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2016-2017年香港商業(yè)登記費(fèi)及征費(fèi)收費(fèi)表
2016/03/22 來源:http://www.rubberduckyderby.net 編輯:m_8cad29
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稅務(wù)局 Inland Revenue Department 商業(yè)登記費(fèi)及徵費(fèi)收費(fèi)表 Business Registration Fee and Levy Table 收費(fèi)基準(zhǔn)商業(yè)登記證分一年有效期及三年有效期兩種,除經(jīng)一站式公司註冊及商業(yè)登記服務(wù)成立的本地公司外,應(yīng)繳金額以登記證的開始生效日釐訂。對於非本地公司新開業(yè)務(wù),其首張登記證的開始生效日期是有關(guān)業(yè)務(wù)的開業(yè)日期,不是申請商業(yè)登記或分行登記日期。於一站式公司註冊及商業(yè)登記服務(wù)下成立的本地公司,其首張商業(yè)登記證的應(yīng)繳金額是以其向公司註冊處提出相關(guān)的成立法團(tuán)遞呈日期釐訂,而該登記證的開始生效日期是它的註冊日期。至於其後發(fā)出的續(xù)證,應(yīng)繳金額則以續(xù)證的開始生效日釐訂。
Basis of charge
There are two types of business registration certificate, namely 1-year certificate and 3-year certificate. Except for the first registration certificate of local companies falling within the one-stop company and business registration, the amount payable under a certificate depends on the commencement date of the registration certificate. For a new business other than a local company, the commencement date of its first registration certificate is its date of commencement of business, not the date of application for business or branch registration.
For local companies falling within the one-stop company and business registration, the amount payable for the first registration certificate depends on the date of making the related incorporation submission to the Companies Registry and the commencement date of the registration certificate is the date of incorporation. For renewal of certificates, the amount payable is determined by reference to the commencement date of the relevant renewal certificate.
* 2016-17 年度財(cái)政預(yù)算案建議,有關(guān)法例 修訂建議 須經(jīng)立法會(huì)審議及通過,才能生效。
* 2016-17 Budget proposal. The relevant legislative amendment is subject to the scrutiny by the Legislative Council.