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How many kinds of taxes are there in Hong Kong?
Hong Kong's tax revenue mainly falls into three categories:

Profits tax, salaries tax and property tax. Profits tax is 65,438+06.5% of the company's taxable profits (2007/08: 65,438+07.5%); Salary tax is calculated at progressive tax rate based on salary income, and the upper limit of tax payment does not exceed 65,438+05% of total salary income (2007/08: 65,438+06%);

After deducting 20% standard maintenance and expense subsidy from the rental income of self-owned property, the property tax is 65,438+05% (2007/08: 65,438+06%); Do the math.

Note: Double taxation arrangements are avoided.

According to the Arrangement between the Mainland and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion on Income, the remuneration obtained by mainland residents from employment activities in Hong Kong shall be subject to salaries tax in Hong Kong, but their income in Hong Kong may be exempted from salaries tax if they meet the following three conditions:

The continuous or cumulative stay in Hong Kong within this calendar year shall not exceed 183 days.

Remuneration is not paid by Hong Kong employers or their representatives.

The salary is not borne by the employer's permanent establishment in Hong Kong.

References:

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