最新双边税收安排
对个人所得税的影响及应对分析

Since last year, the Chinese tax authorities have issued a series of new rules which step up the enforcement of the Individual Income Tax administration and also adversely affect the individuals who enjoy the favourable income tax benefits under Double Tax Arrangements (“DTAs”) conducted by China with the countries/regions where the foreign individuals are tax residents (“treaty residents”). With these new filing requirements, it enables the tax authorities to counter the abusive use of treaty benefits and even closely scrutinise the existence of permanent establishment in China.
PEO is pleased to have invited Mona Mak, Partner, Jim Chung, Partner, Esti Chui, Senior Manager and Isabel Liu, Senior Manager, Wing Wu, Tax Manager, Global Employer Services, Deloitte Touche Tohmatsu to share with you the challenges and give you their insights into the individual income tax as well as Hong Kong Salaries Tax implications in light of the latest development.

自去年以来，中国税务机关颁布了一系列新的法规以加强对个人所得税的监管，同时也对过往曾受益于“避免双重征税安排” (“DTAs”)，并在协议国家拥有税收居民身份的外籍人士产生了不利影响。
这些新的申报要求，帮助税务机关约束对优惠协议的滥用，同时对在华可能形成的常设机构进行更严密的审查。
PEO很荣幸邀到德勤全球雇主服务的专家们与你一起分享新法规带来的挑战，并深入解读大陆个人所得税以及香港薪俸税的最新的发展。

Seminar Outline

PRC Individual Income Tax

• A quick recap of general PRC Individual Income Tax (“IIT”) rules
• Calculation of IIT considering Double pay/13th month salary, Director’s fees and Monthly Allowance for “Overseas Chinese” Guoshuifa [2009] No. 121 (“Circular 121”)
• Recent stepped-up enforcement of IIT administration
• Enhancement of the administration of full IIT Reporting and tax withholding on high-income earners Guoshuifa [2010] No. 54 (“Circular 54”)
  • Filing Requirements for claiming benefits under DTAs Guoshuifa [2009] No. 124 (“Circular 124”)
  • Implications of demonstration of “commercial substances” for treaty benefit claim
  • Implications of demonstration of “beneficial ownership” for treaty benefit claim
  • New Tax Filing Requirements for Expatriates in Guangzhou and other provinces Suidishuifa [2009] No. 222 (“Circular 222”)
• Tax registration and filing requirements for frequent short-term business travellers visiting China projects and services performed by non-residents being assigned to China to work on a projects of for a period of time Guoshuifa [2009] No. 124 (“Circular 124”)
• Clarifications on IIT treatments of employee share appreciation rights (SARs) and restricted shares plans Guoshuihan [2009] No. 461 (“Circular 461”)

Hong Kong Salaries Tax

• Key tax issues of Hong Kong/PRC cross-border travelling employees are facing from HK salaries tax perspectives
  • Tax relief and exemption under Hong Kong tax law available for cross-border employees
  • Tax filing obligations for employer and cross-border employees
• A recap on the main changes on the new Double Tax Arrangement between mainland China and Hong Kong from an individual income tax perspective

Practical case studies

中国境内个人所得税 

• 国内个人所得税相关法规概述
• 年底双薪、董事费、华侨的身份界定与费用扣除，国税发[2009]第121号 (“121号文”)
  • 近期对个人所得税行政执法的加强
  • 进一步加强高收入者个人所得税征收管理国税发[2010]54号 (“54号文”)
  • 非居民享受税收协定待遇管理办法国税发[2009]第124号 (“124号文”)
  • 享受税收协定待遇中进行“商业实质”证明应考量的因素
  • 享受税收协定待遇中进行“受益所有人”证明应考量的因素
  • 广州及其他省份外籍员工新的税收申报要求穗地税发[2009]222号 (“222号文”)
• 非居民企业派遣短期来华出差人员的税务登记与税务申报要求国税发[2009]第124号 (“124号文”)
• 对雇员股票增值权(SARs)和限制性股票激励征收个人所得税的有关通知国税函[2009]461号 (“461号文”)

香港薪俸税

• 跨境往返香港与内地之雇员在申报香港薪俸税时需要注意的问题：
  • 香港税法给予跨境雇员的减税和豁免
  • 跨境雇员和雇主应承担的税务申报义务
• 内地与香港避免双重征税安排中，关于个人所得税部分的主要变化

实际案例分析

 
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