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 / WhatsApp  94735846  * 會面可在又一城 * 收費每小時$500

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。欲資料,請按下列項目:

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

字資料 中文須知 免費電子下載  香港報稅軟體 香港稅務課程 英文報稅貼士


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$500  收費詳情

面談可於貴公司辦事處、又一城 L1 KFC、 旺角新世紀廣場5樓美食廣場

香港報稅貼士 加強版  網上特價發售

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 稅務調查概說

  • 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 500 元。如需到貴公司提供服務另加 100 元收費詳情


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$500 per hour

Service can be provided at Pacific Coffee at Festival Walk, Kowloon Tong

香港報稅貼士 加強版  網上特價發售

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

    Introduction to China 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? 合法減稅講解

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

香港報稅貼士 加強版  網上特價發售 

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 編寫的電腦記帳系統,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 [香港報稅軟體] 內,並以低價HK$120發售。  

Information provided by Raymond Yeung former IRD assessor

本人編寫稅務貼士的目的,並非是鼓勵你和稅局戰鬥。事實上,與稅局戰鬥,只是合法減稅的最後方法。因為,正如古語有云:「殺人一萬,自損三千。」 即使你每戰必勝,你亦須為此付出時間和精力。 試想想:如果你將這些時間和精力,全部用於你最擅長的業務上,你會得到多少金錢回報和工作樂趣呢?是故,孫子兵法有云:「百戰百勝,非善之善者;不戰而屈人之兵,善之善者也。」換言之,如果你能夠一方面合法地減少稅款,而另一方面又避免了和稅局爭拗,那就是最好的減稅方法了。但怎樣才可以做到這個不戰而勝的方法呢?我想,那就先要做到孫子所言的「知己知彼」了。如果你能多了解稅局對稅例的看法、他們的查稅方法和調查限制,你就可以大大減少與稅局爭拗,而同時又能達到減輕稅務負擔了。本人曾在稅局擔任評稅工作十八年,對稅局的運作有深入認識,本人現將畢生在稅局所學到的知識和經驗,重新整理,融會貫通,編成軟件及書藉。本人誠心希望,我的軟件和書藉,能夠幫助你減低終身的稅務負擔,袪除一世的稅務煩惱。 現在,你只需付出少少錢,就可以得到本人精心編寫的稅務貼士了。你莫再猶疑了,立刻就看看我的作品 [免費電子書下載],無論你是否購買,我都衷心感謝你。   

網 站簡介        網名由來         網主資歷        網站聲明

Think if you pay me $120 to buy a CD Rom. Then, you can copy, paste, and edit, all the taxation information of the CD Rom onto your correspondence with IRD. Then you can fortify your tax arguments, minimize your research time, reduce your typing work, cut down your tax payment and cast off your tax shackles.

Suppose you are a tax practitioner or an accountant. With the CD Rom, you can include my tax information in your correspondence with your clients or even in your submissions to your boss. Then, you can improve your work substantially, quickly and very easily.

So, what does owning a CD Rom really mean? It means cost reduction from time to time. It means
value for the $120 that you will pay me. It means a huge electronic storage of tax information at your fingertips. It means less research effort, less tax trouble, less typing work, less running costs, better work performance, stronger tax arguments, more leisure, greater profit…

So, why not
click here to get all these good things?

書刊下載   法律常識   文件範本   見工英語   學好英文   成功智慧   聯絡網主

網站資料據前評稅主任楊輝洪稅局經驗而寫

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