Misonkho - Kuwerengera ndi Kufufuza - Mafunso

Pali mitundu itatu yamabuku amisonkho, muyenera kuyitanitsa ku IRD: Kubwerera kwa Wogwira Ntchito, Kubweza Misonkho Yopindulitsa ndi Kubweza Kwa Misonkho.

Wamalonda aliyense amakakamizidwa kukapereka ma tax atatuwa chaka chilichonse kuyambira pomwe amalandila kubwerera koyamba.

Ngati mwapanga kampani ya HK, mudzalandila phindu lanu loyamba la msonkho (PTR) m'miyezi 18 kuchokera tsiku lophatikizidwa. Chifukwa chake muyenera kukonzekera zolemba zanu ndikupereka lipoti lanu loyamba lowerengera ndalama limodzi ndi kubweza msonkho kwathunthu ku IRD.

Nthawi zambiri, zotuluka zonse ndi zolipirira, pamlingo womwe wokhometsa msonkho amapeza popanga phindu lomwe amalipiritsa, amaloledwa kuchotsera.

Kwa makampani omwe adalembetsedwa kumadera akumayiko ena koma ali ndi phindu lochokera ku HK, amakhalabe ndi Misonkho Yopindulitsa ya HK. Zimatanthawuza kuti mabizinesi awa akuyenera kuyitanitsa Phindu la Misonkho Kubwerera ku IRD

Werengani zambiri: Misonkho yakunyanja yaku Hong Kong

Zofunikira pakuwunika maakaunti a kampaniyo zimakhazikitsidwa ndi Makampani Ordinance. Lamuloli silimapereka zovuta zilizonse zomwe sizifunika kuwunikiridwa.

IRD ipereka Kubwerera kwa Mlembi ndi Phindu la Misonkho Patsiku loyamba logwira ntchito mu Epulo, ndikupatsanso Kubweza Kwamisonkho Kwawo tsiku loyamba logwira ntchito Meyi. Ndikofunikira kuti mumalize kulipira misonkho mkati mwa mwezi umodzi kuchokera tsiku lomwe adatulutsa; apo ayi, mutha kukumana ndi zilango kapena ngakhale kuweruzidwa.

Werengani zambiri:

• Ntchito zowerengera ndalama ndi kuwunika
• Ntchito yowerengera ndalama ku Hong Kong

8.25% pazopeza phindu mpaka $ 2,000,000; ndi 16.5% mbali iliyonse ya phindu lomwe lingayesedwe kupitirira $ 2,000,000 kuyambira 2018/19 mtsogolo.

Phindu la Kubwezera Mtengo liperekedwanso ku IRD ngakhale kampani yocheperako sinayambe bizinesi yake.

Boma la Hong Kong likufuna kuti makampani onse omwe amaphatikizidwa ku Hong Kong ayenera kusunga ndalama pazamalonda zonse kuphatikiza phindu, ndalama, ndalama zomwe ziyenera kuwonetsedwa.

Miyezi 18 kuyambira tsiku lophatikizidwa, makampani onse ku Hong Kong akuyenera kupereka lipoti lawo loyamba la misonkho lomwe limakhala ndi malipoti owerengera ndalama komanso owerengera ndalama. Kuphatikiza apo, makampani onse aku Hong Kong, kuphatikiza Ngongole Zocheperako, malipoti azachuma apachaka akuyenera kuwunikidwa ndi owerengetsa panokha omwe ali ndi ziphaso za Certified Public Accountants (CPA).

One IBC imapereka ntchito zathu za Accounting & Audit kwa makasitomala athu onse omwe akugwiritsa ntchito makampani awo ku Hong Kong. Ntchito zathu zophatikizapo ndi izi:

1. Kuphatikiza ndi upangiri pakukhazikitsa njira zowerengera za bespoke.
2. Kusunga ndalama ndikukonzekera maakaunti pachaka.
3. Maakaunti owerengera ndi malipoti.
4. Kukonzekera kwa bajeti ndi kutulutsa ndalama ndi kuneneratu.
5. Kugwirizana ndi Hong Kong Inland Revenue department (IRD), Securities and Futures Commission (SFC) pakufunikirako ngati kulipo.

Kuti mumve zambiri, chonde titumizireni mafunso kudzera pa imelo: [email protected]

Werengani zambiri:

• Ntchito yowerengera ndalama ku Hong Kong
• Mtengo wamsonkho wa HK

Cholinga chake ndikuti ngati bizinesi yanu ili ndi phindu lochokera ku HK, ngakhale kampani yanu italembetsedwa kumayiko ena, phindu lanu limayenerabe kukhala ndi HK Profits tax ndipo muyenera kuyitanitsa mokakamiza kubweza msonkho.

Komabe, ngati kampani yanu (yolembetsedwa ku HK kapena madera akunyanja) sikuphatikiza malonda, ntchito kapena bizinesi ku HK yomwe imapeza phindu chifukwa chopezeka ku HK, mwachitsanzo kampani yanu ikugwira ntchito ndikupanga phindu lonse kunja kwa HK, ndizotheka kuti kampani yanu itha kunenedwa kuti ndi 'bizinesi yakunyanja' kuti isapereke msonkho. Kuti muwonetsetse kuti phindu lanu silikhala ndi Misonkho ya HK, tikulimbikitsidwa kuti musankhe wothandizirayo koyambirira koyambirira

Werengani zambiri:

• Ntchito zowerengera ndalama ndi kuwunika
• Ntchito yowerengera ndalama ku Hong Kong

Maakaunti a kampani yocheperako adzawunikiridwa ndi Certified Public Accountant asadatumize ku Inland Revenue department (IRD) limodzi ndi lipoti la owerengetsa ndalama ndi Phindu la Kubwezera Misonkho.

Nthawi zambiri, makampani akunyanja amakhala opanda ngongole za misonkho, ndalama zonse zomwe amapeza kunja zimakhoma misonkho kumakampani omwe amaphatikizidwa ku Hong Kong. Kuti akhale oyenerera kuchotsera misonkho yakunyanja ku Hong Kong , makampani amafunika kuyesedwa ndi Inland Revenue department (IRD) waku Hong Kong.

Malinga ndi IRD, zotsatirazi sizichotsedwa pa phindu lomwe lingayesedwe:

• magawo omwe amalandila kuchokera kubungwe lomwe limakhoma Misonkho ya Hong Kong ;
• ndalama zomwe zaphatikizidwa kale phindu lomwe anthu ena angalipire msonkho wa phindu;
• chidwi pa Zikalata Zosungira Misonkho;
• chiwongola dzanja, ndi phindu lililonse lomwe limaperekedwa pokhudzana ndi mgwirizano woperekedwa pansi pa Loans Ordinance kapena Government Bonds, kapena ngongole ya Exchange Fund kapena chida chazipembedzo chamayiko ambiri ku Hong Kong;
• phindu la chiwongola dzanja ndi malonda omwe amachokera mu zida za ngongole yayitali;
• chiwongola dzanja, phindu kapena phindu kuchokera kuzinthu zoyenerera ngongole (zoperekedwa pa 1 Epulo kapena pambuyo pa 1 Epulo 2018) zimachotsedwa pamisonkho ya Phindu; ndipo
• ndalama zomwe zalandilidwa kapena kuwonjezeka kuchokera m'ndondomeko ya ndalama ndi munthu m'modzi

Ngati mukufunabe kudziwa zambiri zamisonkho kumakampani akunyanja aku Hong Kong , mutha kulumikizana ndi gulu lathu lofunsira kudzera pa imelo: [email protected]

Werengani zambiri:

• Kuwerengera phindu ku Hong Kong
• Ntchito yowerengera ndalama ku Hong Kong

Munthu aliyense amene amalephera kulemba mafomu amisonkho a Misonkho Yopindulitsa kapena kupereka zambiri zabodza ku Inland Revenue department ali ndi mlandu ndipo amayenera kuzengedwa mlandu kumangidwa kapena kumangidwa. Kuphatikiza apo, gawo 61 la Inland Revenue Ordinance limayang'anira zochitika zilizonse zomwe zimachepetsa kapena kuchepetsa kuchuluka kwa misonkho yomwe munthu aliyense angawone ngati Woyesa awona kuti zopangidwazo ndi zongopeka kapena zabodza kapena kuti mawonekedwe aliwonse sakugwira ntchito. Pomwe zikugwira ntchito wowunikirayo atha kunyalanyaza zochitika zilizonse zotere ndipo munthu amene akukhudzidwayo adzawunikiridwa moyenerera.

Werengani zambiri :

• Ntchito zowerengera ndalama ndi kuwunika
• Ntchito yowerengera ndalama ku Hong Kong

Ngati phindu lamakampani silinachokere ku Hong Kong, ndipo kampaniyo sinakhazikitse ofesi ku Hong Kong kapena kulembetsa aliyense wogwira ntchito ku Hong Kong, phindu lomwe amapeza silingalandire msonkho. Koma Kampani iyenera kulembetsa ku IRD.

Chilango choyambira cha madola masauzande ochepa kapena kupitilira apo chitha kugwiritsidwa ntchito ngati Phindu Lopindulitsa ku Hong Kong silinaperekedwe tsiku lisanafike.

Ndalama zina zitha kugwiritsidwanso ntchito ndi khothi lachigawo kuchokera ku Inland Revenue department.

Muyenerabe kuuza HMRC kampani yanu ili ndi ngongole za Corporation tax. Muyenera kuchita izi mkati mwa miyezi 12 kumapeto kwa nthawi yanu yowerengera msonkho ku Corporation. Ngati simutero, kampani yanu kapena bungwe lipatsidwa chindapusa. HMRC imayitanitsa izi 'kulephera kudziwitsa' chilango.

Akaunti yoyamba iyenera kulembedwa mu miyezi 21 pambuyo polembetsa ku Companies House.

• Misonkho Yopeza
• Inshuwaransi Yadziko
• Misonkho Yampani
• Misonkho Yopindulitsa
• VAT

Werengani zambiri:

• Kusiyana pakati pa LLP ndi zochepa zapadera
• Momwe mungatsegule kampani yocheperako ku UK ?

HMRC itha kupereka chindapusa chofika £ 3,000 pachaka chamsonkho chifukwa cholephera kusunga zolembedwa kapena kusunga zolemba zosakwanira.

Muyenera kulembetsa ku VAT ndi HM Revenue and Customs (HMRC) ngati phindu lanu la 'VAT yokhomera msonkho liposa $ 85,000.

Werengani zambiri:

• Momwe mungakhazikitsire kampani yocheperako ku UK ?

Kampani kapena mayanjano atha kukhala 'osakhalitsa' ngati sakuchita bizinesi ('malonda') ndipo alibe ndalama zina, mwachitsanzo, ndalama.

Buku lanu lapadera la okhometsa misonkho, ndi nambala yokhayo yomwe imazindikiritsa wokhometsa msonkho kapena kampani. Manambala a UK UTR ali ndi manambala khumi, ndipo atha kuphatikiza chilembo 'K' kumapeto.

Manambala apadera okhometsa misonkho amagwiritsidwa ntchito ndi HMRC posunga okhometsa misonkho, ndipo ndiye 'fungulo' lomwe wokhometsa msonkho amagwiritsa ntchito kuzindikira magawo onse osunthika okhudzana ndi misonkho ku UK.

Werengani zambiri:

• Kampani yakampani yakunyanja yaku UK
• Kubweza msonkho kwamakampani UK

Inde. Muyenera kulembetsa chikalata chotsimikizira (kubwerera pachaka) ndi maakaunti apachaka ku Companies House ngakhale kampani yanu yocheperako

Inde. Muyenera kulemba chikalata chotsimikizira (kubwerera pachaka) ndi maakaunti apachaka ku Companies House ngakhale kampani yanu yocheperako.

Nthawi zambiri, makampani akunja amafunika kutumiza zikalata zowerengera ndalama ku Companies House ku UK. Zolemba zowerengera zomwe kampani yakunja imapereka zimadalira izi,

• Kampaniyo iyenera kukonzekera ndikufotokozera zikalata zowerengera ndalama malinga ndi lamulo la makolo (malamulo adziko lomwe kampaniyo ili nawo)
• Ngati pakufunika kukonzekera ndikufotokozera zikalata zowerengera ndalama malinga ndi lamulo la makolo ndi kampani ya EEA. Kampani ya EEA ndi kampani yakunja yomwe imayang'aniridwa ndi malamulo adziko kapena gawo ku European Economic Area (EEA)

Werengani zambiri:

• Kupanga kampani yaku UK komwe sikukhala ndi akaunti yakubanki
• Kukhazikitsa bizinesi ku UK

Kampani ikapatsidwa chilolezo kuchoka pa tsiku linalake, kampaniyo sidzapatsidwa Fomu CS / C kuyambira tsiku lomwelo kupita mtsogolo.

Mwakutero, kampani yomwe kuyimitsidwa kwawo kudavomerezedwa sikuyenera kupereka fomu yofunsira chaka ndi chaka ku IRAS.

AGM ndi msonkhano wokakamizidwa wapachaka wa omwe akugawana nawo. Ku AGM, kampani yanu ipereka ndalama zake (zomwe zimadziwikanso kuti "maakaunti") kwa omwe akugawana nawo masheya (omwe amadziwikanso kuti "mamembala") kuti athe kufunsa mafunso okhudza momwe kampani ilili.

Mutha kulembetsabe e-File ECI ngati palibe mayeso omwe aperekedwa ku kampani yanu. Komabe, simungathe kulipira pang'onopang'ono. Zowonjezera zimangoperekedwa ndi IRAS pomwe kampani ikasanja ECI yake mkati mwa miyezi itatu kutha kwa chaka chachuma ndipo ili ku GIRO.

Makampani onse omwe akuphatikizidwa ku Singapore omwe amakhala ochepa kapena opanda malire ndi magawo (kupatula makampani omwe akhululukidwa) akuyenera kupereka ndalama zawo zonse mu fomu ya XBRL malinga ndi malangizo aposachedwa omwe ACRA (Accounting and Corporate Regulatory Authority) aku Singapore June 2013.

Simufunikanso kuyika ECI ku kampani yanu ngati ilibe ndipo ngati kampani yanu ikukumana ndi ndalama zomwe zikuperekedwa pachaka kuti Woperekayo Atumizire ECI:

Ndalama zapachaka zosapitilira $ 5 miliyoni m'makampani omwe ali ndi zaka zachuma zomwe zimatha mu Jul 2017 kapena pambuyo pake.

XBRL ndichidule cha eXtensible Business Reporting Language. Zambiri zachuma zimasinthidwa kukhala mtundu wa XBRL pamenepo, zimatumizidwa uku ndi uko pakati pa mabungwe amabizinesi. Boma la Singapore lalamula kuti kampani iliyonse ku Singapore ipereke ndalama zake mu mtundu wa XBRL wokha. Kusanthula kwa zomwe zapezedwa, motero, kumapereka chidziwitso cholongosoka pazochitika zachuma.

Malipiro kapena ndalama zomwe zimalandiridwa ngati ndalama (monga Bitcoins) zimakhala ndi malamulo amisonkho. Risitiyo itha kukhala yokhomera msonkho ngati ndi yachilengedwe, ndipo osakhoma msonkho ngati ili ndi ndalama zambiri

Kutha kwa ndalama (FYE) ku Singapore ndikumapeto kwa nthawi yowerengera ndalama pakampani yomwe ili mpaka miyezi 12.

Nthawi zambiri, kampani yocheperako imafunikira malinga ndi Companies Act ("CA") kuti ichite AGM yake kamodzi pachaka chilichonse osapitilira miyezi 15 (miyezi 18 ya kampani yatsopano kuyambira pomwe idaphatikizidwa).

Zolemba zachuma zosapitilira miyezi 6 ziyenera kulembedwa ku AGM (gawo 201 CA) yamakampani Osiyanasiyana.