| 1. | Regulations concerning the supervision and control over , and thelevying and
关于中外合作经营企业进出口货物的监管和征免税规定 |
| 2. | For exempted tobacco and alcohol products , which are resold or used for other purposes , having lost their tax - exempt status and on which tax shall be paid : the holder of the goods
五免税菸酒因转让或移作他用而不符免税规定者，为转让或移作他用之人或货物持有人。 |
| 3. | Only if the mainland resident concerned is present in hong kong for not more than 183 days in any 12 months within this period of time will he satisfy the condition of " present not exceeding 183 days " for tax exemption
如果有关的内地居民没有在这段期间的任何十二个月内在港停留超过183天，他在2008 09课税年度才符合在香港停留期不超过183天的免税规定。 |
| 4. | Only if the hong kong resident concerned is present on the mainland for not more than 183 days in any 12 months within this period of time will he satisfy the condition of " present not exceeding 183 days " for tax exemption
如果有关的香港居民没有在这段期间的任何十二个月内在内地停留超过183天，他在2008纳税年度才符合在内地停留期不超过183天的免税规定。 |
| 5. | The 183 - day rule shall not apply in the following situations : ( i ) the taxation on salaries of the directors in the fie and the salaries of the employees in senior position , and ( ii ) the salaries paid by or charged to the entities set up in the prc
183天的免税规定不适用于以下情形： （一）外商投资企业的董事薪酬及高级员工的薪金； （二）由境内机构负担或支付的工资。 |
| 6. | The exemption provision for " present not exceeding 183 days " is changed from " in the calendar year concerned " as stated in the limited arrangement to " any 12 - month period commencing or ending in the taxable period concerned " as adopted in the oecd model text
停留期不超过183天的免税规定，由非全面性安排所说的在有关历年中，更改为oecd范本所采用的在有关纳税年度开始或终了的任何十二个月中。 |
| 7. | In the above situation , although the mainland resident does not satisfy the exemption conditions under the comprehensive arrangement , he will still be exempt from tax under the inland revenue ordinance for visiting hong kong for not more than 60 days during the year of assessment
在上述情况下，纳税人虽然不符合全面性安排的免税规定，他仍可按税务条例，因到访香港不超过60天而无须在香港缴纳薪俸税。 |
| 8. | If a mainland resident derives income from employment in hong kong , but he does not satisfy all the 3 conditions for exemption and his presence e . g . his remuneration is paid by a hong kong employer and he visits hong kong for not more than 60 days during the year of assessment , would he be exempt from hong kong salaries tax
如果内地居民在香港因从事受雇工作取得收入，但他不符合全面性安排第十四条的免税规定例如他的报酬是由香港雇主支付，而他在有关课税年度到访香港不超过60天，他是否可获在香港豁免缴纳薪俸税 |
