论文部分内容阅读
为了保障税收收入,香港《税务条例》赋予香港税务局广泛的税务调查权力,归纳起来有: 一、要求纳税人提供有关资料文件。税务局可以要求任何纳税人提供他们拥有的有关确定纳税人税项的任何资料及文件。包括契约、图则、帐薄、会计账目、顾客名单、存贷名单、入帐记录、银行月结单或其它任何文件。例加,按照税务局要求,银行必须提供有关纳税人银行户口的各类资料,如月结单、支票的副本、定活期存款、开出或收入的支票的开发人或接收人的名称及银行等。税务局可以要求纳税人的顾客或供应商提供与纳税人从事贸易活动的任何资料。(第五十一条第四款A项)。
In order to protect tax revenue, the Hong Kong Inland Revenue Ordinance gives Hong Kong’s Inland Revenue Department a wide range of tax investigation powers. To sum up: First, taxpayers are required to provide relevant information documents. The Inland Revenue Department may require any taxpayer to provide any information and documents they have in relation to the determination of the taxpayer’s tax. Including contracts, plans, books, accounts, customers list, deposit and loan list, accounting records, bank statements or any other documents. For example, according to the Inland Revenue Department, the bank must provide all kinds of information about the taxpayer’s bank account, such as the monthly statement, a copy of the check, the fixed deposit, the name of the developer or the recipient of the check issued or paid, the bank, etc. . The Inland Revenue Department may require the taxpayer’s customers or suppliers to provide any information on the trading activities with the taxpayer. (Article 51, paragraph 4 (A)).