✔ 最佳答案
1. SOURCE OF SALARIES TAX
In Hong Kong, the Inland Revenue Department will consider all three requirements for a foreign employment:
(a) whether your employment contract was negotiated, entered into and whether it is enforceable outside Hong Kong to determine whether your employment contract is a foreign one;
(b) it will consider whether your employer is a foreign employer, e.g. if you employer is a Singapore company, but is centrally managed and controlled in Hong Kong, then it does not qualify as a foreign entity.
(c) The IRD will also consider whether your employment income is paid into your Hong Kong bank account... if your salaries are paid by your Singapore employer initially into your personal Singapore or another bank offshore bank account in your name, before remitting directly to your Hong Kong bank account, then you might satisfy this criterion.
The other facts you mentioned, e.g. about your family and business in Hong Kong, might be relevant, only if they fall fit into the above 3 established criteria. (If you have prior employment/ business in Hong Kong before this Singapore, you will have a weaker case to argue your employment contract was negotiated and concluded outside Hong Kong.)
2. TIME APPORTIONMENT
If your employment satisfies all three criteria above, you might be eligible for the time-apportionment basis based on the number of days you visit Hong Kong under section 8(1A) in a fiscal year, else it will be charged in full as a local contract.
3 PROFESSIONAL SUBSCRIPTIONS
I think your question here is whether you can deduct professional subscriptions for your professional bodies. One of the professional subscriptions, e.g. your chartered accountant subscription can be deducted by concession if your employment contract specified you need to maintain such a qualification in the discharge of your duties.
4 & 5 PERSONAL ASSESSMENT
I believe your have business income from your unincorporated business, it is not possible to estimate the tax impact without knowing the precise types and amounts of your respective income. In general, you can only claim personal assessment when (a) there are unused personal allowances (b) you are either a permanent or ordinary resident in Hong Kong. Since only Hong Kong residents (permanent or temporary) can claim personal assessment, you might not be eligible to time-apportionment of Salaries Tax in paragraph 1 above and eligible to Personal Assessment at the same time. From your additional notes, it seems that your income from business is actually derived from a limited liability company, hence you must your salaries under Salaries Tax distinct from your limited liability company under Profits Tax. Any additional salaries you received from your own company will be included as additional salaries.
2007-05-20 22:35:21 補充：
*DISCLAIMER*You should always seek professional legal or taxation in formulating your own taxation affairs and not rely on the above simple analysis.All responsibilities in connection with the above are disclaimed
