有關香港薪俸稅

2007-09-30 6:36 am
本人係由香港公司受僱工作, 但工作地點為澳門, 咁我是否都要交薪俸稅
更新1:

咁以我的case為例, 可否 按 年 申 請 將 入 息 豁 免 徵 稅 或 申 請 稅 務 寬 免 。

更新2:

如要交的話, 可否 按 年 申 請 將 入 息 豁 免 徵 稅 或 申 請 稅 務 寬 免 。

回答 (3)

2007-09-30 8:50 am
✔ 最佳答案
老實說要去決定你是否需要交香港稅是一個相當複雜的問題,
但工作地點只是一個很次要的因素去決定你是否需要交香港稅。
以下的因素你可以考慮:
1. 你簽僱員合約的地點在哪裡
2. 你的僱主是甚麼人(如果僱主是一間公司就需要知道它的成立,及主要業務是在哪裡)
3. 你工作的地點

以上三點以第2點較為重要,換句話說如果你的僱主是香港公司,你需要立香港稅的可能性很高,但如果你已在澳門繳交了與香港薪俸稅相類似的稅項,那麼該筆已交的稅項是可以得到減免的。
參考: 稅務條例
2007-10-01 4:24 am
1. If you stay in Hong Kong for less than 60 days in a tax year, you are exempted to pay Hong Kong Salaries Tax.

2. If you fail to meet condition 2 above. You need to check if you are having an offshore employment e.g. employment contract negotiated and signed outside Hong Kong (unlikely as you are employed by a Hong Kong company) and whether you are required to report duty in Hong Kong. If you have an offshore employment, you may claim your salary as income from offshore employment under Section 8(1)(B) of the Inland Revenue Ordinance.

3. If you fail both condition 1 and condition 2 above, you may still claim for partial exemption of your salary income under Seciton 8(1)(a)(c) of the Inland Revenue Ordinance. Under Section 8(1)(a)(c), the tax obligation in respect of your income reported to Macau tax can be counted as a credit against your total salary income. Of course you can be still entitled to allowances you are used to be entitled for your Hong Kong tax reporting (e.g. married person allowance, dependent parent allowance, etc)
2007-09-30 6:38 am
Of course you need to pay HK salary tax.


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