| 单词 | Source of income |
| 释义 | 入息來源 For income tax purposes, the source of an item of income (be it salaries or profits) which is determined originally by common law principles but now by the relevant statutory provisions. Salaries tax is charged on income ‘arising in or derived from Hong Kong’ (Inland Revenue Ordinance (Cap 112) s 8(1)), a phrase that has been taken to refer to the locality of the source of income. This interpretation of the phrase requires a distinction to be drawn between a source of income that is fundamentally a Hong Kong employment and a source that is fundamentally an employment outside Hong Kong: Cmr of Inland Revenue v Goepfert (1987) 2 HKTC 210. Profits tax is charged on profits ‘arising in or derived from Hong Kong’ in respect of a trade, profession or business that is carried on in Hong Kong by the taxpayer: Inland Revenue Ordinance (Cap 112) ss 2(1), 14(1). Source of profits is a question of fact (Cmr of Inland Revenue v Hang Seng Bank Ltd [1991] 1 AC 306) but guidance can be obtained by asking the question where the operations do take place from which the profits in substance arise (HK-TVB International Ltd v Cmr of Inland Revenue (1992) 3 HKTC 468). See also Assessable income; Income; Resident. 為入息稅的目的，最初由普通法原則以決定一項入息的來源（不論是薪金或利潤），而現在則由有關的法規條文所決定。薪俸稅須向「於香港產生或得自香港」的入息徵收：《稅務條例》（第112章）第8(1)條，該句子被視為指入息來源的地點。解釋此字句子時，需要清楚把基本上來自香港受僱的入息來源，與產生自在香港以外地區受雇的入息來源識別：Cmr of Inland Revenue v Goepfert (1987) 2 HKTC 210。利潤稅乃就在香港經營某行業、專業或業務而「於香港產生或得自香港的」利潤徵收：《稅務條例》（第112章）第2(1)及14(1)條。利潤來源是事實的問題(Cmr of Inland Revenue v Hang Seng Bank Ltd [1991] 1 AC 306)，並可藉提出一個問題而得到指引：產生實質利潤的營運在哪裡? (HK-TVB International Ltd v Cmr of Inland Revenue (1992) 3 HKTC 468)。另見 Assessable income; Income; Resident。 |
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