大陆与香港税收协定.docx
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大陆与香港税收协定.docx
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大陆与香港税收协定
大陆与香港税收协定(英文版)
发布人:
于科
查看此用户所有文章
发布日期:
09年08月11日
阅读次数:
1052
新闻内容:
Arrangementbetweenthe
MainlandofChinaandtheHKSAR
fortheAvoidanceofDoubleTaxation
andthePreventionofFiscalEvasion
INCOMEFROM
PERSONALSERVICES
InlandRevenueDepartment
HongKongSpecialAdministrativeRegionofthe
People’sRepublicofChina
1
Introduction
Thispamphletisapplicabletothe“ArrangementbetweentheMainlandofChinaandthe
HongKongSpecialAdministrativeRegionfortheAvoidanceofDoubleTaxationandthe
PreventionofFiscalEvasionwithrespecttoTaxesonIncome”(“theComprehensive
Arrangement”)signedon21August2006andprovidesabriefexplanationofhowthe
ComprehensiveArrangementappliestothetaxationofincomefrompersonalservices.
InHongKong,theComprehensiveArrangementappliestoincomederivedinanyyearof
assessmentcommencingonorafter1April2007;andintheMainland,inanyyear
commencingonorafter1January2007.
TheComprehensiveArrangementperformsthefunctionofallocatingtaxingrightsover
incomebetweenHongKongandtheMainland.BothSideswillstillrefertotheir
respectivedomestictaxationlegislationtodecidewhetherandhowtoexercisesuch
rights.
AdditionalPamphlets
•CertificationofResidentStatus
ProvidesinformationonthedefinitionofHongKongandMainlandresidentsunder
theComprehensiveArrangementandhowtoverifytheirresidentstatus.
•BusinessProfits,IncomefromImmovableProperty,IncomefromInvestmentand
GainsfromAlienationofProperty
ProvidesinformationonhowtheComprehensiveArrangementappliestothe
taxationofbusinessprofits,incomefromimmovableproperty,incomefrom
investment(dividends,interestandroyalties)andgainsfromalienationofproperty.
INCOMEFROMEMPLOYMENT
MainlandresidentscomingtoworkinHongKong
1.RemunerationderivedbyaresidentoftheMainlandfromanemploymentexercised
inHongKongischargeabletoSalariesTaxinHongKong.However,theMainland
residentwillbeexemptfromSalariesTaxifallthefollowingthreeconditionsare
satisfied:
2
(a)heispresentinHongKongforaperiodorperiodsnotexceedinginthe
aggregate183daysinany12-monthperiodcommencingorendingintheyear
ofassessmentconcerned(pleaserefertoparagraphs15to18belowfordetails
ofthe“Presentfornotexceeding183days”exemptioncondition);
(b)theremunerationispaidby,oronbehalfof,anemployerwhoisnotaresident
ofHongKong;and
(c)theremunerationisnotbornebyapermanentestablishmentwhichthe
employerhasinHongKong.
2.WhereaMainlandresidentrendersemploymentservicesinHongKongbutdoesnot
meetanyoftheconditionsmentionedinparagraphs1(a)to1(c)above(e.g.his
remunerationispaidbyaHongKongemployer),hewillstillbeexemptunderHong
KongtaxationlawfromSalariesTaxifhisvisittoHongKongintheyearof
assessmentconcerneddoesnotexceedatotalof60days.
HongKongresidentsworkingacrosstheMainlandborder
TaxliabilitiesinHongKong
3.TheincomederivedbyaresidentofHongKongfromhisHongKongemployment
willbewhollychargeabletoHongKongSalariesTaxirrespectiveofwhetherithas
beenpaidbytheHongKongemployeroraMainlandestablishment,eventhough
partofhisdutiesareperformedintheMainland.However,iftheHongKong
residenthaspaidIndividualIncomeTaxinrespectoftheincomeattributableto
servicesrenderedbyhimintheMainland,hemayapplyfortaxexemptionforthat
partoftheincomeundersection8(1A)(c)oftheInlandRevenueOrdinance(“the
Ordinance”),orforataxcreditundertheprovisionsofArticle21ofthe
ComprehensiveArrangement.Applicationmaybemadeonhistaxreturnforthe
yearofassessmentconcerned,andsupportedwithevidenceoftheMainlandtax
payment.Ingeneral,taxexemptionprovidesgreatertaxreliefthanthatprovidedby
taxcredit.AHongKongresidentwhohasdeclaredandpaidSalariesTaxonhis
employmentincome,andwhohassubsequentlypaidIndividualIncomeTaxonallor
partofhisemploymentincomeintheMainlandbecausehehasrenderedservices
there,canapply,undersection70AoftheOrdinance,tohavehisassessmentrevised
inaccordancewiththeprovisionsofsection8(1A)(c).
3
4.TheincomederivedbyaHongKongresidentfromhisnon-HongKongemployment
willbeassessedunderSalariesTaxaccordingtothenumberofdaysinHongKong
irrespectiveofwhetherithasbeenpaidbyanoverseasemployeroraMainland
establishment,providedthathisvisit(s)toHongKongexceed60daysandduring
whichherendersservices.
5.IfaHongKongresidentrendersservicesinHongKong,buthistripstoHongKong
onlyconstitute“visits”notexceedingatotalof60daysduringtheyearofassessment,
heisnotchargeabletoSalariesTaxinHongKong.Whetherthenatureofatrip
madebyaHongKongresidentisa“visit”ornotdependsonthecircumstancesof
eachcase.Ingeneral,ifapersonhasaworkbaseintheMainlandandisrequiredto
renderservicesthereasapermanentemployee,theperson’soccasionalreturnto
HongKongwillberecognizedasa“visit”.
6.IfaHongKongresidentreturnstoHongKongforover60daysinayearof
assessment,e.g.170days,andrendersserviceswhilstinHongKong,suchas
attendingconferencesandreportingworkprogress,hewillbesubjecttoSalariesTax
inHongKongaccordingtoparagraphs3or4above.
TaxliabilitiesintheMainland
7.RemunerationderivedbyaHongKongresidentfromanemploymentexercisedin
theMainlandischargeabletoIndividualIncomeTaxintheMainland.However,
theHongKongresidentwillbeexemptfromMainlandtaxifallthefollowingthree
conditionsaresatisfied:
(a)heispresentintheMainlandforaperiodorperiodsnotexceedinginthe
aggregate183daysinany12-monthperiodcommencingorendinginthe
taxableperiodconcerned(pleaserefertoparagraphs15to18belowfordetails
ofthe“Presentfornotexceeding183days”exemptioncondition);
(b)theremunerationispaidby,oronbehalfof,anemployerwhoisnotaresident
oftheMainland;and
(c)theremunerationisnotbornebyapermanentestablishmentwhichthe
employerhasintheMainland.
4
8.If,underhisemployment,aHongKongresidentrendersservicesbothinthe
MainlandandinHongKong,andhisaggregateperiodsofstayintheMainlanddo
notexceed183days,incomepaidorbornebytheMainlandestablishmentwillbe
chargeabletoIndividualIncomeTax.Taxwillbecalculatedonthechargeable
incomeandthenapportionedontimebasis.Incomepaidbyanoverseasemployer
(includingHongKongemployer)isnotchargeable.
9.If,underhisemployment,aHongKongresidentrendersservicesbothinthe
MainlandandinHongKong,andhisaggregateperiodsofstayintheMainland
exceed183days,thetotalincomereceivedfromtheMainlandestablishmentandthe
overseasemployer(includingHongKongemployer)willbechargeabletoIndividual
IncomeTax.Taxwillbecalculatedonthetotalincomeandthenapportionedon
timebasis.
Countingofdaysofstayforcalculatingtaxliabilities
10.Fortaxcomputationpurposes,theaggregateperiodsofstayinataxableyearisthe
aggregateofthedaysineachperiodofstaywherethenumberofdaysiscounted
undertheruleofthe“daysofphysicalpresenceminusoneday”.
11.TheMainlandandHongKongaregeographicallysoclosetoeachotherthata
taxpayermaytravelbetweentheMainlandandHongKongonaparticulardayand
provideservicesinbothSides.Assuch,itisnotappropriatetoapplytheruleofthe
“daysofphysicalpresenceminusoneday”.However,seriousdoubletaxation
couldoccurifbothSidesapplytheruleof“daysofphysicalpresence”.Toaddress
suchcases,theStateAdministrationofTaxationandtheHongKongInlandRevenue
Departmenthavereachedconsensus.IfataxpayertravelsbetweentheMainland
andHongKongonaparticulardayandprovidesservicesinbothSides,hewouldbe
countedaspresentintheMainlandforhalfadayandinHongKongforhalfaday.
However,ifheonlyprovidesserviceseitherintheMainlandorHongKongonthat
day,hewouldbecountedashavingbeenpresentforonedayintheMainlandor
HongKong,asthecasemaybe.
Examples
12.Thefollowingexamplesillustratethetaxingprinciplesmentionedinparagraphs3to
9above.
5
Example1
Mr.Lee,aHongKongresidentemployedbyaHongKongcompany,wasassignedtobethe
manageroftheenterpriseinvestedbyhisemployerintheMainland.Hismonthlysalary
was$30,000,ofwhich$10,000waspaidorbornebytheMainlandenterprise.Apartfrom
returningtoHongKongonholidays,hewasrequiredtorenderservicesinHongKong.
HestayedintheMainlandforanaggregateof250days.
HongKong:
AshehadaHongKongemploymentandrenderedservicesinHongKong,
hissalary,$30,000amonth,wasfullyassessableinHongKong.
However,ashehadtopayMainlandIndividualIncomeTaxonthe
incomeattributabletoservicesrenderedintheMainland,hecouldapply
forexemptionfromHongKongSalariesTaxonthatpartoftheincomeor
claimataxcredit.SuchanapplicationwouldbemadeonhisHong
Kongtaxreturn,bycompletingtherelevantsectionandsubmittingthe
evidenceofpaymentoftheMainlandtax.
Mainland:
AshewasrequiredtoprovideservicesbothintheMainlandandinHong
KongunderhisemploymentandhestayedintheMainlandforover183
days,hisentiresalarywaschargeabletoIndividualIncomeTax,but
subjecttoadjustment
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