TIHK News

香港稅務學會仝人恭祝大家牛年大吉，身體健康，萬事如意!

May the Year of the Ox bring you and your family good health, happiness and prosperity.

國家稅務總局深圳市稅務局於2021年1月發佈了《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》（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。香港稅務學會已於2021年2月9日舉行 “香港稅務師在中國（廣東）自由貿易試驗區深圳前海蛇口片區登記執業簡介會” 闡述有關《辦法》的出台背景、主要內容和進行登記執業的注意事項。

會員及涉稅專業人士可下載有關講材:

另外相關的文件，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

如有任何查詢，可與學會秘書處聯絡。

電話：2810 0438    電郵：tihkadm@tihk.org.hk

The Taxation Institute of Hong Kong (“the Institute”) and the CityU School of Continuing and Professional Education (“SCOPE”) have jointly offered the Professional Diploma in Tax Advisory.  While the 2021 intake of the Programme has already commended in January 2021, SCOPE now offers an option for people who wish to take a specific module course instead of completing the full programme.  Applicaiton deadline for module courses is 1 March 2021 (Monday).

1. International Tax Advisory (Flyer: )

The CPD course in International Tax Advisory enables students to understand why international double taxation typically arises and how it could be avoided.  It aims to develop participants’ technical competencies in providing advisory services in international tax planning.  Upon completion of this course, students should be able to identify common types of anti-avoidance provisions designed to counter specified forms of international tax planning and to communicate tax planning issues effectively in writing and verbally.

2. PRC Tax Advisory (Flyer:)

隨著中國經濟發展的迅速增長，港人與內地的聯繫越趨緊密。本課程專為從事內地業務或對中國稅有興趣的人士而設，透過70小時的課節講解及案例分析，讓學員全面瞭解中國稅法的制定和實施，使其在工作及個人發展上更具實力及優勢。

Online applicaiton:  www.scope.edu/eapp/pdta
Website:  www.cityu.edu.hk/ce/pdta
Enquiries:  cepoon@cityu.edu.hk or 3442 7408

An online public briefing session on the “Interim Measures for the Administration of Tax Professionals from Hong Kong and Macau to Practise in Shenzhen-Shekou of the China (Guangdong) Pilot Free Trade Zone” was held by Shenzhen Tax Service, State Taxation Administration (“SZTS”) on 28 January 2021.

To watch the replay (Mandarin only), please visit: https://shenzhen.chinatax.gov.cn/nsrxt/wap/live/50977e1a1c7618fa3bcf6c27f2dd8928

To access the slides (Simplified Chinese only), please click:

For enquiry, please contact the Secretariat at 2810 0438 or email to tihkadm@tihk.org.hk.

國家稅務總局深圳市稅務局已於2021年1月28日（周四）舉行網上直播，解讀《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》。

公眾可按以下官方連結重溫直播︰https://shenzhen.chinatax.gov.cn/nsrxt/wap/live/50977e1a1c7618fa3bcf6c27f2dd8928

相關的政策解讀，請按︰

如有任何查詢，歡迎聯絡學會秘書處︰
電話︰2810 0438
電郵︰tihkadm@tihk.org.hk

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

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。

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

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

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!