1. Income from working in Hong Kong: If mainlanders work in Hong Kong and have income, this income needs to be taxed in Hong Kong. According to the tax laws of Hong Kong, the income from working in Hong Kong includes wages, bonuses, allowances and commissions. Mainlanders need to fill in individual income tax returns according to their actual conditions and pay taxes at the Hong Kong tax rate.

2. Income from working outside Hong Kong: If mainlanders work outside Hong Kong and earn income, this income does not need to be taxed in Hong Kong. According to the tax law of Hong Kong, only the income from working in Hong Kong needs to be declared in Hong Kong, and the income from working abroad is not within the scope of tax declaration.

3. Income from renting real estate in Hong Kong: If mainlanders own real estate in Hong Kong and get rental income from it, this income needs to be taxed in Hong Kong. Mainlanders need to fill in the real estate rental income tax return according to their actual situation and pay taxes at the Hong Kong tax rate.

4. Income from dividends, interest and royalties in Hong Kong: If mainlanders receive dividends, interest or royalties from companies in Hong Kong, these incomes need to be taxed in Hong Kong. Mainlanders need to fill in the corresponding tax forms according to their actual conditions and pay taxes at the Hong Kong tax rate.

Mainlanders should pay attention to the following points in the process of filing tax returns:

1. Rational use of double taxation agreements: mainlanders can avoid double taxation according to the double taxation agreement signed between Hong Kong and the Mainland. According to the double taxation agreement, mainlanders can apply for tax exemption or reduction in Hong Kong to avoid double taxation.

2. Pay attention to the time limit for tax declaration: mainlanders need to declare personal income tax and other related taxes in a timely manner in accordance with the provisions of the Hong Kong Inland Revenue Department. Generally speaking, the tax return period in Hong Kong is from April/kloc-0 to April 30 every year, and mainlanders need to complete the tax return within this time period.

3. Keep relevant evidence and documents: mainlanders need to keep relevant income certificates, invoices, contracts and other documents during the tax filing process for inspection by the tax bureau. These documents can be used as evidence to prove the source and amount of income of mainlanders and ensure the accuracy and legality of tax returns.

To sum up, mainlanders need to pay taxes on their income in Hong Kong. According to the regulations of the Hong Kong Inland Revenue Department, both personal income tax and other taxes need to be paid in accordance with the provisions of the Hong Kong tax law. However, the double taxation agreement between Hong Kong and the Mainland provides certain tax preferences for mainlanders and avoids double taxation.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.