HK taxation salaries tax部分个人总结（部分）.docVIP

HK Salary tax 复习整理 Taxable? Director, HK government employees(包括海外收入) 100% taxable Seafarers（船员）, aircrews（空勤人员） ＜60-day in Y/A + ＜120 days in 2 consecutive Y/A，exempt，超过，100% taxable Visit（HK employment） ＜60，exempt，超过，100% taxable Visit（Non-HK employment） ＜60，exempt，超过，time-in-time out basis,判断标准：进出算两天，薪金×HK停留天数/365，计算标准，进出算一天 Salary/wages 月薪×月份×HK天数/365 Leave pay（可与salary、wages混合计算） 总假期×HK天数/（365-假期），然后用“HK”假期/365 ×薪水 Bonus 年bonus100% taxable Income received after employment ceased Deemed to accrue on last day of employment Lump sum(upon cessation of employment) 三年or smaller，spread back Official emoluments of consuls领事, vice consul副领事，staff（citizens of that country they represent） 0 Pension(rendered outside HK) 0 Disability pensions 0 Scholarship, bursary(full time student) 0 Emoluments (by PRC) to certain servant for temporary services in HK 0 MPF(employers mandatory 强制contribution) 0 MPF(employers voluntary自愿 contribution→benefit retirement, death, incapacity) 0 MPF（employers voluntary自愿 contribution→termination of service) Proportionate benefit, 0，超过，超过部分taxable. Proportionate benefit=accrued benefit(employers benefit)×completed months of services/120 MPF(employers voluntary 自愿contribution→除上面的其他原因) 100% taxable MPF（withdrawn from retirement, death, incapacity） 0 MPF(withdrawn from termination of service) Proportionate benefit, 0 Alimony 赡养费 0 Holiday warrants 2003/04起taxable Mainland China resident 1.present in HK ≤183 calendar year→2007始any 12 months.2.remuneration not paid by HK employer. 3.remuneration not borne by a permanent establishment in HK.满足， exempt. Retirement benefit(unrecognized retirement scheme) 100% taxable Remove allowance taxable Reimbursement Reimbursement of Nondeductible的expense则taxable Depreciation allowance for capital expenditure(balance charge) taxable Excess self payment的 housing等allowance taxable Rental value（10%×（雇主给的-allowable expense-depreciation allowance）） taxable CLump sum(provide for in the con