我在YOUTUBE 上面有個頻度, 是用英文製作短片的，所以大部份廣告收入來自外國，我上網找了些這方面的稅務資料, 但係都唔係好明，所以想問一問大家:
1.網上話地域來源徵稅原則有好多限制，要生產過程都在外國同埋簽約都在外國先可以適用﹐我在香港拍片，在網上與YOUTUBE 母公司GOOGLE在新加坡的分公司簽約，即係我都要交番香港稅係咪?
2.我係自僱人士，準備申請BR. 想問用個人名義收Youtue 出俾我的錢, 佢過數入我個人名義戶口, 在稅務計算上可唔可以，定係一定要成立一間公司?
3.我係唔係可以申請交個人入息稅而唔使交利得稅? 16.5% 太高了
4.我知我的CASE都係問一問會計師比較穩陣，但係應該即刻打電話約時間問問，定係要到報稅時先去聯絡他們?
5.其實我的YOUTUBE頻度一直有收入，但係每月得幾百蚊所以一直冇理佢，最近收入多左，先想應該要申請個BR，咁我之前的收入使唔使同稅局交代番，佢會唔會話我犯法因為我已經開始營業咁耐先申請BR.
希望各位幫忙解答，謝謝。
有關海外收入交稅問題
2015-01-04 11:39 pm
回答 (2)
2015-01-05 4:29 am
✔ 最佳答案
1. No.Your income source is from the advertisement that the viewers have to watch before watching your YouTube videos.
Except the videos are made in Hong Kong, there is no other concrete connection with Hong Kong.
That's why IRD has no jurisdiction to assess tax on you.
2. It is unclear what exactly you are doing.
If you are a hired professional (for filming), then a BR will be required.
If you simply film a video and put it online, then it does not raise to the level as a business.
3. Unable to answer due to lack of information.
4. As soon as possible.
5. No. Remember - you don't operate a business in Hong Kong. So you are not required to have a BR simply you receive income.
2015-01-05 1:20 am
交稅？都未報稅交咩野稅?
收錄日期: 2021-04-26 14:52:10
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20150104000051KK00053