内地居民受雇在内地和香港两地工作的所得税义务

Individual Income Tax Obligation of Residents of China's Mainland Working both in Mainland and Hong Kong

2006年11月,国家税务总局下发了《个人所得税自行纳税申报办法(试行)》。本文通过对比分析香港特别行政区(以下简称"香港")和内地的税收法规,得出结论:这个文件的下发意味着持有内地居民身份证而在香港工作者的税收负担将加重。

The State Administration of Taxation issued a Circular on Self-Declaration Rules concerning Individual Income Tax （Provisional） on Nov; 6th, 2006. This paper compares tax laws and regulations in Hong Kong and China's Mainland and draws a conclusion, residents of China's Mainland working in Hong Kong must pay more tax after the promulgation of this Circular.