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Pengetahuan
Hong Kong Percukaian Hong Kong Cukai Keuntungan Hong Kong Profits Tax – Deemed Trading Receipts
PENGETAHUAN|
1. |
Sums received from the exhibition or use in Hong Kong of cinematography or television film or tape, sound recording or their connected advertising materials [Section 15(1)(a)]. |
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2. |
Sums received for the use, or the right to the use, in Hong Kong of any patent, design, trade mark, copyright material, *layout-design (topography) of an integrated circuit, *performer’s right, *plant variety right, secret process or formula [Section 15(1)(b)]. |
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3. |
Sums received for the use, or the right to the use, outside Hong Kong when such sums are deductible in ascertaining your assessable profits, of any patent, design, trade mark, copyright material, *layout-design (topography) of an integrated circuit, *performer’s right, *plant variety right, secret process or formula [Section 15(1)(ba)]. |
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4. |
Sums for an assignment of, or agreement to assign, a performer’s right in relation to a performance given by the performer in Hong Kong on or after 29 June 2018 and the sums were paid or accrued to the performer or an organizer [Section 15(1)(bb)]. |
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5. |
Sums received by or accrued to a person carrying on business in Hong Kong by way of grant, subsidy or similar financial assistance other than sums in connection with capital expenditure [Section 15(1)(c)]. |
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6. |
Sums received by way of hire, rental or similar charges for the use of movable property or the right to use movable property in Hong Kong [Section 15(1)(d)]. (* only applicable for sums paid or accrued on or after 29 June 2018) |
- https://www.ird.gov.hk/eng/tax/bus_pft.htm#a02
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Penafian
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