序言
Preface
香港採用地域來源原則徵稅，即只有源自香港的利潤才須在香港課稅，而源自其他地方的利潤則不須在香港繳納利得稅。這項原則本身非常清晰明確，但在實際應用上，有時可能會引起爭議。為清楚說明如何運用這項原則徵稅，我們擬備了這本《地域來源徵稅原則簡介》。這簡介扼要解釋如何運用這項原則，並附以簡單例子，說明對不同的業務實施該項原則時所採用的驗證準則。如欲更深入探討這個問題，我們建議你徵詢專業顧問的意見。
Hong Kong uses the geographical source of tax, i.e. only profits from Hong Kong are taxable in Hong Kong, while profits from elsewhere are not taxed in Hong Kong. The principle itself is very clear, but in practice it may sometimes be controversial. To illustrate how to use this principle, we have prepared this "Representative of Geographical Source Taxes" brief. This brief explains how to use the principle, accompanied by simple examples that illustrate the test standards used in applying the principle to different businesses. If you want to look into the issue more deeply, we suggest that you ask for advice.
香港特別行政區政府
稅務局
2011 年 3 月
Hong Kong Special Administrative Region Government
Tax Authority
March 2011
目錄
Hong Kong tax on commercial profits
香港採用地域來源原則，向在香港經營任何行業、專業或業務所得的利潤徵稅。只有於香港產生或得自香港的利潤，才須予以徵收利得稅。簡而言之，任何人在香港營商，但其利潤是從香港以外的地方所獲得，則不須在香港就有關利潤繳稅。
In short, any person who runs a business in Hong Kong, but whose profits are earned outside Hong Kong, does not have to be taxed in Hong Kong.
世界上有很多地方採用不同的徵稅準則，與香港採用的地域來源原則不同。這些地區對在當地營商而從全球所賺取的利潤，包括得自海外的利潤，都予以徵稅。
There are many places in the world where different tax criteria are applied, unlike Hong Kong’s geographic source. These areas are taxed for the profits they earn from local businesses and from the world, including from abroad.
根據《稅務條例》，符合下述條件的人士，均須繳納香港利得稅：
According to the Tax Regulations, all persons who meet the following conditions are required to pay a tax on Hong Kong profits:
- 在香港經營任何行業、專業或業務；
- 從該行業、專業或業務獲得利潤；以及
- 有關利潤於香港產生或得自香港。
首兩項條件簡單明確，第三項條件則需加以闡釋。現在讓我們探討確定利潤來源地的基本原則。
The first two conditions are simple and clear, and the third one needs to be clarified. Now let's look at the basic principles of where the profits come from.
to determine the basic principles of the source of profit
多年來，法院都有對確定利潤來源地這個問題作出判決。以下各項原則是根據法院具權威性的判決而確立的：
For many years, the court has ruled on the question of determining where the profit comes from. The following principles are based on the court’s authoritative decision:
事實問題
確定利潤的來源地須根據有關個案的事實而決定，所以並無一個可以概括適用於各種不同情況的通則。利潤是否於香港產生或得自香港，是由利潤的性質及產生有關利潤的交易的性質所決定。
The real problem with
is that the source of the profit must be determined by the facts of the case, so there is no general rule that can be generalized in different circumstances. Whether the profit is generated or derived from Hong Kong is determined by the nature of the profit and the nature of the transaction that generates the profit.
作業驗證法
確定利潤來源地的概括指導原則，是查明納稅人從事賺取有關利潤的活動，以及該納稅人從事該活動的地方。換言之，正確的方法是查明產生有關利潤的運作，並確定這些運作在何處 進行。利潤來源必須歸因於納稅人產生利潤的運作，而不是集團其他成員的運作。
In other words, the right way to do so is to find out where the profits are generated and where the profits are generated. The profits must be derived from the profits generated by the taxpayers rather than by the other members of the group.
先前或次要的活動
有關運作所包括的，並非納稅人在其業務過程中所進行的全部活動，重點是確定納稅人獲利交易的地理位置，並將該等交易與其先前和次要的活動分開考慮。
previous or secondary activities
related to all activities covered by the operation and not carried out by the taxpayers in the course of their business, focusing on determining the geographical location of the beneficial transactions of the taxpayers and considering the transactions separately from their previous and secondary activities.
作出決策的地點
作出日常投資或業務決策的地點，只是確定利潤來源地時須考慮的因素之一，而在一般情況下，並非是決定性的因素。
The decision-making point of
is only one of the factors to be taken into account in determining the origin of the profits and, in general, is not determinative.
從交易所得的毛利
劃分一項交易的利潤是否從香港抑或香港以外地區所賺取，乃根據該交易所產生的毛利而決定。
Whether or not the profit from a transaction 海外業務辦事處 However, most of the time, if the unit's main business location is in Hong Kong, and the unit has no offshore business office, the profits are likely to be taxed in Hong Kong. profits from trading companies 買賣合約 The term cannot simply be interpreted as a legal signature, but also as including the terms of negotiation, contract conclusion and contract enforcement. 在上訴法院就萬能工業有限公司對稅務局局長一案作出判決後，我們已清楚明白，在確定利潤來源地時需要作出廣泛考慮。正確的方法是研究所有為賺取利潤而進行的相關運作，而並非單單考慮貨品的買賣。 After the court of appeal ruled on the case of 在萬能工業有限公司對稅務局局長 一案中，上訴法院特別提出： In the case of 如何考慮有關事實 The nature and specificity of business-related activity is more important than the frequency of the event. The causal relationship between the activity and the profit is the determining factor. 無關重要的事實 The unimportant fact of is not considered relevant in establishing a source of profit for a commercial activity, such as renting a place of business, recruitment of general staff, setting up an office, etc. 一般原則 General principles 製造貨品的地點 The profits generated by the goods sold in Hong Kong are taxable in Hong Kong. If the manufacturing process is partly conducted in Hong Kong and partly outside Hong Kong, the profits associated with the manufacturing process outside Hong Kong are not considered as profits generated in Hong Kong. 就製造貨品與內地的單位作出加工或裝配安排 makes processing or assembly arrangements for manufactured goods and units in the interior 來料加工 The processing contract contains the rights and obligations of Hong Kong companies and inland processing companies. Hong Kong companies are responsible for providing raw materials and machines without compensation and for providing technical and managerial knowledge; and inland processing companies are responsible for providing factories, water and electricity and labour. 嚴格來說，有關的內地加工企業是與香港公司分開的一個獨立分包商。因此，香港公司從售賣貨品所得的利潤不應存在須分攤計算的問題。不過，本局認為，香港公司在中國內地的業務運作補足其在香港的業務運作。為認同香港公司在內地的業務運作，本局一般會接受有關的香港公司按 50 : 50 的比例分攤利潤。 Strictly speaking, the relevant inland processing enterprise is an independent subcontractor with a Hong Kong company. Therefore, Hong Kong companies should not be expected to earn a fraction of their profits from the sale of goods. However, the Bureau believes that Hong Kong companies operate in the mainland of China to supplement their business operations in Hong Kong. In order to recognize Hong Kong companies as doing business in the Mainland, the Bureau generally accepts that Hong Kong companies will receive a 50:50 share. 進料加工 Hong Kong companies sell raw materials to foreign companies and buy back finished goods from foreign firms. Hong Kong companies trade in raw materials and finished goods, while foreign firms produce manufactured goods. 本局認為，香港公司從香港進行的「買賣交易」所得的利潤不可歸因於在內地經營業務的外資企業的製造業務。貿易利潤的來源必須歸因於產生貿易利潤的香港公司的運作。其利潤應全數課繳利得稅，不得作出分攤。 The Bureau believes that Hong Kong companies’ profits from Hong Kong’s “buy-and-sale transactions” cannot be attributed to the manufacturing business of foreign-owned enterprises operating in the Mainland. 製造工作由內地的獨立分包商承包 commission earned from a buying and selling exchange 提供服務的地點 The location where the service is provided by 委托人的所在地、代理人如何尋找委托人，以及賺取佣金前後的相關活動在何處進行等問題，通常都與確定佣金收入來源地無關。 The location of the client, how the agent seeks the client, and where the related activities take place before and after the commission is earned are usually irrelevant to the determination of the source of the commission's income. 在香港經營業務的人士賺取佣金收入，但產生佣金的活動全部都在香港以外進行，則該筆佣金不須在香港課稅。 Persons working in Hong Kong earn commission income, but all of the commission activities take place outside Hong Kong, and the commission is not subject to tax in Hong Kong. 至於其他主要類別的營業利潤，可根據以下的驗證準則以確定其來源地： As for other major categories of profits, the source of these can be determined on the basis of the following criteria: distribution of profits and expenses 在香港及香港以外均有進行主要活動的業務所賺取的製造業利潤或服務費收入，可作分攤計算。在來料加工個案中，基於加工安排的各方所須遵守的條件，按 50 : 50 的比例分攤應課稅利潤是一貫的做法。在其他個案中，如分攤為適當做法，分攤的比例會按個案的情況而定。 In other cases, if the distribution is appropriate, the share will depend on the circumstances of the case. 採用分攤計算安排，可能會帶來應如何分配間接開支的問題。簡而言之，這些開支若同時用於賺取在香港及香港以外所得的利潤，則應按得自香港及香港以外的利潤在利潤總額各佔的比例分攤計算。 In short, if they are used to earn profits outside Hong Kong and Hong Kong, they should be calculated on the basis of the share of profits in the gross profits earned outside Hong Kong and Hong Kong. 為清楚確定利潤是否於香港產生或得自香港，本局已就營商利潤的來源地提供事先裁定服務。這項服務須收取費用。有關詳請，已載列在《稅務條例釋義及執行指引第 31 號》（「事先裁定」）。 In order to determine clearly whether profits are generated or derived from Hong Kong, the Bureau has provided pre-determinate services on the source of commercial profits. This service is subject to a fee. Further information is available at . 上述資料並無約束力，亦不影響任何人士向稅務局局長、稅務上訴委員會或法院提出反對或上訴的權利。 The above information is not binding, nor does it affect the right of any person to raise an objection or to file a complaint with the Director of Tax Administration, the Tax Council or the court.
一個業務單位可能在海外設置辦事處，在香港以外賺取利潤；但如果該單位沒有設立海外業務辦事處，並不代表其所有利潤一定是於香港產生或得自香港。不過，在大多數情況下，假如該單位的主要營業地點 設於香港，而該單位又無設立海外業務辦事處，則其賺取的利潤很可能須在香港繳納利得稅。
確定從貨品和商品交易所得利潤的來源地時，一般是以達成買賣合約的地方為根據。" 達成 "一詞不能僅解作法律上的簽立，其涵義亦包括商議、訂定合約和執行合約的條款。
「貨品在何處購買和出售顯然是重要的問題，但還有其他問題需要考慮。例如，貨品是如何採購和貯存？有關的銷售如何招徠？訂單如何處理？貨品如何付運？怎樣安排融資？怎樣付款？」
: "Where the goods are bought and sold is obviously an important issue, but there are other issues to consider. For example, how are the goods purchased and stored? How are the related sales orders processed? How are the goods to be shipped? How are they to be financed and how are they to be paid?"
考慮有關事實時，有關商業活動的性質和特點較從事該活動的頻密程度更為重要。該等活動與有關利潤的因果關係才是決定性的因素。
在確立一項商業活動的利潤來源地時，與該商業活動沒有直接關係的事實，例如租用辦公地方、招聘一般職員、開設辦事處等，均視為無關重要。
製造業的利潤來源地是製造貨品的地點。售賣於香港製造的貨品所產生的利潤，全部須在香港課稅。倘若貨品的製造工序部分在香港進行，而部分在香港以外進行，則與在香港以外的製造工序有關的利潤，不會視作為在香港產生的利潤。製成品在何處出售，則屬無關重要。
香港公司在內地所涉及的加工貿易一般分為兩類：來料加工和進料加工。
.
在來料加工中，管轄各方合約關係的文件是加工合同。加工合同載列香港公司和內地加工企業的權利和義務。香港公司負責無償提供原料和機器，並提供技術和管理知識；內地加工企業負責提供廠房、水電設施和勞工。香港公司會向內地企業支付加工費用，以作為加工服務的報酬。原料和成品的法定所有權仍然歸香港公司。
在進料加工中，製造業務由一間在內地註冊成立及與香港公司有關聯的外商投資企業(外資企業)進行。香港公司向外資企業出售原料，並從外資企業購回成品。香港公司從事原料和成品的貿易，而外資企業則負責製造成品。原料和成品的法定所有權分別由香港公司轉給外資企業和由外資企業轉給香港公司。
如果香港公司將裝配工作外判給內地不同承包商，其中涉及非常多的平價及短期的承包項目，而香港公司對裝配工作的參與亦微不足道，則在內地進行的裝配工作不視作由香港公司所進行。鑒於該香港公司沒有在香港以外地方進行任何製造業務，其利潤應全數課繳利得稅，不得作出任何分攤。
. If Hong Kong companies award out-of-packing work to different contractors in the Mainland, which involves a very large amount of parities and short-term contracts, and Hong Kong companies have little involvement in assembly work, the assembly work in the Mainland is not considered to be performed by Hong Kong companies.
業務單位為顧客的產品覓得買家或為顧客所需產品覓得供應商而賺取佣金，安排委托人進行業務交易，便是產生該筆佣金收入的有關活動。進行有關活動的地點，便是這項收入的來源地。如這類活動在香港進行，則該佣金收入的來源地便是香港。
is the source of the revenue. If this is done in Hong Kong, the source of the commission will be Hong Kong.
利潤
是否須在香港課稅
從房地產獲得的租金收入
如有關物業在香港，租金收入須在香港課稅
擁有人從售賣房地產獲得的利潤
如有關物業在香港，所得的利潤須在香港課稅
從買賣上市股票和其他上市證券獲得的利潤
如有關的股票或證券買賣在香港的證券交易所進行，所得的利潤須在香港課稅
如在場外買賣，若買賣合約在香港達成，所得的利潤便須在香港課稅
業務單位(財務機構除外)從買賣非上市股份和其他非上市證券所得的利潤
如有關買賣合約在香港達成，所得的利潤須在香港課稅
服務酬金收入
如賺取該酬金的服務在香港提供，所收取的服務費須在香港課稅
業務單位所收取的專利權費
如在香港取得和授予許可或使用權，所收取的專利權費須在香港課稅
非居住於香港的人士就使用知識產權而從香港所收取的專利權費
如有關的知識產權在香港使用，所得的利潤須在香港課稅
如在 2004 年 6 月 25 日或以後收取專利權費，而有關的知識產權在香港以外的地方使用，若該款項在確定某人計算利得稅的應評稅利潤時是可予扣除的，所得的利潤須在香港課稅
業務單位(財務機構除外)的利息收入
如貸款人在香港提供款項予借款人，所得的利息收入須在香港課稅
稅務局編製
? 版權所有 2011 年
The Tax Administration has compiled
? Copyright 2011
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