Ugcino-zincwadi noPhicotho-zincwadi eHong Kong

Zintathu iindidi zembuyekezo zerhafu, kufuneka ufayilishe kwi-IRD: Ukubuya koMqeshi, iNgeniso yeRhafu yeNzuzo kunye nembuyekezo yeRhafu yaBucala.

Umrhwebi ngamnye unyanzelekile ukuba afayilishe ezi ntlawulo zerhafu zintathu minyaka le kususela oko kufunyenwe imbuyekezo yokuqala.

Ukuba uyile inkampani ye-HK, uyakufumana iRhafu yeNzala yokuBuya (PTR) kwiinyanga ezili-18 emva komhla wokufakwa. Yiyo loo nto kuya kufuneka ulungiselele kakuhle iirekhodi zakho zobalo kwaye ungenise ingxelo yakho yokuqala yokuphicothwa kunye nembuyekezo yerhafu egqityiweyo kwi-IRD.

Ngokubanzi, zonke izinto eziphumayo kunye nenkcitho, ukuya kuthi ga apho athe wangeniswa ngumhlawuli werhafu kwimveliso yeenzuzo ezihlawuliswayo, zivunyelwe njengokutsalwa.

Kwezo nkampani zibhaliswe kulawulo lwaselunxwemeni kodwa zinenzuzo evela kwi-HK, zisenoxanduva lokuhlawula iRhafu yeNzuzo ye-HK. Kuthetha ukuba la mashishini kufuneka afayilishe iRhafu yeNzuzo kwi-IRD

Funda ngakumbi: Ukuxolelwa kwirhafu ye-offshore yaseHong Kong

Imfuno yokuphicothwa kwee-akhawunti zenkampani icwangcisiwe yiOrdinance yeNkampani. Ummiselo awuboneleli ngayo nayiphi na imiqathango ekungafuneki phantsi kophengululo zincwadi.

I-IRD iya kukhupha iMbuyekezo yoMqeshi kunye neRhafu yeNgeniso yoMqeshi ngomhla wokuqala wokusebenza ku-Epreli rhoqo ngonyaka, kwaye ikhuphe ukubuyiswa kweRhafu yoMntu ngamnye ngomhla wokuqala wokusebenza kaMeyi rhoqo ngonyaka. Kuyafuneka ukuba ugcwalise ukugcwaliswa kweerhafu yakho kwinyanga enye ukusukela kumhla wokukhutshwa; Ngaphandle koko, unokujamelana nezohlwayo okanye nokutshutshiswa.

Funda ngokugqithisileyo:

• Iinkonzo zobalo nophicotho-zincwadi
• Inkonzo yophicotho-zincwadi eHong Kong

I-8.25% kwinzuzo enokuvavanywa ukuya kuthi ga kwi-2,000,000 yeedola; kunye ne-16.5% kulo naliphi na icandelo leenzuzo ezinokuvavanywa ngaphezulu kwe- $ 2,000,000 ukusuka ngo-2018/19 ukuya phambili.

INzuzo yokuBuya kweRhafu iya kungeniswa kwi-IRD nokuba inkampani encinci ayikaqalisi ishishini.

URhulumente waseHong Kong ufuna ukuba zonke iinkampani ezifakwe eHong Kong kufuneka zigcine iirekhodi zemali zayo yonke imicimbi kubandakanya inzuzo, ingeniso, iindleko kufuneka zibhalwe phantsi.

Kwiinyanga ezili-18 ukusukela kumhla wokufakwa, zonke iinkampani eHong Kong kufuneka zifayilishe ingxelo yazo yokuqala yerhafu equka iingxelo kunye nophicotho-zincwadi. Ngapha koko, zonke iinkampani zaseHong Kong, kubandakanya noTyala oluNcitshisiweyo, iingxelo zemali zonyaka kufuneka ziphicothwe ngabaphicothi zincwadi abazimeleyo bangaphandle ababambe ilayisensi yeAccountant Public Accountants (CPA).

One IBC ibonelela ngeenkonzo zethu zeAccounting nezePhicotho kubo bonke abaxumi bethu abasebenza iinkampani zabo eHong Kong. Iinkonzo zethu ezinikezelwayo zibandakanya:

1. Ulungelelwaniso neengcebiso zokuseka iinkqubo ze-bespoke accounting.
2. Ukugcinwa kweencwadi kunye nokulungiswa kweeakhawunti zonyaka.
3. Ulawulo lweeakhawunti kunye neengxelo.
4. Uhlahlo-lwabiwo mali kunye nokulungiselela ukuhamba kwemali kunye noqikelelo.
5. Ukuthotyelwa kweSebe leNgeniso ye-Inland yase-Hong Kong (i-IRD), iKhomishini yoKhuseleko kunye neKhomishini ye-Futures (SFC) ukuba ikho.

Ngolwazi oluthe kratya, nceda usithumelele imibuzo nge-imeyile: [email protected]

Funda ngokugqithisileyo:

• Inkonzo yophicotho-zincwadi eHong Kong
• Ireyithi yerhafu yenzuzo ye-HK

Isizathu kukuba ukuba ishishini lakho linenzuzo evela kwi-HK, nokuba inkampani yakho ibhalisiwe kulawulo lwaselunxwemeni, iinzuzo zakho zisenoxanduva kwiRhafu yeNzuzo ye-HK kwaye kuya kufuneka ufake ifayile yeNzuzo yeNzuzo ngokunyanzelekileyo.

Nangona kunjalo, ukuba inkampani yakho (nokuba ibhalisiwe kwi-HK okanye kulawulo lwaselunxwemeni) ayibandakanyi urhwebo, ubuchwephesha okanye ishishini kwi-HK enenzuzo evela okanye efunyenwe kwi-HK, okt inkampani yakho isebenza kwaye ivelisa zonke izibonelelo ngaphandle kwe-HK, Kuyenzeka ukuba inkampani yakho ibangwe njenge 'ishishini elunxweme' lokukhululwa kwirhafu. Ukungqina ukuba iingeniso zakho azinaxanduva kwiRhafu yeNzuzo yeHK, kucetyiswa ukuba ukhethe iarhente enamava kwinqanaba lokuqala

Funda ngokugqithisileyo:

• Iinkonzo zobalo nophicotho-zincwadi
• Inkonzo yophicotho-zincwadi eHong Kong

Iiakhawunti zenkampani enqunyelweyo ziya kuphicothwa nguMgcini zimali oQinisekisiweyo woLuntu ngaphambi kokungenisa kwiSebe leNgeniso yeInland (IRD) kunye nengxelo yomphicothi zincwadi kunye neProfit Return Return.

Ngokubanzi, iinkampani ezingaselunxwemeni zikhululekile kwityala lerhafu, yonke ingeniso evela kwamanye amazwe ikhululwe kwirhafu yeenkampani ezifakwe eHong Kong. Ukuze ufanelekele ukuxolelwa irhafu e-Hong Kong , iinkampani kufuneka zivavanywe liSebe leNgeniso ye-Inland (IRD) yaseHong Kong.

Ngokwe-IRD, oku kulandelayo akubandakanywa kwinzuzo enokuvavanywa:

• Isahlulo esifunyenwe kumbutho ophantsi kweRhafu yeRhafu yeHong Kong ;
• iimali esele zibandakanyiwe kwinzuzo evavanywayo yabanye abantu abarhafiswa kwiRhafu yeNzuzo;
• inzala kwiSatifikethi sokuGcina iRhafu;
• inzala kuyo nayiphi na inzuzo eyenziweyo ngokubhekiselele kwi-bond ekhutshwe phantsi kwe-Loans Ordinance okanye i-Government Bonds, okanye i-Exchange Fund okanye isixhobo se-Hong Kong dollar-denominated multilateral agency chombo;
• Inzala yenzala kunye neenzuzo zokurhweba ezivela kwizixhobo zexesha elide;
• Inzala, iinzuzo okanye iinzuzo ezivela kwizixhobo ezifanelekileyo zetyala (ezikhutshwe ngomhla okanye emva komhla woku-1 ku-Epreli 2018) zixolelwe ekuhlawuleni iRhafu yeNzuzo; kwaye
• izixa-mali ezifunyenwe okanye ezongezelelekileyo zesikimu sotyalo-mali esichaziweyo ngumntu omnye

Ukuba usafuna ukwazi ngakumbi malunga nokuxolelwa kwirhafu yeenkampani ezingaselunxwemeni zaseHong Kong , ungaqhagamshelana neqela lethu lokubonisana nge-imeyile: [email protected]

Funda ngokugqithisileyo:

• Inzuzo yobalo eHong Kong
• Inkonzo yophicotho-zincwadi eHong Kong

Nawuphi na umntu osilelayo ukufaka iifom zerhafu kwiRhafu yeNzuzo okanye ukunika ulwazi olungelulo kwiSebe leNgeniso ye-Inland unetyala lolwaphulo-mthetho kwaye unoxanduva lokutshutshisa kukhokelela kwizohlwayo okanye ukuvalelwa entolongweni. Ukongeza, icandelo lama-61 loMmiselo weRhafu yaNgaphakathi lijongana nayo nayiphi na intengiselwano eyehlise okanye yehlise inani lerhafu ehlawulwa nguwuphi na umntu apho uMvavanyi anoluvo lokuba intengiselwano yinto engeyiyo okanye yentsomi okanye ukuba nasiphi na isimo asisebenzi. Xa kusebenza uMvavanyi unokungahoyi nayiphi na intengiselwano okanye imeko kwaye umntu ochaphazelekayo uya kuvavanywa ngokufanelekileyo.

Funda ngokugqithisileyo :

• Iinkonzo zobalo nophicotho-zincwadi
• Inkonzo yophicotho-zincwadi eHong Kong

Ukuba iingeniso zenkampani aziveli eHong Kong, kwaye inkampani ayimisanga iofisi eHong Kong okanye iqeshe nabaphi na abasebenzi baseHong Kong, iinzuzo zayo ezifumanekileyo ziya kukhululwa kwiRhafu yeNzuzo. Kodwa iNkampani kufuneka ifake isicelo sokuxolelwa kwi-IRD.

Isohlwayo sokuqala samawaka ambalwa eedola okanye ngaphezulu singasetyenziswa ukuba iNzuzo yeRhafu yokuBuyisa i-Hong Kong ayingeniswanga ngaphambi komhla omiselweyo.

Enye intlawulo inokusetyenziswa yinkundla yesithili evela kwi-Inland Revenue Department.