According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Personal Employment Income in the Implementation of Tax Arrangements between the Mainland and Hong Kong and Macao (State Taxation Administration of The People's Republic of China AnnouncementNo. 12), the applicable formula is:
Taxable amount = (taxable income of wages and salaries at home and abroad in the current period × applicable tax rate-quick deduction) × actual stay days in the current period ÷ calendar days in the current period.
2. Article 3 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that living in China for one year mentioned in the first paragraph of Article 1 of the tax law means living in China for 365 days in a tax year. If you leave the country temporarily, the number of days will not be deducted.
If he has lived in China for less than one year (for example, he stays in Hongkong for 40 days at a time), his personal income tax in China will be calculated as above 1.
That is, taxable amount = (taxable income of domestic and overseas wages and salaries in the current period × applicable tax rate-quick deduction) × actual days of stay in China in the current period ÷ calendar days in the current period.
If he has been to Hong Kong for 40 days in total, then the Hong Kong resident has lived in China for one year. The individual income tax paid by him in China shall be implemented in accordance with the provisions of State Taxation Administration of The People's Republic of China Guoshuifa [2004] No.97 document.
The applicable formula is: tax payable = (taxable income of domestic and overseas wages and salaries in the current month × applicable tax rate-quick deduction )× ×( 1- 0/-total wages paid overseas in the current month × overseas working days in the current month × overseas working days in the current month).
3. If a Hong Kong resident stays in China for no more than 183 days, and the salary is not paid in China, and the domestic subsidiary does not bear the salary paid abroad, according to Article 2 of Guo Shui Fa [1994] 148 and the second paragraph of the agreed employment income, Hong Kong residents do not need to declare and pay personal income tax in China.
Extended data:
individual income tax law of the people's republic of china rules for its implementation
(1994 65438+1promulgated by People's Republic of China (PRC) the State Council DecreeNo. 142 on October 28th, revised for the first time on the basis of 2008 according to the Decision of the State Council on Amending the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China on February 9th, 2005. The second revision of the Decision on the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China is based on the Decision of the State Council on Amending the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China in July 201KLOC-0/9.
Article 1 These Regulations are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Tax Law).
Article 2 The term "individuals with domicile in China" as mentioned in the first paragraph of Article 1 of the Tax Law refers to individuals who habitually reside in China for reasons such as household registration, family and economic interests.
Article 3 The term "having lived in China for one year" as mentioned in the first paragraph of Article 1 of the Tax Law means having lived in China for 365 days in a tax year. If you leave the country temporarily, the number of days will not be deducted.
The term "temporary departure" as mentioned in the preceding paragraph refers to departure within 30 days at a time or 90 days in a tax year.
Article 4 The income in China mentioned in the first and second paragraphs of Article 1 of the Tax Law refers to the income derived from China; Income from outside China refers to income from outside China.
Article 5 The following income, regardless of whether the place of payment is within the territory of China, comes from the territory of China:
(1) Income from providing labor services in China due to employment, performance, etc. ;
(two) the income obtained by leasing the property to the lessee for use in China;
(three) the income from the transfer of buildings, land use rights and other property or other property in China;
(4) Income from licensing various franchises for use in China;
(5) Income from interest, dividends and bonuses obtained from companies, enterprises and other economic organizations or individuals within the territory of China.
Article 6 Individuals who have no domicile in China but have lived in 1 year but less than 5 years may, with the approval of the competent tax authorities, pay personal income tax only on the part paid by companies, enterprises and other economic organizations or individuals in China; Individuals who have lived for more than five years shall pay individual income tax on all their income derived from outside China from the sixth year.
Article 7 Individuals who have no domicile in China but have lived in China for not more than 90 consecutive days in a tax year shall be exempted from personal income tax if their income originating in China is paid by overseas employers and borne by their institutions and places in China.
Article 8 The scope of personal income mentioned in Article 2 of the Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(two) the income from the production and operation of individual industrial and commercial households refers to:
1. Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;
2. Income obtained by individuals who have obtained licenses and engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments;
3 other individuals engaged in individual industrial and commercial production and operation income;
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
(3) Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.
(4) Income from remuneration for labor services refers to income obtained by individuals from activities such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(5) Income from royalties refers to income obtained by individuals from publishing their works in books, newspapers and periodicals.
(6) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(7) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.
(8) Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.
(9) Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.
(10) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.
If it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities.
Article 9 Measures for levying individual income tax on the income from stock transfer shall be separately formulated by the financial department of the State Council and submitted to the State Council for approval and implementation.
Article 10 The forms of personal income include cash, physical objects, securities and other forms of economic benefits. If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate; If the physical object without vouchers or the price indicated on vouchers is obviously low, the taxable income shall be verified with reference to the market price. If the income is securities, the taxable income shall be verified according to the par price and market price. If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.
Article 11 The term "abnormally high one-time income from labor remuneration" as mentioned in Item 4 of Article 3 of the Tax Law means that individuals receive labor remuneration at one time, and their taxable income exceeds 20,000 yuan.
If the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.
Article 12 The debt interest mentioned in Item 2 of Article 4 of the Tax Law refers to the interest earned by individuals holding bonds issued by People's Republic of China (PRC) and the Ministry of Finance; Interest on financial bonds issued by the state refers to the interest earned by individuals holding financial bonds issued with the approval of the State Council.
References:
Personal income tax-Baidu Encyclopedia
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China-China Government Network