Taxation Hong Kong

Hong Kong Tax Workbook 2011/12

Edited by Percy Wong · Teresa Fung · Jody Wong
CCH Hong Kong July 2011

Specifications

ISBN-13
9789881934871
Publisher
CCH Hong Kong
Publication
July 2011
Format
Paperback
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

This publication provides comprehensive and up-to-date explanation of Hong Kong taxation laws. It provides practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.

This publication examines the taxes imposed in Hong Kong under the Inland Revenue Ordinance: profits tax, salaries tax and property tax; and the Stamp Duty Ordinance. It provides readers with the answers to practical tax issues they may have as an individual, and regarding their business and property held. Topic-related revision questions at the end of each chapter with suggested solutions are particularly useful for professional taxation examination candidates, undergraduate and post-graduate students.

Features & Benefits

  • Worked examples that illustrate the law in practice
  • The user-friendly tables on tax rates, personal allowances and due dates for tax returns are handy reference tools.
  • Decisions of important Board of Review, Court of First Instance, Court of Appeal and Court of Final Appeal tax cases are referred to in analysing a particular tax issue.
  • Contains user-friendly indexes, section finding list and case table which ensure fast access to information

Remarks: Student Price (HK$280) is applicable for student purchase with valid unversity student card only.

Table of Contents

  • Introduction to Hong Kong Revenue Law
  • Salaries Tax
  • Personal Allowances
  • Personal Assessment
  • Property Tax
  • Profits Tax
  • Depreciation and Other Capital Allowances
  • Double Tax Relief
  • Returns and Information, Assessment, Provisional Tax
  • Payment and Recovery of Tax
  • Objections, Appeals
  • Offences and Penalties
  • Advance Rulings, Anti-avoidance
  • Stamp Duty

About the Author

  • Percy Wong, teaching fellow at The Hong Kong Polytechnic University, specializing in taxation.
  • Teresa Fung, Lecturer in School of Accounting and Finance at the Hong Kong Polytechnic University
  • Jody Wong, Lecturer at the Hong Kong Polytechnic University
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