokuʻu ʻauhau ʻāina ʻē ma Hong Kong , pono e loiloi ʻia nā ʻoihana e ka ʻĀpana ʻIke Loaʻa ʻĀina (IRD) o Hong Kong.

Wahi a IRD, ua kāpae ʻia kēia mau mea mai nā waiwai loiloi ʻia.

• Loaʻa nā dividends mai kahi ʻoihana i pili i ka ʻauhau kālā ma Hong Kong ;
• nā kālā i komo pū ʻia i loko o nā loaʻa loiloi o nā poʻe ʻē aʻe i ʻauhau ʻia i ka ʻauhau kālā;
• ukupanee ma nā Palapala Waihona ʻAuhau;
• ukupanee, a me kekahi loaʻa kālā e pili ana i ka palapala hoʻopaʻa i hoʻopuka ʻia ma lalo o ke Kanawai Loan or the Government Bonds, a i ʻole Exchange Fund debt instrument or a Hong Kong dollar-denominated multilateral debt instrument instrument;
• Loaʻa ka loaʻa kālā a me nā loaʻa kālā kālepa mai nā mea aie wā lōʻihi;
• uku paneʻe, loaʻa a loaʻa paha mai nā palapala pono ʻaiʻē (i hoʻopuka ʻia ma a i ʻole ma hope o 1 ʻApelila 2018) hoʻokuʻu ʻia mai ka uku ʻana i ka ʻauhau kālā. a
• nā kālā i loaʻa a ʻākoakoa ʻia paha o kahi hoʻolālā hoʻopukapuka i kuhikuhi ʻia e a i hoʻokahi kanaka

Inā makemake ʻoe e ʻike i ka ʻike hou aku e pili ana i ka hoʻokuʻu ʻauhau no nā ʻoihana ʻoihana o Hong Kong , hiki iā ʻoe ke hoʻokaʻaʻike i kā mākou hui kūkākūkā ma o ka leka uila: [email protected]

Heluhelu hou:

• Ka helu moʻohelu kālā Hong Kong
• Hana lawelawe hōʻoia ma Hong Kong

ʻO kēlā me kēia kanaka i hōʻole ʻole e faila i ka hoʻihoʻi ʻauhau no ka ʻauhau kālā a hāʻawi ʻole paha i ka ʻike wahaheʻe i ka ʻOihana ʻIke Loaʻa ua hewa ʻo ia a pili i ka hoʻopiʻi i ka hoʻopaʻi a i ʻole ka paʻahao. Hoʻohui ʻia, paukū 61 o ka ʻĀina Kānāwai Kānāwai e kamaʻilio ana i kekahi hana e hōʻemi a hoʻemi paha i ka nui o ka ʻauhau e uku ʻia e kēlā me kēia kanaka kahi e manaʻo nei ka Luna Helu he hana a kuhi paha kēlā hana a i ʻole kū ʻole kekahi ʻano. Ke pili ia hiki i ka Luna Helu ke nānā ʻole i kēlā ʻano hana a me kēia ʻano hana a e loiloi ʻia ka mea e pili ana.

Heluhelu hou :

• Nā lawelawe helu mahina a me nā loiloi
• Hana lawelawe hōʻoia ma Hong Kong

Inā ʻaʻole i loaʻa ka waiwai ʻoihana mai Hong Kong, a ʻaʻole hoʻonohonoho ka ʻoihana i kahi keʻena ma Hong Kong a i hoʻolimalima ʻole i kekahi limahana o Hong Kong, e hoʻokuʻu ʻia kāna loaʻa kālā mai ka ʻauhau kālā. Akā e noi ka ʻoihana no ke kūlana hoʻokuʻu kūwaho i waho i IRD.

E noi ʻia kahi hoʻopaʻi hoʻomaka no kekahi mau kaukani kālā a ʻoi paha inā ʻaʻole i waiho ʻia kahi Hong Kong Tax Return hong Kong ma mua o ka lā palena.

Hiki ke noi ʻia i kahi uku hou e kahi ʻaha ʻāpana mai ka ʻOihana ʻIke Loaʻa.

Pono ʻoe e haʻi iā HMRC e pili ana kāu ʻoihana i ka ʻauhau ʻoihana. Pono ʻoe e hana i kēia ma waena o 12 mau mahina o ka hopena o kāu manawa helu helu ʻauhau ʻoihana. Inā ʻaʻole ʻoe, e uku ʻia paha kāu ʻoihana a hui paha. Kāhea ʻo HMRC i kēia he 'hōʻole ʻole e hoʻomaopopo' i ka hoʻopaʻi.

Pono e faila i ka waihona mua ma 21 mau mahina ma hope o ke kau inoa ʻana me ka Hale Kamupene.

• Auhau loaʻa
• ʻInikua Lahui
• ʻAuhau ʻoihana
• Auhau loaʻa kālā
• VAT

Heluhelu hou:

• Ka ʻokoʻa ma waena o LLP a me ka palena pilikino
• Pehea e wehe ai i kahi ʻoihana palena ma UK ?

Hiki i ka HMRC ke uku aku i ka uku hoʻopaʻi a hiki i ka £ 3,000 no kēlā me kēia makahiki ʻauhau no ka mālama ʻole ʻana i nā moʻolelo a i ʻole no ka mālama ʻana i nā moʻolelo lawa ʻole.

Pono ʻoe e hoʻopaʻa inoa no ka VAT me ka HM Revenue and Customs (HMRC) inā ʻoi aku ka nui o ka loaʻa kālā ʻauhau VAT ma mua o 85,000.

Heluhelu hou:

• Pehea e hoʻonohonoho ai i kahi ʻoihana palena ma UK ?

Hiki ke 'hiamoe' kahi hui a hui paha inā ʻaʻole ia e hana ʻoihana ('kālepa') a ʻaʻohe ona loaʻa kālā ʻē aʻe, e laʻa me nā hoʻopukapuka.

ʻO kāu kūʻauhau ʻauhau ʻokoʻa, kahi code kū hoʻokahi e kuhikuhi ai i kahi ʻauhau ʻauhau a i ʻole kahi hui pilikino. ʻO nā helu UTR UK he ʻumi huahelu ka lōʻihi, a hiki ke hoʻopili i ka leka 'K' ma ka hopena.

Hoʻohana ʻia nā helu ʻauhau ʻauhau ʻokoʻa e ka HMRC e mālama ai i ka poʻe ʻauhau, a ʻo ia ke kī 'a ka luna ʻauhau e hoʻomaopopo ai i nā ʻāpana ʻoniʻoni ʻokoʻa e pili ana i kāu ʻauhau UK.

Heluhelu hou:

• ʻO ka hoʻokumu ʻana o nā ʻoihana waho o UK
• Hoʻihoʻi ʻauhau ʻoihana ʻo UK

Ae. Pono ʻoe e faila i kāu ʻōlelo hōʻoia (ka hoʻihoʻi makahiki ma mua) a me nā waihona makahiki me ka Hale ʻoihana ʻoiai inā ʻo kāu ʻoihana palena

Ae. Pono ʻoe e faila i kāu ʻōlelo hōʻoia (ka hoʻihoʻi makahiki ma mua) a me nā waihona makahiki me ka Hale ʻoihana ʻoiai inā ʻo kāu ʻoihana palena.

I ka hapanui o nā hihia, koi ʻia nā ʻoihana ʻē e hoʻouna i nā palapala moʻohelu kālā i ka Hale ʻoihana ma UK. ʻO nā palapala moʻohelu kālā i hāʻawi ʻia e kahi ʻoihana ʻē e hilinaʻi ʻia i nā ʻano aʻe,

• Pono ka hui e hoʻomākaukau a hōʻike i nā palapala helu helu ma lalo o ke kānāwai makua (ke kānāwai o ka ʻāina kahi i hoʻohui ʻia ai ka ʻoihana)
• Inā koi ʻia e hoʻomākaukau a hōʻike i nā palapala helu helu ma lalo o ke kānāwai makua he ʻoihana EEA ia. He hui ʻo EEA kahi hui i waho e hoʻomalu ʻia e ke kānāwai o kahi ʻāina a i ʻole teritori i ka European Economic Area (EEA)

Heluhelu hou:

• ʻO ka hui ʻoihana UK ʻaʻole ia he kamaʻāina me ka waihona panakō
• Ke hoʻokumu nei i kahi ʻoihana ma UK

Ke hāʻawi ʻia kahi hui i kahi waiver mai kahi lā kikoʻī, ʻaʻole e hāʻawi ʻia ka ʻoihana me Form CS / C mai kēlā lā.

E like me ia, ʻo kahi ʻoihana i ʻae ʻia kā lākou noi waiver ʻaʻole pono e waiho i ka palapala noi i kēlā me kēia makahiki i IRAS.

ʻO ka AGM kahi hālāwai makahiki āpau o nā mea kuleana. Ma ka AGM, e hōʻike ana kāu ʻoihana i kāna hōʻike kālā (ʻike ʻia ʻo "nā waihona") i mua o nā mea kuleana (ʻo "lālā" kekahi) i hiki ai iā lākou ke hāpai i nā nīnau e pili ana i ke kūlana kālā o ka ʻoihana.

Hiki iā ʻoe ke e-faila i ka ECI inā ʻaʻole i hāʻawi ʻia kahi hōʻike no ka YA i kāu ʻoihana. Eia naʻe, ʻaʻole hiki iā ʻoe ke uku ma ka hoʻoiho. Hāʻawi wale ʻia nā hoʻoili e IRAS ke faila kahi hui i kāna ECI i loko o ʻekolu mau mahina ma hope o ka pau ʻana o ka makahiki kālā a aia ma GIRO.

ʻO nā ʻoihana āpau i hoʻohui ʻia ma Singapore kahi palena a palena ʻole paha e nā ʻāpana (koe nā ʻoihana i hoʻoneʻe ʻia) koi ʻia e faila i kā lākou waihona kālā piha i ka mana XBRL e like me nā kulekele i hoʻokuʻu ʻia e ACRA (Accounting and Corporate Regulatory Authority) Singapore Iune 2013.

ʻAʻole pono ʻoe e faila i kahi ECI no kāu ʻoihana inā he nil ia a inā hui kāu ʻoihana i ka palena makahiki loaʻa makahiki no ka Waiver e faila iā ECI:

ʻO ka loaʻa kālā makahiki ʻaʻole ʻoi aku ma mua o $ 5 miliona no nā ʻoihana me nā makahiki kālā e pau ana a i ʻole ma hope o Jul 2017.

ʻO XBRL kahi inoa no ka ʻōlelo e hōʻike nei i nā ʻoihana eXtensible. Hoʻohuli ʻia ka ʻike kālā i ka waihona XBRL a laila, hoʻouna ʻia i ʻō a i ʻaneʻi ma waena o nā hui ʻoihana. Ua kauoha ʻia e ke aupuni ʻo Singapore ia no kēlā me kēia ʻoihana ʻo Singapore e faila i kāna mau hōʻike kālā ma ka XBRL wale nō. ʻO ke kaʻina o nā ʻike, no laila, hōʻiliʻili ʻia e hāʻawi i ka ʻike kūpono e pili ana i nā ʻano i ke kālā.

ʻO ka uku a loaʻa kālā paha i loaʻa ma ke ʻano o nā kālā ʻike (e like me Bitcoins) pili i nā lula ʻauhau loaʻa kālā maʻamau. E ʻauhau ʻia ka loaʻa inā he loaʻa kālā ia i ke kūlohelohe, a ʻauhau ʻole inā he kapikala ia i ke kūlohelohe

ʻO ka hopena makahiki kālā (FYE) o Singapore ka hopena o ka wā helu kālā o kahi ʻoihana a hiki i 12 mau mahina.

ʻO ka maʻamau, koi ʻia kahi ʻoihana pilikino pilikino ma lalo o ke Kānāwai Kānāwai ("CA") e hoʻopaʻa i kāna AGM hoʻokahi i kēlā me kēia makahiki kalena a ʻaʻole ʻoi aku ma mua o 15 mau mahina (18 mau mahina no kahi hui hou mai ka lā o kona hoʻohui ʻia.

Pono e waiho i nā hōʻike kālā ʻaʻole ʻoi aku ma mua o 6 mau mahina i ka AGM (ʻāpana 201 CA) no nā ʻoihana pilikino pilikino.