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按香港相关法律及税务条例规定,除非条例另有规定,任何自然人在每个课税年度产生或得自因为香港的雇佣所得,均须报及支付薪俸税。其中雇佣所得是指该纳税人在香港由于提供雇佣服务所得的一切收入729港元,这是一名年入17.8万港元的香港人所须缴纳的个人所得税。当然,这个水准在香港只是中低收入者。有消息称中国内地的个人所得税税负非常高,基本是香港的7.23倍。
Subject to Hong Kong laws and the Inland Revenue Ordinance, unless otherwise provided by the Ordinance, any natural person shall be liable to pay and / or pay salaries tax for any year of assessment or any employment income derived from Hong Kong. Where employment income refers to the taxpayer in Hong Kong due to the provision of employment services, all income received 729 Hong Kong dollars, which is an annual income of 178,000 Hong Kong dollars to pay personal income tax. Of course, this standard is only low-income earners in Hong Kong. It is reported that the tax burden on personal income tax in mainland China is very high, basically 7.23 times that of Hong Kong.