語言

Cantonese/Mandarin

公司

HKICPA

時間

19:00 - 20:30

地點

金鐘

課程費用

120

CPD 時數

1.5

The State Council and the State Administration of Taxation released the implementation rules ("Implementation Rules") and supplementary guidance notes in late 2018. The Implementation Rules and the guidance notes brought clarities to the Individual Income Tax ("IIT") regime and yet, tax treatments for certain items are still unclear.

The speaker will go through the following topics in the seminar:
• IIT withholding calculation methods applicable for resident and non-resident taxpayers
• Eligibility to the specific additional deduction
• New IIT declaration requirements
• Tax treatments of foreign-sourced income derived by foreign individuals and the bridging arrangements for the IIT circulars issued before 1 January 2019
• Application and practical considerations of the new 6 year rule for individuals who are regarded as non-domicile of Mainland China and have not been tax residents of Mainland China for more than 6 consecutive years
• The General Anti Avoidance Rules

 

Speaker : Michael Hong

CPA Credit Hour : 1.50 Hours

Fee : Taxation Faculty Member: HK$120 | HKICPA member or student: HK$150 | IA/HKIAAT member or student: HK$150 | Non-member: HK$330

Application Deadline : 12 March 2019 

More Info : http://bit.ly/2SUyKXY