taxable dividends 中文意思是什麼
taxable dividends
解釋
應稅股息-
To prevent possible abuse by residents disguised as non - residents taking advantage of the proposed exemption by transferring funds to non - resident companies which in turn carry on securities - trading activities in hong kong and distribute non - taxable dividends to those residents, necessary deeming provisions are contained in the bill
條例草案必須包含推定條文，以防止居港者以非居港者作為掩飾，濫用擬議的豁免，把資金轉交非居港公司，然後由該非居港公司在香港進行證券交易，並向有關居港者派發無須徵稅的股息。 -
There is no need to report dividends paid to shareholders of a limited company because dividends are not taxable
有限公司股東收取的股息不須課稅，因此無需填報。
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