FAQ about Individual Income Tax

1) Q：

How to compute Individual Income Tax of Hong Kongresident who supplies services both in Chinaand Hong Kong?

A：

Hong Kongresident, who works only in mainland and get s paid and need not supply any service back in Hong Kong, shall pay individual income tax on the income earned by supply of service in mainland, whether the income is paid or borne by domestic office or overseas employer (including Hong Kong employer) .

2) Q：

How to compute Individual Income Tax payable by Hong Kongresident who is employed to work in mainland by Hong Kongemployer for more or not more than 183 days?

A：

The employee, who stays in mainland consecutively or accumulatively for not more than 183 days, shall pay tax for the number of days staying in mainland in respect of the salary paid or borne by mainland companyafter computing the tax payable. The portion of salary paid by overseas employer (including Hong Kong employer) shall not be subject to tax.

The employee, who stays in mainland consecutively or accumulatively for more than 183 days, shall pay tax for the number of days staying in mainland in respect of the total salary received from both mainland companyand overseas employer (including Hong Kong employer), after computing the tax payable.

3) Q：

Need foreign national pay Individual Income Tax on director's emolument received in China?

A：

Yes.

4) Q：

Where shall foreign national pay tax on salary received in China?

A：

The Individual Income Tax will be declared and paid by the employing enterprise on behalf of the foreign national.

5) Q：

Does the number of days working in China include public holidays?

A：

The number of working days of foreign national employed in China shall include public holidays enjoyed in China.