| 1. | Hong kong inland revenue department continues to strive for the agreement of sat on the interpretation of the provisions of the comprehensive arrangement
香港税务局积极和国家税务总局商讨，以冀双方在解释全面性安排条文上取得一致理解。 |
| 2. | Comments and feedback are welcomed from taxpayers and tax practitioners so that refinements can be made to the pamphlet before printed copies are issued
香港税务局欢迎纳税人及税务代表就小册子的内容提出意见，以便作出修改，然后印制文本供市民取阅。 |
| 3. | The hong kong inland revenue department wishes to alert members of the public to a suspected fraudulent website with the domain name www . hkird . com and e - mails from that website
香港税务局呼吁公众人士提高警觉，留意一个域名为www . hkird . com的怀疑欺诈网站及由该网站发出的电邮。 |
| 4. | Income proof , such as employer s return of remuneration and pensions to inland revenue department i . r . 56b , tax demand note , pay slips , properly signed profit and loss accounts for business , etc
收入证明，例如徵税单粮单香港税务局的雇员薪酬及退休金申报表i . r . 56b ，以及签署妥当的损益计算表等 |
| 5. | A copy of business registration certificate of the company in which the applicant is going to invest or has invested . business registration particulars e . g . inland revenue department form 1 form 1
申请人准备投资或已作投资的公司的商业登记证副本；商业登记的详情，例如香港税务局表格1 ( a ) /表格1 ( c ) ； |
| 6. | In accordance with the international norm , the new arrangement contains an article on the exchange of information between the state administration of taxation and the hong kong inland revenue department
按国际惯例，新安排加入了信息交换条文，令国家税务总局和香港税务局可交换信息，以实施新安排的规定。 |
| 7. | The tax authority of hong kong is highly experienced and well acclaimed for its efficiency . there are numerous problems associated with the administration and compliance of the well tested sales tax but they will not be insuperable
虽然在外国已十分通行的销售税会带来不少行政和避税问题，但凭香港税务局丰富的经验和高效能，此种问题总可以获得解决。 |
| 8. | The commissioner of inland revenue , mrs alice lau mak yee - ming explained today december 11 the recent agreement reached with the state administration of taxation of the mainland over certain issues that are of concern to cross - border employees
税务局局长刘麦懿明今日十二月十一日出席香港会计师公会主办的研讨会午餐会，在会上谈论最近香港税务局就跨境雇员关注的税务问题与中国国家税务总局国税局所达成的共识。 |
| 9. | If you qualify as a hong kong resident under the rules of the arrangement , you are still entitled to benefits under the arrangement in the mainland . where part of your income is subject to double taxation , you should apply to the inland revenue department of hong kong for double taxation relief
假如你根据安排的规则被判定为香港居民，你在内地仍可享有安排的优惠待遇，如你部分的收入亦有被双重徵税，你应向香港税务局申请双重徵税宽免。 |
| 10. | Since a lot of people work across the border , the state administration of taxation and the hong kong inland revenue department have reached a consensus that if a taxpayer provides services on both sides on the same day , it will be counted as present on the mainland for half a day
由于跨境工作的人数不少，国家税务总局及香港税务局已取得共识，如果同一天往返两地，而在两地均有提供服务，则按半天计算。如果在同一天往返两地而只有在内地提供服务，则计算在内地停留1天。 |
