2024/25年度個人報稅： 【斜槓年代】「斜槓族」( Slashie ) 需要申報稅項嗎？

by Eliza Tseng Comment Closed
年輕人偏好靈活的工作方式，擁有多種愛好和技能，且他們希望在工作中能夠發揮自己的多元才能，實現個人價值，因而造就更多的年輕人選擇成為斜槓族 (Slashie)。由於斜槓族是擁有多樣收入來源的人，一般不會為單一雇主工作。在沒有正式訂立僱傭關係的情況下，斜槓族是否不需要進行納稅申報呢？ 開設IG店鋪 - 根據香港《稅務條例》，任何人在香港經營任何業務以獲得利潤，而該利潤是源自香港就必須繳稅。斜槓族如果經常性及有模式地於網上放售商品，或買入貨品再於網上轉手賣出獲利，已被視為「業務」，而負有辦理香港商業登記及申報稅項的義務。即使IG網店是透過網上經營，只要主要的銷售業務是在香港進行，相關利潤便須要繳稅。網店買家是本港或海外人士、店主是否已辦理商業登記等因素，都不會直接影響其繳付香港稅項的責任。 媒體工作者/攝影師/美容師/設計師 - 斜槓族一般同時擁有多重職業角色，以中間的斜線(slash)區分不同類型的工作。即使斜槓族不是以僱員身分與特定僱主建立僱傭關係，但如果斜槓族通過在香港提供專業或個人服務賺取收入，即被視為自僱人士，需要肩負稅務申報的義務。 半Slashie – 由於斜槓族的收入與職業路向有一定不確定性，因此更多年輕人選擇成為「半Slashie」，意思是指擁有一般全職工作但同時經營其他副業的朋友。假設一位半Slashie作為僱員為一家香港公司擔任職業訓練工作，但同時於空餘時間在香港從事活動策劃工作並取得酬勞，那麼這位半Slashie可以選擇以《個人入息課稅》，就受僱工作入息和就業務利潤在同一次完成稅務申報，並享受薪俸税/個人入息課税稅項寬減。 香港稅務學會會長/特許稅務師 石詠文 Winnie Shek 2025年5月22日於頭條日報刊登...
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我如何確定自己是否是自僱人士？如果我是獨資企業，納稅義務是什麼？

by Eliza Tseng Comment Closed
沒有任何僱傭關係，如果你的收入來自商品的買賣，或提供專業或個人服務， 你將被視為經營行業、業務或專業，亦即是自僱人士。作為自僱人士，你需要就你的獨資經營業務的應評稅利潤繳納利得稅。 作為獨資經營者，你需要保存至少7年的業務記錄，根據你的會計記錄編制帳目，填寫並提交納稅申報表以申報業務利潤或虧損。你若須課税，但未有收到報税表，便須在有關課税年度的評税基期結束後四個月內, 書面通知税務局你須要課税。 獨資業務的利得稅標準稅率為15%。 2018/2019 課稅年度及之後實施兩級稅率。在兩級稅制下，首200萬港元的應評税利潤稅率減半（即由15%降至7.5%）。剩餘利潤繼續按照標準稅率徵稅。每組「關連實體」只能選擇其中一個實體在每個課稅年度享受兩級制利得税率的優惠。   馬文珊　特許稅務師 2025年5月16日於頭條日報刊登...
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TIHK Career Development Programme 2024

TIHK Career Development Programme 2024

by Kenny Ho Comment Closed
Programme Overview To promote the study of taxation and encourage the pursuit of tax profession, the Taxation Institute of Hong Kong (“The Institute”) is organising the Career Development Programme (“the Programme”) again in 2024. The Programme consists of interviews, opportunities offered by employers reviewed and approved by the Institute, which serves as a platform to connect industry professionals and aspiring young adults who would like to pursue a career in tax profession. Registration & Download Download programme flyer: Employer online registration: https://form.jotform.com/240671498227463 Student online registration: https://form.jotform.com/240598181306458  Enquiry for Career Development Programme 2024 Telephone: +852 2810 0438 Email: [email protected]        ...
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TIHK Supporting Event — Accountancy Forum 2023 Contemporary Issues in Accounting (Organised by IVE Business)

by Lim Comment Closed
The Accountancy Forum on Contemporary Issues in Accounting organised by IVE Business Discipline has been well received by the accounting industry and attracted overwhelming enrolments in the past years. Event Information: Date: 29 June 2023 (Thursday) Time: 2:30 pm - 5:30 pm Format: Webinar Flyer: Click Here Enrollment: Click Here (Deadline: 16 June 2023) (An email will be sent to you when your registration is accepted, which will involve login method of the webinar.) Topics & Speakers: Listing Framework for the Listings of Specialist Technology Companies  特專科技公司上市機制 Mr. LO Wa Kei, Roy Managing Partner, SW Hong Kong Deputy President, Hong Kong Association of Registered Public Interest Entity Auditors Divisional Councillor, CPA Australia   Latest Development of Family Office 家族辦公室最新發展 Hon. WONG Chun Sek, Edmund Legislative Council Member - Accountancy Functional Constituency Practising Director, Patrick Wong CPA Limited   Latest Development in the Greater Bay Area and Opportunities for Finance and Accounting Executives in Hong Kong 大灣區最新發展及對香港財會業界的機遇 Ms. WONG Shun Yee, Rebecca China Tax and Business, Advisory Partner, PwC Deputy President, CPA Australia South China Committee Committee member of China Tax Support Group of The Hong Kong Institute of Certified...
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TIHK Career Development and Mentorship Programme 2023

by tihk-charlie yau Comment Closed
  Programme Overview To promote the study of taxation and encourage the pursuit of tax profession, the Taxation Institute of Hong Kong (“The Institute”) is organising the Career Development and Mentorship Programme (“the Programme”) since 2021.  The Programme consists of interviews, internship and mentorship opportunities offered by employers reviewed and approved by the Institute, which serves as a platform to connect industry professionals and aspiring young adults who would like to pursue a career in tax profession. Last year, 17 Employers including 16 CPA firms and 1 commercial company (“the Employers”) and 58 students from five local universities signed up for the Programme.  The five universities are City University of Hong Kong, Lingnan University, The Chinese University of Hong Kong, The Hang Seng University of Hong Kong and The University of Hong Kong respectively.  35 students joined the interview sessions eventually and one-half of the students with outstanding performances were offered summer internships at the Employers.  Moreover, 27 students joined the mentor-mentee relationship...
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