| 单词 | Withholding tax |
| 释义 | 預扣稅項 A tax that is deducted from income at its source rather than from income in the hands of the taxpayer. In Hong Kong, there is no dividend or interest withholding tax. In cases where the charges have been grossed up to reflect the imposition of a withholding tax on the service fees by the country in which the group receiving the services is resident, the Inland Revenue Department will allow the Hong Kong company to deduct, from the service fee charged, the foreign withholding tax paid: Inland Revenue Department, Departmental Interpretation and Practice Notes No 21 para 25. However, in mainland China there is no relief for withholding tax on payment to a Hong Kong resident performing services or doing business in the Hong Kong SAR and in mainland China. See also Assessable income; Resident. 從收益來源中扣除，而非從納稅人手中的收益中扣除的稅項。香港沒有股息或利息預扣稅項。凡收費反映出集團服務所在國就服務費用強行徵收預扣稅項者，稅務局將允許香港公司從所徵收的服務費用中扣除所支付的外國預扣稅項：《稅務局釋義及執行指引》第21號第25段。但在中國大陸，向於香港特別行政區及中國大陸提供服務或開展業務的香港居民作出支付，將不能免除預扣稅項。另見 Assessable income; Resident。 |
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