International offshore company formation - About Individual Income Tax

HongKong resident, who works only in mainland and get s paid and need not supply any service back in HongKong, 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 HongKong employer) .

2)Q:How to compute Individual Income Tax payable by
HongKong resident who is employed to work in mainland
by HongKong employer for more or not more than
183 days?

- 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 company after computing the tax payable. The portion of salary paid by overseas employer (including HongKong 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 company and overseas employer (including HongKong employer), after computing the tax payable.

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

Yes.

4)Q:Where shall foreign national pay tax on salary received
in China ?

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?

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