✔ 最佳答案
YES as your company is listing in HK. Directorship is unlike other employee, no exemption is available to you under IRO.
Directorship is regarded as an office. In this context, the term "director", in relation to a Hong Kong company, means a person having duties and responsibilities under the Companies Ordinance, or of similar nature under a corresponding foreign legislation for a director of an overseas company. In general, if you are director of a company resident in Hong Kong, your full income derived from such office in Hong Kong is chargeable to Salaries Tax irrespective of the number of days you stayed in Hong Kong and neither exemption nor relief is available.
在稅務上公司董事是一個職位。關於這點,「董事」一詞就香港公司而言,是指履行根據《公司條例》所載的職責和責任的人士,或如屬海外公司的董事,則符合外地相應法例所定類似性質的人士。一般而言,如你擔任香港公司的董事,不論你在港逗留多少天,你從該職位所得的入息須全數繳納香港薪俸稅。你並不可就該酬金申請任何稅務豁免及寬免。