论文部分内容阅读
根据香港有关税收法例规定，凡在香港经营业务的人士，必须就其收入及开支以英文或中文保存适当的会计记录，以使税务当局确定其应评税利润额。从整体上看，纳税人必须保存的业务记录种类包括如下几个方面：1.销货。纳税人必须保存记载及解释所有销售货物的记录资料。记录销货
Under the relevant tax laws in Hong Kong, anyone who carries on business in Hong Kong must keep appropriate accounting records in English or Chinese regarding his income and expenses to enable the tax authorities to determine his assessable profits. Overall, taxpayers must keep the types of business records include the following aspects: 1. Sales. Taxpayers must keep records that record and explain all sales of goods. Record sales