查看完整版本 : PRC salaries tax

cpasowhat 2019-8-21 06:59 PM

PRC salaries tax

A client asked but I’m not good at that. Hope someone here can advise.
She will he hired by a local PRC private co. She is a HK PR holding HK ID card. How does the salary tax work? Will she be better off if staying less than 183 days there a year? Thanks 🙏🏼 in advance.

awongyuk 2019-8-22 10:46 AM

個人所得稅就唔甩,通常公司幫你交晒

cpasowhat 2019-8-22 02:00 PM

[quote]原帖由 [i]awongyuk[/i] 於 2019-8-22 10:46 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505298447&ptid=28462631][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
個人所得稅就唔甩,通常公司幫你交晒 [/quote]
Thanks. Then no need to pay HK salaries tax as the source is not in Hk. Correct?

bench7 2019-8-22 02:25 PM

[quote]原帖由 [i]cpasowhat[/i] 於 2019-8-21 06:59 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505265254&ptid=28462631][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
A client asked but I’m not good at that. Hope someone here can advise.
She will he hired by a local PRC private co. She is a HK PR holding HK ID card. How does the salary tax work? Will she be better off if staying less than 183 days there a year? Thanks 🙏🏼 in advance.  ... [/quote]


When you refer her as a "HK PR holding HK ID card", do you mean that she is just an ordinary HK resident without any residency or nationality in PRC?

cpasowhat 2019-8-22 02:27 PM

[quote]原帖由 [i]bench7[/i] 於 2019-8-22 02:25 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505311003&ptid=28462631][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



When you refer her as a "HK PR holding HK ID card", do you mean that she is just an ordinary HK resident without any residency or nationality in PRC? [/quote]
Correct. A local HK resident living here. Any advice to share? Thanks 🙏🏼

bench7 2019-8-22 02:49 PM

[quote]原帖由 [i]cpasowhat[/i] 於 2019-8-22 02:00 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505309859&ptid=28462631][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

Thanks. Then no need to pay HK salaries tax as the source is not in Hk. Correct? [/quote]
Assuming that the HK resident negotiates her contract and performs all duties in PRC without any management meetings to be held in HK, she should not be subject to HK salaries tax but could be subject to PRC individual income tax.

Depending upon her bargaining power, the tax arrangement would be:
(1) tax equalization scheme (the employee would be responsible for an amount that could be payable if the duties were performed in HK instead and any additional amount of the individual's income tax payable in PRC would be borne out by the employer).
(2) tax exempt scheme (the employer will be responsible for all IIT payable in PRC).

Scheme (1) will be the main stream now.  So when you hear that someone states the other way, that would be a layman.

Note also that IIT in PRC will be payable each month instead of annual calculation for salaries tax in HK.

[[i] 本帖最後由 bench7 於 2019-8-22 02:51 PM 編輯 [/i]]

cpasowhat 2019-8-23 10:29 AM

[quote]原帖由 [i]bench7[/i] 於 2019-8-22 02:49 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505312272&ptid=28462631][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

Assuming that the HK resident negotiates her contract and performs all duties in PRC without any management meetings to be held in HK, she should not be subject to HK salaries tax but could be subje ... [/quote]
Thanks 🙏🏼 so much for the detailed explanation. Correct me if I am wrong, for Mgmt level working full time in the PRC fm HK like my frd, I heard the employee could pay all the IIT for that person. So she wld get is the net amt after tax.

Further there will be no duties in HK as it is is pure PRC private entity in GZ. She will stay there at least 3-4 days a week.

[[i] 本帖最後由 cpasowhat 於 2019-8-23 10:30 AM 編輯 [/i]]

Babi789 2019-8-26 09:57 AM

[quote]原帖由 [i]cpasowhat[/i] 於 2019-8-21 06:59 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=505265254&ptid=28462631][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
A client asked but I’m not good at that. Hope someone here can advise.
She will he hired by a local PRC private co. She is a HK PR holding HK ID card. How does the salary tax work? Will she be  ... [/quote]


local PRC private co 即本地中國公司即香港公司,還是國內的分公司?
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