出差來香港也要被扣稅嗎

2008-03-12 12:43 am

我是台灣人,2006年1月來一家美商的香港office工作,公司幫我申請了香港工作簽証及身份証

2006年三月我被公司派駐廣州的office,工作到2006年七月中離職;在廣州期間的收入,全部都在中國繳稅

為何稅局查稅人員告訴我,從2006年4月到7月,如果有進香港office,那幾天進香港的日子一樣要繳稅給香港? 因為這樣算是替香港office提供服務?但出差怎麼算是提供服務?我是因廣州工作需要,才來香港office出差?

請問各位稅務高手,即使已經盡數在中國繳稅,如果有進香港office的日子一樣要繳稅給香港政府嗎?

此外,在我提供給查稅人員我在中國的繳稅証明後,查稅人員又要我提供我工作的原始合約,進香港的詳細日期和目的(兩年前誰記得?),我在廣洲的詳細工作內容,以及任何証明我是給公司派到廣州去的

我想問:
1.請問這些資料有相關嗎?
2.我稅都在中國繳了,也有繳稅証明,查稅人員要求這些資料又合理嗎?
3.如果合理,這些資料是要幹什麼用的?不都在中國繳過了嗎?難道看一看之後還要我在香港繳一次嗎?
4.我個人感覺該位查稅人員在搵人笨,如果我想投訴,該打哪一支電話?

請各位稅務高手解答,唔該晒

回答 (1)

ervingjcheng

2008-03-14 10:19 pm

✔ 最佳答案

According to the Inland Revenue Ordinance, any person stays in Hong Kong over 60 days to be subject to the Hong Kong salaries tax. Likely, you stayed more than 60 days in Hong Kong, and you need to pay the salaries tax.
The Assessor of IRD is based on IRO to ask for the information from you to determine the source of income to be subject to the Hong Kong salaries. That is common to ask for the employment contract, work duties, in-out record, etc. I am not sure why you say the Assessor is trying to fool you because every Assessor is the top elite of tax.
As you are not Hong Kong resident, you do not have the benefit of double tax relief based on the Double Taxation Agreement between Hong Kong and China. That means, you paid China tax, no relief on your Hong Kong tax.
There are many tax consultants in Hong Kong to help foreigners to deal with the IRD. If you are thinking the non-sense query from the IRD, you should contact the tax consultant to protect your interest. Good luck.

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