{"id":1518,"date":"2025-04-24T10:56:53","date_gmt":"2025-04-24T10:56:53","guid":{"rendered":"https:\/\/mielogroup.com\/?p=1518"},"modified":"2025-05-09T03:55:40","modified_gmt":"2025-05-09T03:55:40","slug":"depreciation-allowances-in-hong-kong","status":"publish","type":"post","link":"https:\/\/mielogroup.com\/fr\/depreciation-allowances-in-hong-kong\/","title":{"rendered":"D\u00e9ductions pour amortissement \u00e0 Hong Kong"},"content":{"rendered":"
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Vue d'ensemble<\/span><\/p>

Le traitement fiscal de l'achat d'un <\/span>voiture de soci\u00e9t\u00e9<\/span> \u00e0 Hong Kong peut avoir un impact significatif sur la charge fiscale globale d'une entreprise. Les <\/span>D\u00e9partement des recettes int\u00e9rieures (IRD)<\/span> pr\u00e9voit des r\u00e8gles sp\u00e9cifiques pour les d\u00e9ductions, qui varient en fonction de la m\u00e9thode d'achat. Nous examinons ci-dessous les principales m\u00e9thodes et leurs implications fiscales.<\/span><\/p>

Achat en une seule fois<\/span><\/p>

Si une entreprise <\/span>ach\u00e8te une voiture au comptant<\/span> en un seul versement, le <\/span>M\u00e9thode de la piscine<\/span> sous <\/span>Notes d\u00e9partementales d'interpr\u00e9tation et de pratique n\u00b0 7 (DIPN 7)<\/span> s'applique :<\/span><\/p>

  • Allocation initiale (premi\u00e8re ann\u00e9e)<\/span>Le co\u00fbt total de la voiture est d\u00e9ductible \u00e0 hauteur de 60%.<\/span><\/p><\/li>

  • Ann\u00e9es suivantes<\/span>: Une d\u00e9duction annuelle de 30% de la valeur restante s'applique.<\/span><\/p><\/li><\/ul>

    <\/colgroup>

    Ann\u00e9e<\/span><\/p><\/td>

    Calcul de la d\u00e9duction<\/span><\/p><\/td><\/tr>

    1er<\/span><\/p><\/td>

    60% de la valeur totale de la voiture<\/span><\/p><\/td><\/tr>

    2\u00e8me<\/span><\/p><\/td>

    30% de la valeur restante<\/span><\/p><\/td><\/tr>

    3\u00e8me+<\/span><\/p><\/td>

    30% de la valeur restante<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>

    Exemple<\/span><\/p>

    Pour un <\/span>voiture co\u00fbtant HK$100,000<\/span>:<\/span><\/p>

    • D\u00e9duction de la premi\u00e8re ann\u00e9e<\/span> = 60% de HK$100.000 = <\/span>HK$60 000<\/span><\/p><\/li>

    • Valeur r\u00e9siduelle apr\u00e8s l'ann\u00e9e 1<\/span> = HK$40,000<\/span><\/p><\/li>

    • D\u00e9duction de la deuxi\u00e8me ann\u00e9e<\/span> = 30% de HK$40.000 = <\/span>HK$12 000<\/span><\/p><\/li>

    • D\u00e9duction de la troisi\u00e8me ann\u00e9e<\/span> = 30% de HK$28.000 = <\/span>HK$8,400<\/span>, et ainsi de suite.<\/span><\/p><\/li><\/ul>

      Achat en plusieurs fois<\/span><\/p>

      Si l'entreprise <\/span>paie en plusieurs fois<\/span>, le m\u00eame <\/span>M\u00e9thode de la piscine (DIPN 7)<\/span> s'applique :<\/span><\/p>

      • Bonus premi\u00e8re ann\u00e9e<\/span>La valeur totale de l'offre est de 60% et est pay\u00e9e au cours de la premi\u00e8re ann\u00e9e.<\/span><\/p><\/li>

      • Ann\u00e9es suivantes<\/span>: 30% de la valeur restante chaque ann\u00e9e.<\/span><\/p><\/li><\/ul>

        <\/colgroup>

        Ann\u00e9e<\/span><\/p><\/td>

        Calcul de la d\u00e9duction<\/span><\/p><\/td><\/tr>

        1er<\/span><\/p><\/td>

        60% de la valeur totale pay\u00e9e cette ann\u00e9e-l\u00e0<\/span><\/p><\/td><\/tr>

        2\u00e8me+<\/span><\/p><\/td>

        30% de la valeur restante<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>

        Exemple<\/span><\/p>

        Pour un <\/span>voiture co\u00fbtant HK$100,000<\/span>, vers\u00e9e en <\/span>10 versements \u00e9gaux de HK$10.000 par an<\/span>:<\/span><\/p>

        • D\u00e9duction de la premi\u00e8re ann\u00e9e<\/span> = 60% de HK$10.000 = <\/span>HK$6,000<\/span><\/p><\/li>

        • D\u00e9duction de la deuxi\u00e8me ann\u00e9e<\/span> = 30% de la valeur restante, et ainsi de suite.<\/span><\/p><\/li><\/ul>

          D\u00e9duction suppl\u00e9mentaire pour les immobilisations prescrites (PFA)<\/span><\/p>

          Certains actifs class\u00e9s comme <\/span>Immobilisations prescrites (PFA)<\/span> b\u00e9n\u00e9ficier d'une <\/span>D\u00e9duction 100%<\/span>. Il s'agit notamment de<\/span><\/p>

          • Centrales \u00e9lectriques<\/span><\/p><\/li>

          • Terrains pour centrales \u00e9lectriques<\/span><\/p><\/li>

          • Autres actifs li\u00e9s \u00e0 ces op\u00e9rations<\/span><\/p><\/li><\/ul>

            Conclusion<\/span><\/p>

            Comprendre les implications fiscales d'un <\/span>achat d'une voiture de soci\u00e9t\u00e9<\/span> \u00e0 Hong Kong est essentiel pour optimiser les d\u00e9ductions. En outre, les entreprises doivent v\u00e9rifier si leur v\u00e9hicule peut \u00eatre consid\u00e9r\u00e9 comme un v\u00e9hicule de transport de marchandises. <\/span>Immobilisation prescrite (PFA)<\/span> pour un all\u00e8gement fiscal complet.<\/span><\/p>

            <\/span><\/p>

            Pour obtenir des conseils d'experts, consultez nos professionnels de la fiscalit\u00e9 afin de tirer le meilleur parti possible de vos droits d'auteur. <\/span>efficace sur le plan fiscal<\/span> pour votre entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

            Closing a Hong Kong company can be done through deregistration, winding up (liquidation), or dormant status. Deregistration suits companies with no operations, assets, or liabilities and takes 6-9 months. Winding up can be voluntary (solvent or insolvent) or court-ordered for insolvent companies. Dormant status allows a company to remain registered without active business operations. Choosing the right option depends on financial status and future plans.<\/p>","protected":false},"author":1,"featured_media":1514,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[20],"tags":[35],"class_list":["post-1518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hong-kong-business-guide","tag-compliance-and-reporting"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts\/1518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/comments?post=1518"}],"version-history":[{"count":1,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts\/1518\/revisions"}],"predecessor-version":[{"id":2153,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/posts\/1518\/revisions\/2153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/media\/1514"}],"wp:attachment":[{"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/media?parent=1518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/categories?post=1518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mielogroup.com\/fr\/wp-json\/wp\/v2\/tags?post=1518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}