大陆与香港税收协定.docx

大陆与香港税收协定.docx

《大陆与香港税收协定.docx》由会员分享，可在线阅读，更多相关《大陆与香港税收协定.docx（34页珍藏版）》请在冰点文库上搜索。

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