TNAG-1772-FCO40-25242-Business-and-financial-legislation-in-Hong-Kong.-Part-2-of-2-1988 — Page 233

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Explanatory Memorandum

The object of this Bill is to exclude from liability to Hong Kong salaries tax any income that a person derives from services rendered outside Hong Kong, if the income is liable to a tax similar to Hong Kong salaries tax in the territory where he rendered the services and if he can establish that he has paid tax there in respect of that income.

2. The cost to the revenue of the Bill is estimated to be $25 million in 1987-1988 and $35 million in subsequent years. There are no significant Public Service staffing implications.

1987年稅務(修訂)(第2號)條例草案

摘要說明

本條例草案旨在對下列寬免事宜加以規定:任何人在香港以外地區提供 服務賺取入息,而該入息在他提供服務的當地須繳納類似香港薪俸稅的稅項,同時 他又能夠證實已在當地就該入息繳納稅項,則該入息無須繳納香港薪俸稅。

2.

本草案估計使政府在1987-88年度減少税收$25,000,000,以後每年則 減少$ 35,000,000。本草案對政府人手需求方面無顯著影響

。