香港与澳门签订税务安排
政府发言人宣布,香港已与澳门签订全面性避免双重课税安排(全面性安排),标志着香港与澳门将建立更紧密的税务合作关系。
这是香港与贸易夥伴签订的第四十三份全面性避免双重课税协定/安排。全面性安排将有助加深港澳两地的经济贸易连系,鼓励商界在两地营商投资,促进人才培训和交流,并进一步推动粤港澳大湾区的发展。
在2018年,澳门是香港第十九大贸易夥伴。随着香港与澳门签订全面性安排,香港已经与其首二十大贸易夥伴中的十四个国家或地区签订相关协议。
在全面性安排下,香港居民就源自澳门的收入在澳门所缴纳的税款,可根据本港税例抵免香港就同一笔收入所徵收的税项。就澳门居民而言,在香港已缴纳税项的收入可在澳门豁免徵税,或在香港所缴纳的税款可抵免澳门就同一笔收入所徵收的税项,从而避免双重课税。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.