It should be at a reasonable and logical amount. I think 20 - 30% of the monthly salary sounds o.k. Further, if your monthly salary is high, it may not be justified to have such arrangement.

claim 呢個　ALLOWANCE 有冇其他條件？

公司同意就ＯＫ？　

If purely for HK, you need to really take the rental slips for claim. But no need to pass to IRD until they ask for. However, for your case, seems that you are travelling to China. It should be another story. If you need to stay in PRC, actually your company should have already not count it as your salary but serving as some expenses.

THANKS !!

Many thanks for the lively exchange of information about taxes on HK citizens working in China. I hope all parties have been benefitted through this communication.  Cheers to that first...

But from my personal experience when I started registering liaison offices for my ex-employer in Beijing and Shanghai in early 1990s, I highly recommend that all of you have to consider to pay tax on your income properly according to the laws in China.

Due to my parent company's decision to close all offices in Asia, I had to attend to the requirements of closing them in China. The taxation bureau in Shanghai and Beijing will review your status of payment of income taxes of your office as well as your staff in past years. I don't remember for hopw many years. In case, there have been short payment, fines will be calculated from the date of this incident on daily basis up to the present. Until you have obtained a clearance from tax bureau, you will not be able to obtain the approval from the administration of industry and commerce to cancel your registration and to close your office.

Therefore, please pay VERY special attention to all income tax issues in China ...

引用:

原帖由 taurus 於 2006-8-25 11:32 AM 發表


Many thanks for the lively exchange of information about taxes on HK citizens working in China. I hope all parties have been benefitted through this communication. ...

What is said here about splitting the income between HK and PRC is the common practice but may not necessarily be fully compliant with the China Law.  You are not supposed to do that.  One thing legal though is the payment of housing allowance which is non taxable in China.  

People think that payment of 2 different wages in 2 passbooks and show one of them to PRC tax authorities is legal, but I can tell you it's not.  I have heard incident to employee being barred from leaving the country, while they requested a certificate from the HK Auditor confirming that no other payment has been made by the company to that particular employee.

China is starting to clamp down this kind of tax evasion.  How soon it will catch up on you, I don't know but there's always a risk.

引用:

原帖由 taurus 於 2006-8-25 11:32 AM 發表


Many thanks for the lively exchange of information about taxes on HK citizens working in China. I hope all parties have been benefitted through this communication. ...

What is said here about splitting the income between HK and PRC is the common practice but may not necessarily be fully compliant with the China Law.  You are not supposed to do that.  One thing legal though is the payment of housing allowance which is non taxable in China.  

People think that payment of 2 different wages in 2 passbooks and show one of them to PRC tax authorities is legal, but I can tell you it's not.  I have heard incident to employee being barred from leaving the country, while they requested a certificate from the HK Auditor confirming that no other payment has been made by the company to that particular employee.

China is starting to clamp down this kind of tax evasion.  How soon it will catch up on you, I don't know but there's always a risk.

I fully agree with brother dejavu2003's sincere advice on income tax matters to all brothers from HK working in China.

I would like to tell you another story when I took over the liaison office in Beijing which had been operating since 1970s under the direct control of my the then parent company. I found out that the chief representative, a HK-born Chinese holding a Canadian passport and earning a monthly salary of about US$4,500 , paid only Rmb20 per month as income tax whereas all other office staff paid Rmb 10 per month. That happened in 1993 when all practices and malpractices in China were full of guesses. There was national tax law but practices were different from province to province.

As the employer was obliged by local laws in China to withhold from its employees' salaries and wages their income taxes and paid them to local tax bureau , otherwise he was liable to make good any short falls and it still is.

So, I contracted with a tax consultant firm in Beijing to look after income tax filing of all the staff as well as the office there. The chief representative disagreed with my action and resigned on the following month. But all other staff there had to pay their income taxes according to our consultant's filing which was made in full compliance with local tax laws. It was very rare in China back in 1993. But it proves me right after more than 10 years later when I had to close these offices.

For financial controllers having small offices in China, this practice of subcontracting your tax filing to a local consultant firm is worthy of your consideration. The fees I paid then and until 2003 were about US$2,000 per annum each for income tax filing of an average of 5 employees and the office.  

引用:

原帖由 差佬 於 2006-8-25 04:04 PM 發表
THANKS !!

Where do you stay in China?
High spending cities such as SHenzhen, Shanghai & Beijing?

引用:

原帖由 dejavu2003 於 2006-8-26 02:29 AM 發表



What is said here about splitting the income between HK and PRC is the common practice but may not necessarily be fully compliant with the China Law.  You are not supposed to do that.  One th ...

My company wanna me to station in China for 5.5 days per week ( may be one month later ) and I suppose I will stay in China > 183 days per year. Moreover, I am not familier with China Tax Package system ???

Here is my enquiry on both HK Tax & China Tax system :

a) I will need to station in Dongguan , how about the Tax system in Dongguan. 公司可能要小弟 "長駐大陸",  但聽聞 一年 > 183 日 係大陸 要交 "大陸稅",   好像仲要 "每個月 " 交大陸稅" tim , 聽聞佔人工的 20~ 30%..  Wa!!!!   聽 D 國內同事 話 在深圳 ~ RMB1500 monthly salary 己經跌入 ""大陸稅網"啊!!  係咪真呢???

b) 係唔係 仲要比 "社會保險" 呀?? 要比幾多錢�� ????

c) I was heard by my friend the salary will split into 2 porton :  HK Portion & China Porton 我都聽聞過 分開 [ 香港公司] &   [中國公司]  出糧。 Per the abvove mentioend post , there exist xxx allowance.   Is there any Maximum limit for such allowance for tax reduction???

d) Enclosed please find the newspaper cutting on 2006-8-22, both "HK Tax Dept" &  "China Tax Dept " will exchange her information. Any impact on certain company tax package of salary was split into 2 porton???

e) E 家 過大陸 海關 [ 自助通道]  要打 " Finger print" & 拍下你的 "尊容", 冇交足 "大陸Tax" 分分鐘比佢

f) ==> Search 到呢份 info : Tax Rate 5% to 45 % per month wor.....
http://www.chinabiz.org.tw/chang/chang/017-199910/017-27.htm

5.所得稅─依據《中華人民共和國個人所得稅法》第三條規定，個人所得稅的稅率：

工資、薪金所得適用超額累進稅率，稅率為5%至45%。個體工商戶生產經營所得和承包承租經營所得，適用5%至35%的超額累進稅率。其他各類所得均採20%的比例稅率，但稿費所得須按應納稅額減徵30%。



[ 本帖最後由 焦器勃勃 於 2006-8-27 09:22 PM 編輯 ]

引用:

原帖由 焦器勃勃 於 2006-8-27 01:07 PM 發表




My company wanna me to station in China for 5.5 days per week ( may be one month later ) and I suppose I will stay in China > 183 days per year. Moreover, I am not familier with China Ta ...

Sorry brother, I don't know the details apart from my earlier comments as I don't have to deal with it regularly.  However, I had some email exchanges with someone very experienced in this area and hopefully it might answer some of your questions on tax structure and social security contributions, etc.  Although the email is 3 years old and I am sure the tax bracket might have been changed, the basic principle should remain the same.  

Quote :

Sent: Tuesday, January 14, 2003 2:08 PM
Subject: Taxes

Dear xxxx

Please refer to our telephone conversation early this afternoon regarding taxes paid by xxxx representative office and individual income tax.

1.0) Taxes paid by xxxx representative office:

1.1) Business Tax (BT): BT is calculated based on the total expenses + capital expenditure incurred, i.e. (Expenses+ Capex) / 85% * 5%; e.g. Rep office expenses RMB1,000 and fixed assets purchased RMB500, then BT will be (RMB1,000 + RMB500) / 85% * 5% = RMB88.24

1.2) Enterprise Income Tax (EIT): EIT is also calculated based on the total expenses + capital expenditure incurred, i.e.(Expenses + Capex) / 85% * 10% * 33%; e.g. Using the above example, the EIT will be (RMB1,000 + RMB500) / 85% * 10% * 33% = RMB58.24

Note: Total expenses include expenses incurred in China and expenses incurred outside of China; e.g. expatriate salaries paid by head office outside of China for the Pep office are also included for tax purposes.

2.0) Individual Income Tax (IIT) and Four Funds

2.1) IIT: Taxable income * applicable rate - quick deduction = (Monthly income - RMB800 or RMB4,000) * applicable rate - quick deduction

Taxable income not over RMB500, Rate 5%, Speed deduction 0
Taxable income over RMB500 to RMB2,000 portion, Rate 10%, Quick deduction RMB25
Taxable income over RMB2,000 to RMB5,000 portion, Rate 15%, Quick deduction RMB125
Taxable income over RMB5,000 to RMB20,000 portion, Rate 20%, Quick deduction RMB375
Taxable income over RMB20,000 to RMB40,000 portion, Rate 25%, Quick deduction RMB1,375
Taxable income over RMB40,000 to RMB60,000 portion, Rate 30%, Quick deduction RMB3,375
Taxable income over RMB60,000 to RMB80,000 portion, Rate 35%, Quick deduction RMB6,375
Taxable income over RMB80,000 to RMB100,000 portion, Rate 40%, Quick deduction RMB10,375
Taxable income over RMB100,000 portion, Rate 45%, Quick deduction RMB15,375

e.g. Monthly salary for Mr. Local is RMB23,000, then his monthly IIT will be (RMB23,000 -RMB1,000)* 25% - RMB1,375 =RMB4,125
Monthly salary for Mr. Expatriate is RMB63,000, then his monthly IIT will be (RMB63,000 - RMB4,000)*35% -RMB3,375=RMB17,275

2.2) Four Funds:

Contributions to the Four Funds for local employees only are as follows:
Pension Fund: Employee 7%, Employer 22.5%
Medical Insurance: Employee 2%, Employer 12%
Unemployment Insurance: Employee 1%, Employer 2%
Housing Fund: Employee 7%, Employer 7%
Total Employee 17%, Total Employer 43.5%
However, contribution calculation is limited to RMB4,440 per month

The above seems a bit technical. I will therefore try to explain to you in more detail when we meet tomorrow.
Unquote

引用:

原帖由 焦器勃勃 於 2006-8-27 21:07 發表




My company wanna me to station in China for 5.5 days per week ( may be one month later ) and I suppose I will stay in China > 183 days per year. Moreover, I am not familier with China Ta ...

焦兄,

你的聽聞一年 > 183 日 係大陸 要交 "大陸稅" 係對的, 國內個人入息稅制係要 "每個月 " 提交申報表並繳付稅金, 年底再作調整.

你所指的 RMB1,500 , 據我所知係每月平均工資的中位數, 超過此數目再加上在就國內所駐的日期也> 183 日, 就會跌入 ""大陸稅網"喇 ! 你要報的收入, 理應包埋香港所出果份, 再按你在國內和香港工作的逗留的時期的比例去計算. 由於國內稅率係 progressive, 所以真係會交 20% -30% 的稅.

由於係你公司派你上去, 首先應該要求你公司提供在這方面的照顧.

希望上述的資料, 可以給你一點參考. 任何的安排, 最好是來自可信賴的顧問公司.  

引用:

原帖由 taurus 於 2006-8-28 02:03 PM 發表


焦兄,

你的聽聞一年 > 183 日 係大陸 要交 "大陸稅" 係對的, 國內個人入息稅制係要 "每個月 " 提交申報表並繳付稅金, 年底再作調整.

你所指的 RMB1,500 , 據我所知係每月平均工 ...

Taurus,

多謝你的 Reply :

1) 一年 > 183 日 係大陸 要交 "大陸稅" 係對的 ( enclosed : 在網上 search 的 )

2) ..由於國內稅率係 progressive, 所以真係會交 20% -30% 的稅....  :

==> 可否解釋一下 什麼 是 " Progressive  稅率"??

( 我是 工程界 的 , 有D Account 的專業名詞有D 唔識 ???)


3) ....要求你公司提供在這方面的照顧 .......  最好是來自可信賴的顧問公司.........

==>  我做個間電子廠, 香港 Office  只有 10 多人 , 東莞電子廠 約有 600人, 我 估 Boss 應該 唔會搵 顧問公司, 感覺佢想 "博一博" 唔比 大陸Tax !!!! 如果我唔好彩 比 Tax Dept 查.....

引用:

原帖由 dejavu2003 於 2006-8-28 01:59 PM 發表


Sorry brother, I don't know the details apart from my earlier comments as I don't have to deal with it regularly.  However, I had some email exchanges with someone very experienced in this area ...

Thanks for your prompt response.  

As I come from Engg field, there are certain " Accounting' s Professional  Terms" ( e.g. quick reduction ) make me a bit confused.

If possible, please advise such technical article in a simplified ones !!
  
Thanks a lot in advance & looking forward to receiving your reply soon !!!!!

引用:

原帖由 焦器勃勃 於 2006-8-28 01:57 PM 發表




Thanks for your prompt response.  

As I come from Engg field, there are certain " Accounting' s Professional  Terms" ( e.g. quick reduction ) make me a bi ...

Haha, "Quick Reduction" isn't something that we are familiar with anyway and I was first wondering what it was.  Anyway, this is what it meant.  Take the example of someone making RMB 63,000 and the marginal rate for that band is 35%.  So, that person should be paying 5% on the first bracket (first RMB500), 10% on the next bracket,...... up to 35% for income from RMB 60,000 to RMB 63,000.  By using 35% on the whole RMB63,000, they pre-calculate the difference between the 35% flat on RMB 63,000 and the actual tax based on 5%, 10%, 15%, 20%, 25%, & 30% up to the RMB60,000 and use that as a deduction.  This is the same as one calculating the tax in detail, with total tax bill equals RMB 17,275.  

Re brother Taurus's comments on adjusting the tax on annual basis, for all the tax laws that I have read, and unlike most other countries, nothing is said about tax on annual income.  So I presume tax is only chargeable based on monthly income and no adjustment for the annual income is stipulated in the tax law.  I might be wrong.

引用:

原帖由 dejavu2003 於 2006-8-28 22:11 發表


Haha, "Quick Reduction" isn't something that we are familiar with anyway and I was first wondering what it was.  Anyway, this is what it meant.  Take the example of someone making RMB ...

Thanks to brother dejavu2003's information.

You're are correct in saying that there is no requirement of an annual reconciliation of personal income tax. The requirement of an annual reconciliation applies to business tax and enterprise income tax which are declared and paid quarterly. At the end of the year, an audit report is required to be issued by approved auditors in China to report on the annual expenditure of the representative office. One of the issues that this report will touch on is the status of payment of taxes. The auditors will compute the amount of taxes based on this report and comment on the difference, if any, between tax liabilities and payment thereof.

引用:

原帖由 焦器勃勃 於 2006-8-28 21:41 發表


Taurus,

多謝你的 Reply :

1) 一年 > 183 日 係大陸 要交 "大陸稅" 係對的 ( enclosed : 在網上 search 的 )

2) ..由於國內稅率係 progressive, 所以真係會交 20% -30% 的稅. ...

焦兄,

在 dejavu2003兄的 post已經佷清楚地指出 :
應課稅的收入如果超過 RMB500 但低於 RMB2,000 , 按稅率百分之十計算 ;
應課稅的收入如果超過 RMB2,000 但低於 RMB5,000 , 按稅率百分之十五計算 ;
如此類推, 越賺得多, 稅率越高, 如果應課稅的收入超過 RMB100,000 ,  要納的稅將達到百分之四十五, 這就叫做 progressive 累進的.

無論如何, 我都認為你應該先跟你老板或人事部談談你對國內稅務問題的憂慮, 看看他們的反應, 然後再作下一步的安排.

既然你公司在東莞的電子廠有 600人之多, 相信會有專人處理稅務事宜吧.如果是這樣, 由這方面你可能會得到滿意的答案. 到時就要益下眾兄弟們.

可能香港居民在國內有優待, 所以在特區收取的入息不用在國內課稅. 過去我處理老外們的稅務是按全球性的收入計算.

再另外一個方法就是向工程界徵詢一下吧!

祝你好運 !  

引用:

原帖由 焦器勃勃 於 2006-8-28 09:57 PM 發表




Thanks for your prompt response.  

As I come from Engg field, there are certain " Accounting' s Professional  Terms" ( e.g. quick reduction ) make me a bi ...

progressive 即漸進率, 搵得越多個Rate越高
quick reduction 即一個免稅額

引用:

原帖由 dejavu2003 於 2006-8-28 01:59 PM 發表


Sorry brother, I don't know the details apart from my earlier comments as I don't have to deal with it regularly.  However, I had some email exchanges with someone very experienced in this area ...

1.1 同 1.2 有可能在唔同公司, 營業額Scale下有唔同稅例, 優惠

引用:

原帖由 ycop 於 2006-8-29 11:27 AM 發表
如果學非所用算唔算先...

你Re边个???

引用:

原帖由 CHANGMAO 於 2006-8-29 10:48 發表


progressive 即漸進率, 搵得越多個Rate越高
quick reduction 即一個免稅額

長毛兄一語中的 ...

引用:

原帖由 taurus 於 2006-8-28 11:50 PM 發表


焦兄,

在 dejavu2003兄的 post已經佷清楚地指出 :
應課稅的收入如果超過 RMB500 但低於 RMB2,000 , 按稅率百分之十計算 ;
應課稅的收入如果超過 RMB2,000 但低於 RMB5,000 , 按稅率百分之十五計算 ;
如 ...

taurus 兄,

a) 多謝 Progressive累進稅 的解答

b)…..公司在東莞的電子廠有 600人之多, 相信會有專人處理稅務事宜吧. ……….

=> 係 東莞的電子廠有 600人, 其實屬於 [細廠 ] 。 一般呢D [細廠 ] 只有 2 ~3 個 [ 香港人 ] 長駐大陸, 可以請教的同事不多!! Per this 香港 長駐大陸 同事講, 公司冇同佢 交 大陸Tax, 如果有的話, 應該每個月 receive “發票” 啦 ???  ===> 各位, 有交 "大陸Tax" 是不是每個月 receive “發票" 呢 ??????

=> 香港廠的 Boss , 個D XX Engg Manger , YY Quality Manger, 全部都 Employ 大陸員工啦!!!  ( Cost Reduction !!! )  

=> 今日又同的 [大陸員工] 聊聊 , 佢話 “深圳” 同 “東莞” 的 Tax 都唔同呢 ???  [ 各位, 是不是呢??] 東莞的最低工資 RMB5xx, 深圳 的最低工資 RMB1xxx. !!!???

c) 我都在搵D 工程界 Friend 徵詢………但係佢地話 公司 會 搵D  XX Tax Related 公司 攪, 點攪 ===>  " Black Box Operation "???!!!

引用:

原帖由 焦器勃勃 於 2006-8-29 20:49 發表




taurus 兄,

a) 多謝 Progressive累進稅 的解答

b)…..公司在東莞的電子廠有 600人之多, 相信會有專人處理稅務事宜吧. ……….

=> 係 東莞的電子廠有 600人, 其實屬於 ...

焦兄, 真係難以相信. 咁搞豈不是調你返去, 直情係擺你上檯 ...

我剛剛上網找到這條 link http://www.voy.com/181859/72.html  Re: 內地所得稅問題續問, 亦睇過最初兩篇 posts,應該對你有幫助, 現在貼出來大家看看 :

(一)
In reply to: 香港人 's message, "本人是香港人, 持回鄉卡往返大陸北京工作, 請問中國大陸政府怎樣得知本人有否在大陸工作滿183天, 回鄉卡又沒有回鄉記錄?"

若你在北京的工作是全職工作, 則你在大陸的工作收入均要在內地納稅, 故不用理會是否停留滿183天, 而一般來說僱主亦會為你代扣代繳稅款. 若你同時在中港兩地工作, 兩地均有收入, 而在一年內在大陸居住超過183天, 則中港兩地的收入總和是要在內地按居住日數納稅, 你要向內地稅局自行填表申報境外收入, 若你明知自己一年內在內地居住超過183天而故意不作申報, 就涉及瞞稅問題. 由於回鄉卡已是電腦化操作, 故應有詳細的出入境記錄. 你可以推想, 若內地稅局懷疑你瞞稅, 自然很容易在其他政府部門查到你的出入境記錄, 而你在內地停留的日數亦會一目了然, 證據確鑿, 是嗎?

(二)
謝謝您的回覆，還有一個問題想再請教您，煩請賜教：
1.在大陸的個人所得稅是為地方政府的稅收嗎?然每個地方的稅賦是否一樣?
2.港澳台到內地的工作報稅的額度有無最低或最高的說法?
3.就東莞而言 最低需報多少?
4.是否實領實報?
謝謝您!

劉先生:
個人所得稅, 在大陸是屬於地方稅務局管轄和徵收的稅項. 由於是地方稅, 所以徵收個人所得稅的免稅額是會根據當地的經濟情況而略有不同, 大陸人民一般的免稅額是每月800元人民幣, 個別經濟發達地方的免稅額則會上調, 例如東莞的免稅額每月是1200元. 不過, 免稅額的不同, 僅適用於內地人民, 外籍人士包括台港澳居民的免稅額則基本上統一為每月4000元.

台港澳居民在內地工作報稅並無最低或最高的說法, 只要每月工資入息超過4000元, 超過4000元的工資入息就要根據超額累進稅表的稅率交稅. 若工資入息每月低於4000元, 則不用繳交個人所得稅. 相反, 每月入息超過十萬元的部分, 稅率就高達45% (請參考稅表), 故此並無上限.

至於是否實領實報, 其實內地企業包括台資企業一般的做法是會預先將員工每月工資先行扣除所得稅款後才發給員工, 所以亦可說是實領實報.  希望以上所述能解答到你的問題

(三)
本人是香港人, 現給公司派到國內, 想問是否每次停留不超過183天及入息並非由內地機構或香港僱主設於內地機構所支付，就毋須繳納內地個人所得稅?　
我現時約4個月回港一次, 入息由香港公司支付。
謝謝!

所謂183天, 並不是以每次停留內地的日子計算, 而是以一年內 (即每年1月1日至12月31日) 累計停留內地的日子計算. 若你在一年內停留大陸的日子累計超過183日, 則你的
薪金無論是由內地機構或香港公司支付, 入息總額均要按在內地停留天數計算, 繳納內地個人所得稅. 你在內地繳納個人所得稅後, 可向香港稅務局申請扣減已繳納的稅項金額, 以
免在中港兩地雙重繳稅.

若你在一年內停留大陸累計不超過183日, 而你的入息並非由內地機構或香港僱主設於內地機構所支付, 在此情況下才毋須繳納內地的個人所得稅.

仲有, 這183天可以包括你在國內遊玩的日子, 除非你係參加旅行團.

希望焦兄早日找到解決的方法  ...

原來呢個網站叫做"內地營商交流區" http://www.voy.com/181859/

其中有個有趣而又可行的辦法, 試轉貼出來, 大家比比意見 :

問: 我是香港人,在日後本人要往大陸工作,星期天休息,每天都返回香港,應超過185日，月入約1萬月左右,是香港出量的. 但我的老闆說是不要交大陸納稅. 我想問我需要在大陸交稅?若是要的話我應要交多少？請你幫幫我,我很怕有事.

答: 若你每天都會返回香港，即日來回可作半天計算，所以你的情況應不會超過183天，而且工資又是香港公司在香港發給你，所以不用在大陸繳交個人所得稅，但要在香港繳納薪俸稅（若扣除免稅額後仍需納稅的話）。

真係得�� ...