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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Profits tax in Hong Kong ： ウィキペディア英語版 Profits tax in Hong Kong In Hong Kong, profits tax is an income tax chargeable to business carried on in Hong Kong. Applying the territorial taxation concept, only profits sourced in Hong Kong are taxable in general. Capital gains are not taxable in Hong Kong, despite it is always arguable whether an income is capital in nature. The persons chargeable to profits tax includes, but not limited to corporation, partnership, trustee, sole proprietor.〔''Inland Revenue Ordinance Cap 112, s.2 Interpretations''〕 == Chargeable scope == As a general rule, Hong Kong profits tax is levied on any persons who carries on a trade, profession or business in Hong Kong and assessable profits arising in or derived from Hong Kong for a year of assessment.〔''Inland Revenue Ordinance Cap 112, s.14''〕 The profits tax rate applied is 15% for individuals and 16.5% for corporations (''a.k.a. the standard rate'') on their net assessable profits for the year of assessment 2014/15. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Profits tax in Hong Kong」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.