税務

香港における雇用者の従業員税務申告義務について(雇用主支払報酬申告書)

今回は香港における従業員の給与所得の税務申告について、雇用者の義務を簡単に説明したいと思います。 従業員の定義について 香港で対象とされる従業員とは以下のことを指します。 本人の居住地または仕事を香港内にて行っているかどうかに関わらず、香港法人より雇用されているすべての人。 海外親会社や子会社などから香港法人に出向しているすべての人。香港内にて仕事を行っているかどうかは問わない。 何らかの形で雇用体系を通じ、自ら所有する香港法人を通じて仕事を行っている人。 また、雇用者は税務関係上、年金受給者や取締役への報酬についても税務当局に報告する義務があります。 給与明細の保管について 最初の従業員を雇った時点で税務申告義務が発生します。従って雇用者は従業員の以下の情報を管理する必要があります。 個人情報 (例:名前、住所、身分証明書の詳細や配偶者の有無について) 雇用条件 (正規またはパートタイムなど) 役職と雇用期間 賃金報酬額 フリンジ・ベネフィット (賃金以外の給与;例)有給休暇、福利厚生、ストックオプション等) MPFの詳細 (公的年金制度(MPF)、香港における強制積み立て年金) 雇用契約書 尚、香港では会計書類の保管と同じく給与明細についても「7年ルール」が適用され、雇用者はこれらの情報及び関連書類を最低7年は保管する義務が発生します。 従業員への報酬支払いの報告義務について 香港では他の国と異なり源泉徴収制度はありません。雇用者は以下の申告を税務局に行います。 雇用主支払報酬申告書(申告用紙IR56A/B)にて、従業員への年間の給与明細 従業員の雇用開始時期(申告用紙IR56E)(*雇用日から3か月以内の申告が必要です) 従業員解雇時期(申告用紙IR56F) 退職を予定する従業員の雇用最終日から1か月前までに退職日の報告(申告用紙IR56G)。(尚、退職とは海外出張などの理由で香港を頻繁に離れる場合を含みません) 上記(4)に当てはまる退職予定従業員の最後の1か月分の給与の支払留保詳細 尚、これらの義務を怠った場合は雇用主に対しペナルティーが発生しますためご留意ください。 ゼットランドでは香港を拠点に、香港、シンガポール、上海において、法人設立、会計・税務サービス、ビザ・サポートなどをはじめとするビジネスサポートを行っております。お問い合わせは日本語で intray@zetland.biz まで。 (以下、英語原文) Hong Kong Tax Filing Obligations of Employers This article will give you a brief summary of the Hong Kong salaries tax filing obligations of employers under the Inland Revenue Ordinance (IRO). Meaning of Employee Employees are: persons employed by Hong Kong entities, regardless of the persons’ residency or services rendered in or out of Hong Kong persons assigned to Hong Kong entity by its overseas holding or subsidiary company who provide services in or out of Hong Kong persons who render…
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香港税務、研究開発(R&D)活動を対象とした優遇税制

2018年10月24日、香港税務改正法案(第三号)が施行され、香港において研究開発活動(R&D)を優遇税制によってい支援する第一歩の試みが始まりました。この新しい優遇税制ではR&D支出を2つのタイプ(タイプAとタイプB)に区分しています; タイプAは基本的にタイプB以外の全ての経費が当てはまり、支出額の100%が損金算入の対象になります。 タイプBは拡大された二段階の損金算入の対象になり、200万香港ドルまでの支出額は300%、それを上回る支出額の200%を損金算入することができます。 香港税務当局では更なるガイダンスを発行し、この優遇税制の応用について詳しい説明を発表する予定です。 ゼットランドでは香港とシンガポールにタックスチーム(税理士チーム)がおり、税務アドバイスを行っております。ご相談は日本語で intray@zetland.biz まで。 (原文)Enhanced tax deduction for R&D activities in Hong Kong On 24 October 2018, the Inland Revenue (“IRD”) (Amendment) (No. 3) Bill 2018 (“Bill”) was passed by the Legislative Council. The introduction of this bill is a first step to encourage more the research and development (“R&D”) activities in Hong Kong through the use of tax incentives. Under this new R&D tax deduction regime, the tax deductions available for two types of qualifying R&D expenditure, Type A and Type B are as below: Type A expenditure (R&D expenditure other than Type B expenditure ) – a 100% normal deduction Type B expenditure (R&D expenditure…
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香港:新税制優遇措置

Hong Kong Policy Address – tax incentives. Carrie Lam, the Chief Executive of Hong Kong, presented the first Policy Address in her term of office to Legislative Council. In her address, the Chief Executive laid out a wide range of measures to enhance the economy and address various social issues, including tax relief policy. Lam said: “In order to further enhance the competitiveness of Hong Kong, we will demonstrate greater determination in our taxation policies. The Financial Services and the Treasury Bureau has made proposals on the two tax measures put forward in my Election Manifesto, with a rate of tax reduction even deeper than what I had proposed, and…
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香港税務:香港法人における居住証明書(Certificate of Residence)の申請について

Hong Kong Tax Application of Certificate of Residence Status in Hong Kong In general, according to the comprehensive double taxation agreements / arrangement (“CDTA”) between Hong Kong and its treaty partners, Hong Kong resident company is defined as follows: A company incorporated in Hong Kong; or A company incorporated outside Hong Kong being normally managed or controlled in Hong Kong. In the past, being a Hong Kong incorporated company should be sufficient for such company to obtain the certificate of Hong Kong resident from the Inland Revenue Department (“IRD”) for CDTA purpose. However, to avoid treaty abuse and to be a more responsible treaty partner, the IRD is more stringent…
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香港税制:eコマース(電子商取引)による所得税の課税について

Hong Kong adopts territorial source concept for taxation and only profits sourced from Hong Kong are taxable under Profits Tax. As the Inland Revenue Ordinance (“IRO”) has no specific provisions on taxation of Electronic Commerce (“E-Commence”) in Hong Kong, the Hong Kong Inland Revenue Department (“IRD”) has issued Departmental Interpretation and Practice Notes No. 39 (“DIPN 39”), a form of document issued by the IRD for information and guidance on certain tax practice and has no legal binding force, for Profits Tax on Treatment of E-Commence back in July 2001. As stated in DIPN 39, the IRD applies the same basis as to conventional forms of business to E-Commerce and…
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香港税制:知的財産のライセンス料によるロイヤルティ所得源に対する税制

Hong Kong Tax Tax Treatment of Royalty Income derived from licensing of Intellectual Property Rights 香港税制:知的財産のライセンス料によるロイヤルティ所得源に対する税制 Under the “territorial source” concept for Hong Kong taxation, different tax treatments apply to the royalty income for the use of intellectual property (“IP”) received by either a Hong Kong resident (i.e. a person who carries on trade or business in Hong Kong) or a non-Hong Kong resident. In general, IP refers the following intangible assets: Registered trademark Patent right Copyrights Registered design Trade secrets (undisclosed commercial information) Protection of layout-design (topography) of integrated circuit Plant varieties protection The board guiding principle in determining the source of royalty income is that “one looks to…
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香港税制:雇用契約終了時に受領した所得への課税

Taxability of Payments Received Upon Termination of Employment 香港税制:雇用契約終了時に受領した所得への課税 The Court of First Instance has recently dismissed the taxpayer’s appeal in the case Poon Cho-ming, John v Commissioner of Inland Revenue HCIA No.2 of 2015 on the grounds that certain payments received by the taxpayer upon termination of the employment were ‘income from employment’ chargeable to Salaries Tax instead of compensation for the abrogation of the contractual right which would not be taxable. The case is in line with another earlier case Fuchs v CIR (2011) 14 HKCFAR74 where a termination payment will be chargeable to Salaries Tax if such payment in substance is made to an employee in return…
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シンガポール税制優遇政策要綱

Key Tax Incentives in Singapore シンガポール税制優遇政策要綱 Despite already having one of the lowest headline corporate income tax rates in the world at 17%, Singapore still offers a wide range of incentives to attract foreign investments. Generally, the tax incentives available are in the forms of either a tax exemption, reduced tax rate or tax allowance, subject to qualifying conditions. In effect, these incentives help companies from a broad spectrum of industries to lower their effective tax rates. There are also other non-tax incentives, such as financial grants. The tax incentives can be categorized in 5 broad categories: A. Manufacturing and services Pioneer Incentive – tax exemption on qualifying income Development…
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中国の増値税改革、不動産業と建設業への影響について

China’s VAT Reform and Its Impact on Real Estate and Construction Sectors 中国の増値税改革、不動産業と建設業への影響について Changes to China’s value-added tax (VAT) policy are expected to be complete by the first half of 2016, ending industry’s dual tax system. One of the systems is business tax, which refers to a levy on the gross revenue of a business. Meanwhile, VAT refers to a tax levied on the difference between a commodity’s price before taxes and its cost of production. Manufacturing entities have been subject to VAT since 1994, while other businesses continued to pay the business tax until a pilot scheme on business tax-to-VAT was launched in 2012 in Shanghai. The pilot scheme…
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香港法人確定申告(2015年/2016年度)

Filing Due Date of 2015/16 Profits Tax Return 香港法人確定申告(2015年/2016年度) The bulk issue of 2015/16 Profits Tax returns by the Inland Revenue Department (“IRD”) to corporations has taken place on 1 April 2016. Unless the corporation has engaged tax representatives to handle the Profits Tax return, the filing due date of the 2015/16 Profits Tax return is within one month from the issue date of the Profits Tax return. For corporations who are represented and have notified the IRD in writing, the filing due date of the 2015/16 Profits Tax return will be extended as follows: Financial Year-End / Accounting Date Extension Due Date 1 April 2015 – 30 November 2015…
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