Company: ABLV
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001213900-25-093928
Chunk: 22

Company: Able View Global Inc.
Filing Date: 2025-09-30
Form: 6-K
Chunk 22
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 TAXES Cayman Islands Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed. Singapore The Company is subject to corporate income tax for its business operation in Singapore. Tax on corporate income is imposed at a flat rate of 17%. Hong Kong Ableview Brands, Ableview Management, and Able View are incorporated in Hong Kong and is subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate for the first HKD$ 2million of assessable profits is 8.25% and assessable profits above HKD$ 2million will continue to be subject to the rate of 16.5% for corporations in Hong Kong, effective from the year of assessment 2018/2019. Before that, the applicable tax rate was 16.5% for corporations in Hong Kong. PRC Weitong, Beijing Jingyuan, Shanghai Jinglu, Shanghai Jingnan, and CSS Shanghai are subject to PRC Corporate Income Tax (“CIT”) on the taxable income in accordance with the relevant PRC income tax laws. Effective from January 1, 2008, the PRC’s statutory, Enterprise Income Tax (“EIT”) rate is 25%. Beijing Jingyuan, Shanghai Jingnan, CSS Shanghai are qualified as small and micro-sized enterprises (“SMEs”) in the year ended December 31, 2023. In accordance with the implementation rules of EIT Law, SMEs are entitled to a 75% reduction on the EIT rate of 20% for the first RMB 3,000,000taxable income, and no reduction for the remaining taxable income for the six months ended June 30, 2025 and 2024. 19 ABLE VIEW GLOBAL INC.
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 9. INCOME TAXES(cont.)

The components of the (loss) income before income
taxes are as follows:

|                                   |     | For the Six Months Ended 
 June 30,                 |       2025 |   |     |   |       2024 |   |
|:----------------------------------|:----|:-------------------------|-----------:|:--|:----|:--|-----------:|:--|