稅局評稅準則 IRD's Assessing Guides

以下評稅準則乃取材自稅局培訓材料，是評稅主任必學之技。做個醒目納稅人， 自然要多了解稅局的評稅準則，至於從事會計及稅務的朋友，當然更不能錯過這些內幕材料。The following assessing guides are extracted from IRD's internal CPE training materials. To be a smart taxpayer, you have to understand the IRD assessing standards. To be an outstanding tax practitioner, you must get the information in order to sharpen your competitive edge. 基於商業因素，網上只提供Transfer Pricing的資料，欲窺全豹，請付100元買隻飛鴻光碟。For commercial reasons, I am sorry that only the first assessing guide is put on internet. For the others, I have reserved them for my CD Rom buyers. To buy the CD Rom, please click here.

The following assessing guides are only available on CD：

Principles of effective Tax Avoidance Schemes * How do assessors examine accounting records

Interest deduction under profits tax: the IRD's perspective *  Section 82A Appeal: The IRD's tactics

When does IRD take criminal prosecution  *  區分營運性支出與資本性支出的準則

判斷海外豁免的準則  *  各項業務開支的扣稅準則 *  物業買賣的評稅準則 *  稅局對付避稅行為的準則

稅局抽查個案的準則 * 稅局審核帳目的準則 *  稅務策劃中的常見失誤 *  解讀報稅表上的密碼

網站資料據前評稅主任楊輝洪在稅局的經驗而寫