Company Profile
臺灣顧問有限公司乃香港啟源會計師事務所有限公司的成員公司。 啟源會計師事務所有限公司於2002年在香港註冊成立,短短幾年,在所有員工的努力和廣大客戶的支持下,我們業務的輻射範圍越來越廣,由香港本土擴展到世界各地,並已在中國北京、上海、深圳、臺灣和新加坡設立了辦事處。 啟源會計師事務所提供如下服務:審計與會計、公司註冊、稅務諮詢、商標與專利申請、簽證與移民以及人力資源服務。

新加坡稅務

新加坡2020年度財政預算案

 

財政預算案是新加坡政府對當前國情的分析及對可見未來的評估,就新的一個財政年度所制定的計畫和工作重點。新一年度的財政預算案通常於每年2月份的第三個星期一下午由財政部長公佈。新加坡政府的財政年度採用自然年度,即從當年1月1日 起至12月31日。

 

隨著新冠肺炎病毒COVID-19於世界各國的肆略,新加坡於2020開年之初就面臨著相當大的挑戰。在經濟前景並不明朗的情況下,2020年2月18日,新加坡財政部長王瑞傑發佈了其任內第五份財政預算案。該份財政預算案不僅著眼於眼前和中期發展,還通過繼續推動企業轉型,幫助企業重新定位其商業模式和業務。

 

本文僅從稅務專業人士的角度,就財政預算案中涉及的企業稅務、個人所得稅及間接稅等方面的關鍵措施做簡要的介紹,以供啟源的客戶參考閱讀。

 

一、   企業所得稅

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香港稅務

香港政府擬寬減2019/20課稅年度利得稅

 

2020226日發佈的2020/2021財政預算案中, 香港財政司司長陳茂波提議一次性寬減2019/20課稅年度百分之百的利得稅,每宗個案寬減額上限為20,000港元。

 

此次利得稅寬減措施針對的是2019/20課稅年度的利得稅,即結帳日期是於201941日至2020331日期間的公司於2019/20課稅年度可獲得利得稅寬減優惠,納稅人只須如常填報報稅表,無須特別就建議的寬減措施提出申請。雖然該項提議須經立法會審議通過後才能生效,但根據過往的經驗一般均會獲得通過。

 

1. 香港的稅務制度

 

香港採用地域來源原則徵稅,即只有源自香港的利潤才須在香港課稅,而源自其他地方的利潤則不須在香港繳納利得稅,該稅務制度非常簡單清晰明確,且稅率偏低。

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Hong Kong Taxation

The HKSAR Government Proposes to Reduce the Profits Tax

for the Year of Assessment 2019/20

 

 

On 26 February 2020, the Financial Secretary of Hong Kong, Mr. Paul Chan Mo-Po, delivered the 2020/2021 Budget. He proposed a one-off reduction of profits tax for the year of assessment 2019/20 by 100%, subject to a ceiling of HK$20,000 per case.

 

This concessionary measure is applicable for the profits tax for the year of assessment 2019/20, that is, for the accounting year ended within the period from 1 April 2019 to 31 March 2020. No additional application for this proposed concessionary measure is required. Taxpayers should file their profits tax returns as usual. Although this proposed concessionary measure is subject to review and approval by the Legislative Council of Hong Kong, it will generally be adopted based on experience.

 

1. Hong Kong's Tax System

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Taiwan Holiday Arrangement in 2020 Announced

 

The Directorate-General of Personnel Administration released the “Circular on Part of the Holiday Arrangement in 2020” on December 02, 2019. According to the above Circular, the official holidays for year 2020 are scheduled as follows:
 
1. New Year's Day
  1st January 2020  (one day off in total).
     
2. Spring Festival (Chinese New Year)
  From 23rd January to 29th January 2020 (seven days off in total).
15th February 2020 (Saturday) is adjusted to be a working day.
     
3. 228 Peace Commemoration Days
  From 28th February to 1st March 2020 (three days off in total).
     
4. Tomb-sweeping Festival
  From 2nd April to 5th April 2020 (four days off in total)
 
5. Labour Day
  1st May 2020 (one day off in total)
     
6. Dragon Boat Festival  
  25th June  to 28th June 2020  (four days off in total)
20th June 2020 (Saturday) is adjusted to be a working day.
 
 
7. Mid-autumn Festival  
  1st October to 4th October 2020 (four days off in total).
26th September 2020 (Saturday) is adjusted to be a working day.
 
8. National Day  
  From 9th October to 11th October 2020 (three days off in total)

 

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臺灣公司設立套裝TWLLC05

(中國大陸境外居民及公司申請設立臺灣有限公司)

設立程序及報價

 

除非另有說明,本報價所指臺灣公司,特指根據臺灣公司法於臺灣註冊成立之責任有限公司。

 

本套裝適用於中國大陸以外之國家或地區之居民或者公司申請於臺灣成立責任有限公司之案子。

 

簡介

 

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台灣分公司現金增資變更登記套裝

(外國、香港及澳門公司申請台灣分公司現金增資)

變更登記程序及費用

 

本變更登記套裝適用於外國、香港及澳門之國家或地區之公司申請台灣分公司現金增資之案子,並不適用於大陸公司申請台灣分公司現金增資之案子。

 

本套裝已經包含變更台灣分公司除需公證文件外的所必須之登記項目,具體包括向台灣經濟部申請辦理公司變更登記,以及向台灣國稅局及銀行辦理變更手續之服務。完成前述所有變更手續以後,其台灣分公司現金增資變更程序才算完成。

 

一、   台灣分公司現金增資變更登記程序

 

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China Taxation

Guidance on Annual Individual Income Tax Declaration for Fiscal Year of 2019 in China

 

On December 31, 2019 China’s State Administration of Taxation issued the “Announcement of Annual Individual Income Tax Declaration for Comprehensive Individual Income for the fiscal year of 2019”, which provides detailed guidance for handling the annual individual income tax declaration for the fiscal year of 2019. We have sorted out the main content of this announcement as following for your reference.

 

In accordance with the provisions of the Individual Income Tax Law, by the end of fiscal year of 2019, individual residents need to aggregate four types of income, including “Wages and Salaries”, “Labor Remuneration”, “Author’s Remuneration”, and “Royalties” (hereinafter refer to as “Comprehensive Income”), and deduct RMB60,000 expense, special deductions, special additional deductions and other deductions determined by the laws for the period of 01.01.2019 - 31.12.2019; then multiply with the applicable tax rate for comprehensive income and deduct the quick deduction (please refer to Annex 1: The Rate Schedule) to calculate the amount of annual tax payable; then deduct the annual tax prepaid for fiscal year of 2019, recognize the tax amount to be refunded or repaid and apply with the tax authorities for tax refund or repayment. The computation formula is as follows:

 

The calculation method of the tax amount to be refunded or repaid for the fiscal year of 2019

= [(Comprehensive income - RMB60,000 - Special deductions of social insurance and housing provident fund contributions - Children’s education deduction and other special additional deductions – Other deductions determined by the laws) × Applicable tax rate - Quick deduction] – the annual tax prepaid for the fiscal year of 2019

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中國稅務

2019年度個人所得稅匯算清繳指南

 

中國國家稅務總局于20191231日發布了“關于辦理2019年度個人所得稅綜合所得匯算清繳事項的公告”,對辦理2019年度個人所得稅匯算清繳作出了詳細指引。爲了更好地幫助納稅義務人順利完成此次匯算清繳,我們特將公告內容整理如下,以供參考。

 

根據個人所得稅法規定,2019年度終了後,居民個人需要匯總201911日至1231日取得的工資薪金、勞務報酬、稿酬、特許權使用費等四項所得(以下簡稱綜合所得)的收入額,减除費用6萬元以及專項扣除、專項附加扣除和依法確定的其他扣除後,適用綜合所得個人所得稅稅率幷减去速算扣除數(稅率表請見附件一),計算本年度最終應納稅額,再减去2019年度已預繳稅額,得出本年度應退或者應補稅額,向稅務機關申報幷辦理退稅或補稅。具體計算公式如下:

 

2019年度匯算應退或應補稅額

=  [(綜合所得收入額-60000-“五險一金等專項扣除-子女教育等專項附加扣除

-依法確定的其他扣除)×適用稅率-速算扣除數]-2019年已預繳稅額

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國務院辦公廳關於 2020 年部分節假日安排的通知

各省、自治區、直轄市人民政府,國務院各部委、各直屬機構:

經國務院批准,現將 2020 年元旦、春節、清明節、勞動節、端午節、中秋節和國慶節放假調休日期的具體安排通知如下。

 

一、元旦

 

2020 年 1 月 1 日放假,共 1 天。

 

二、春節

 

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China Holiday Arrangement in 2020 Announced

 
The State Council released the “Circular on Part of the Holiday Arrangement in 2020” on November 21, 2019. According to the above Circular, the official holidays for the year 2020 are scheduled as follows:
 
1. New Year's Day
  1st January 2020 (one day off in total).
     
2. Spring Festival (Chinese New Year)
  From 24th January to 30th January 2020 (seven days off in total).
19th January 2020 (Sunday) and 1st February 2020 (Saturday) are adjusted as official working days.
     
3. Qingming Festival
  4th April to 6th April 2020 (three days off in total).
     
4. Labour Day
  1st May to 5th May 2020 (five days off in total).
26th April (Sunday) and 9th May (Saturday) are adjusted as official working days.
     
5. Dragon Boat Festival
  25th June to 27th June 2020 (three days off in total).
28th June 2020 (Sunday) is adjusted as an official working day.
     
6. Mid-autumn Festival、National Day  
  From 1st October to 8th October 2020 (eight days off in total).
27th September 2020 (Sunday) and 10th October 2020 (Saturday) are adjusted as official working days.

 

 

 

 

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