加工贸易转型须注意设备折旧免税问题

由于政府的态度相当坚持，可以预见越来越多企业会收到税局的查问或追讨信。潘慧明认为，若税局先行出信查问，意味着先礼后兵，只要企业合作处理得宜，应不会受罚；但假如税局直接要求实地审核，事情或较严重，但企业仍可与税局讨价还价，或能议出较低罚款，减低公司财务压力。
 
The current focus of the dispute fall on how to define processing and processing with imported materials, as well as production equipment should be placed. Inland Revenue Department that the processing of the model, the role of both Hong Kong companies to traders, but also factories, because the plant is not a wholly-owned enterprises in the Mainland, there is no right to sell their business so that expenses are mainly from Hong Kong to support. As for the feed processing, and the Inland Revenue Department that Hong Kong's role as traders, the mainland is essentially a factory-owned enterprises, the domestic product can also be used.

The Inland Revenue Ordinance and its implementation under the current guidelines for No. 15 provides that Hong Kong's manufacturing activities from processing the profits, according to the 50:50 ratio of assessment, the Inland Revenue Department license to lease machinery or plant, to give 50% of the depreciation allowance for places, but the relevant provisions do not apply to imported materials. The Ordinance also provides that if the Hong Kong companies in the mainland into the machine is as a company in the "foreign-invested enterprises" (Mainland feed processing plant) equity share, not entitled to depreciation allowances, because the machine has been foreign-invested enterprises own.

Pan Huiming also pointed out that turn-owned factories for processing with imported materials after the operation, the Inland Revenue Department 39E is no longer whether we could give the depreciation allowance for the assessor will usually send letters to taxpayers to make a detailed question, if the machine completely or mainly outside Hong Kong, the Inland Revenue Department may be referenced 39E rejected the application of depreciation allowances, and there may be a