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原帖由 taurus 於 2006-8-23 10:56 AM 發表
仲有, 我話過想退休, 不過仲未退得住, 因為仲未搵到接班人, 你亞爺又亞支又亞 jaw, 我都話唔再搞獨立囉, 只係想西藏絕對自治之嘛. 咁你話係唔係火都來. 所以積下來D火, 久不久就要出囉. 一日退不了休, 一日都要出 ...

亞爺對你嘅態度同長毛有好多共同之處
長毛對火嘅睇法跟你亦有好多共同之處

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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?

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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

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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

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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???

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原帖由 fatyin168 於 2006-8-30 11:07 AM 發表



According to the info. from my colleagues in China, there will be no half day counting now. It will be count at a full day even you are travelling on a daily bases.

Yes you are right.
Also, once you stay overnight, it counts 2 days at least. (Both day inclusive.)

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原帖由 taurus 於 2006-8-29 10:43 PM 發表
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 ...

I prefer getting information from official website.

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原帖由 taurus 於 2006-8-31 05:52 PM 發表


長毛兄,

幾 official 都有, 呢個夠未 : 中國國家稅務局網站  http://www.chinatax.gov.cn/

>>>
第一条　在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

So... can you see the different?

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原帖由 焦器勃勃 於 2006-9-1 09:37 PM 發表

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

=> 幾時 減 RMB 400 ???? 幾時 減 RMB 800 ??? 有冇規定??

I am not so sure, probably they are talking about fringe benefits (such as housing allowance) reduction.

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原帖由 焦器勃勃 於 2006-9-1 09:37 PM 發表


Taxable income over RMB60,000 to RMB80,000 portion, Rate 35%, Quick deduction RMB6,375

vs Monthly salary for Mr. Expatriate is RMB63,000, then his monthly IIT will be (RMB63,000 - RMB4,000)*35% -RMB3,375=RMB17,275

==>  減 RMB 1000 ???
==>  減 RMB 3375, 唔係 RMB6375 ??

If the above is correct, then It is because the taxable monthly income with fringe benefits of Mr. Expatriate is only RMB 59,000 (63,000-4,000), so quick reduction amount should be down one grade to RMB 3375 only.

One more thing, I am not sure that calculation method still applicable or not since it was quoted in 2003.

[ 本帖最後由 CHANGMAO 於 2006-9-2 02:09 AM 編輯 ]

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原帖由 taurus 於 2006-9-3 12:19 AM 發表
（三）在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得的个人；

This could be thousand of cases among Hong Kong citizens

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原帖由 焦器勃勃  發表

Now you know what I am talking about in post #14 of this thread?
http://forum.timway.com/f/redire ... o=lastpost#lastpost

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原帖由 dejavu2003 於 2006-9-3 03:52 PM 發表


You are quite right in that the rate should be 30% not 35% since the taxable income after the deduction for expat of RMB4,000 is only $59K.  The original email had it at 30% but when I looked a ...

Oh...your amendment mislead me

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原帖由 dejavu2003 於 2006-9-3 04:57 PM 發表


sorry guys.  I guess one should forget about the quick deduction method but calculate the tax step by step like we do in HK.

Not exactly.
Unlike in Hong Kong, employee in China receive net income salary after tax every month, so these kind of calculation should be a duty of financial dept. personnels.

Of course, if their annual income is over RMB 120,000, they should keep their own record well and report to the tax office individually as requested by the law.

[ 本帖最後由 CHANGMAO 於 2006-9-3 05:09 PM 編輯 ]

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原帖由 dejavu2003 於 2006-9-3 05:09 PM 發表


What I meant to say is, use the detailed calculation band by band -
first RMB XX      = 5% * RMB YYY
next RMB XXX   = 10% * RMB YYYY
next RMB XXX   = 15% * RMB YYYY

etc.  to arrive at th ...

This calculation method apply in Hong Kong, but not in China.
In China, the tax rate of whole taxable income apply the same.
Like standard income rate in Hong Kong but in different layers.

[ 本帖最後由 CHANGMAO 於 2006-9-3 05:15 PM 編輯 ]

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原帖由 dejavu2003 於 2006-9-3 05:18 PM 發表

in the end, the tax liability calculated using this quick deduction method = the calculation using the progresive method.  

I see