earned income exemption 中文意思是什麼
earned income exemption
解釋
勤勞所得的免稅-
If the representative office ( ro ) performs those non - direct activities for the client of its non - resident head office or other non - resident foreign companies on a fee basis, then the income derived from those activities is taxable under the prc income tax rules. the representative offices that do not carry on business activities or the ro s that carry on non - taxable activities, can submit applications to the tax authority for the granting of a tax exemption certificate. however, the exemption does not apply to the income earned by the staff of the representative office ( ro ) including the chief representative
根據現行稅法規定，來自香港地區的常駐代表機構從事各項代理、貿易等各類服務性代表機構，由於此類代表機構從事的各項業務，主要是依照其總機構的要求開展的，沒有直接與服務者簽定合同或協定，其提供服務應歸屬于該代表機構的收入，通常由其總機構統一收取，對該類代表機關可採用按經費支出換算收入方法確定其收入額並據以徵收所得稅。 -
Profits from international shipping transport earned by hong kong residents that arise in belgium which are currently subject to income tax in belgium will enjoy exemption under the agreement
現時香港居民從比利時國際航運賺取的利潤，須在比利時課稅。但在該協定下，有關收入將豁免在比利時課稅。
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