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：ArrangementbetweentheMainlandofChinaandtheHKSARfortheAvoidanceofDoubleTaxationandthePreventionofFiscalEvasionINCOMEFROMPERSONALSERVICESInlandRevenueDepartmentHongKongSpecialAdministrativeRegionofthePeople’sRepublicofChina1IntroductionThispamphletisapplicabletothe“ArrangementbetweentheMainlandofChinaandtheHongKongSpecialAdministrativeRegionfortheAvoidanceofDoubleTaxationandthePreventionofFiscalEvasionwithrespecttoTaxesonIncome”(“theComprehensiveArrangement”)signedon21August2006andprovidesabriefexplanationofhowtheComprehensiveArrangementappliestothetaxationofincomefrompersonalservices.InHongKong,theComprehensiveArrangementappliestoincomederivedinanyyearofassessmentcommencingonorafter1April2007;andintheMainland,inanyyearcommencingonorafter1January2007.TheComprehensiveArrangementperformsthefunctionofallocatingtaxingrightsoverincomebetweenHongKongandtheMainland.BothSideswillstillrefertotheirrespectivedomestictaxationlegislationtodecidewhetherandhowtoexercisesuchrights.AdditionalPamphlets•CertificationofResidentStatusProvidesinformationonthedefinitionofHongKongandMainlandresidentsundertheComprehensiveArrangementandhowtoverifytheirresidentstatus.•BusinessProfits,IncomefromImmovableProperty,IncomefromInvestmentandGainsfromAlienationofPropertyProvidesinformationonhowtheComprehensiveArrangementappliestothetaxationofbusinessprofits,incomefromimmovableproperty,incomefrominvestment(dividends,interestandroyalties)andgainsfromalienationofproperty.INCOMEFROMEMPLOYMENTMainlandresidentscomingtoworkinHongKong1.RemunerationderivedbyaresidentoftheMainlandfromanemploymentexercisedinHongKongischargeabletoSalariesTaxinHongKong.However,theMainlandresidentwillbeexemptfromSalariesTaxifallthefollowingthreeconditionsaresatisfied:2(a)heispresentinHongKongforaperiodorperiodsnotexceedingintheaggregate183daysinany12-monthperiodcommencingorendingintheyearofassessmentconcerned(pleaserefertoparagraphs15to18belowfordetailsofthe“Presentfornotexceeding183days”exemptioncondition);(b)theremunerationispaidby,oronbehalfof,anemployerwhoisnotaresidentofHongKong;and(c)theremunerationisnotbornebyapermanentestablishmentwhichtheemployerhasinHongKong.2.WhereaMainlandresidentrendersemploymentservicesinHongKongbutdoesnotmeetanyoftheconditionsmentionedinparagraphs1(a)to1(c)above(e.g.hisremunerationispaidbyaHongKongemployer),hewillstillbeexemptunderHongKongtaxationlawfromSalariesTaxifhisvisittoHongKongintheyearofassessmentconcerneddoesnotexceedatotalof60days.HongKongresidentsworkingacrosstheMainlandborderTaxliabilitiesinHongKong3.TheincomederivedbyaresidentofHongKongfromhisHongKongemploymentwillbewhollychargeabletoHongKongSalariesTaxirrespectiveofwhetherithasbeenpaidbytheHongKongemployeroraMainlandestablishment,eventhoughpartofhisdutiesareperformedintheMainland.However,iftheHongKongresidenthaspaidIndividualIncomeTaxinrespectoftheincomeattributabletoservicesrenderedbyhimintheMainland,hemayapplyfortaxexemptionforthatpartoftheincomeundersection8(1A)(c)oftheInlandRevenueOrdinance(“theOrdinance”),orforataxcreditundertheprovisionsofArticle21oftheComprehensiveArrangement.Applicationmaybemadeonhistaxreturnfortheyearofassessmentconcerned,andsupportedwithevidenceoftheMainlandtaxpayment.Ingeneral,taxexemptionprovidesgrea...