大陆与香港税收协定.docx

1、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：Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion INCOME FROM PERSONAL SERVICES Inland Revenue Department Hong Kong Special Administrative Region of the P

2、eoples Republic of China 1 Introduction This pamphlet is applicable to the “Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” (“the Comprehensive Arrange

3、ment”) signed on 21 August 2006 and provides a brief explanation of how the Comprehensive Arrangement applies to the taxation of income from personal services. In Hong Kong, the Comprehensive Arrangement applies to income derived in any year of assessment commencing on or after 1 April 2007; and in

4、the Mainland, in any year commencing on or after 1 January 2007. The Comprehensive Arrangement performs the function of allocating taxing rights over income between Hong Kong and the Mainland. Both Sides will still refer to their respective domestic taxation legislation to decide whether and how to

5、exercise such rights. Additional Pamphlets Certification of Resident Status Provides information on the definition of Hong Kong and Mainland residents under the Comprehensive Arrangement and how to verify their resident status. Business Profits, Income from Immovable Property, Income from Investment

6、 and Gains from Alienation of Property Provides information on how the Comprehensive Arrangement applies to the taxation of business profits, income from immovable property, income from investment (dividends, interest and royalties) and gains from alienation of property. INCOME FROM EMPLOYMENT Mainl

7、and residents coming to work in Hong Kong 1. Remuneration derived by a resident of the Mainland from an employment exercised in Hong Kong is chargeable to Salaries Tax in Hong Kong. However, the Mainland resident will be exempt from Salaries Tax if all the following three conditions are satisfied: 2

8、 (a) he is present in Hong Kong for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the year of assessment concerned (please refer to paragraphs 15 to 18 below for details of the “Present for not exceeding 183 days” exemption condition); (b)

9、 the remuneration is paid by, or on behalf of, an employer who is not a resident of Hong Kong; and (c) the remuneration is not borne by a permanent establishment which the employer has in Hong Kong. 2. Where a Mainland resident renders employment services in Hong Kong but does not meet any of the co

10、nditions mentioned in paragraphs 1(a) to 1(c) above (e.g. his remuneration is paid by a Hong Kong employer), he will still be exempt under Hong Kong taxation law from Salaries Tax if his visit to Hong Kong in the year of assessment concerned does not exceed a total of 60 days. Hong Kong residents wo

11、rking across the Mainland border Tax liabilities in Hong Kong 3. The income derived by a resident of Hong Kong from his Hong Kong employment will be wholly chargeable to Hong Kong Salaries Tax irrespective of whether it has been paid by the Hong Kong employer or a Mainland establishment, even though

12、 part of his duties are performed in the Mainland. However, if the Hong Kong resident has paid Individual Income Tax in respect of the income attributable to services rendered by him in the Mainland, he may apply for tax exemption for that part of the income under section 8(1A)(c) of the Inland Reve

13、nue Ordinance (“the Ordinance”), or for a tax credit under the provisions of Article 21 of the Comprehensive Arrangement. Application may be made on his tax return for the year of assessment concerned, and supported with evidence of the Mainland tax payment. In general, tax exemption provides greate

14、r tax relief than that provided by tax credit. A Hong Kong resident who has declared and paid Salaries Tax on his employment income, and who has subsequently paid Individual Income Tax on all or part of his employment income in the Mainland because he has rendered services there, can apply, under se

15、ction 70A of the Ordinance, to have his assessment revised in accordance with the provisions of section 8(1A)(c). 3 4. The income derived by a Hong Kong resident from his non-Hong Kong employment will be assessed under Salaries Tax according to the number of days in Hong Kong irrespective of whether

16、 it has been paid by an overseas employer or a Mainland establishment, provided that his visit(s) to Hong Kong exceed 60 days and during which he renders services. 5. If a Hong Kong resident renders services in Hong Kong, but his trips to Hong Kong only constitute “visits” not exceeding a total of 6

17、0 days during the year of assessment, he is not chargeable to Salaries Tax in Hong Kong. Whether the nature of a trip made by a Hong Kong resident is a “visit” or not depends on the circumstances of each case. In general, if a person has a work base in the Mainland and is required to render services

18、 there as a permanent employee, the persons occasional return to Hong Kong will be recognized as a “visit”. 6. If a Hong Kong resident returns to Hong Kong for over 60 days in a year of assessment, e.g. 170 days, and renders services whilst in Hong Kong, such as attending conferences and reporting w

19、ork progress, he will be subject to Salaries Tax in Hong Kong according to paragraphs 3 or 4 above. Tax liabilities in the Mainland 7. Remuneration derived by a Hong Kong resident from an employment exercised in the Mainland is chargeable to Individual Income Tax in the Mainland. However, the Hong K

20、ong resident will be exempt from Mainland tax if all the following three conditions are satisfied: (a) he is present in the Mainland for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned (please refer to paragraphs

21、 15 to 18 below for details of the “Present for not exceeding 183 days” exemption condition); (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the Mainland; and (c) the remuneration is not borne by a permanent establishment which the employer has in the Mainland

22、. 4 8. If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregate periods of stay in the Mainland do not exceed 183 days, income paid or borne by the Mainland establishment will be chargeable to Individual Income Tax. Tax will be calculat

23、ed on the chargeable income and then apportioned on time basis. Income paid by an overseas employer (including Hong Kong employer) is not chargeable. 9. If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregate periods of stay in the Mai

24、nland exceed 183 days, the total income received from the Mainland establishment and the overseas employer (including Hong Kong employer) will be chargeable to Individual Income Tax. Tax will be calculated on the total income and then apportioned on time basis. Counting of days of stay for calculati

25、ng tax liabilities 10. For tax computation purposes, the aggregate periods of stay in a taxable year is the aggregate of the days in each period of stay where the number of days is counted under the rule of the “days of physical presence minus one day”. 11. The Mainland and Hong Kong are geographica

26、lly so close to each other that a taxpayer may travel between the Mainland and Hong Kong on a particular day and provide services in both Sides. As such, it is not appropriate to apply the rule of the “days of physical presence minus one day”. However, serious double taxation could occur if both Sid

27、es apply the rule of “days of physical presence”. To address such cases, the State Administration of Taxation and the Hong Kong Inland Revenue Department have reached consensus. If a taxpayer travels between the Mainland and Hong Kong on a particular day and provides services in both Sides, he would

28、 be counted as present in the Mainland for half a day and in Hong Kong for half a day. However, if he only provides services either in the Mainland or Hong Kong on that day, he would be counted as having been present for one day in the Mainland or Hong Kong, as the case may be. Examples 12. The foll

29、owing examples illustrate the taxing principles mentioned in paragraphs 3 to 9 above. 5 Example 1 Mr. Lee, a Hong Kong resident employed by a Hong Kong company, was assigned to be the manager of the enterprise invested by his employer in the Mainland. His monthly salary was $30,000, of which $10,000

30、 was paid or borne by the Mainland enterprise. Apart from returning to Hong Kong on holidays, he was required to render services in Hong Kong. He stayed in the Mainland for an aggregate of 250 days. Hong Kong: As he had a Hong Kong employment and rendered services in Hong Kong, his salary, $30,000 a

31、 month, was fully assessable in Hong Kong. However, as he had to pay Mainland Individual Income Tax on the income attributable to services rendered in the Mainland, he could apply for exemption from Hong Kong Salaries Tax on that part of the income or claim a tax credit. Such an application would be

32、 made on his Hong Kong tax return, by completing the relevant section and submitting the evidence of payment of the Mainland tax. Mainland: As he was required to provide services both in the Mainland and in Hong Kong under his employment and he stayed in the Mainland for over 183 days, his entire salary was chargeable to Individual Income Tax, but subject to adjustment