Yan Yim who is a Hong Kong resident and started working in PRC for 3 days a week between 1 Jan 2008 to 31 Dec 2008 (52 weeks) under an employment with a PRC company. Yan Yim has not worked in PRC before. Briefly Yan Yim whether she is subject to the IIT(Individual Income Tax).
請問有冇人知點回答?
PRC Taxation
2009-11-18 12:21 am
回答 (1)
2009-11-26 8:00 am
✔ 最佳答案
Q1. Yan Yim is subject to PRC IIT becausei) she is employed by a PRC company,
ii) she worked more than 30 days in PRC.
Therefore, the salary she received from the PRC company is wholly chargeable to IIT.
Q2. A PRC registered company is subject to worldwide tax, i.e. both income from PRC and outside PRC are subject to tax. As Kit Trading is incorporated in Guangzhou PRC, its rental income from Macau is subject to CIT.
收錄日期: 2021-04-13 16:56:30
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20091117000051KK00621