| 1. | No profits chargeable to tax includes a loss case
没有应课税利润包括营业亏损。 |
| 2. | Taxable profits vs . accounting profits
应课税利润和会计利润的区分 |
| 3. | If the property is occupied or used by the corporation for producing chargeable profits , part 5 is to be completed as well
若该物业并无出租，只是由法团占用或使用来赚取应课税利润，你亦需填写第5部分。 |
| 4. | The " assessable profits " are the net profits for the basis period , arising in or derived from hong kong and calculated in accordance with the inland revenue ordinance
应评税利润是在评税基期内在本港赚取的纯利，并根据税务条例的规定而调整后所计算出的应课税利润。 |
| 5. | The " assessable profits " are the net profits for the basis period , arising in or derived from hong kong and calculated in accordance with the inland revenue ordinance . you may make use of the
应评税利润是在评税基期内在本港赚取的纯利，并根据《税务条例》的规定而调整后所计算出的应课税利润。 |
| 6. | In computing penalties , where part 5 of b . i . r . 60 is left blank resulting in omissions , the amount of the ultimately assessed profits will be taken to be the amount of profits undercharged
在评定罚款时，如果你没有填写第5部于是可当你漏报资料，本局会将最后评定的应课税利润全数当作漏报的利润来计算你的罚款。 |
| 7. | It is important to note that if a business commences or recommences to earn assessable profits before the set - off of any loss brought forward , the business must inform ird in writing within 4 months after the end of the basis period the accounting period for that year of assessment
请注意，若业务开始或重新开始赚取应课税利润未扣减承前亏损，公司须于有关课税年度的评税基期会计基期结束后四个月内书面通知本局。 |
| 8. | It is important to note that if a business commences or recommences to earn assessable profits ( before the set - off of any loss brought forward ) , the business must inform ird in writing within 4 months after the end of the basis period ( the accounting period ) for that year of assessment
请注意，若业务开始或重新开始赚取应课税利润(未扣减承前亏损) ，公司须于有关课税年度的评税基期(会计基期)结束后四个月内书面通知本局。 |
| 9. | If the letting income is chargeable to profits tax or the property is used for producing chargeable profits , exemption from property tax under section 5 of the inland revenue ordinance can be claimed in part 5 of the return b . i . r . 58 . in any event , part 4 must also be completed , otherwise the assessor may raise queries
按税务条例第5 2 a条，如租金收入是应课税利润的一部分，又或者因为该物业是用作产生应课税利润的业务场地，而可获豁免物业税，你可在b . i . r .表格第58号的第5部分提出申请豁免物业税。 |
| 10. | " we believe that a slight upward adjustment in the profits tax rate and the deeming assessable profits rate for certain royalties and licence fees payments will not hurt hong kong s competitiveness , as investors continue to be attracted to hong kong to set up businesses because of our low , simple and predictable taxation regime , which will remain as one of the cornerstones of hong kong s system , " mr ma said
马时亨说：我们相信轻微上调利得税率和某些专利权及版权费的应课税利润比率，并不会损害香港的竞争力，因为吸引投资者来港营商的是我们的低税率，简单而可预计的税制，这特点会继续成为香港制度的其中一大支柱。 |
