branch office accounts 中文意思是什麼
branch office accounts
解釋
支店帳戶-
Where the accounts of a non - resident whose head office is outside hong kong do not disclose the true profits of a hong kong permanent establishment, the profit of the branch for tax purposes is taken to be the amount which bears to the taxpayer s total profits the same proportion as his turnover in hong kong bears to his total turnover
倘若非居港人士的總公司設在香港以外地方,而帳目未能顯示其設在香港的永久機構所實得的利潤,在進行評稅時,該駐港分行的利潤將以比例方法計算,例如根據該駐港分行的營業額在營業總額中所佔的比率去計算香港分行的利潤。
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