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國家稅務總局深圳市稅務局發佈《港澳涉稅專業人士在中國(廣東)自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》

 

 

 

 

 

 

 

國家稅務總局深圳市稅務局於2021年1月19日發佈了《港澳涉稅專業人士在中國(廣東)自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》(以下簡稱《辦法》)。《辦法》主要是為了促進深圳與香港特別行政區及澳門特別行政區建立更緊密涉稅專業服務貿易,助力粵港澳大灣區建設,營造市場化、法治化、國際化的營商環境。

有關詳情,請瀏覽︰

  • 《港澳涉稅專業人士在中國(廣東)自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》︰請按此
  • 《港澳涉稅專業人士在中國(廣東)自由貿易試驗區深圳前海蛇口片區執業操作指引》︰
  • 關於《港澳涉稅專業人士在中國(廣東)自由貿易試驗區深圳前海蛇口片區執業管理暫行辦法》的政策解讀︰請按此

《辦法》主要對港澳涉稅專業人士跨境從事涉稅專業服務在執業登記條件、資格確定、可從事的涉稅服務範圍、發起設立稅務師事務所條件以及行業監管等方面進行規範:

(一)落實內地與港澳相關服務貿易協定要求,除原香港稅務師外,亦允許澳門核數師和會計師到深圳前海蛇口片區從事涉稅專業服務。

(二)《辦法》取消香港稅務師合夥人、澳門核數師和會計師合夥人不得高於稅務師事務所合夥人數35%的限制;取消香港稅務師、澳門核數師和會計師在合夥制稅務師事務所成立後每年應當至少有180天在該稅務師事務所執業的限制。

(三)為進一步鼓勵港澳涉稅專業人士跨境執業,《辦法》取消資格考試,改為執業登記。已進行執業登記的港澳涉稅專業人士在內地從事涉稅專業服務需加入在深圳註冊的涉稅專業服務機構,從事專業稅務顧問、稅收策劃、涉稅鑒證、納稅情況審查業務需加入在深圳註冊的稅務師事務所或在深圳發起設立稅務師事務所。

(四)明確符合條件的港澳涉稅專業人士發起設立稅務師事務所的條件:需登記註冊在深圳前海蛇口片區;合夥人或股東至少應有一名已進行執業登記的港澳涉稅專業人士;合夥人或股東之一應由內地稅務師事務所擔任;合夥人或者股東中稅務師占比應高於百分之五十,已進行執業登記的港澳涉稅專業人士在計算稅務師占比時視同內地稅務師計入;應符合國家稅務總局關於稅務師事務所行政登記的其它相關規定。

(五)嚴格落實國家稅務總局涉稅專業服務各項監管制度要求。國家稅務總局深圳市稅務局按照國家稅務總局涉稅專業服務監管相關制度規定對港澳涉稅專業人士發起設立的稅務師事務所和已進行執業登記的港澳涉稅專業人士進行監管,開展實名資訊採集、業務資訊採集、信用評價和資訊公告。國家稅務總局深圳市稅務局和港澳稅務學會建立資訊共用機制,就跨境執業的港澳涉稅專業人士受到行政處罰或行業懲戒等情況及時回饋。

如有任何查詢,歡迎聯絡香港稅務學會秘書處︰

電話︰2810 0438

電郵︰tihkadm@tihk.org.hk

《灣區城記—香港》

早前,本會副會長黃信安先生獲「廣東省稅務局」邀請撰文刊於《灣區城記—香港》內,並命題為〈香港—充滿吸引力的國際自貿中心〉。黃信安先生以其專業的稅務知識,於文章裡闡述了其對本港營商環境、稅務制度、涉稅服務等的獨到見解。

本會幸獲「廣東省稅務局」授權轉載《灣區城記—香港》,現與各會員分享有關內容,歡迎參閱下文以了解更多詳情。

《灣區城記—香港》
Release of 2020 CTA Examination Result

The 2020 CTA Examination result has been released on 11 January 2021 (Monday) by way of email and post.  Members and Students can also log in their TIHK account to view the examination result:

Log-in TIHK account -> My Profile -> CTA Examination -> Year 2020

Any application for appeal against the examination result, together with the appeal fee, should reach the TIHK Secretariat by 25 January 2020 (Monday).  Late submission will not be accepted.  To download the application form for appeal, please visit www.tihk.org.hk/member-student-forms

Important: Fraud Alert

The Taxation Institute of Hong Kong (TIHK) would like to alert its members and the general public to the fake documents issued in the name of TIHK (see below).  These fake documents appear to be related to an internet scam.

TIHK declares that it has no connection with these documents and clarifies that it will not issue any document or advice for any money transferring purpose.  The known case has been reported to the Hong Kong Police Force (HKPC).

TIHK suggests its members and any persons to verify any emails and documents that claim to be sent from the Institute.  Please delete suspicious emails and attachments immediately without opening them.

If you receive communication which purports to be in TIHK’s name or in the name of our employees and are unsure as to its provenance or veracity, please contact the TIHK Secretariat at 852 2810 0438 or tihkadm@tihk.org.hk.

If you suspect that you have fallen prey to a scam, please report the case to the HKPC immediately.

The Taxation Institute of Hong Kong

31 December 2020

Early closure of TIHK Secretariat Office at 2:00pm on 31 December

Early closure of TIHK Secretariat Office at 2:00pm on 21 and 24 December

Please note TIHK Secretariat Office will be closed early at 2:00pm on 21 December (the Winter Solstice) and 24 December (Christmas Eve).

We wish you all a very merry Christmas!

CTA Accredited Employer Programme Renewal 2021-25

Renaming and Renewal of the CTA Accredited Employer Programme

We would like to express our heartfelt thanks to all Accredited Employers’ (“AE”) support of the Certified Tax Adviser Accredited Employer Programme (“AEP”) in the past years. As of today, we have more than 290 Accredited Employers (“AE”), including EY, KPMG, PwC, SHINEWING, Crowe Tax Services, HLB Hodgson Impey Cheng, PKF, and many other renowned CPA firms.

Following our Licensing Agreement with the Chartered Institute of Taxation (“CIOT”) in June 2020 under which the CIOT has licensed the Institute to grant the “Chartered Tax Adviser” designation to our qualifying members, the current Certified Tax Advisers will convert to Chartered Tax Advisers in 2021. In addition, the Certified Tax Adviser (CTA) Qualifying Examination will be renamed as “Chartered Tax Adviser Qualifying Examination”, and the current AEP will also be renamed as “Chartered Tax Adviser Accredited Employer Programme”.

The current AEP will expire on 31 December 2020 and we would like to invite all AE to renew your registration for a further term of five years from 1 January 2021 to 31 December 2025.

Under AEP, the Institute will provide training platforms to the AE in the areas of technical issues and experience sharing in their daily work engagements. Benefits to you as an AE include:

– Participating in professional development trainings and seminars organised by the Institute and enjoying a special rate.
– Attending CTA Examination sharing sessions.

All AE will receive an email notice on details of renewal. A set of hardcopy renewal forms will be posted to AE’s company address and online forms are also available.

Deadline of returning the renewal documents is 21 December 2020.

Should you have any enquiries regarding the renewal or renaming of AEP, please contact Miss Lorin Lam of the Institute’s Secretariat at 2810 0438.

 

 

TIHK (Supporting Organisation) – LexisNexis: Hong Kong Competition Ordinance: Developments and Considerations

Hong Kong Competition Ordinance: Developments and Considerations

LexisNexis Hong Kong will host a FREE knowledge sharing webinar on the topic of “Hong Kong Competition Ordinance: Developments and Considerations”.  This webinar will focus on practical experiences of the speakers in handling Competition Commission investigations and litigation before the Competition Tribunal.

Date: 25 November 2020 (Wed)
Time: 12:00nn – 12:45pm
Language: English

Speakers:

For details, please click here or refer to below poster.

LexisNexis_Hong Kong Competition Ordinance

**Special offer for attendees: 10% off on Butterworths Hong Kong Competition Law Handbook – Second Edition**

Please click here for online registration.

TIHK: CityU SCOPE Professional Diploma in Tax Advisory

We are pleased to inform you that the new intakes of Professional Diploma in Tax Advisory programme jointly offered by The Taxation Institute of Hong Kong and CityU School of Continuing and Professional Education (SCOPE) will commence in January 2021.

Upon completion of this Programme, members/students are eligible to apply exemptions from Paper 2 “Hong Kong Tax” and Paper 3 “International Tax” of the Certified Tax Adviser (CTA) Qualifying Examination (which will be renamed as “Chartered Tax Adviser (CTA) Qualifying Examination in 2021) organised by the Institute.

The enrollment deadline for this Programme is 14 December 2020.  Please visit www.cityu.edu.hk/ce/pdta for more details.

On a related note, the Institute and SCOPE will jointly organise an information seminar to introduce the Programme.  Details of the seminar are as follows:

Event: 稅務最新動態暨稅務師資格簡介
(Information Seminar for Professional Diploma in Tax Advisory)
Date: 4 Dec 2020 (Friday)
Time: 19:00 – 20:30
CPD Credit: 1 CPD Credit will be recognised by the Institute after completion of the seminar
Format: Live webinar (ZOOM)
Registration: www.scope.edu/seminar/Tax2020
Enquiries: Please contact SCOPE directly regarding the information seminar:
Tel: 3442 7408 / 3442 7423   Email: bm@scope.edu

 

TIHK (Supporting Organization) – PMI HK Asia Pacific Project Management Congress 2020

Project Management Institute Hong Kong Chapter – PMI HK Asia Pacific Project Management Congress 2020

The Project Management Institute Hong Kong Chapter is proud to host the Asia Pacific Project Management Congress 2020 (Virtual Conference).

With the theme of “Road to Recovery, The Way Forward, the Congress will offer an invaluable platform on ideas exchanges and experience sharing among senior executives and seasoned professionals on how the world can adapt to recover from the pandemic and the importance of project management in supporting Recovery.

  • Date: 12 December 2020 (Saturday)
  • Time: 9:30 am – 5:30 pm
  • Theme: Road to Recovery, The Way Forward
  • Fee: TIHK members are entitled to discounted Congress registration rates at HKD 888

For more details, please visit the Congress’s website: www.pmihkcongress.com

2020 PMI HK Congress Registration Form Supporting Organization Member

The completed registration form could be returned to the Congress Secretariat by email (congress@pmi.org.hk) or fax (2784 1616). The registration deadline is 30 November 2020.

Should you have any inquiries on the Congress, please contact the Congress Secretariat at 2784 1880 or email to congress@pmi.org.hk