Category Archives: 最新動態

Link

Overview

Hi SME bosses,

Good news !  The 2022 ESS (保就業) can be applied from 29 April 2022.

The Hong Kong Special Administrative Region Government has launched the 2022 Employment Support Scheme (“the Scheme”) under the Anti-epidemic Fund to provide wage subsidies to employees for three months (i.e. May, June and July 2022) to retain their current employees or even employ more staff when the business revives as soon as the epidemic situation permits. Eligible self-employed persons can also apply for a one-off subsidy.

The application period of the Scheme is from 29 April 2022 at 8:00 am to 12 May 2022 at 11:59 pm.

Eligibility

An applicant should apply in the capacity of a company/ corporation/ organisation/ natural person and must fulfil all of the following criteria:

(1)

Is not an employer listed in Part I of the Exclusion List (see list);
(2)

Must have participated in MPF Schemes or set up ORSO Schemes on or before 31 December 2021;
(3)

Has not been involved in winding up, deregistration or striking off process or has not become dormant; and
(4)

Has fully settled all clawback/penalty of 2020 Employment Support Scheme (if any) on or before 10 May 2022.
 

 

Subsidised quota cap and maximum subsidy amount

The government-appointed agent will calculate applicants’ “subsidised quota cap” and “maximum subsidy amount” based on applicants’ records in the “reference month” as follows:

Monthly wage1 of “reference month” Respective subsidy quota according to the number of employees2 within the wage range Monthly maximum subsidy amount
$8,000 or more = “Full subsidy quota” $8,000 x “Full subsidy quota”
At least $3,000 but less than $8,000 = “Half subsidy quota” $4,000 x “Half subsidy quota”
Employees aged 65 or above with less than $3,000 = “Elderly subsidy quota” $4,000 x “Elderly subsidy quota”
Total “Subsidised quota cap” “Maximum subsidy amount”

Enquiry

Telephone hotline (including booking for Service Centres) : 1836-122

Email: [email protected]

 

Take action at once to apply the subsidy at once.

https//www.ess.gov.hk/eng/index.htm/

 

热门的税务问题 – 关于香港人在大湾区工作所需要缴交的个人所得税

大家好我是Alex。 这次将接着上一次贴文， 解说热门的税务问题关于香港人在大湾区工作所需要缴交的个人所得税疑问。

 

以下两个问题常常给问的:

 

问题一: 香港注册公司工作的香港人在大湾区工作时需要交双重税吗?

问题二: 非香港人在香港注册公司在大湾区出差时需要交双重(香港及中国境内及境外) 税嗎?

 

解答问题前先給上一点最新的背景资料; 中国政府发表了关于在大湾区工作所需缴交的个人所得税修訂,主要修訂如下:

 

- 入境不足二十四时不计算为逗留一天

- 无住所居民个人的时间判定标准由1年调整为183天后。

- 无住所个人境内所得和境外所得的申报纳税的境内居住时间, 由”居住满五年”延长为”居住满六年”

- 新增单次离境30天规则。在计算上”居住满六年”时,对于中国境内居住累计满183天的任一年度中有一次离境超过30天的, 重新起算上述”居住满六年”的连续年限

- 简化享受优惠程序。将无住所个人境内”居住满六年”期间对境外支付的境外所得免税优惠, 由审批改为备案方式, 降低纳税人遵从成本。

 

得知修订案重点后便可清晰明了如下;

 

问题一: 香港注册公司工作的港人在大湾区工作时需要交双重税吗?

 

答: 先以“有住所”/“无住所” 作筛选，再以中国境内累计居住是否足够183天为界限厘定。

 

如于中国境内工作少过183日。只需交中国境内个人所得税， 超过183日则境内境外收入都必须交税。

 

此情况下如于中国境内居住累计满183天的任一年度中有一次离境超过30天, 便可重新起算”居住满六年”的连续年限。于不超过” 居住满六年” 的条件下便可持续享有免于在中国支付来源于境外所得而要缴交的个人所得税。

 

问题二: 非港人为香港注册公司于大湾区出差时需要交双重(香港及中国境内及境外)税吗?

 

答：同样以有住所或无住所作筛选, 而户籍，家庭，经济利益关系是判定有住所的原因条件。所以户籍在为中国境内居民即分为“有住所”, 必需以Worldwide Tax 方式缴交个人所得税。另因学习，工作，探亲，旅游等原因于境内居住，但当这些原因消除后回境外居住即不属在境内“习惯性居住”不等于有房产。转而以停留时间标准计算个人所得税。

 

简单总结为两种情况:

1: 于中国境内有住所的港人需缴交中国境内及境外税及香港本地个人利得税。无可豁免。

2: 于中国境内没有住所的港人因应停留国内时间标准时间计算是否满足条件豁免中国境外所得税。唯中国境内所得税及香港本地个人利得税依然得缴交。

 

希望此帖文可为大家解惑!