大陆与香港税收协定Word格式文档下载.docx

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Arrangementbetweenthe

MainlandofChinaandtheHKSARfortheAvoidanceofDoubleTaxationandthePreventionofFiscalEvasionINCOMEFROM

PERSONALSERVICES

InlandRevenueDepartment

HongKongSpecialAdministrativeRegionoft

he

People'

sRepublicofChina

1

Introduction

Thispamphletisapplicabletothe“ArrangementbetweentheMainlandofChinaandthe

HongKongSpecialAdministrativeRegionfor

theAvoidanceofDoubleTaxationandthe

PreventionofFiscalEvasionwithrespectto

TaxesonIncome”（“theComprehensive

Arrangement”）signedon21August2006andprovidesabriefexplanationofhowtheComprehensiveArrangementappliestothetaxationofincomefrompersonalservices.

InHongKong,theComprehensiveArrangement

appliestoincomederivedinanyyearofassessmentcommencingonorafter1April2007;

andintheMainland,inanyyearcommencingonorafter1January2007.

TheComprehensiveArrangementperformsthefunctionofallocatingtaxingrightsoverincomebetweenHongKongandtheMainland.BothSideswillstillrefertotheirrespectivedomestictaxationlegislationtodecidewhetherandhowtoexercisesuchrights.

AdditionalPamphlets

?

CertificationofResidentStatus

ProvidesinformationonthedefinitionofHongKongandMainlandresidentsundertheComprehensiveArrangementandhowtoverifytheirresidentstatus.

BusinessProfits,IncomefromImmovableProperty,IncomefromInvestmentandGainsfromAlienationofProperty

ProvidesinformationonhowtheComprehensiveArrangementappliestothe

taxationofbusinessprofits,incomefromimmovableproperty,incomefrominvestment（dividends,interestandroyalties）andgainsfromalienationofproperty.

INCOMEFROMEMPLOYMENT

MainlandresidentscomingtoworkinHongKo

ng

1.RemunerationderivedbyaresidentoftheMainlandfromanemploymentexercisedinHongKongischargeabletoSalariesTaxinHongKong.However,theMainlandresidentwillbeexemptfromSalariesTaxifallthefollowingthreeconditionsaresatisfied:

2

（a）heispresentinHongKongforaperiodorperiodsnotexceedingintheaggregate183daysinany12-monthperiodcommencingorendingintheyearofassessmentconcerned（pleaserefertoparagraphs15to18belowfordetailsofthe“Presentfornotexceeding183daysexemptioncondition）;

（b）theremunerationispaidby,oronbehal

fof,anemployerwhoisnotaresident

ofHongKong;

and

（c）theremunerationisnotbornebyapermanentestablishmentwhichtheemployerhasinHongKong.

2.WhereaMainlandresidentrendersemploymentservicesinHongKongbutdoesnotmeetanyoftheconditionsmentionedinparagraphs1（a）to1（c）above（e.g.hisremunerationispaidbyaHongKongemployer）,hewillstillbeexemptunderHong

KongtaxationlawfromSalariesTaxifhisv

isittoHongKongintheyearofassessmentconcerneddoesnotexceedatotalof60days.

HongKongresidentsworkingacrosstheMainlandborderTaxliabilitiesinHongKong

3.TheincomederivedbyaresidentofHong

KongfromhisHongKongemploymentwillbewhollychargeabletoHongKongSalariesTaxirrespectiveofwhetherithasbeenpaidbytheHongKongemployeroraMainlandestablishment,eventhoughpartofhisdutiesareperformedintheMainland.However,iftheHongKongresidenthaspaidIndividualIncomeTaxinrespectoftheincomeattributabletoservicesrenderedbyhimintheMainland,hemayapplyfortaxexemptionforthatpartoftheincomeundersection8（1A）（c）oftheInlandRevenueOrdinance（“the

Ordinance”）,orforataxcreditundertheprovisionsofArticle21oftheComprehensiveArrangement.Applicationmaybemadeonhistaxreturnfortheyearofassessmentconcerned,andsupportedwithevidenceoftheMainlandtaxpayment.Ingeneral,taxexemptionprovidesgreatertaxreliefthanthatprovidedbytaxcredit.AHongKongresidentwhohasdec

laredandpaidSalariesTaxonhisemploymentincome,andwhohassubsequentlypaidIndividualIncomeTaxonallorpartofhisemploymentincomeintheMainlandbecausehehasrenderedservicesthere,canapply,undersection70AoftheOrdinance,tohavehisassessmentrevisedinaccordancewiththeprovisionsofsection8（1A）（c）.

3

4.TheincomederivedbyaHongKongresiden

tfromhisnon-HongKongemploymentwillbeassessedunderSalariesTaxaccordingtothenumberofdaysinHongKongirrespectiveofwhetherithasbeenpaidbyanoverseasemployeroraMainlandestablishment,providedthathisvisit（s）to

HongKongexceed60daysandduringwhichherendersservices.

5.IfaHongKongresidentrendersservicesinHongKong,buthistripstoHongKongonlyconstitute“visits”notexceedingato

talof60daysduringtheyearofassessmen

t,

heisnotchargeabletoSalariesTaxinHong

Kong.WhetherthenatureofatripmadebyaHongKongresidentisa“visit”o

rnotdependsonthecircumstancesofeachcase.Ingeneral,ifapersonhasawor

kbaseintheMainlandandisrequiredtorenderservicesthereasapermanentemployee,theperson'

soccasionalreturntoHongKongwillberecognizedasa“visit

6.IfaHongKongresidentreturnstoHongKongforover60daysinayearofassessment,e.g.170days,andrendersserviceswhilstinHongKong,suchasattendingconferencesandreportingworkprogress,hewillbesubjecttoSalariesTax

inHongKongaccordingtoparagraphs3or4above.

TaxliabilitiesintheMainland

7.RemunerationderivedbyaHongKongresidentfromanemploymentexercisedintheMainlandischargeabletoIndividualIncomeTaxintheMainland.However,theHongKongresidentwillbeexemptfromMainlandtaxifallthefollowingthreeconditionsaresatisfied:

（a）heispresentintheMainlandforaperi

odorperiodsnotexceedingintheaggregate183daysinany12-monthperiodcommencingorendinginthetaxableperiodconcerned（pleaserefertoparagraphs15to18belowfordetailsofthe“Presentfornotexceeding183daysexemptioncondition）;

fof,anemployerwhoisnotaresidentoftheMainland;

（c）theremunerationisnotbornebyapermanentestablishmentwhichtheemployerhasintheMainland.

4

8.If,underhisemployment,aHongKongresidentrendersservicesbothinthe

MainlandandinHongKong,andhisaggregateperiodsofstayintheMainlanddonotexceed183days,incomepaidorbornebytheMainlandestablishmentwillbechargeabletoIndividualIncomeTax.Taxwillbecalculatedonthechargeableincomeandthenapportionedontimebasis.Incomepaidbyanoverseasemployer（includingHongKongemployer）isnotchargeable.

9.If,underhisemployment,aHongKongresidentrendersservicesbothinthe

MainlandandinHongKong,andhisaggregateperiodsofstayintheMainlandexceed183days,thetotalincomereceivedfromtheMainlandestablishmentandtheoverseasemployer（includingHongKongemployer）willbechargeabletoIndividualIncomeTax.Taxwillbecalculatedonthetotalincomeandthenapportionedon

timebasis.

Countingofdaysofstayforcalculatingtaxliabilities

10.Fortaxcomputationpurposes,theaggregateperiodsofstayinataxableyearisthe

aggregateofthedaysineachperiodofstaywherethenumberofdaysiscountedundertheruleofthe“daysofphysicalpres

enceminusoneday”.

11.TheMainlandandHongKongaregeographicallysoclosetoeachotherthatataxpayermaytravelbetweentheMainlandandHongKongonaparticulardayandprovideservicesinbothSides.Assuch,itisnotappropriatetoapplytheruleofthe“daysofphysicalpresenceminusonedayHowever,seriousdoubletaxationcouldoccurifbothSidesapplytheruleof

“daysofphysicalpresence”.Toaddress

suchcases,theStateAdministrationofTaxationandtheHongKongInlandRevenueDepartmenthavereachedconsensus.IfataxpayertravelsbetweentheMainlandandHongKongonaparticulardayandprovidesservicesinbothSides,hewouldbecountedaspresentintheMainlandforhalfadayandinHongKongforhalfaday.

However,ifheonlyprovidesserviceseitherintheMainlandorHongKongonthatday,hewouldbecountedashavingbeenpresentforonedayintheMainlandorHongKong,asthecasemaybe.

Examples

12.Thefollowingexamplesillustratethetaxingprinciplesmentionedinparagraphs3to

9above.

5

Example1

Mr.Lee,aHongKongresidentemployedbyaHongKongcompany,wasassignedtobethemanageroftheenterpriseinvestedbyhisemployerintheMainland.Hismonthlysalarywas$30,000,ofwhich$10,000waspaidorbornebytheMainlandenterprise.ApartfromreturningtoHongKongonholidays,hewasrequiredtorenderservicesinHongKong.

HestayedintheMainlandforanaggregateo

f250days.

HongKong:

AshehadaHongKongemploymentandrenderedservicesinHongKong,

hissalary,$30,000amonth,wasfullyassessableinHongKong.

However,ashehadtopayMainlandIndividua

lIncomeTaxonthe

incomeattributabletoservicesrenderedintheMainland,hecouldapplyforexemptionfromHongKongSalariesTaxon

thatpartoftheincomeorclaimataxcredit.SuchanapplicationwouldbemadeonhisHongKongtaxreturn,bycompletingtherelevantsectionandsubmittingtheevidenceofpaymentoftheMainlandtax.Mainland:

AshewasrequiredtoprovideservicesbothintheMainlandandinHongKongunderhisemploymentandhestayedintheMainlandforover183days,hisentiresalarywaschargeabletoIndividualIncomeTax,butsubjecttoadjustmenttoreflecttheservicesrenderedoutsidetheMainland.InordertocomputehisMainlandtaxliability,heshouldfirstaddup