Hongkong corporate income tax []: where paid consulting company pays a company in Hongkong hotel management fees, the Hongkong company in the mainland is not provided with the institution places, enterprises need to withhold income tax?Where is the pay?[answer]: Hongkong company whether to pay the enterprise income tax and how to pay, should be based on the enterprises to provide management services to the actual condition of the different tax treatment.
The first case: according to the "mainland and Hongkong Special Administrative Region for the avoidance of double taxation and the prevention of Fiscal Evasion (referred to as the" arrangement "arrangement") fifth "permanent establishment" in the relevant provisions: "standing body also includes: a enterprise directly or through employees or other engaged personnel, in another as with a project or an associated projects to provide services, including consultancy services, only in any 12 months continuous or accumulated more than 6 months".
If the Hongkong company staff in enterprises with hotel management services for more than 6 months, the Hongkong company to provide labor services constitute in the interior of the standing body, should be in accordance with the "enterprise income tax law" third paragraph two "non-resident enterprise within the territory of China establishment or place, shall be provided by its institutions, places the income originating in China, as well as incurred outside China but its institutions, places the income, pay enterprise income tax, a tax rate of 25%.
".Specific administration methods according to the "non resident contracting projects and providing labor service" Interim Measures for the administration of taxation regulations, tax registration and tax returns, by the Hongkong declaration or tax authorities to appoint you as the withholding agent can be.
At the same time, the enterprise income tax by the State Administration of Taxation Collection and management.In second situations: if
The first case: according to the "mainland and Hongkong Special Administrative Region for the avoidance of double taxation and the prevention of Fiscal Evasion (referred to as the" arrangement "arrangement") fifth "permanent establishment" in the relevant provisions: "standing body also includes: a enterprise directly or through employees or other engaged personnel, in another as with a project or an associated projects to provide services, including consultancy services, only in any 12 months continuous or accumulated more than 6 months".
If the Hongkong company staff in enterprises with hotel management services for more than 6 months, the Hongkong company to provide labor services constitute in the interior of the standing body, should be in accordance with the "enterprise income tax law" third paragraph two "non-resident enterprise within the territory of China establishment or place, shall be provided by its institutions, places the income originating in China, as well as incurred outside China but its institutions, places the income, pay enterprise income tax, a tax rate of 25%.
".Specific administration methods according to the "non resident contracting projects and providing labor service" Interim Measures for the administration of taxation regulations, tax registration and tax returns, by the Hongkong declaration or tax authorities to appoint you as the withholding agent can be.
At the same time, the enterprise income tax by the State Administration of Taxation Collection and management.In second situations: if