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税务规则 |
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香港
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1947-8-22 |
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香港税法
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香港
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第112A章 赋权条文
(第112章第85条)
〔1947年8月22日〕
(本为1947年第658号政府公告)
第112A章 第1条 引称
本规则可引称为《税务规则》。
第112A章 第2条 折旧率
(1)为本条例的施行，“机械或工业装置”(machinery or plant) 一词须包括或被当作包括本条附载的列表中第1部第2栏所指明的项目，但不包括该列表中第2部第2栏所指明的项目，而为本条例的施行，后述项目须被当作包括在“任何工具、器具及物品”(any implement，utensil and article) 一词内。
(2)现予订明，本条附载的列表中第1部第3栏所指明的折旧率，须在确定根据本条例第37(2)、37A(2)及39B(3)条给予的每年免税额时采用。 (1980年第365号法律公告)
(3)货运码头不包括在亦不得当作包括在“工业装置或机械”(plant or machinery) 一词内，但如根据本条例第35条须就任何货运码头而给予任何人结余免税额或向任何人作出结余课税，则就1965年4月1日开始的课税年度前任何课税年度而根据本条例第37或37A条就该货运码头给予的免税额(如有的话)，须在计算该等结余免税额或结余课税时计入在内。
(1965年第101号法律公告)
列表
第1部
项目
折旧率
1.
空调工业装置但不包括室内空调装置...................................................
10%
2.
银行保管箱、门及铁栅...........................................................................
10%
3.
广播发射机...............................................................................................
10%
4.
电缆...........................................................................................................
10%
5.
灯柱(街道)─气体或电力.........................................................................
10%
6.
升降机及自动梯(电动).............................................................................
10%
7.
总管道(气体或水).....................................................................................
10%
8.
油缸...........................................................................................................
10%
9.
航运─
船舶、帆船及舢舨..........................................................................
驳船..................................................................................................
拖船..................................................................................................
10%
10%
10%
10.
喷水器.......................................................................................................
10%
11.
家庭用具...................................................................................................
20%
12.
家(不包括软质陈设品在内).................................................................
20%
13.
室内空调装置...........................................................................................
20%
14.
航运─
游艇及渡轮.......................................................................................
水翼船...............................................................................................
20%
20%
15.
的士计程器...............................................................................................
20%
16.
铅字及印版(若无须更换者)....................................................................
20%
17.
飞机(包括机器在内).................................................................................
30%
18.
酒吧使用的虹吸器...................................................................................
30%
19.
单车...........................................................................................................
30%
20.
漂白及精加工机械及工业装置...............................................................
30%
21.
混凝土管模...............................................................................................
30%
22.
电饭煲及电水煲.......................................................................................
30%
23.
电子数据处理仪器...................................................................................
30%
24.
电子制造机械及工业装置.......................................................................
30%
25.
汽车...........................................................................................................
30%
26.
塑胶制造机械及工业装置(包括铸模在内).............................................
30%
27.
航运─
舷外引擎...........................................................................................
30%
28.
丝绸制造机械及工业装置.......................................................................
30%
29.
硫酸及硝酸工业装置...............................................................................
30%
30.
运载液体的货车.......................................................................................
30%
31.
纺织与制衣机械及工业装置...................................................................
30%
32.
拖拉机─铲泥车及压路机.......................................................................
30%
33.
织布机、纺纱机、针织机及缝纫机.......................................................
30%
34.
1─33项目中并无指明但用于运输、隧道、船坞、水务、气体或电力企业或公共电话服务或公共电讯服务的机械或工业装置...............
10%
35.
1─34项目中并无指明的任何其他机械或工业装置.............................
20%
(1981年第149号法律公告)
第2部
项目
1.传动带装置。
2.陶器及餐具。
3.厨房器具。
4.布料制品。
5.活动工具。
6.软质陈设品(包括幕帘及地毡)。
7.外科及牙科仪器。
8.X光机管筒及红外线机管筒。
(1974年第81号法律公告)
第112A章 第2A条 支出及开支的一般分摊方法
为本条例第 16 条的施行而确定任何人在产生根据
本条例第Ⅳ部应课税的利润时
所招致的支出及开支的方法
(1)任何利润若非于香港产生或得自香港，则在产生该利润时所招致的任何支出或开支，不得容许扣除；但如有任何支出或开支部分是在产生任何在香港产生或得自香港的利润时招致，部分则在产生在香港以外地方产生或得自香港以外地方的利润时招致，则在根据本条例第16条确定该等支出或开支的扣除额时，须将该等支出或开支分摊，而分摊的基准须以最适合有关的行业、专业或业务的活动者为准。 (1986年第7号第12条)
(2)除第(1)款所提述的引致分摊的情况外，如需要将任何支出或开支分摊，而其理由是该项支出或开支并非全部及纯粹在任何人产生根据本条例第Ⅳ部应课税的利润时所招致的，则除第2B及2C条另有规定外，该项分摊或再分摊(视属何情况而定)须按有关个案的情况而以最合理及最适当的基准作出。
(1965年第129号法律公告)
第112A章 第2B条 用于购买股份的借款的利息
(1)凡为任何一笔金钱缴付利息或须缴付利息，而该笔金钱是借入及部分用以取得某法团的股份、部分作其他用途者，而该法团是根据本条例第Ⅳ部应课税的，则上述利息中可归因于用以取得该等股份的借款部分者，除第(2)款另有规定外，不得容许扣除，如需要以分摊的方法确定可如此归因的利息额，则须按有关个案的情况而以最合理及最适当的基准作出分摊。
(2)如根据本条例第Ⅳ部可向任何人就其股票交易的利润课税，则任何一笔金钱如是借入及用以取得构成上述股票交易之标的物者，不得根据第(1)款就该笔金钱而将利息分摊或不容许将利息扣除。
(1965年第129号法律公告)
第112A章 第2C条 投资组合
(1)任何人如根据本条例第Ⅳ部应课税，而其投资组合被评税主任认为颇具规模，足以需要就该投资组合的监管开支及管理开支作出调整，则有关的管理开支、文书开支及一般开支中可归因于该投资组合的监管与管理的某适当比例的款额，不得容许扣除，而除非就有关个案的情况而言，有更切实际及更适合的基准用以评估该比例的款额，否则在评估有关的管理开支、文书开支及一般开支中上述适当比例的款额时，须按组成该投资组合的各项投资及证券的总成本中某百分率为基准而评估，而该百分率是就有关个案的情况而言属最合理及最适当者，并以不超出以下款额为限─
(a)如持有各项投资的目的并非为或并非纯粹为以股息的方式产生利润，而是或亦是为以转售方式或股票交易方式产生利润，则1/8%；
(b)在任何其他情况下，则1/2%。(2)任何人如根据本条例第Ⅳ部应课税，而其投资组合被评税主任认为并非颇具规模，不足以需要就该投资组合的监管及管理作出调整，则不得根据第(1)款作出分摊或不容许作出扣除。
(1965年第129号法律公告)
第112A章 第2D条 反对及上诉的权利
根据第2A、2B或2C条作出的任何决定，受反对及上诉的权利规限，而该等权利与本条例第XI部所授予的反对及上诉权利相同。
(1965年第129号法律公告)
第112A章 第3条 银行；香港分行
总行设于香港以外地方的银行
其香港分行的利润的确定及厘定方法
(1)在本条中 ─
“香港分行”(Hong Kong branch) 指下述银行在香港经营的业务；
“银行”(bank) 指总行设于香港以外地方的任何银行。
(2)凡任何银行为其本身的目的而拟备任何帐目，而该等帐目被评税主任认为披露其香港分行的真实利润，则有关的应评税利润须以该等帐目为基准而计算。
(3)如无任何帐目是评税主任认为披露有关的香港分行的真实利润者，则在厘定该等利润时，以下条文适用─
(a)须以该香港分行的资产与该银行总资产所构成的比例，视为在香港交易所得的利润与该银行的总利润构成的比例，并须据此而评税；
(b)为厘定该银行的总利润，该银行的帐目将作出税项调整，而该项调整与假若该等利润根据本条例全部须予课税则需作出的调整相类似；
(c)评税主任如认为采用本款(a)及(b)段的规定并非切实可行或不符合衡平法原则，则可评估该香港分行的利润额，并据此而评定该等利润∶但评税主任根据本条作出的任何决定，须受按照本条例第XⅠ部条文而提出的反对及上诉规限。 (1965年第101号法律公告)
(1986年第7号第12条)
第112A章 第4条 (废除)
(由1956年第49号第69条废除)
第112A章 第5条 香港分处的利润
总办事处设于香港以外地方的人
其香港分处的利润的确定及厘定方法
(1)在本条中 ─
“人”(person) 包括公司、合伙或团体；
“永久机构”(permanent establishment) 指分支机构、管理机构或其他营业地点，但不包括任何代理机构，除非该代理人有代其委托人进行合约洽谈及订立合约的一般权能，并习惯上行使此等权能，或该代理人有一批商品存货，并经常代其委托人从中按订单付货。
(2)凡在香港设有永久机构而总办事处则设于香港以外地方的人，其在香港的利润须按以下规定予以评税─
(a)如该人为其香港机构备存帐目的方式，使其于香港产生或得自香港的真实利润易于从该等帐目中确定，则对其利得税的评税，将参照该等帐目所披露的利润而计算；
(b)如该人的帐目并无披露其于香港产生或得自香港的真实利润，则该人的税项法律责任，将参照其无论在何处获得的总利润而计算。 该人在香港的营业额与其总营业额所构成的比例，须视为其于香港产生或得自香港的利润与其总利润所构成的比例，并须据此而课税；
(c)为厘定任何人的总利润，该人的帐目将作出税项调整，而该项调整与假若该等利润根据本条例全部须予课税则需作出的调整相类似；
(d)评税主任如认为采用本款(b)及(c)段的规定并非切实可行或不符合衡平法原则，则可按该人在香港的营业额中某个公平的百分率，计算该人于香港产生或得自香港的利润额∶但评税主任根据本条作出的决定，须受按照本条例第XI部条文而提出的反对及上诉规限。 (1965年第101号法律公告；1986年第7号第12条)
第112A章 第6条 (废除)
(由1989年第17号第23条废除)
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【英文全文】
Cap 112A Empowering section
(Cap 112, section 85)
[22 August 1947]
(G.N. 658 of 1947)
Cap 112A rule 1 Citation
These rules may be cited as the Inland Revenue Rules.
Cap 112A rule 2 Rates of depreciation
(1) For the purpose of the Ordinance, the expression "machinery or plant" (机械或工业装置) shall include or be deemed to include the items specified in the second column of the First Part of the Table annexed to this rule but not the items specified in the second column of the Second Part of that Table which shall be deemed to be included in the expression "any implement, utensil and article" (任何工具、器具及物品) for the purposes of the Ordinance.
(2) The rates of depreciation specified in the third column of the First Part of the Table annexed to this rule are hereby prescribed for the purpose of ascertaining the annual allowance to be made under sections 37(2), 37A(2) and 39B(3) of the Ordinance. (L.N. 365 of 1980)
(3) Wharves shall not be or be deemed to be included in the expression "plant or machinery" (工业装置或机械) but where a balancing allowance or a balancing charge falls to be made to or on any person under section 35 of the Ordinance in respect of any wharf, the allowances, if any, granted in respect of such wharf under section 37 or 37A of the Ordinance for any year of assessment prior to the year of assessment commencing on 1 April 1965, shall be taken into account in calculating such balancing allowance or charge.
(L.N. 101 of 1965)
TABLE
FIRST PART
Item
Rate of Depreciation
1. Air-conditioning plant excluding room air-conditioning units ...................
10%
2. Bank safe deposit boxes, doors and grills .............................................
10%
3. Broadcasting transmitters ...................................................................
10%
4. Cables (electric) .................................................................................
10%
5. Lamp standards (street)-gas or electric ................................................
10%
6. Lifts and escalators (electric) ..............................................................
10%
7. Mains (gas or water) ..........................................................................
10%
8. Oil tanks ............................................................................................
10%
9. Shipping-
Ships, junks and sampans ..............................................................
Lighters .......................................................................................
Tugs ............................................................................................
10%
10%
10%
10. Sprinklers ..........................................................................................
10%
11. Domestic appliances ...........................................................................
20%
12. Furniture (excluding soft furnishings) ...................................................
20%
13. Room air-conditioning units .................................................................
20%
14. Shipping-
Launches and ferry vessels ...........................................................
Hydrofoils ....................................................................................
20%
20%
15. Taxi meters .......................................................................................
20%
16. Type and blocks (if not dealt with on renewals basis) ............................
20%
17. Aircraft (including engines) .................................................................
30%
18. Bar syphon apparatus .........................................................................
30%
19. Bicycles ............................................................................................
30%
20. Bleaching and finishing machinery and plant .........................................
30%
21. Concrete pipe moulds .........................................................................
30%
22. Electric cookers and kettles .................................................................
30%
23. Electronic data processing equipment ..................................................
30%
24. Electronics manufacturing machinery and plant ....................................
30%
25. Motor vehicles ...................................................................................
30%
26. Plastic manufacturing machinery and plant including moulds ..................
30%
27. Shipping-
Outboard motors ..........................................................................
30%
28. Silk manufacturing machinery and plant ...............................................
30%
29. Sulphuric and nitric acid plant ..............................................................
30%
30. Tank lorries .......................................................................................
30%
31. Textile and clothing manufacturing machinery and plant ........................
30%
32. Tractors-bull dozers and graders .........................................................
30%
33. Weaving, spinning, knitting and sewing machinery ................................
30%
34. Machinery or plant, not specified in items 1 to 33, and used for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephone or public telegraphic service .................................
10%
35. Any other machinery or plant, not specified in items 1 to 34 ..................
20%
(L.N. 149 of 1981)
SECOND PART
Item
1. Belting.
2. Crockery and cutlery.
3. Kitchen utensils.
4. Linen.
5. Loose tools.
6. Soft furnishings (including curtains and carpets).
7. Surgical and dental instruments.
8. Tubes for X-ray and infra-red machines.
(L.N. 81 of 1974)
Cap 112A rule 2A General apportionment of outgoings and expenses
METHOD OF ASCERTAINMENT, FOR THE PURPOSES OF SECTION 16 OF THE ORDINANCE, OF THE EXTENT TO WHICH OUTGOINGS AND EXPENSES
ARE INCURRED IN THE PRODUCTION OF PROFITS IN RESPECT
OF WHICH A PERSON IS CHARGEABLE TO TAX UNDER
ART IV OF THE ORDINANCE
(1) No deduction shall be allowed for any outgoing or expense incurred in the production of profits not arising in or derived from Hong Kong, but where any outgoing or expense was incurred partly in the production of profits arising in or derived from within Hong Kong and partly in the production of profits arising or derived from outside Hong Kong, then, for the purpose of ascertaining the extent to which such outgoing or expense is deductible under section 16 of the Ordinance, an apportionment thereof shall be made on such basis as is most appropriate to the activities of the trade, profession or business concerned. (7 of 1986 s. 12)
(2) Where, apart from or in addition to the circumstances referred to in paragraph (1) as giving rise to an apportionment, it is necessary to make an apportionment of any outgoing or expense by reason of it having been incurred not wholly and exclusively in the production of profits in respect of which a person is chargeable to tax under Part IV of the Ordinance, such apportionment or further apportionment, as the case may be, shall, subject to the provisions of rules 2B and 2C, be made on such basis as is most reasonable and appropriate in the circumstances of the case.
(L.N. 129 of 1965)
Cap 112A rule 2B Interest on borrowed money used in purchased of shares
(1) Where interest is paid or payable on any sum of money borrowed and used partly for the purpose of acquiring shares in a corporation which is chargeable to tax under Part IV of the Ordinance and partly for some other purpose or purposes, such interest as is attributable to the part used for the purpose of acquiring such shares shall, subject to paragraph (2), not be an allowable deduction, and where any apportionment is necessary to ascertain the amount of interest so attributable, it shall be made on such basis as is most reasonable and appropriate in the circumstances of the case.
(2) Where a person is chargeable to tax under Part IV of the Ordinance in respect of profits from share dealing, no apportionment or disallowance of interest shall be made under paragraph (1) in respect of any money borrowed and used for the purpose of acquiring the shares constituting the subject-matter of such share dealing.
(L.N. 129 of 1965)
Cap 112A rule 2C Investment portfolios
(1) Where the investment portfolio of any person who is chargeable to tax under Part IV of the Ordinance is, in the opinion of the assessor, sufficiently substantial to warrant making an adjustment in respect of the expenses of supervision and management of the portfolio, a due proportion of the management, clerical and general expenses attributable to the supervision and management of the investment portfolio shall be disallowed, and, unless a more practical and suitable basis is available in the circumstances of the case, the estimation of such due proportion of the management, clerical and general expenses shall be made on the basis of such percentage of the total cost of the investments and securities which comprise the investment portfolio as is most reasonable and appropriate in the circumstances of the case, not exceeding-
(a) one-eighth per cent in any case where the investments are held not for purpose of, or not solely for the purpose of, producing profits by way of dividends, but for, or also for, the purpose of producing profits, by resale or share dealing;
(b) one-half per cent, in any other case.(2) Where the investment portfolio of any person who is chargeable to tax under Part IV of the Ordinance is not, in the opinion of the assessor, sufficiently substantial to warrant making an adjustment in respect of the supervision and management of the portfolio, no disallowance or apportionment shall be made under paragraph (1).
(L.N. 129 of 1965)
Cap 112A rule 2D Rights of objection and appeal
Any decision under rule 2A, 2B or 2C shall be subject to the same rights of objection and appeal as are conferred by Part XI of the Ordinance.
(L.N. 129 of 1965)
Cap 112A rule 3 Banks; Hong Kong branch offices
METHOD OF ASCERTAINMENT AND DETERMINATION OF THE PROFITS OF
THE HONG KONG BRANCH OF A BANK WHOSE HEAD OFFICE
IS ELSEWHERE THAN IN HONG KONG
(1) In this rule-
"bank" (银行) means any bank whose head office is elsewhere than in Hong Kong;
"Hong Kong branch" (香港分行) means the business carried on in Hong Kong by any such bank.
(2) Where any accounts prepared by a bank for its own purposes disclose, in the opinion of the Assessor, the true profits of the Hong Kong branch, the assessable profits shall be computed on the basis of such accounts.
(3) Where no accounts are prepared which in the opinion of the Assessor disclose the true profits of the Hong Kong branch, the following provisions shall apply in the determination of such profits-
(a) the same proportion of the total profits of the bank as the assets of the Hong Kong branch bear to the total assets of the bank shall be treated as profits made from transactions in Hong Kong and shall be assessed accordingly;
(b) for the purposes of determining the total profits of the bank, similar adjustments for tax purposes will be made in the accounts of the bank as would have been necessary had the whole of those profits been liable to tax under this Ordinance;
(c) where the Assessor is of the opinion that it would be impracticable or inequitable to adopt the provisions of sub-paragraphs (a) and (b) of this paragraph, he may estimate the amount of the profits of the Hong Kong branch, and assess such profits accordingly:Provided that any decision of an Assessor under this rule shall be subject to objection and appeal in accordance with the provisions of Part XI of the Ordinance. (L.N. 101 of 1965)
(7 of 1986 s. 12)
Cap 112A rule 4 (Repealed)
(Repealed 49 of 1956 s. 69)
Cap 112A rule 5 Profit of Hong Kong branch offices
METHOD OF ASCERTAINMENT AND DETERMINATION OF THE PROFITS OF
THE HONG KONG BRANCH OF A PERSON WHOSE HEAD OFFICE
IS ELSEWHERE THAN IN HONG KONG
(1) In this rule-
"person" (人) includes a company, partnership, or body of persons;
"permanent establishment" (永久机构) means a branch, management or other place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of his principal or has a stock of merchandise from which he regularly fills orders on his behalf.
(2) The Hong Kong profits of a person having a permanent establishment in Hong Kong, but whose head office is situated elsewhere than in Hong Kong, will be assessed as follows-
(a) where the person keeps accounts for his Hong Kong establishment in such a way that his true profits arising in or derived from Hong Kong can be readily ascertained from those accounts, his assessment to Profits Tax will be computed by reference to the profits disclosed in those accounts;
(b) where the person's accounts do not disclose the true profits arising in or derived from Hong Kong, his tax liability will be computed by reference to his total profits wherever made. The same proportion of his total profits as his turnover in Hong Kong bears to his total turnover shall be treated as profits arising in or derived from Hong Kong and shall be taxed accordingly;
(c) for the purposes of determining total profits of a person, similar adjustments for tax purposes will be made in his accounts as would have been necessary had the whole of those profits been liable to tax under the Ordinance;
(d) where the Assessor is of the opinion that it would be impracticable or inequitable to adopt the provisions of sub-paragraphs (b) and (c) of this paragraph he may compute the amount of the profits arising in or derived from Hong Kong on a fair percentage of the turnover of the person in Hong Kong:Provided that the decision of an Assessor under this rule shall be subject to objection and appeal in accordance with the provisions of Part XI of the Ordinance. (L.N. 101 of 1965)
(7 of 1986 s. 12)
Cap 112A rule 6 (Repealed)
(Repealed 17 of 1989 s. 23) 
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