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2 個解答
- GaryLv 71 年前最佳解答
1. Mostly not.
Hong Kong does not tax on all sources of income. Generally, the sale of used items are not subject to any tax requirement as soon as the sales are not business nature. For example, if you sell your own personal items, they are not subject to any tax requirement, even with profits.
However, the following non-exhaustive circumstances will make the sale of used items are subject to some tax requirements:
a. If you regularly engage in the sale of used items;
b. If the sale of used items were previously subject to any favourable tax treatments, such as depreciation (i.e. depreciation recapture).
c. If you are an exempted business, such as a charity.
2. Profit tax.
3. None.
