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)
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发布日期:
09年08月11日
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1052
新闻内容:
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);
(b)theremunerationispaidby,oronbehal
fof,anemployerwhoisnotaresidentoftheMainland;and
(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