最佳答案
5
赞同来自: wenghua 、纤维 、bedog 、gcy 、jofmaz更多 »
楼主，中国内地目前对个人股票买卖取得的所得暂不征税。但是财政部、国家税务总局《关于股息红利个人所得税有关政策的通知》（财税〔2005〕102号）规定，对个人投资者从上市公司取得的股息红利所得，暂减按50％计入个人应纳税所得额，依照现行税法规定计征个人所得税。
同地，内地居民个人，在香港的股票买卖所得和股息所得，在香港也不用缴税，除非他是股票买卖方面的专业人士，或由香港专业人士代理，并且构成permanent establishment。
居民纳税义务人的所得包括境内所得和境外所得。
如果是利用香港司炒股获得收益，香港公司在香港不用纳税（香港无资本利得税），全你汇回内地的股息红利应该缴企业所得税。
中国内地的投资收益减免只适用于符合条件的居民企业之间的股息、红利等权益性投资收益，是指居民企业直接投资于其他居民企业取得的投资收益而且不是境外取得的就可以免税。
同地，内地居民个人，在香港的股票买卖所得和股息所得，在香港也不用缴税，除非他是股票买卖方面的专业人士，或由香港专业人士代理，并且构成permanent establishment。
居民纳税义务人的所得包括境内所得和境外所得。
如果是利用香港司炒股获得收益，香港公司在香港不用纳税（香港无资本利得税），全你汇回内地的股息红利应该缴企业所得税。
中国内地的投资收益减免只适用于符合条件的居民企业之间的股息、红利等权益性投资收益，是指居民企业直接投资于其他居民企业取得的投资收益而且不是境外取得的就可以免税。
2
用香港公司账户炒港股收益要不要交税？
基本驗證法:
(a) 該名人士必須在香港經營行業、專業或業務；
举个例子：
两香港公司A，B。在香港联交所买卖股票
首先分析是否在香港经营业务。
总的来说，IRD的习惯做法是看公司的实际管理和控制在什么地方，通常指董事开会和做决策的地方，公司日常活动所在地等。。。
这个要展开也很长篇。
注意：在香港注册与这项分析并不相关。同样，是否居民身份也与这项分析无关。
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.）跟中国不同。
补充一点：【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设机构，则视为在香港经营业务。
假设A、B公司是在香港经营。
然后分析买卖股票 是否 构成 經營行業、專業或業務；
运用badges of trade
A 的股票投资组合平均持有期少于30天，A频繁操作买卖，时常收集市场信息、分析报告等。A买卖股票的动机很明确，赚取价差。
这种情况下A的股票买卖通常会被ＩＲＤ认为是构成经营业务。
（a） 条件符合。
(b) 應課稅利潤必須來自該名人士在香港所經營的行
業、專業或業務；
如果A的股票买卖构成经营业务。那么买卖所得毫无疑问得自经营业务。
（b） 条件符合。
(c) 利潤必須在香港產生或得自香港。
根据上面的贴，
对买卖上市公司股票，看股票交易所的位置。非上市公股票，用‘operation test
假设A买卖的是香港上市的公司股票，那么买卖所得就是得自香港。
（c） 条件符合。
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(达成) 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 profi 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, profits are sourced in Hong Kong and fully taxable. Profits 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.
以上是判断trading profits是否产生获得自香港的基本原则。
（a） (b)(c)条件都符合，A公司才需就股票买卖所得缴所得税。
上面的A公司换成个人的话，情况会有不一样：
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
大多数关于个人买卖股票的案例认为个人对股票的投机交易不构成经营业务。
主要的理由是投机类似赌 博，而赌 博总的来说不会被认为是经营业务，有股票投资专业知识的人士进行的交易除外。
假设B 公司持有某公司股票，财务报表显示为长期投资，每年收到的股利在香港是不缴利得税的。
因为长期投资被视为capital assets，（not trading assets）,重申一下利得税的基本验证法：
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.
所以说母公司收到子公司的利润分配不缴利得税。不需要再去理会母公司是否在香港经营，即母公司为香港公司也好、大陆公司也好或BVI公司也好，都不用对从香港分到的利润缴香港利得税。
B公司持有5年后，把持有的股份卖了并且赚了钱，那么赚到的钱是否缴利得税，同样是用基本验证法。最关键的是判断是否构成业务。同样用‘badges of trade’：B公司是长期持有，目的是获取持有收益，并不是为了获取买卖价差，如果这种长期持有的目的一直没有改变的话，B公司出售股票应该会被认为不构成经营业务，也就是（a）(b)(c)条件不全部满足，不需就出售股票所得缴利得税。（a change in intention of its holding 以后再说）
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.
基本驗證法:
(a) 該名人士必須在香港經營行業、專業或業務；
举个例子：
两香港公司A，B。在香港联交所买卖股票
首先分析是否在香港经营业务。
总的来说，IRD的习惯做法是看公司的实际管理和控制在什么地方，通常指董事开会和做决策的地方，公司日常活动所在地等。。。
这个要展开也很长篇。
注意：在香港注册与这项分析并不相关。同样，是否居民身份也与这项分析无关。
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.）跟中国不同。
补充一点：【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设机构，则视为在香港经营业务。
假设A、B公司是在香港经营。
然后分析买卖股票 是否 构成 經營行業、專業或業務；
运用badges of trade
A 的股票投资组合平均持有期少于30天，A频繁操作买卖，时常收集市场信息、分析报告等。A买卖股票的动机很明确，赚取价差。
这种情况下A的股票买卖通常会被ＩＲＤ认为是构成经营业务。
（a） 条件符合。
(b) 應課稅利潤必須來自該名人士在香港所經營的行
業、專業或業務；
如果A的股票买卖构成经营业务。那么买卖所得毫无疑问得自经营业务。
（b） 条件符合。
(c) 利潤必須在香港產生或得自香港。
根据上面的贴，
对买卖上市公司股票，看股票交易所的位置。非上市公股票，用‘operation test
假设A买卖的是香港上市的公司股票，那么买卖所得就是得自香港。
（c） 条件符合。
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(达成) 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 profi 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, profits are sourced in Hong Kong and fully taxable. Profits 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.
以上是判断trading profits是否产生获得自香港的基本原则。
（a） (b)(c)条件都符合，A公司才需就股票买卖所得缴所得税。
上面的A公司换成个人的话，情况会有不一样：
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
大多数关于个人买卖股票的案例认为个人对股票的投机交易不构成经营业务。
主要的理由是投机类似赌 博，而赌 博总的来说不会被认为是经营业务，有股票投资专业知识的人士进行的交易除外。
假设B 公司持有某公司股票，财务报表显示为长期投资，每年收到的股利在香港是不缴利得税的。
因为长期投资被视为capital assets，（not trading assets）,重申一下利得税的基本验证法：
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.
所以说母公司收到子公司的利润分配不缴利得税。不需要再去理会母公司是否在香港经营，即母公司为香港公司也好、大陆公司也好或BVI公司也好，都不用对从香港分到的利润缴香港利得税。
B公司持有5年后，把持有的股份卖了并且赚了钱，那么赚到的钱是否缴利得税，同样是用基本验证法。最关键的是判断是否构成业务。同样用‘badges of trade’：B公司是长期持有，目的是获取持有收益，并不是为了获取买卖价差，如果这种长期持有的目的一直没有改变的话，B公司出售股票应该会被认为不构成经营业务，也就是（a）(b)(c)条件不全部满足，不需就出售股票所得缴利得税。（a change in intention of its holding 以后再说）
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.
