Raymond Yeung Tax Consultant * former Assessor of IRD 飛鴻稅務顧問 * 前稅局評稅主任 楊輝洪 主理 yeungfhr@yahoo.com.hk *R 1/F Rose Garden, 23 Hang Tau, Sheung Shui Tel:  94735846 * 會面可在九龍塘又一城 * 稅務顧問收費每小時$400

本人楊輝洪，前稅務局評稅主任，現透過網站發佈稅務資料。所有資料皆基於本人在稅局的多年評稅工作，源於稅局的內部資料，反映稅局的主流做法，非坊間一般稅務顧問或稅務書所能提供。欲得資料，請按下列項目:

聲音講解：  飛鴻自白(1)   飛鴻自白(2)   飛鴻自白(3)    稅務教學  稅務調查  合法減稅

文字資料： 中文報稅須知 免費電子書下載  香港報稅軟體 香港稅務課程 英文報稅貼士

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Raymond Yeung 為你提供 稅務服務  電話咨詢 94735846

服務按時間收費: 每小時 HK$400 

面談可於貴公司辦事處、又一城L2KFC、 旺角新世紀廣場5樓美食廣場

付款請用銀行入帳至 恆生戶口號碼 385 599279 883 Raymond Yeung Tax Consultant 然後 email 至  yeungfhr@yahoo.com.hk

本人的服務主要是提供稅務意見，服務範圍包括：

• 怎樣回答稅局的查詢

• 怎樣填寫個人及公司報稅表

• 怎樣合法地減低你現在或將來的稅款

• 在你提出的業務安排下，會有什麼稅務後果

• 在你提出的情況下，你可以申請什麼稅務寬免

• 在你提出的情況下，你應否繼續和稅局抗爭，抑或和解

• 怎樣減低會計及報稅支出

除了提供稅務意見，本人亦可以代表你和稅局交往，在稅務調查中為你爭取最佳解決方案及最低罰則，幫你填寫報稅表或編制損益表和資產負債表，草擬中英文稅務信件，撰寫中英文稅務分析及報告，解答你稅務上的問題... 

收費按服務時間計算，每小時 400 元。如需到貴公司提供服務，另加 100 元。

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Hello, my name is Raymond Yeung. I worked as an assessor of Inland Revenue Department for 18 years. Now, I set up this website to publish Hong Kong taxation information. All taxation information originates from actual tax work; it reflects the mainstream practices of IRD. Do you want to read it? It's at your finger tip: Just a click on your mouse at Hong Kong Tax Tips and you'll get it.

Raymond Yeung is at your service. Telephone enquiry: 94735846 Fee Charged: HK$400 per hour of service

Service can be provided at an agreed place, such as Pacific Coffee at Festival Walk, Kowloon Tong

Hong Kong Tax Tips   QP Exam Techniques   Tips for CDR buyer   中文報稅貼士    香港稅務課程

Basic Tax Tips

What can you do if you disagree with an assessment?  Beware of your legal obligations Advance tax ruling    Revenue's advance ruling vis-a-vis my advice Tax penalties     Section 82A additional tax    Reasonable excuse Privacy     Code on Access to Information Election for Personal Assessment     Should you elect for Personal Assessment?     Time limit of election     An illustration showing how how PA tax is computed Tax recovery     Tax recovery procedures Correction of errors or omissions     Board of Review case D6/91     Error of law, etc. Double taxation relief     How DTR affects Profits Tax     How DTR affects Salaries Tax The IRD's performance pledge     Structure of IRD     Useful telephone numbers of IRD The legal aspects of tax administration    The law of taxation     The basic rules of interpretation     The objection and appeal procedures     The legal procedures of tax disputes     The degree of proof Avoidance and evasion of tax     Anti-tax-avoidance legislation         Section 61 provisions         Section 61A provisions         Section 61B provisions  Tax audit     Desk audit      Field audit Tax investigation     Approaches adopted by IRD     Why a taxpayer is investigated by IRD     What to do when being investigated     How to avoid a tax investigation Tax workers Table of personal allowances, tax rate, relief... etc. Model letters to IRD Queries frequently asked by IRD How to answer IRD's queries Common topics of tax reduction Tips for CDR buyers only Inland Revenue Ordinance made simple A glossary of taxation terms Tax analysis programs for taxpayers Tax reduction programs for individual taxpayers Tax computation programs for small businesses RYTC’s accounting system

Salaries Tax Guide

Chargeable income  Pension Basis Period What are taxable emoluments Share options Rent refund versus Rent allowance Holiday benefit Retirement benefit Employee versus Office holder Married Person's Allowance Child allowance Dependent Parent Allowance Dependent Brother or Sister Allowance Self-Education Expense Donations to charity Home loan interest Elderly residential care expenses Tax clearance on leaving Hong Kong Employments in disguise Employer's obligations

Salaries Tax Tips

A checklist for reduction of salaries tax Husband and wife  Payments at the end of an employment  Working in China Separate employment contracts Employed versus self-employed Deductible expenses Tax clearance on leaving Hong Kong Table of personal allowances Illustrations showing how Salaries Tax is computed Hold over of provisional tax Queries frequently asked by Revenue Model letters to IRD

Profits Tax Guide

Basic charge Chargeable persons     What is a trade         Sale of a property         Badges of trade     What is a business     What is a profession     Business carried on in Hong Kong         Permanent establishment     Sole-proprietor     Partnership     Body of persons     Limited company     Non-resident Assessable profits     Source of profits     Deemed assessable receipts     Capital gains, revenue gains     Compensation receipts     Voluntary receipts     Exempt receipts     When are profits assessable  Deductions     Capital versus revenue expenditure     Section 16(1) of Inland Revenue Ordinance         Section 17 of Inland Revenue Ordinance     Sales expenditure     Commissions, etc.      Cost of goods sold     Valuation of stock     When an expenditure is incurred     In the production of chargeable profits        Protecting & defending an asset     Repairs expenditure     Refurbishment expenditure     Removal expenditure     Prepaid expenditure     Notional expenditure        Fines, penalties etc.      Bad debts     Entertainment expenditure     Interest expenditure     Employees' expenditure     MPF contribution by self-employed person     Excessive remuneration        Management fee      Purchase of machinery for manufacturing     Computer hardware and software     Patent rights, etc.                Donations     Payments of mainland's / foreign taxes       Expenditure for ceasing the business        Exchange losses / gains     Environmental protection expenditure     Technical education     Scientific research     Post cessation expenditures Depreciation allowances        Industrial building allowance (IBA)                Qualifying trade         Qualifying expenditure         Qualifying person         Initial and annual allowances         Illustrations showing computation of IBA         Balancing adjustment on disposal of industrial building     Commercial building allowance (CBA)         Annual allowance         Balancing adjustment on disposal of commercial building         An illustration showing computation of CBA     Plant and machinery allowance (P&M)         Meaning of plant and machinery         The old system             Asset partly used for trade             Asset under hire purchase         The new pooling system         Illustrations showing how P&M allowances are computed Basis period     Normal basis     Commencement of business     Cessation of business      Change of accounting date

Profits Tax Tips

A checklist for reduction of profits tax Exempt receipts Registration of business Demand for profits tax Hold over of provisional tax Keep business records Returns filed by small business  When to file the profits tax returns Accounting for tax requirements Tax computation Employed versus self-employed Illustrations showing how Profits tax is computed Queries frequently asked by Revenue Model letters to IRD

Property Tax Guide

Scope of charge Lump-sum premium ... Property held by one owner or more ... Where the landlord dies Illustrations showing how property tax is computed Hold over of provisional tax Queries frequently asked by Revenue A checklist for reduction of property tax Model letters to IRD

Stamp Duty Guide

按此下載：  稅務須知  實用英語  生活哲學  認識稅局  HK Tax Tips

你想過合法減稅嗎？ 不少人以為合法減稅是大公司的專利，因為只有大公司才可透過設置複雜的避稅計劃來減稅。其實，要適當地合法減輕稅負，往往不需什麼複雜的避稅安排或交易，只要你檢討一下你現行的會計準則、入帳安排、收入或開支的時間... 而作出簡單而恰當的改變，你就可立即減低你的稅務負擔了! 為什麼收入或開支的時間會影響稅款呢？須知道，在計稅時，業務虧損只能抵免當年及以後的利潤，若過早將「出售sales｣入帳，推高了利潤，稅款便多交了，萬一到了下年，貨款收不到，有關帳款只能在下年撇掉，郤不能減低出售年度的利潤，倘若下年公司虧損，那多交的稅款便不可以追回了。同樣道理，若能將開支早些入帳，便可減低利潤，稅款便可因而少交了。事實上，對於一些接近年結的交易，若能適度地推遲或提早入帳，可以將有關稅款推遲一年，那對納稅人的營運，當然大為有利。 以下是一些常用的稅務及會計檢討： 營運性收入：你的出售貨款入帳準則是什麼？是否過早入帳？可否按顧客收貨及確認交易滿意時才發單？能否將近年結的交易延至下年才出貨及發單？營業收入有否包括免稅收入(如銀行利息、股息)？可否申請海外收入豁免(offshore exemption)？有否 為過期及追不到的貨款撇帳？ 存貨價值：你的存貨價值釐定準則是什麼？是否估值過高？有否為過期、過時或滯銷的存貨撇帳？ 資本性收入：你有否將出售「長期投資、資本性財產或業務、或固定資產｣的收益記入損益表內？ 營運性支出：你的開支入帳準則是什麼？是否太遲入帳？是否按「liability incurred付費責任｣的產生入帳？能否將下年初的支出提早至今年尾做及入帳？ 資本性支出：你知否稅例對很多資本性開支都有免稅額及扣稅額？你有否充份利用這些免稅額？你能否將下年初的開支出提早至今年尾來申索免稅額及扣稅額？ 稅務福利：你知否有限公司可以為公司董事提供酬金以利用薪俸稅的免稅額及低稅率來減稅？或者提供其他免稅福利 來減少利得稅及薪俸稅？你知否公司董事可將私人物業租給公司作營運用途而收取租金，並以此減稅？ 想和前評稅主任討論以上問題，歡迎致電 94735846 Raymond Yeung

網站資料由香港稅務局前評稅主任楊輝洪提供

你是否自僱人士? 或是在經營生意? 你是否為每年的報稅帳目感到煩惱? 本人在稅局任職評稅主任多年，對會計報稅，有深入了解和豐富經驗，本人現製作了一套以Microsoft Excel 編寫的程式，幫助經營業務的人士解決報稅煩惱，即使你未成立全套會計系統，這套程式也可以助你輕鬆編製報稅用的損益表、資產負債表、和應課稅利潤計算表。我將這套會計報稅程式，連同其他減稅程式，以及本網站發放的所有稅務資料，全部收錄在一隻報稅軟體內，並以低價發售。 倘若你覺得本網站有用, 就請你廣告天下朋友, 謝謝！

Information provided by Raymond Yeung former IRD assessor