| 内地居民受雇在内地和香港两地工作的所得税义务 |
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| 引用本文： | 吴克红. 内地居民受雇在内地和香港两地工作的所得税义务[J]. 涉外税务, 2007, 0(11): 69-71 |
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| 作者姓名： | 吴克红 |
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| 作者单位： | 华润(集团)有限公司,中国,香港 |
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| 摘 要： | 2006年11月,国家税务总局下发了《个人所得税自行纳税申报办法(试行)》。本文通过对比分析香港特别行政区(以下简称"香港")和内地的税收法规,得出结论:这个文件的下发意味着持有内地居民身份证而在香港工作者的税收负担将加重。
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| 关 键 词： | 香港 个人所得税 内地居民 |
Individual Income Tax Obligation of Residents of Mainland China Working both in Mainland and Hong Kong |
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| Kehong Wu. Individual Income Tax Obligation of Residents of Mainland China Working both in Mainland and Hong Kong[J]. International Taxation In China, 2007, 0(11): 69-71 |
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| Authors: | Kehong Wu |
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| Abstract: | The State Administration of Taxation issued a Circular on Self-Declaration Rules concerning Individual Income Tax(Provisional) on Nov.6th,2006.This paper compares tax laws and regulations in Hong Kong and Mainland China and draws a conclusion:residents of Mainland China working in Hong Kong must pay more tax after the promulgation of this Circular. |
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| Keywords: | Hong Kong Individual income tax Resident of Mainland China |
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