{"id":9885,"date":"2025-08-22T07:03:54","date_gmt":"2025-08-22T07:03:54","guid":{"rendered":"https:\/\/www.youcanenterprise.com\/?page_id=9885"},"modified":"2026-02-04T10:52:48","modified_gmt":"2026-02-04T02:52:48","slug":"accounting-and-taxation","status":"publish","type":"page","link":"https:\/\/www.youcanenterprise.com\/ms\/accounting-and-taxation\/","title":{"rendered":"Perakaunan dan Percukaian"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"9885\" class=\"elementor elementor-9885\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe80db2 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"fe80db2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0f26dd5\" data-id=\"0f26dd5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29ecbe7 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"29ecbe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Perkhidmatan Korporat<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b33890b cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"b33890b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perkhidmatan Perakaunan dan Cukai Korporat\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf1a20 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"3cf1a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Pasukan perakaunan profesional kami menyediakan perkhidmatan perakaunan syarikat Hong Kong, perkhidmatan pemfailan cukai, pengaturan audit, dan permohonan pengecualian cukai luar pesisir. Perkhidmatan profesional kami, digabungkan dengan proses sistematik, memastikan kerja yang teliti dan boleh dipercayai. Kami dipercayai dan dihargai oleh pelanggan kami, menjadikan kami pasukan yang layak untuk mempercayakan akaun anda.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a32ee15 cmsmasters-bg-hide-none cmsmasters-bg-hide-none\" data-id=\"a32ee15\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bb105e elementor-section-height-min-height elementor-section-items-stretch elementor-section-boxed elementor-section-height-default cmsmasters-block-default\" data-id=\"3bb105e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c67045d\" data-id=\"c67045d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2986eba cmsmasters-button-align-center cmsmasters-icon-arrangement-together cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-button\" data-id=\"2986eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-button.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-button__button-container\"><div class=\"elementor-widget-cmsmasters-button__button-container-inner\"><a href=\"#dd8\" class=\"cmsmasters-button-link elementor-widget-cmsmasters-button__button cmsmasters-icon-view-stacked cmsmasters-icon-shape-circle cmsmasters-button-size-sm\" role=\"button\" tabindex=\"0\"><span class=\"elementor-widget-cmsmasters-button__content-wrapper cmsmasters-align-icon-right\"><span class=\"elementor-widget-cmsmasters-button__icon\"><i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-chevron-1\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-button__text\">Perakaunan dan pembukuan<\/span><\/span><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ef68de0\" data-id=\"ef68de0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98b1a6b cmsmasters-button-align-center cmsmasters-icon-arrangement-together cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-button\" data-id=\"98b1a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-button.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-button__button-container\"><div class=\"elementor-widget-cmsmasters-button__button-container-inner\"><a href=\"#dd9\" class=\"cmsmasters-button-link elementor-widget-cmsmasters-button__button cmsmasters-icon-view-stacked cmsmasters-icon-shape-circle cmsmasters-button-size-sm\" role=\"button\" tabindex=\"0\"><span class=\"elementor-widget-cmsmasters-button__content-wrapper cmsmasters-align-icon-right\"><span class=\"elementor-widget-cmsmasters-button__icon\"><i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-chevron-1\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-button__text\">Perancangan cukai<\/span><\/span><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ab689db\" data-id=\"ab689db\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0afaf0 cmsmasters-button-align-center cmsmasters-icon-arrangement-together cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-button\" data-id=\"b0afaf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-button.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-button__button-container\"><div class=\"elementor-widget-cmsmasters-button__button-container-inner\"><a href=\"#dd10\" class=\"cmsmasters-button-link elementor-widget-cmsmasters-button__button cmsmasters-icon-view-stacked cmsmasters-icon-shape-circle cmsmasters-button-size-sm\" role=\"button\" tabindex=\"0\"><span class=\"elementor-widget-cmsmasters-button__content-wrapper cmsmasters-align-icon-right\"><span class=\"elementor-widget-cmsmasters-button__icon\"><i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-chevron-1\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-button__text\">Pakej Perkhidmatan dan Kandungan<\/span><\/span><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ec13e9 elementor-section-content-middle elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"8ec13e9\" data-element_type=\"section\" data-e-type=\"section\" id=\"dd8\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b0fbc11 cmsmasters-bg-hide-none cmsmasters-bg-hide-none\" data-id=\"b0fbc11\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-911dcff elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"911dcff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b40195f\" data-id=\"b40195f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77b714a cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-menu-anchor\" data-id=\"77b714a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"overview\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b39611 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"4b39611\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Perakaunan dan pembukuan\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a4fa22 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"2a4fa22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Bagi pengendali perniagaan, perakaunan merupakan komponen penting dalam pengurusan operasi dan perancangan strategik. Sama ada syarikat anda masih di peringkat awal atau telah lama ditubuhkan, perkhidmatan perakaunan menyeluruh kami direka untuk memenuhi keperluan pelbagai pembukuan organisasi anda. Ini merangkumi penyediaan laporan kewangan secara berkala, pematuhan terhadap piawaian perakaunan terkini, dan pengurusan berkesan prestasi kewangan syarikat anda.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4975d1d elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"4975d1d\" data-element_type=\"section\" data-e-type=\"section\" id=\"dd9\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e369f61\" data-id=\"e369f61\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a1166a cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"6a1166a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Perancangan cukai<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c212c3d cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"c212c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kami mempunyai pemahaman menyeluruh tentang perniagaan pelanggan kami dan keperluan khusus mereka, membolehkan kami menyediakan perkhidmatan cukai menyeluruh. Penasihat cukai profesional kami akan bekerjasama rapat dengan anda untuk memperoleh pemahaman mendalam tentang hala tuju pembangunan masa depan syarikat anda, sekaligus membantu anda merangka perancangan cukai strategik untuk mendapatkan manfaat cukai yang paling menguntungkan di Hong Kong.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e2f0c8c cmsmasters-bg-hide-none cmsmasters-bg-hide-none\" data-id=\"e2f0c8c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1aacfb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"1aacfb3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab9f7c3\" data-id=\"ab9f7c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8661966 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-menu-anchor\" data-id=\"8661966\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"accounts\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea69c78 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"ea69c78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pakej Perkhidmatan Perakaunan dan Percukaian\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70575a3 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"70575a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Bergantung pada keadaan kewangan dan cukai khusus setiap syarikat, kami memerlukan anda menyediakan dokumentasi dan maklumat lengkap dan terperinci untuk rujukan, membolehkan kami menyediakan sebut harga yang komprehensif.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6bbba1 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"f6bbba1\" data-element_type=\"section\" data-e-type=\"section\" id=\"dd10\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2fac9ea\" data-id=\"2fac9ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-256a53f elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"256a53f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2e3f1e4\" data-id=\"2e3f1e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-separate-animation-selector=\".elementor-widget-cmsmasters-featured-box__icon-wrap, .elementor-widget-cmsmasters-featured-box__image-wrap, .elementor-widget-cmsmasters-featured-box__title, .elementor-widget-cmsmasters-featured-box__description, .elementor-widget-cmsmasters-featured-box__button-wrapper\" data-text-animation-class=\"sequental, random\" class=\"elementor-element elementor-element-3b8ee26 cmsmasters-featured-box__graphic-align-left cmsmasters-featured-box__text-valign-middle cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-featured-box\" data-id=\"3b8ee26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-featured-box.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__wrapper\"><div class=\"elementor-widget-cmsmasters-featured-box__content\">\r\n\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__content-vertical-inner\"><div class=\"elementor-widget-cmsmasters-featured-box__type-wrap elementor-widget-cmsmasters-featured-box__content-item\"><h3 class=\"elementor-widget-cmsmasters-featured-box__title elementor-widget-cmsmasters-featured-box__content-item\">Asas Perakaunan dan Percukaian<\/h3><div class=\"elementor-widget-cmsmasters-featured-box__description elementor-widget-cmsmasters-featured-box__content-item\">(Berkuat kuasa bagi perolehan tahunan: sifar)<\/div><\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-8477e92 cmsmasters-widget-layout-row cmsmasters-widget-align-stretch cmsmasters-widget-direction-default cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"8477e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-7ac239d\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tPerakaunan dan pembukuan (termasuk penyata untung rugi, kunci kira-kira, imbangan uji, dan buku besar umum)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-73c487c\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\t Mengatur audit dan yuran audit\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-ddde74f\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tPenyata Kewangan Yang Diaudit\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-b712356\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tLembaran Pengiraan Cukai Keuntungan\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-95fc71f\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tMemohon lanjutan masa untuk mengemukakan penyata cukai anda (jika berkenaan)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-5e0e0ef\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\t Lengkapkan dan serahkan penyata cukai keuntungan bagi tahun semasa.\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-45bebbf cmsmasters-widget-layout-column elementor-widget__width-initial cmsmasters-widget-align-column-left cmsmasters-widget-direction-default cmsmasters-value-position-bottom cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"45bebbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-cc4addb\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tCaj perkhidmatan\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-value cmsmasters-widget-icon-list-item-value\"> $2,800 <\/span>\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d82e336\" data-id=\"d82e336\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-73ab8f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"73ab8f9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1801396\" data-id=\"1801396\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-separate-animation-selector=\".elementor-widget-cmsmasters-featured-box__icon-wrap, .elementor-widget-cmsmasters-featured-box__image-wrap, .elementor-widget-cmsmasters-featured-box__title, .elementor-widget-cmsmasters-featured-box__description, .elementor-widget-cmsmasters-featured-box__button-wrapper\" data-text-animation-class=\"sequental, random\" class=\"elementor-element elementor-element-a6619f0 cmsmasters-featured-box__graphic-align-left cmsmasters-featured-box__text-valign-middle cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-featured-box\" data-id=\"a6619f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-featured-box.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__wrapper\"><div class=\"elementor-widget-cmsmasters-featured-box__content\">\r\n\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__content-vertical-inner\"><div class=\"elementor-widget-cmsmasters-featured-box__type-wrap elementor-widget-cmsmasters-featured-box__content-item\"><h3 class=\"elementor-widget-cmsmasters-featured-box__title elementor-widget-cmsmasters-featured-box__content-item\">Perakaunan dan Percukaian Lanjutan<\/h3><\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-117a700 cmsmasters-widget-layout-row cmsmasters-widget-align-stretch cmsmasters-widget-direction-default cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"117a700\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-7ac239d\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tPerakaunan dan pembukuan (termasuk penyata untung rugi, kunci kira-kira, imbangan uji, dan buku besar umum)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-73c487c\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tMengatur audit dan yuran audit\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-8f8ca47\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tPenyata Kewangan Yang Diaudit\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-aa14477\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tLembaran Pengiraan Cukai Keuntungan\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-7d28bf6\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tMemohon lanjutan masa untuk mengemukakan penyata cukai anda (jika berkenaan)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-8d0ecf5\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tLengkapkan dan serahkan penyata cukai keuntungan bagi tahun semasa.\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-5124db4\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tPengecualian daripada melaporkan pendapatan luar negara\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-0593a36 cmsmasters-widget-layout-column elementor-widget__width-initial cmsmasters-widget-align-column-left cmsmasters-widget-direction-default cmsmasters-value-position-bottom cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"0593a36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-cc4addb\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tCaj perkhidmatan\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-value cmsmasters-widget-icon-list-item-value\"> $4800 <\/span>\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6362704 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"6362704\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a04a58f\" data-id=\"a04a58f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa27607 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-menu-anchor\" data-id=\"fa27607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"FAQ\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bdf1cc cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"3bdf1cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Ada sebarang soalan?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-474f0f0 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"474f0f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Soalan Lazim<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".elementor-widget-cmsmasters-toggles__item\" data-text-animation-class=\"sequental, random\" class=\"elementor-element elementor-element-b84f338 cmsmasters-trigger-icon-view-stacked cmsmasters-title-alignment-left cmsmasters-item-icon-position-left cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-toggles cmsmasters-widget-toggles\" data-id=\"b84f338\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;toggles&quot;:[{&quot;toggle_title&quot;:&quot;\\u9999\\u6e2f\\u516c\\u53f8\\u6bcf\\u5e74\\u9700\\u7e73\\u4ea4\\u4ec0\\u9ebc\\u7a05\\uff1f&quot;,&quot;toggle_content&quot;:&quot;&lt;p&gt;\\u9999\\u6e2f\\u516c\\u53f8\\u6bcf\\u5e74\\u53ea\\u9808\\u7e73\\u4ed8\\u5229\\u5f97\\u7a05\\uff0c\\u6b64\\u7a05\\u9805\\u4ee5\\u5229\\u6f64\\u768416.5% (2007\\\/08:17.5%)\\u4f86\\u8a08\\u7b97\\u3002\\u5982\\u516c\\u53f8\\u6c92\\u6709\\u76c8\\u5229\\uff0c\\u4e5f\\u5c31\\u4e0d\\u9700\\u8981\\u7e73\\u4ea4\\u5229\\u5f97\\u7a05 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data-widget_type=\"cmsmasters-toggles.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-toggles__list\"><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1931\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"1\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1931\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Apakah cukai yang perlu dibayar oleh syarikat Hong Kong setiap tahun?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1931\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"1\"><p>Syarikat Hong Kong hanya dikehendaki membayar cukai keuntungan setiap tahun, dikira pada kadar 16.51% (2007\/08: 17.51%) daripada keuntungan. Sekiranya sesebuah syarikat tidak menjana sebarang keuntungan, ia tidak dikehendaki membayar cukai keuntungan.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1932\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"2\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1932\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Bila berakhirnya tahun kewangan bagi syarikat Hong Kong?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1932\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"2\"><p>Menurut konvensyen, sama ada 31 Mac atau 31 Disember setiap tahun menjadi tempoh asas cukai. Bagi syarikat Hong Kong, tempoh asas cukai awal boleh berlangsung sehingga maksimum 18 bulan.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1933\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"3\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1933\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Adakah Hong Kong perlu mengenakan tarif ke atas barangan import dan eksport?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1933\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"3\"><p>Secara amnya, tiada duti kastam dikenakan ke atas barangan yang diimport atau dieksport, kecuali tembakau, minuman beralkohol dan produk petroleum. Walau bagaimanapun, semua barangan yang diimport dan dieksport mesti dideklarasikan kepada kastam.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1934\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"4\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1934\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Apakah jenis cukai yang dikenakan di Hong Kong?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1934\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"4\"><p>Cukai di Hong Kong terdiri daripada tiga jenis: cukai keuntungan, cukai gaji dan cukai harta. Cukai keuntungan dikenakan pada kadar 16.51% (17.51% untuk tahun 2007\/08) ke atas keuntungan boleh cukai sesebuah syarikat; cukai gaji dikira pada kadar progresif berdasarkan pendapatan gaji, dengan cukai yang perlu dibayar tidak melebihi 15% daripada jumlah pendapatan gaji (161% daripada cukai yang perlu dibayar untuk 2007\/08); cukai harta dikenakan pada 151% daripada cukai yang perlu dibayar (161% daripada cukai yang perlu dibayar untuk 2007\/08) ke atas pendapatan sewaan daripada pegangan harta selepas tolak elaun standard sebanyak 201% daripada cukai yang perlu dibayar untuk pembaikan dan perbelanjaan.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1935\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"5\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1935\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Bagaimana tahun perakaunan Hong Kong (tempoh asas penilaian) ditentukan?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1935\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"5\"><p>Tempoh asas hendaklah salah satu daripada tempoh-tempoh berikut:<br \/>Amalan yang lebih biasa ialah menetapkan akhir tahun pada 31 Mac atau 31 Disember.<br \/>Boleh ditetapkan sebagai bulan lain untuk penutupan akhir tahun<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1936\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"6\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1936\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Apakah sekatan yang dikenakan oleh Ordinan Hasil Dalam Negeri Hong Kong ke atas potongan cukai bagi sumbangan amal?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1936\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"6\"><p>Sumbangan kepada organisasi kebajikan yang diluluskan layak mendapat pengecualian cukai. Walau bagaimanapun, jumlah keseluruhan sumbangan tersebut hendaklah tidak kurang daripada 1% dan tidak lebih daripada 3% daripada keuntungan yang dikenakan cukai (2007\/08: 2.5%).<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1937\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"7\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1937\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Bolehkah keuntungan syarikat Hong Kong mengimbangi kerugian yang ditanggung pada tahun-tahun sebelumnya?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1937\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"7\"><p>Kerugian yang ditanggung dalam tahun taksiran boleh dibawa ke hadapan untuk mengimbangi keuntungan pada tahun-tahun berikutnya.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1938\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"8\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1938\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Apakah cukai korporat sementara?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1938\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"8\"><p>Cukai keuntungan dikenakan ke atas keuntungan sebenar yang diperoleh sepanjang tahun taksiran. Oleh kerana keuntungan bagi sesuatu tahun tidak dapat dipastikan sehingga tahun itu berakhir, Jabatan Hasil Dalam Negeri mengutip bayaran cukai sementara sebelum tahun itu tamat. Pada tahun berikutnya, setelah keuntungan bagi tahun taksiran tersebut dinilai, cukai sementara yang telah dibayar boleh digunakan untuk menampung cukai keuntungan yang terhutang bagi tahun itu.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1939\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"9\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1939\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Dalam keadaan apa sebuah syarikat Hong Kong boleh dikecualikan daripada membayar cukai keuntungan?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1939\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"9\"><p>Jika keuntungan syarikat tidak diperoleh daripada Hong Kong, dan syarikat itu tidak menubuhkan pejabat di Hong Kong mahupun menggaji mana-mana pekerja Hong Kong, maka keuntungan yang diperoleh hendaklah dikecualikan daripada cukai keuntungan.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-19310\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"10\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-19310\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Syarikat Hong Kong saya hanya mengekalkan akaun bank untuk mengutip invois bagi pihak syarikat-syarikat China lain. Adakah syarikat Hong Kong ini memerlukan perkhidmatan perakaunan, audit dan pemfailan cukai?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-19310\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"10\"><p>Diperlukan. Oleh kerana syarikat itu ditubuhkan untuk tujuan menjana keuntungan, walaupun syarikat Hong Kong itu hanya dapat melaksanakan tanggungjawab mengutip dan membuat bayaran bagi pihak orang lain, ia masih dianggap sebagai perniagaan perkhidmatan ejen. Pendapatannya berasal daripada transaksi kewangan seperti kutipan dan pembayaran yang dibuat bagi pihak orang lain.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-19311\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"11\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-19311\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Syarikat kami hanya membuka akaun dengan bank asing di daratan China dan tidak membuka sebarang akaun di Hong Kong. Adakah ini bermakna aktiviti perniagaan yang dijalankan oleh syarikat kami tidak tertakluk kepada percukaian di Hong Kong?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ditutup\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Dibuka\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-19311\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"11\"><p><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\">Tidak. Di bawah undang-undang Hong Kong, semua syarikat Hong Kong diwajibkan untuk mengisytiharkan status kewangan mereka kepada Jabatan Hasil Dalam Negeri, tanpa mengira sama ada aktiviti perniagaan mereka berlaku di Hong Kong. Sekiranya syarikat itu tiada sumber pendapatan di Hong Kong, ia boleh memohon pengecualian cukai kepada Jabatan Hasil Dalam Negeri.<\/span><\/span><\/p><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6eca2b elementor-widget__width-initial cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"a6eca2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sekiranya anda mempunyai sebarang pertanyaan mengenai perkhidmatan korporat kami, sila hubungi kami tanpa ragu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-7e24f5d9 e-grid e-con-boxed cmsmasters-block-default e-con e-parent\" data-id=\"7e24f5d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div 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id=\"&#x77E9;&#x5F62;_7967\" data-name=\"&#x77E9;&#x5F62; 7967\" width=\"11.217\" height=\"123.724\" transform=\"translate(0 2.166) rotate(-11.135)\"><\/rect><\/g><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-158760fc cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"158760fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lokasi Peta<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cdd97b elementor-align-center cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-button\" data-id=\"5cdd97b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ms\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lokasi Peta<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a355691 e-grid e-con-full cmsmasters-block-default e-con e-child\" data-id=\"3a355691\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62978ab9 elementor-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-icon\" data-id=\"62978ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"cmsmsdemo-icon- 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class=\"elementor-button-text\">Hubungi kami<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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":"<p>\u4f01\u696d\u670d\u52d9 \u516c\u53f8\u6703\u8a08\u7a05\u52d9\u670d\u52d9 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