A Hong Kong company, tax
Hong Kong company for tax treatments are divided into two basic types:
1, as long as Hong Kong business in Hong Kong are not, dont do business with Hong Kong local enterprise, is to do zero application (i.e. DORMANT is A/C).
2 as Hong Kong company business, regardless of whether the business operation in the local do occur, the auditor audit report, then like duty-free goods from Hong Kong accounting for words to the overseas profits tax exemption.
Hong Kong limited company declare dutiable goods can be divided into two kinds:
First, A/C (DORMANT business not active), also is the domestic often say "0 declare", and satisfy the following conditions apply:
1 no purchase any property, assets.
2. No bank records (out) bank statements,
3 no business in any business.
Second, the AUDITOR S AUDITOR (about)
Hong Kongs tax auditor reporting requirements by six main content mainly composed of:
1, director of the main content: the companys history, the companys main business nature, its shareholders, directors and the auditors simple introduction, etc.
2, the auditors report: an auditors opinion of the financial report, the auditor general advice mainly divided into reserved opinions and dont reserved opinions.
3, financial report: the main content, including a detailed statement, balance sheet and income and expenditure and administrative fees detail. If your company portfolio large, are generally more than 2 million, will add a cash flow statement.
4 and schedule: is that your companys accounting system.
5, tax computation table
6 and check
Second, the domestic enterprises need to pay taxes on what kinds of?
Enterprises with foreign investment and foreign enterprises and foreign individuals (including Hong Kong, Macao and Taiwan compatriots) in Chinas main categories include: enterprise income tax, the individual income tax, circulation link (including the value added tax, consumption tax, business tax), land tax, stamp duty, car boat royalities, urban real estate tax, etc. Import and export goods by customs regulations and relevant provisions tariff and import link tax payment.
1 foreign-funded enterprise income tax
1) enterprises with foreign investment established within Chinese territory and organizations or sites dealing in production and management of foreign enterprise income tax according to the taxable income amount, the tax rate of 25%,.
2) in China by a foreign enterprise without establishments or places in China and from the profits (dividends), interest, rents, royalties and other income tax shall be paid 20%.
2 VAT
Sales of goods within the territory of China, or provision of processing, repairs and repair match means, services, and the importation of goods, unit and individual, is the taxpayer.
The basic value tax rate shall be 17% (grain, edible vegetable oil, water, books, newspapers, magazines, feed, chemical fertilizers, pesticides, agricultural machinery, etc.) for 13%
3 consumption
Within the territory of China by processing production, import and cigarette, wine and alcohol, cosmetics, skin and hair care products, precious jewelry and jewels, firecrackers, fireworks, gasoline, diesel oil, automobile, motorcycle, car tyres as the unit and individual, consumer is the consumption tax payers.
Consumption tax, a total of 11, 14 files from the lowest tax rate to the highest rate 45 percent.
Consumption tax is levied from the norm to and from the price fixed rate collection two measures
4 tariffs
Collection range is imported into Chinas goods. Currently China average tariff rate of 12%.
5 business tax
Business tax is compensated for providing taxable services, the transfer of intangible assets and sell praedial unit and individual, its business income tax of a kind of tax.
6 the individual income tax
Working in Chinas personal income from wages and salaries shall pay individual income tax.
Personal income tax system of computation, adopt progressive, lowest level 9 points for 5%, the highest for 45%.
Series on the taxable income tax rate () () number of simplified deduction
1 no more than 500 yuan more than 5 0 2 500 yuan to 2000 yuan part 10 25
3 more than 2,000 yuan to 5000 yuan part 15 125 4 to 20,000 yuan more than 5000 yuan of partial 20 375
Five more than 20,000 yuan to 40,000 yuan more than 40,000 June 25 1375 part of $60,000 yuan 3375 30 parts
Seven more than 60,000 yuan to 80,000 yuan more than 80,000 6,375 8 part 35 yuan to 100,000 yuan part of 10375 40
Nine more than 100,000 yuan part of 15375 45
Note: a. taxable income in accordance with the individual income tax law refers to relevant tax regulations and zhuhai 6, with monthly income minus costs 2000 yuan (Chinese and foreign individuals, compatriots in Hong Kong for the remaining sum after 4000 RMB). B. should pay individual income tax (= taxable income tax deduction for simplified -
7. The urban real estate tax
The scope for housing. Tax taxable 1.2% (70% of the original calculation according to the real estate),
8. Land VAT
The scope for the transfer of state-owned land and buildings and other attachments to property.
According to the 30-60 progressive tax rate exceeds 4.
