尋找
Results: 35 使用者 1832 文件
22/2/2017page
2017/2018 香港財政預算案快訊
The Financial Secretary, Mr Paul Chan, presented the last budget of the current term government to the Legislative Council on 22 February 2017. As anticipated, the Government once again recorded a much higher surplus than its previous estimate. The revised estimate surplus for 2016-17 is HK$92.8 billion as compared to the original estimate of HK$11.4 billion. This is mainly due to the increase in revenue from land sales and stamp duty.
22/2/2017page
2016/2017 香港財政預算案快訊
財政司司長曾俊華於2016 年 2 月 24 日向立法會宣讀其任內第九份提交亦應該是最後一份政府財政預算案。財政司司長指出香港經濟放緩及社會矛盾日增。香港現正面臨嚴峻的全球市場競爭，因此需要透過進行研發，創意科技的應用，財務技術的發展及啟動創意工業及培養適合的人才，從而保持優勢。
15/2/2017page
Beyond the GAAP - January 2017 Issue
After a pause of several months, the IASB has started the year by presenting its annual improvements in a short exposure draft, with the next consultations expected as of April. It is also continuing to offer support on new standards, publishing an article on IFRS 16 – Leases, noting in passing that there are some decisions to be taken and judgments to be made, and urging entities not to delay the launch of their transition process.
13/2/2017page
2017年2月刊 - 新從價稅
On 4 November 2016, the Government proposed to increase the ad valorem stamp duty rates on transfer of Hong Kong residential properties from the existing Scale 1 rates (i.e. ranging from 1.5% to 8.5%) to a flat rate of 15% with effect from 5 November 2016. The Stamp Duty (Amendment) Bill 2017 (the “Bill”) was gazetted on 27 January 2017 for the enactment of the proposed new measure.
7/2/2017page
譚振雄作客香港電台第一台《千禧年代》
中審眾環(香港)稅務諮詢服務部執行董事兼香港會計師工會稅務執行委員會主席，譚振雄，於二零一七年二月七日出席香港電台第一台主持節目《千禧年代》。他在節目內表達了他對香港財政司司長發表的一七一八年度財政預算案的意見。
19/1/2017page
Beyond the GAAP - December 2016 Issue
Following a November issue that was packed with ‘A Closer Look’ features, this month’s Beyond the GAAP is unusual in not containing any at all. However, our monthly crossword will provide a useful reminder of key issues in IFRS over the 2016 reporting period.
12/1/2017page
譚振雄主持香港會計師公會財政預算案新聞簡報會
中審眾環(香港)稅務服務部執行董事兼香港會計師工會稅務部主席，譚振雄，於二零一七年一月十日主持財政預算案新聞發佈會，引起了廣大媒體注意。
5/1/2017page
Beyond the GAAP - November 2016 Issue
The adoption of IFRS 9 by the European Union marks the end of the work carried out by EFRAG under the leadership of Françoise Flores, coincidentally falling at the same time as her appointment as a member of the IASB. This appointment will maintain a French presence on the Board, following the end of Philippe Danjou’s term last October.
28/12/2016page
“從價印花稅最新調高至15%的新稅率會否見到成效？” - A Plus雜誌（2016年12月號）
中審眾環(香港)稅務服務部執行董事兼香港會計師工會稅務部主席，譚振雄，在A Plus雜誌內探討大眾對於香港地產樓價高企的看法，並表達自己對該問題的看法。
20/12/2016page
“香港特區政府新措施打擊富裕者們的逃稅” - 中國日報亞洲版(2016年12月19日)
由於共同申報準則(CRS)制度在香港正在進行中，預計稅務局將於2018年5月前收到首批由當地金融機構提交的AEOI (自動交換信息)報告。中審眾環(香港)稅務服務部執行總監譚振雄在中國日報亞洲上分享了有關此主題的一些想法。
2/12/2016page
Beyond the GAAP - October 2016 Issue
Improving the effectiveness of financial reporting is one of the IASB’s key focal areas for the coming years. Four projects fall under the theme of “Better communication”, including the Disclosure Initiative and a research project on the format of primary financial statements.
20/10/2016page
Beyond the GAAP - September 2016 Issue
The IASB’s update to its work plan on 23 September 2016 gives us a good idea of what is on the cards for IFRS over the next few months. In addition to the Insurance Contracts standard, which is scheduled for publication in March, and the Conceptual Framework (date not yet set), the next key milestones relate to research projects. Discussion Papers have been announced on business combinations under common control, dynamic risk management, financial instruments with characteristics of equity, and rate-regulated activities.
30/9/2016page
Beyond the GAAP - July-August 2016 Issue
The IASB’s major projects are drawing towards their conclusion. Since 2014, the IASB has published standards on revenue, financial instruments and leases, and it is expected to complete the Insurance Contracts project and the Conceptual Framework by the end of 2017.
26/9/2016page
2016 Aerospace Study
Mazars Group is pleased to present you with ‘Supplier of the Fittest: How to manage significant increases in production effectively’, our new global publication in the Aerospace & Defense industry.
7/9/2016page
“英國的一個大賭注” - A Plus雜誌（2016年8月號）
環球股市因受英國脫歐公投結果影響而直線下跌，事件震驚英國市民及很多其他人。受影響的民眾不禁騷騷頭想著『現在該怎麼辦呢？』 中審眾環(香港)董事總經理韋大象先生，於A Plus雜誌八月版內談及英國脫歐對於整個國家，以至當地的會計行業及其客戶的影響。
7/9/2016page
“迷失在陣容龐大的千禧世代” - A Plus雜誌（2016年6月號）
By 2025, 75 percent of the global workforce is expected to comprise of people born 1980 or after. Proactive employers are taking the time to understand what motivates millennials to reach their potential and remain loyal to the workplace. Eunice Kwok, our Practising Director in charge of human resources was featured in the June issue of A Plus Magazine where she talks about what we can do to nurture younger employees.
31/8/2016page
G20中國2016. 瑪澤給商業領袖的信息
瑪澤很榮幸發布2016版G20研究小組官方出版物。 G20中國：杭州峰會作為一個權威的論壇，探討了G20議程中的最緊要的問題以及各國政府和全球商業社會所面臨的挑戰；獨家收錄G20領導人和政府、商界、非盈利機構和國際組織知名人物撰寫的文章。
21/7/2016page
2016年7月刊 - 國家稅務總局發布關聯方交易和同期文件報告的新規則
On 29 June 2016, the State Administration of Taxation (SAT) issued the Public Notice Regarding Refining the Reporting of Related Party Transactions and Administration of Transfer Pricing Documentation (SAT Public Notice [2016] No. 42, hereinafter referred to as “Bulletin 42”). Bulletin 42 provides new transfer pricing compliance requirements in China, including Annual Reporting Forms for Related Party Transaction (“RPT Forms”), Country- by-Country Reporting (“CbCR”), and Transfer Pricing Documentation (“TPD”).
20/7/2016page
2016年1月刊 - 不經法院的公司合併的臨時稅收政策
In order to modernize Hong Kong’s company law and enhance Hong Kong’s international business and financial centre status, the government rewrote the Companies Ordinance. The New Companies Ordinance (“New CO”) came into effect on 3 March 2014. One of the significant changes to the Companies Ordinance is the introduction of a court-free amalgamation which allows a group of companies to restructure and streamline its business easier. Before such change, amalgamation could only be done by a court-sanctioned scheme of arrangement.The process is costly and therefore was seldom used.
20/7/2016page
2015年12月刊 - 香港建議為公司財務中心提供稅收優惠
As reported in our 2015-2016 Hong Kong Budget News issued in February 2015, in order to enhance Hong Kong’s attractiveness as a Corporate Treasury Centre to multinational corporations, the Financial Secretary announced that the Government would amend the Inland Revenue Ordinance (“IRO”) to provide tax incentives for corporate treasury centres (“CTCs”) in Hong Kong by introducing a concessionary profits tax rate for qualifying profits derived by a qualifying CTC, and allowing interest expense deductions on monies borrowed from non-Hong Kong associated corporations carrying out intra-group financing business. The relevant provisions are set out in the Inland Revenue (Amendment) (No. 4) Bill 2015 (“the Bill”) which was gazatted on 4 December 2015. (1) The Bill has been introduced into the Legislative Council (“LegCo”) on 16 December 2015 for scrutiny and approval. Upon enactment of the Bill, the relevant tax provisions will apply from 1 April 2016.
20/7/2016page
2015年10月刊 - 公認條款下許可證費的可徵稅性
In May 2015, the Court of Appeal (“CoA”) handed down its judgment in Turner Entertainment Networks Asia, Inc. (“Turner”) for Muse Communications Co.,Ltd (“Muse”) v. the Commissioner of Inland Revenue(“CIR”) that license fees received by a non-Hong Kong resident, Muse, for granting rights to a Hong Kong taxpayer, Turner, to exhibit television programs outside Hong Kong are chargeable to tax in Hong Kong.