Scope of charge
1. arising in, or derived from HK 領(lǐng)土稅制
2. arising in, or derived from: employment, office and pension
identify HK employment vs non HK employment:?
step 1: apply the 3 factors tests
# residence of employer: where central management exists 最重要的factor
# where employment contract was negotiated, entered into, and is enforceable?
# where remuneration is paid?
以上三選一符合條件則為HK employment?
step 2: totality of facts:?who is the real employer?
e.g. 大陸母公司付工資盗痒，但是你work for 香港子公司阿迈，仍然是HK employment?
! even not meeting any one factor, still need to go for "totality of facts"?
Partly in and outside HK：?
only income derived from HK services is chargeable: so, time basis apportionment? ?and qualified as "visitor"
visits: no definition, where one's base is, if HK, then non-visitor, must be a temporary stay in HK?主要看where is your family?
time basis apportionment rule: "60-day" rule
length of taxpayer's visits not more than 60 days, 以physical presence為準(zhǔn),not services rendered?
針對(duì)foreign income tax paid claim:
grant exemption from HK salaries tax regarding income for services overseas which has borne foreign tax??
在income之后，deduction和personal allowance等之前先扣除
Assessable income?
# wages, salary, leave pay
# fee, commissions
# bonus, gratuity
lump-sums on cessation and deferred pay: gratuity paid upon termination of an office or employment or any contract of employment?
IRO permits claim for spreading back up to max of 36 months?
claim made in writing within 2yrs of the end of the y/a which payment is made?
# allowance
# education benefits to taxpayer's child
# holiday journey
# payment in lieu of notice?
# others, e.g. fringe benefit?
關(guān)于fringe benefits（額外津貼）taxable or not:
principle 1 : ability to convert into cash 存在公共市場(chǎng) 比如car antique
principle 2 : discharege of taxpayer's pecuniary liabilities?
以上符合其一稿壁，則taxable?
Exempt income?
1. pension attributable to services rendered outside HK?
2. nature of alimony or maintenance? (離婚后一方給另一方的生活費(fèi)褐耳，撫養(yǎng)費(fèi)）?
3. compensation for loss of rights
4. not attributable to a particular employee? e.g. group medical insurance policy?
Allowable deductions?
Criteria: should be wholly, exclusively and necessarily incurred in the production of assessable income? 必須是essential to the production of assessable income?
Refer to DIPN#9?
1. travelling expenses( if employer not reimbursed)? ? ? ?deductible?
2. professional subscription (only 1 professional bogy)? ?deductible?
3. further education and exam fees: e.g. self-education expenses? ? ?deductible?
Housing benefits and Rental value?
由employer or an associated corporation 提供的沪停，且是 place of residence, rent free, at a rent less than rental value, 則rental value is taxable?
Calculation of RV:
a fixed % on employee's income less dedecutions?
4%- not more than one bedroom in hotel?
8%-not more than two bedrooms in hotel?
10%-all other cases?
Calculation of net RV: RV minus self-contribution?
Self education expenses and other concessionary deductions?
self education expenses:?the tuition and exam fees can be deductible but only the course undertaken to gain or maintain qualifications for use in any employment
should be reasonable and shouldn't be far related to current job; limit100,000
Charitable donation: total amount within 35% of the net assessable income after dedecutions, at least $100 for each donation of money?
Elderly residential care expenses
A parent or grandparent aged 60 or more or under 60 but eligible to claim Government's disability allowance scheme?
limit: 100,000
deduction won't be allowed to more than one person with respect to one parent or grandparent
有這個(gè)笔横，就不能有dependent parent allowance
Home Loan interest?
limit; 100,000
Contribution to retirement scheme
Health insurance premiums
Qualifying annuity premium
MPF voluntary contributions?
Personal allowance
when you meet the criteria, you take the whole number?
# basic
# married person's?
basic 和 married person's 只能二選一? for a Y/A?
# dependent parent?
get DPA only: at least resides with parent a continuous period of 6months or contributes at least $12,000 in y/a
get also ADPA: must reside with parent continuously throughout the whole year?
# dependent grandparent?
DPA和DGA不能是指的同一個(gè)人, DPA in respect of those elderly aged 55-60: half of the amount?
# dependent brother or sister?
# child?
# single parent?
# disabled dependent?
# personal disability?
Salary tax computation
lower of the following:?
net chargeable income * progressive rates?
net assessable income(before personal/married person's allowance) * standard rate??
joint assessment?
the spouse can tell IRD that they want to go for joint assessment?
在deduction 和personal allowance之前痴柔，將spouse的income合在一起沦偎，
