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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →ȫ ȫ(Hong Kong, ) 1997 7 1 κ ֱ ȸ ߱ ηκ Ư(SAR: Special Administration Region) ο 50Ⱓ ܱ ȫ ġ ϴ ϱ() Ģ ߱ ٸ ϰ ִ. ȫ Ĺġ ״ ϰ ִ. ȫ 汹 Ģ ٰŷ 1947 ó ÿ ũ ٸ ʴ. IRO(Inland Revenue Ordinance)̸ IRD(Inland Revenue Department) ѱ û ̴. ȫ Ư¡ ȫ ڸ ȫ ϴµ θ ܼϰ , , Ư¡ ̷ п ȫ ƽþ ̷ ȫ 20 1 ϴµ κ ߴٰ ִ. - : ̱ 츮Ƽܰ ƮƮ 硤ǥϸ 178 ȿ, , ȭ Ѵ. ȫ 1995 ̷ 20 θ Ű ִ. , 翡 . - ڿ ؼ ݾ ް Ǵ ҵ濡 ؼ ʴ´. - ѱ ڼҵ, ҵ濡 ϸ ̷ ҵ ݾ(2000 ) ̻ Ÿ ҵ ջ ϴ ҵհ ΰ ִ. ΰġ . - ѱ ΰġ Һ ȫῡ ʴ´. ٸ ַ(30 ̻, ƿڿ) , Һ Ѵ. - ȫ Ĵ翡 ܿ 10% ߰ µ, ̴ Һ ƴϸ Ḧ ް ִ. - ѱ κ ǰ(ࡤ깰, , ϹǷ, ) 10% ΰġ Һ ϰ ִ. . - ȫ ڻ 2006 2 11Ͽ ߴ. ڰ ڽĿ ϰų ִ Ǭ ʴ´. - ѱ ϴ ϸ 1050% Ѵ. 絵ҵ漼 . - ȫ ںڻ(Capital Asset) óп , ں̵(Capital Gain) ʴ´. - ѱ ε ֽ(Ҿ ֽ 絵 ) ġ ó Ϳ 絵ҵ漼 Ѵ. . - ȫ ǰ ΰ ʴ´. - ̷ Ǵ ȫ Ȱ ڸ ֱٿ ߱ κμ ȫ ߿ ִ. - ȫ 96% ľǵǰ ִ. ȫ ۿ ҵ濡 ؼ . - ȫ õ Ŀ ҵ漼 ϱ ȫ ߰ų ҵ Ǹ ȫ ۿ ܼҵ濡 ؼ ʴ´. - ٸ ҵ濡 ΰ ܱ ( 7000) ȫῡ ƽþ ȫῡ ΰ ְ(1400) Ư ȸ Ȱ( 800), 100 80 ȫ ̴. - ѱ , 迡 ҵ ջ ϴ äϰ ִ.(ٸ, , ܱ õҵ濡 ؼ ) ڿ ־ ̰ . - ҵ ڿ ڴ ϰ ϸ ڸ Ǵ . - ѱ ڿ ݿ ־ ߿ Ҹ ҵ , , õ¡ ־ ϰ ִ. ) ڴ õҵ濡 VS ڴ ҵ ڴ VS ڴ 6 ڼҵ õ¡ 20% VS 14% õ¡ . - ȫ ϴ ڰ ¡ϴ õ¡(Withholding) . ٸ ڿ ᳪ Ḧ ϴ 쿡 ڿ õ¡ ǹ ִ. ѱ ͼ ٷμҵ ſ õ¡ ڿ Űǹ οȴ. ȯ ʴ´. - ѱ ¡ Ǹ а õ¡ Ȱϰ ִ. ) ڡ ҵ濡 õ¡ ǹ õ¡ ϸ ٷμҵ 쵵 ֿ õ¡ ǹ ο ſ ٷμҵ漼 ¡ ؾ Ѵ. 뿪, Ƿ뿪 Ϻ ҵ Ÿ ҵ ڿԵ õ¡ ǹ ܱο 밡 ÿ ڰ õ¡ ؾ Ѵ. ҵ 3̴. - ҵ 3 ҵ濡 Ѵ. IRO ҵ(, Profit tax), ٷμҵ(ҵ漼, Salary tax), εӴҵ(꼼, Property tax) ϳ شǴ 쿡 ǹ ϸ õ ȫῡ ̾ Ѵ. - ѱ ҵ ռҵ, 絵ҵ, 긲ҵ, ҵ з ϸ ռҵ , , , ٷ, , Ÿҵ ҵ ϰ ִ. μ - ȫ μҵ漼 (Profit Tax) 16.5% ̴. ݾ ϴ ſ ܼϰ ϴ. - ȫ Ȱ Ȱȭ ܱ ġ 2008 2 μ 17.5% 16.5% 1%p ߴ. - ѱ μ ǥ ݾ 10%, 20%, 22% 3ܰ ξ Ѵ. ¡ Ȳ ¡ Ȳ (: H$ 鸸, %) Type of tax 2011.4~2012.3 2012.4~2013.3 2013.4~2014.3 Amt Ratio Amt Ratio Amt Ratio Direct Taxes Profit tax (Corporations) 113,798.6 47.7 120,727.2 49.9 116,097.5 47.7 (Unincorpoated business) 4,801.3 2.0 4,911.2 2.0 4,784.3 2.0 Salary tax 51,761.3 21.7 50,467.0 20.8 55,620.3 22.8 Property tax 1,948.4 0.8 2,258.2 0.9 2,583.8 1.1 Personal assessment 4,512.2 1.9 4,078.2 1.7 4,420.0 1.8 sub total 176,821.8 74.2 182,441.8 75.3 183,505.9 75.3 Indirect Taxes Estate duty 94.2 0.0 137.6 0.1 388.4 0.2 Stamp duty 44,355.9 18.6 42,879.7 17.7 41,514.7 17.0 Betting duty 15,760.6 6.6 16,564.8 6.8 18,066.4 7.4 Business registration fees 1,292.9 0.5 122.9 0.1 73.5 0.0 sub total 61,503.6 25.8 59,705.0 24.7 60,043.0 24.7 Total Revenue collected 238,325.4 100.0 242,146.8 100.0 243,548.9 100.0 % change over previous year +14.0 +1.6 +0.6 ڷ: ȫᱹû(IRD) Ұ ¡ Ȳ м - ȫ 2013 ȸ迬 û(IRD) Ұ 2435 ȫ ȯ 140 34 ̴. ѱ 2013 û Ұ 190 18% ̴. - ȫ 4 (Profit tax), ҵ漼(Salary tax), (Stamp Duty), ڼ(Betting duty)̴. - (Profit tax) ҵ漼 (Corporations) (Unincorpoated business) ϸ κ(96%) Ѵ. - 꼼(Property tax) ѱ ƴ εӴ ҵ濡 ҵ漼 ̴. - (Personal assessment) ѱ ó ҵ ջ . ִ ƴ϶ Ȱ û̴. ) ս , ҵ漼 ջ Ű, ҵ濡 ڼα ѵ ʰ, ҵ漼 ջ Ű - Ӽ(Estate duty) Ӽ 2006 2 10 ǹ п . - (Stamp duty) 1866 Ե ȫῡ 2013 ȸ迬 Ѽ 17% ϸ ε Ÿ Ӵ༭, ֽĸŸŰ༭ ۼ ȴ. - ڼ(Betting duty) ȫ ֿ ϳ 渶(Horse Racing), ζǺ(Mark Six Lotteries), ౸(Football betting) ϸ ȫ ̷ 渶 ؼ 70% ̻ Ѵ. ζǴ 25% , ౸ 50% . - ϼ(Business registration fees) ÿ ΰϴ ̴. - ַ(30 ̻, ƿڿ) , ΰϴ Һ û ƴ ȫû(Customs & Excise Department) Ѵ. Profit tax ȫ ѱ(μ) - corporation: 16.5% - Unicorporated business: 15.0% ǥ (%) 2 10 2 ʰ 200 20 200 ʰ 22 ǥ 9 Salaries tax ȫ (ռҵ漼) Min(, ) (ǥؼ) Net Income 15% () Net Chargeable income ǥ 1200 6% 1200 ʰ 4600 15% 4600 ʰ 8800 24% 8800 ʰ 3 35% 3 ʰ 38% ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
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