Taxation in Hong Kong

• Profit Tax in Hong Kong
• Offshore Profit
• Salary Tax and Individual Income Tax
• HK Stamp Duty
• HK Property Tax
• Employer's Return of HK Company
• Remuneration Paid to Persons Other Than Employees

Value Added Tax (VAT)

• Tax-payers of VAT and Tax Rates
• VAT Ordinary Tax-payers and Small-scale Tax-payers
• Relevant provisions for Applying “Ordinary Tax-payer”
• VAT – Allowable Tax-deductible items
• Non-deductable items from VAT input tax
• Specified items exempted from VAT
• Situations where no VAT invoices should be issued:-
• Actions deemed to be Sale of Goods
• Enterprise branch offices should be subject to VAT where
• For discovery of fever total sales inspected by tax authorities, which year should be included:-
• Items allowed for deduction under freight forwarding costs
• Provisions for relocating VAT after carrying inventory Interprovincial
• Can raw materials used for development be deductable
• How to deal with the tax about office drinking water?
• Tax Treatment for Workshop Products Scrapped
• VAT for Hybrid Sales and Concurrently Non-taxable Services
• How to deduct input tax for unified procurement
• Foreign Enterprises receive repair fees from territory - Need to pay VAT ?
• Tax Treatment for Trade-off Sale of Goods
• For those enterprises with monthly sales less than RMB 5,000, should it has to pay VAT
• Whether purchase imported goods and advance payment is subject to VAT
• Whether Research and Development activities related are deductable under VAT
• What kind of tax that late fee should be charged for
• Requirements for Application as General Taxpayer Qualification
• Upon the General Taxpayer Qualification is recognized. Whether the sales are included in the tax price
• Expiry of Counseling can become Official General Taxpayer
• For a missing VAT invoice after certification, Can it be deducted in the coming month
• For refunded VAT, whether the additional taxes levy can be refunded
• How to distinguish a unit which deductions management approach is applicable
• While reporting Tax Exemption, how to determine the foreign currency exchange rates

Income Tax (Corp.)

• Foreign Investment companies / Rep Office: Corporate Income Tax
• Equity Transfer and Tax Planning
• Equity Investment - Tax Planning
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• Interest on the loan becomes tax planning other expenses
• Organization Form - Tax Planning
• Tax Incentives for Tax Planning
• High-tech enterprises preferential tax policies
• PRC Enterprise Income Tax Law – stipulated Principal Preferential Policy
• "Special Tax Adjustment" - Tax-related Risks
• Non-resident corporate income tax
• Difference Provisions on Accounting Treatment for Administrative Expenses
• What kind of union funds credentials income are taxes deductable
• Specific Provisions of EIT contents on Translated Office Revenue Expenditures

Sales Tax

• Unreasonable Burden on Taxpayer to Increase Sales Tax
• Tax Agency
• Permanent Representative Offices, whether exempted or not, has to provide Tax Returns Quarterly
• Representative Enterprise ( Office ) - Tax Relief Management
• From Business Tax change to VAT, what are the highlights?
• From Business Tax change to VAT, what impact to the taxpayers ?

Income Tax (Individual)

• Foreign Chief Representatives of Rep Office - Tax Return
• Exemption of those Property Rights as Free Gift and Action
• Legal Concept of Individual Expatriates Tax
• Individual Terminating Business, Taxable Amount for Personal Income Recoveries
• Tax Treatment of the amount paid to Independent Directors by Company
• Replacement or a Deduction on previous annual wage by withholding personal income tax
• Omission of a Meal Allowance - Personal Income Tax Treatment
• SAT detailed "How to understand the country's tax policy about partnership "

Tax Incentives Policy

• Preferential Policies for Foreign Investment in High-tech Business
• Foreign Investment tax policy
• Support micro-enterprise development certain tax incentives
• Notice about injured workers’ benefits from injury insurance that achieved through personal income tax policy
• Ministry of Finance, State Administration of Taxation on the part of small and micro enterprises temporarily are exempted from value added tax and business tax
• Criteria and classifications for Medium, Small, Micro-enterprises