加工贸易转型须注意设备折旧免税问题

January 14, 2010
Processing trade in transition should be noted that equipment depreciation tax exemption

To meet China's industrial upgrade and expand the domestic market needs, in recent years, more and more businessmen from the processing to wholly-owned enterprises, but many of them rise to the tax issue, and may thus be faced with a great financial burden, so the industry has aroused widespread attention and discussion. In accordance with our current tax section 39E provides that the Hong Kong investors in the Mainland in the past enjoyed by the depreciation of machinery and equipment duty-free concessions have been canceled, even worse, will be the Hong Kong Inland Revenue Department to recover the taxes over the past few years, as well as a fine. In view of the proceedings of such disputes will continue, the industry must closely monitor the developments.

In this connection, hot topic, organized by the Chinese Manufacturers Association of the earlier "processing trade, transformation of machinery and equipment tax issues in Hong Kong seminar on" SMEs in the interpretation of customs cases to the latest situation. In Rightson YueHua Certified Public (Hong Kong) CPA Tax Director pointed out that the Pan Huiming, machine (plant & machinery) the cost of a capital expenditure, tailor-made in Hong Kong Inland Revenue Ordinance, enterprises be given deduction or depreciation allowance benefits. But the enterprise is eligible for depreciation allowance for qualified, are subject to section 39E of the Hong Kong Inland Revenue Ordinance, subject to limitations.
为配合内地产业升级及拓展内销市场的需要，近年越来越多港商由来料加工转为独资企业，但当中衍生不少税务问题，并可能因此要面临很大财务负担，故此引起了业界广泛关注和讨论。按照本港现行税务条例第39E条规定，过往港方投资内地机器设备所享有的折旧免税优惠已被取消，更有甚者，会被香港税局追讨过去几年的欠税，以至处以罚款。鉴于这类争拗诉讼将陆续出现，业界必须密切注