If we receive salary income from a Hong Kong company, do we need to pay salaries tax in Hong Kong? Generally speaking,2One of these conditions has to be met1A person is subject to salaries tax in Hong Kong.
If we start fromHong Kong companyIs salary income subject to salaries tax in Hong Kong? Generally speaking,2One of these conditions has to be met1A person is subject to salaries tax in Hong Kong. The first condition is whether the work place is in Hong Kong. If the work place is in Hong Kong, it is subject to salaries tax. The second condition is whether the company serves as a director in Hong Kong and is remunerated. If so, it is also subject to salaries tax. So can the salaries tax be offset against the mainland's personal income tax? How should I deduct it?
in2019After the annual tax, the individual income tax in our country was updated. When we got monthly income, we paid individual income tax to the Internal Local tax bureau first. And all we got was after tax. Next year3~6In January, we need to calculate all the income of the previous year and calculate the individual income tax that should be paid back or returned. But because Hong Kong's fiscal year is that year4month1From one day to the next3month31So salaries tax can only be deducted against personal income tax for the following year.
Such as an individualAin202004-202103Hong Kong paid it during the fiscal year5WSalaries tax because of this5WThe tax settlement date is2021years3Month, soAOnly in2022This is deducted when the annual summary calculation of personal income tax is paid5WSalaries tax, but not in2021The deduction shall be made at the time of annual summary calculation and payment.
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