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税务局 – 2024-25利得税电子报税

税务局 2024-25利得税电子报税

税务局今日向法团及合伙业务发出2024/25年度利得税报税表。

为跟上国际税收征管工作及资讯科技的发展,税务局正积极推进税务数码化。税务局鼓励纳税人自愿以电子方式,连同符合iXBRL格式的佐证文件﹙包括财务报表和税项计算表﹚一并提交利得税报税表。

为方便纳税人拟备所需的iXBRL数据档案,税务局提供了「税务局分类标准准则」﹙「分类标准准则」)和「税务局iXBRL数据拟备工具」﹙包括模板工具及标记工具,统称「拟备工具」)供纳税人在税务局网站免费下载。税务局在本年度已更新及提升该分类标准准则及拟备工具,当中主要包括以下的优化功能:

  • 提升英文标记工具(Windows版本),以接受汇入Microsoft Excel格式的财务报表;及
  • 增加可供选择的货币种类,以协助纳税人建立以更多不同货币拟备的财务报表及税项计算表iXBRL数据档案。

利得税电子报税和iXBRL报税的更多详情,请分别参阅税务局专用网页www.ird.gov.hk/c_epfwww.ird.gov.hk/c_ixbrl。如对iXBRL报税要求及使用拟备工具有任何疑问,你可电邮至ixbrl_reporting@ird.gov.hk联络税务局,或经网上预约服务预约指定时段以电话查询。

税务局将于2025年7月推出三个互联的网站,即个人税务网站、商业税务网站(「BTP」)和税务代表网站(「TRP」),为个人、公司及税务代表提供网上服务,包括优化的电子报税服务、整批延期服务及其他电子服务。由2025年4月下旬起,公司及税务代表可分别于BTP及TRP预先开立其专属账户。有关BTP及TRP的详情将在税务局网站发布。

税务局亦期望在2026年4月起全面推行整批延期提交报税表的电子安排,即税务代表自课税年度2025/26起必须透过在TRP下整批延期服务,就其客户的利得税报税表以电子方式提交整批延期申请或通知。税务局鼓励税务代表在今年起以电子方式提交整批延期申请或通知,以提升该等申请的效率、准确性和可靠性。有关申请整批延期提交报税表的更多详情,请参阅税务局网站税务代表申请整批延期提交报税表

Supporting Event: Innovating HongKong – Global Talent Carnival 2025

 

Nearly 400 Leading Multinational Enterprises in Hong Kong! Innovating HongKong – Global Talent Carnival Offers Over 10,000 Jobs for International Recruits!

BY INNOVATING HONG KONG

[PHOTO/INNOVATING HONG KONG]

 

Benefiting from a series of favourable policies continuously launched by the Hong Kong Government, from 2023 to the end of September 2024, a total of 380,000 applications have been received under the various talent admission schemes, with nearly 240,000 approved. 196,000 people have successfully arrived in Hong Kong, and 144,000 of their spouses and children have been motivated to come to settle in Hong Kong together. Figures show that the average median monthly income is about $50,000, with 25% of them earning more than $100,000 a month. Hong Kong’s job market is extremely attractive, both in terms of income level and choice of industry! However, finding a job that meets the visa requirements is not easy, and suitable positions are relatively scarce. In this regard, the annual recruitment event, Innovating Hong Kong – Global Talent Carnival 2025 Spring, will be held on 29-30 March at AsiaWorld-Expo. The event is organised by Innovating Hong Kong, with Hong Kong Talent Engage as the strategic partner, specially co-sponsored by Hong Kong Gathering Talents Limited and jointly presented by Liepin. Nearly 400+ renowned companies from Hong Kong, foreign countries and the Mainland will be on site, offering quality jobs across a wide range of industry sectors. We cordially invite interns, fresh local and non-local graduates, as well as working people who are looking for new career opportunities to join us in this event of future and dreams, to explore new opportunities in the workplace and to start a new chapter in your life.

TIHK Physical Seminar: Key Issues Arising from The China Two Sessions 2025

Programme Code: 20250417
Date: 17 April 2025 (Thursday)
Time: 6:30 pm – 7:30 pm
Speakers: Mr. Peter Kung, Past President of The Taxation Institute of Hong Kong
                   Dr. Thomas S.T. So JP, Chairman of eBRAM International Online Dispute Resolution Centre
Language: Cantonese
Venue: Room 201, 2/F, 15 Hennessy Road, Duke of Windsor Social Service Building, Wanchai, Hong Kong
CPD Hours: 1
Seat: 100

Click here to register

TIHK Hybrid Seminar: Revisiting the Common Reporting Standard – What is the CRS implications for non-traditional financial institutions?

 

Programme Code: 20250415
Date: 15 April 2025 (Tuesday)
Time: 6:30 pm – 8:00 pm
Speakers: Ms. Kathleen Wang, Tax Partner, PwC Hong Kong
                   Mr. Jeffrey Ip, Senior Manager, Tax Reporting and Strategy practice, PwC Hong Kong
                   Ms. Terri Yu, Manager, Corporate Tax group, PwC Hong Kong
Language: Cantonese
Venue: TIHK Office, 21/F, Kam Sang Building, 255-257 Des Voeux Road Central, Hong Kong
CPD Hours: 1.5
Seat: 100

Click here to register

TIHK Physical Seminar: How to Prevent & Resolve China Tax Controversy Nowadays ?

 

Programme Code: 20250408
Date: 08 April 2025 (Tuesday)
Time: 6:00 pm – 7:30 pm
Speakers: Mr. Caesar Wong, Managing Director of China Advisory Services, Acclime Advisory Services
Language: Cantonese
Venue: Room 2201, 22/F Leighton Centre, 77 Leighton Road, Causeway Bay, Hong Kong
CPD Hours: 1.5
Seat: 30

Click here to register

New TIHK webinar: A dialogue with Ms Lusan Hung (Head, Budget and Tax Policy Unit, Financial Secretary’s Office, HKSAR Government)

Programme Code: 20250318

Date: 18 March 2025 (Tuesday)

Time: 6:30 pm – 7:30 pm

Speakers:

Ms. Lusan Hung, Head, Budget and Tax Policy Unit, Financial Secretary’s Office, HKSAR Government

Ms. Winnie Shek, President, TIHK

Ms. Anita Tsang, Honorary Secretary, TIHK

Language: Cantonese

Venue: Live webinar

CPD Hours: 1

Seat: 100

Click here to register!

TIHK Hybrid Seminar: 企業數字化轉型的機遇和挑戰

Programme Code: 20250325

Date: 25 March 2025 (Tuesday)

Time: 6:30 pm – 8:30 pm

Speakers: 華盟·税紀雲行政總裁:陳振銘先生

Language: Mandarin

Venue: TIHK Office, 21/F, Kam Sang Building, 255-257 Des Voeux Road Central, Hong Kong

CPD Hours: 2

Seat: 100

Click here to register

TIHK Seminar: 2025-26 Hong Kong Budget Highlights

Introduction:

The Hon Paul Chan Mo-po, Financial Secretary of the Government of the HKSAR, will deliver the 2025/26 Budget on 26 February 2025.  While the external environment has turned more challenging recently, it is important for the government to come up with measures that support and enhance the future sustainable development of Hong Kong, solidifying our path toward sustainability through fiscal and tax strategies.

In this seminar, Ms. Winnie Shek, the President of TIHK, Ms. Ada Ma and Mr. Desmond Wong, the Council Members of TIHK, will discuss the highlights of the 2025/26 Budget and share their insights with our members.

Programme Code: 20250305

Date: 05 三月 2025 (Wednesday)

Time: 12:30 pm – 1:30 pm

Language: Cantonese

Venue: Live webinar

Speakers:

Ms. Winnie Shek, President, TIHK

Ms Ada Ma, Council Member, TIHK

Mr. Desmond Wong, Council Member, TIHK

CPD Hours: 1

Seat: 100

Click here to register

TIHK supporting event: The Sports Law Mega Event by the Law Society of Hong Kong
TIHK Secretariat closed early at 6:00 pm on 11 February 2025