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香港是国际上纯粹只行使收入来源地一种税收管辖权的地区之一。在香港经营商业或行业获得利润是否要缴纳利得税(相当于我国所得税),便要视平利润来源是否来自香港,若利润非来自香港,在香港便无须缴纳利得税。决定利润的来源,其原则主要视赚取利润时有关交易的主要工作包括管理及决定在哪处地方办理。如主要工作在香港办理,则该项交易的利润来源便是香港,应在香港缴纳利得税,否则,在香港无须缴纳利得税。这种决定所得来源的方法就是著名的“运作测试”(Operations Test)。这种运作测试方法,在香港又是如何具体运用的呢?请看以下四宗经香港法庭判决的典型案件。这些判例,成为以后判定一项业务是否在香港经营,溢利是否获自香港的主要参考依据。
Hong Kong is one of the areas in the world where tax revenue is purely source of income. Whether Hong Kong profits tax should be paid in the business or industry in Hong Kong depends on whether the source of flat profits comes from Hong Kong. If profits do not come from Hong Kong, profits tax will not be payable in Hong Kong. The principle determining the source of profits is mainly based on the main work on the transaction when making profits, including managing and deciding where to go. If the main work is done in Hong Kong, then the source of profits for the transaction is Hong Kong. Profits tax should be paid in Hong Kong. Otherwise, profits tax is not payable in Hong Kong. The source of this decision is the well-known “Operations Test.” How is this kind of operational test method used in Hong Kong? Please see the following four typical cases judged by Hong Kong courts. These precedents have become the main reference for determining whether a business is operating in Hong Kong and whether profits are derived from Hong Kong in the future.