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 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 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 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 ...

細看 Brother 's Post , 有D唔明???   


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??



Taxable income over RMB20,000 to RMB40,000 portion, Rate 25%, Quick deduction RMB1,3
75
vs 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

==>  減 RMB 1000 ??? 有冇規定??


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 ??





[ 本帖最後由 焦器勃勃 於 2006-9-1 09:42 PM 編輯 ]