|
Salaries tax is a type of income tax that is levied in Hong Kong, chargeable on income from any office, employment and pension for a year of assessment arising in or derived from the territory. For purposes of calculating liability, the period of assessment is from April 1 to March 31 of the following year. Salaries tax is also charged on the unrealized capital gain of shares or options granted as part of an employee share scheme that are subject to a vesting period. Events that trigger tax are when the vesting period ends or when the employee leaves Hong Kong. == Chargeable scope == Salaries tax is imposed on any office, employment and pension sourced in Hong Kong.〔''Inland Revenue Ordinance Cap 112, s.8(1)''〕 Office basically refers to the holding of office as a director of the company resident in Hong Kong. Director's fee is fully taxable in Hong Kong irrespective where the director rendered services in Hong Kong or not.〔http://www.gov.hk/en/residents/taxes/salaries/salariestax/exemption/index.htm, Application for Full or Partial Exemption of Income under Salaries Tax - Directors, GovHK, retrieved on 17 Jan 2015.〕 Income derived from employment sourced in Hong Kong are taxable in Hong Kong. The source of employment is laid down in the Goepfert Rules and Departmental Interpretation and Practice Note No.10.〔(epartmental Interpretation and Practice Note No.10 ), Inland Revenue Department, retrieved on 17 Jan 2015〕 However, those individuals who visit Hong Kong for not exceeding 60 days will be exempt from paying Salaries Tax. This provision is known as "sixty-day rule". 〔''Inland Revenue Ordinance Cap 112, s.8(1A)(b)(ii)''〕〔''Inland Revenue Ordinance Cap 112, s.8(1B)〕 Employment sourced in Hong Kong will be fully chargeable to Salaries Tax whereas offshore employment will be chargeable on a "time-in-time-out" basis, the taxable income of which will be apportioned by reference to the days staying at Hong Kong.〔http://www.ird.gov.hk/eng/pdf/pam42e.pdf, A Guide to Salaries Tax for people coming to work in Hong Kong, Pamphlet issued by Inland Revenue Department, retrieved on 18 Jan 2015.〕 Employment of a government civil servant is considered sourced in Hong Kong and therefore its income is always fully taxable in Hong Kong. The above-mentioned "sixty-day rule" shall not be applied to seamen and aircrew. Instead, they are bound by stricter conditions for exemption. To exempt from charge of Salaries tax, they shall be present in Hong Kong not more than 60 days in the year and not more than 120 days in the two consecutive years, one of them is the current tax year. 〔''Inland Revenue Ordinance Cap 112, s.8(2)(j)''〕 Pension will be considered to be sourced in Hong Kong if it is managed and controlled in Hong Kong. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Salaries tax」の詳細全文を読む スポンサード リンク
|