用香港公司買股票要交稅嗎?
離岸快車有沒有朋友用香港公司賬戶炒港股？這塊收益要不要交稅？
最佳答案
5
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樓主，中國(guó)內(nèi)地目前對(duì)個(gè)人股票買賣取得的所得暫不征稅。但是財(cái)政部、國(guó)家稅務(wù)總局《關(guān)于股息紅利個(gè)人所得稅有關(guān)政策的通知》（財(cái)稅〔2005〕102號(hào)）規(guī)定，對(duì)個(gè)人投資者從上市公司取得的股息紅利所得，暫減按50％計(jì)入個(gè)人應(yīng)納稅所得額，依照現(xiàn)行稅法規(guī)定計(jì)征個(gè)人所得稅。
同地，內(nèi)地居民個(gè)人，在香港的股票買賣所得和股息所得，在香港也不用繳稅，除非他是股票買賣方面的專業(yè)人士，或由香港專業(yè)人士代理，并且構(gòu)成permanent establishment。
居民納稅義務(wù)人的所得包括境內(nèi)所得和境外所得。
如果是利用香港司炒股獲得收益，香港公司在香港不用納稅（香港無資本利得稅），全你匯回內(nèi)地的股息紅利應(yīng)該繳企業(yè)所得稅。
中國(guó)內(nèi)地的投資收益減免只適用于符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益，是指居民企業(yè)直接投資于其他居民企業(yè)取得的投資收益而且不是境外取得的就可以免稅。
同地，內(nèi)地居民個(gè)人，在香港的股票買賣所得和股息所得，在香港也不用繳稅，除非他是股票買賣方面的專業(yè)人士，或由香港專業(yè)人士代理，并且構(gòu)成permanent establishment。
居民納稅義務(wù)人的所得包括境內(nèi)所得和境外所得。
如果是利用香港司炒股獲得收益，香港公司在香港不用納稅（香港無資本利得稅），全你匯回內(nèi)地的股息紅利應(yīng)該繳企業(yè)所得稅。
中國(guó)內(nèi)地的投資收益減免只適用于符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益，是指居民企業(yè)直接投資于其他居民企業(yè)取得的投資收益而且不是境外取得的就可以免稅。
2
用香港公司賬戶炒港股收益要不要交稅？
基本驗(yàn)證法:
(a) 該名人士必須在香港經(jīng)營(yíng)行業(yè)、專業(yè)或業(yè)務(wù)；
舉個(gè)例子：
兩香港公司A，B。在香港聯(lián)交所買賣股票
首先分析是否在香港經(jīng)營(yíng)業(yè)務(wù)。
總的來說，IRD的習(xí)慣做法是看公司的實(shí)際管理和控制在什么地方，通常指董事開會(huì)和做決策的地方，公司日?；顒?dòng)所在地等。。。
這個(gè)要展開也很長(zhǎng)篇。
注意：在香港注冊(cè)與這項(xiàng)分析并不相關(guān)。同樣，是否居民身份也與這項(xiàng)分析無關(guān)。
The place of incorporation is irrelevant.
（Under the profits tax regime of the Inland Revenue Ordinance, a person’s residence status is not relevant in determining whether the person is chargeable to tax in Hong Kong.）跟中國(guó)不同。
補(bǔ)充一點(diǎn)：【A company is regarded as carrying on a business in Hong Kong if there is a permanent establishment in Hong Kong.] 如果一公司在香港有常設(shè)機(jī)構(gòu)，則視為在香港經(jīng)營(yíng)業(yè)務(wù)。
假設(shè)A、B公司是在香港經(jīng)營(yíng)。
然后分析買賣股票 是否 構(gòu)成 經(jīng)營(yíng)行業(yè)、專業(yè)或業(yè)務(wù)；
運(yùn)用badges of trade
A 的股票投資組合平均持有期少于30天，A頻繁操作買賣，時(shí)常收集市場(chǎng)信息、分析報(bào)告等。A買賣股票的動(dòng)機(jī)很明確，賺取價(jià)差。
這種情況下A的股票買賣通常會(huì)被ＩＲＤ認(rèn)為是構(gòu)成經(jīng)營(yíng)業(yè)務(wù)。
（a） 條件符合。
(b) 應(yīng)課稅利潤(rùn)必須來自該名人士在香港所經(jīng)營(yíng)的行
業(yè)、專業(yè)或業(yè)務(wù)；
如果A的股票買賣構(gòu)成經(jīng)營(yíng)業(yè)務(wù)。那么買賣所得毫無疑問得自經(jīng)營(yíng)業(yè)務(wù)。
（b） 條件符合。
(c) 利潤(rùn)必須在香港產(chǎn)生或得自香港。
根據(jù)上面的貼，
對(duì)買賣上市公司股票，看股票交易所的位置。非上市公股票，用‘operation test
假設(shè)A買賣的是香港上市的公司股票，那么買賣所得就是得自香港。
（c） 條件符合。
如果不是上市公司，
Based on the Hang Seng Bank case, the source of trading profits is to be determined by looking at where the contract of purchase and sale are effected.
This ‘contract effected(達(dá)成) test’ is then further elaborated in the case of Magna, which provided that all factors leading to the transaction should be considered altogether.[including the solicitation of sales, orders procession, negotiation, conclusion, trade financing, shipment, payment and performance of the contracts. ]
The Commissioner’s practice for determining the source of trading pro? ts is found in para 8 of DIPN 21 and can be summarised as follows:
Where both the contract of purchase and contract of sale are effected in Hong Kong, pro?ts are sourced in Hong Kong and fully taxable. Pro?ts are also presumed to be sourced in Hong Kong and no apportionment will be accepted where
(1) a contract of sale is effected in Hong Kong;
(2) a contract of purchase is effected in Hong Kong;
(3) the sale is made to a Hong Kong customer; or
(4) the goods are purchased from a Hong Kong supplier or manufacturer.
(5)Where the effecting of the purchase or sale contract does not require travelling outside Hong Kong but is carried out in Hong Kong by telephone, fax, etc; the contracts will be considered to be effected in Hong Kong.
以上是判斷trading profits是否產(chǎn)生獲得自香港的基本原則。
（a） (b)(c)條件都符合，A公司才需就股票買賣所得繳所得稅。
上面的A公司換成個(gè)人的話，情況會(huì)有不一樣：
there are numerous cases in Hong Kong concerning individuals buying and selling shares, and most of these cases decided that speculative transactions in shares by an individual do not amount to a trade。
The court considered that speculation was akin to gambling, which had generally been found not to amount to a trade unless undertaken by a person with some special knowledge of the particular activity or industry which was the subject of the speculation
大多數(shù)關(guān)于個(gè)人買賣股票的案例認(rèn)為個(gè)人對(duì)股票的投機(jī)交易不構(gòu)成經(jīng)營(yíng)業(yè)務(wù)。
主要的理由是投機(jī)類似賭 博，而賭 博總的來說不會(huì)被認(rèn)為是經(jīng)營(yíng)業(yè)務(wù)，有股票投資專業(yè)知識(shí)的人士進(jìn)行的交易除外。
假設(shè)B 公司持有某公司股票，財(cái)務(wù)報(bào)表顯示為長(zhǎng)期投資，每年收到的股利在香港是不繳利得稅的。
因?yàn)殚L(zhǎng)期投資被視為capital assets，（not trading assets）,重申一下利得稅的基本驗(yàn)證法：
Under s.14, B Co would be subject to Hong Kong profits tax if it (a) carries on business (a trade, profession) in Hong Kong; (b) derives profits from that business (such trade, profession) other than profits arising from the capital transactions; and (c) those profits are sourced in Hong Kong. (arising in or derived from HK)
Dividend income is not taxable under the Hong Kong tax regime.
所以說母公司收到子公司的利潤(rùn)分配不繳利得稅。不需要再去理會(huì)母公司是否在香港經(jīng)營(yíng)，即母公司為香港公司也好、大陸公司也好或BVI公司也好，都不用對(duì)從香港分到的利潤(rùn)繳香港利得稅。
B公司持有5年后，把持有的股份賣了并且賺了錢，那么賺到的錢是否繳利得稅，同樣是用基本驗(yàn)證法。最關(guān)鍵的是判斷是否構(gòu)成業(yè)務(wù)。同樣用‘badges of trade’：B公司是長(zhǎng)期持有，目的是獲取持有收益，并不是為了獲取買賣價(jià)差，如果這種長(zhǎng)期持有的目的一直沒有改變的話，B公司出售股票應(yīng)該會(huì)被認(rèn)為不構(gòu)成經(jīng)營(yíng)業(yè)務(wù)，也就是（a）(b)(c)條件不全部滿足，不需就出售股票所得繳利得稅。（a change in intention of its holding 以后再說）
profits arising from the disposal of capital assets would not be taxable. However, profits arising from the sale of revenue assets would be taxable.]
Capital gains derived from the realisation of a long-term investment would not be taxable.
基本驗(yàn)證法:
(a) 該名人士必須在香港經(jīng)營(yíng)行業(yè)、專業(yè)或業(yè)務(wù)；
舉個(gè)例子：
兩香港公司A，B。在香港聯(lián)交所買賣股票
首先分析是否在香港經(jīng)營(yíng)業(yè)務(wù)。
總的來說，IRD的習(xí)慣做法是看公司的實(shí)際管理和控制在什么地方，通常指董事開會(huì)和做決策的地方，公司日?；顒?dòng)所在地等。。。
這個(gè)要展開也很長(zhǎng)篇。
注意：在香港注冊(cè)與這項(xiàng)分析并不相關(guān)。同樣，是否居民身份也與這項(xiàng)分析無關(guān)。
The place of incorporation is irrelevant.
（Under the profits tax regime of the Inland Revenue Ordinance, a person’s residence status is not relevant in determining whether the person is chargeable to tax in Hong Kong.）跟中國(guó)不同。
補(bǔ)充一點(diǎn)：【A company is regarded as carrying on a business in Hong Kong if there is a permanent establishment in Hong Kong.] 如果一公司在香港有常設(shè)機(jī)構(gòu)，則視為在香港經(jīng)營(yíng)業(yè)務(wù)。
假設(shè)A、B公司是在香港經(jīng)營(yíng)。
然后分析買賣股票 是否 構(gòu)成 經(jīng)營(yíng)行業(yè)、專業(yè)或業(yè)務(wù)；
運(yùn)用badges of trade
A 的股票投資組合平均持有期少于30天，A頻繁操作買賣，時(shí)常收集市場(chǎng)信息、分析報(bào)告等。A買賣股票的動(dòng)機(jī)很明確，賺取價(jià)差。
這種情況下A的股票買賣通常會(huì)被ＩＲＤ認(rèn)為是構(gòu)成經(jīng)營(yíng)業(yè)務(wù)。
（a） 條件符合。
(b) 應(yīng)課稅利潤(rùn)必須來自該名人士在香港所經(jīng)營(yíng)的行
業(yè)、專業(yè)或業(yè)務(wù)；
如果A的股票買賣構(gòu)成經(jīng)營(yíng)業(yè)務(wù)。那么買賣所得毫無疑問得自經(jīng)營(yíng)業(yè)務(wù)。
（b） 條件符合。
(c) 利潤(rùn)必須在香港產(chǎn)生或得自香港。
根據(jù)上面的貼，
對(duì)買賣上市公司股票，看股票交易所的位置。非上市公股票，用‘operation test
假設(shè)A買賣的是香港上市的公司股票，那么買賣所得就是得自香港。
（c） 條件符合。
如果不是上市公司，
Based on the Hang Seng Bank case, the source of trading profits is to be determined by looking at where the contract of purchase and sale are effected.
This ‘contract effected(達(dá)成) test’ is then further elaborated in the case of Magna, which provided that all factors leading to the transaction should be considered altogether.[including the solicitation of sales, orders procession, negotiation, conclusion, trade financing, shipment, payment and performance of the contracts. ]
The Commissioner’s practice for determining the source of trading pro? ts is found in para 8 of DIPN 21 and can be summarised as follows:
Where both the contract of purchase and contract of sale are effected in Hong Kong, pro?ts are sourced in Hong Kong and fully taxable. Pro?ts are also presumed to be sourced in Hong Kong and no apportionment will be accepted where
(1) a contract of sale is effected in Hong Kong;
(2) a contract of purchase is effected in Hong Kong;
(3) the sale is made to a Hong Kong customer; or
(4) the goods are purchased from a Hong Kong supplier or manufacturer.
(5)Where the effecting of the purchase or sale contract does not require travelling outside Hong Kong but is carried out in Hong Kong by telephone, fax, etc; the contracts will be considered to be effected in Hong Kong.
以上是判斷trading profits是否產(chǎn)生獲得自香港的基本原則。
（a） (b)(c)條件都符合，A公司才需就股票買賣所得繳所得稅。
上面的A公司換成個(gè)人的話，情況會(huì)有不一樣：
there are numerous cases in Hong Kong concerning individuals buying and selling shares, and most of these cases decided that speculative transactions in shares by an individual do not amount to a trade。
The court considered that speculation was akin to gambling, which had generally been found not to amount to a trade unless undertaken by a person with some special knowledge of the particular activity or industry which was the subject of the speculation
大多數(shù)關(guān)于個(gè)人買賣股票的案例認(rèn)為個(gè)人對(duì)股票的投機(jī)交易不構(gòu)成經(jīng)營(yíng)業(yè)務(wù)。
主要的理由是投機(jī)類似賭 博，而賭 博總的來說不會(huì)被認(rèn)為是經(jīng)營(yíng)業(yè)務(wù)，有股票投資專業(yè)知識(shí)的人士進(jìn)行的交易除外。
假設(shè)B 公司持有某公司股票，財(cái)務(wù)報(bào)表顯示為長(zhǎng)期投資，每年收到的股利在香港是不繳利得稅的。
因?yàn)殚L(zhǎng)期投資被視為capital assets，（not trading assets）,重申一下利得稅的基本驗(yàn)證法：
Under s.14, B Co would be subject to Hong Kong profits tax if it (a) carries on business (a trade, profession) in Hong Kong; (b) derives profits from that business (such trade, profession) other than profits arising from the capital transactions; and (c) those profits are sourced in Hong Kong. (arising in or derived from HK)
Dividend income is not taxable under the Hong Kong tax regime.
所以說母公司收到子公司的利潤(rùn)分配不繳利得稅。不需要再去理會(huì)母公司是否在香港經(jīng)營(yíng)，即母公司為香港公司也好、大陸公司也好或BVI公司也好，都不用對(duì)從香港分到的利潤(rùn)繳香港利得稅。
B公司持有5年后，把持有的股份賣了并且賺了錢，那么賺到的錢是否繳利得稅，同樣是用基本驗(yàn)證法。最關(guān)鍵的是判斷是否構(gòu)成業(yè)務(wù)。同樣用‘badges of trade’：B公司是長(zhǎng)期持有，目的是獲取持有收益，并不是為了獲取買賣價(jià)差，如果這種長(zhǎng)期持有的目的一直沒有改變的話，B公司出售股票應(yīng)該會(huì)被認(rèn)為不構(gòu)成經(jīng)營(yíng)業(yè)務(wù)，也就是（a）(b)(c)條件不全部滿足，不需就出售股票所得繳利得稅。（a change in intention of its holding 以后再說）
profits arising from the disposal of capital assets would not be taxable. However, profits arising from the sale of revenue assets would be taxable.]
Capital gains derived from the realisation of a long-term investment would not be taxable.
