据香港政府统计,目前已有超过30万港人到内地工作。随着港人到内地工作这一趋势的增强,其个人所得税纳税问题因受两地工作时间、受聘机构和服务方式,支取薪金方法等多种因素尤其是税收法律制度的影响而变得愈发复杂。鉴于此,本文依据《中华人民共和国个人所得税法》、《香港薪 According to the statistics of the Hong Kong Government, there are currently more than 300,000 Hong Kong people working in the Mainland. As the trend of Hong Kong residents going to work in the Mainland has intensified, the issue of personal income tax payment has become more and more affected by various factors such as the working hours of both places, the employing agencies and service methods, the method of paying salaries, and especially the tax legal system complex. In view of this, this article based on “People’s Republic of China Individual Income Tax Law”, “Hong Kong salary.”