1. Hold Hong Kong resident status + work in Mainland China
Hold Hong Kong resident status, work in Mainland China, essentially still a Mainland employee, salary paid by a Mainland company, therefore during the tax settlement, just submit the relevant deductions, whether it is a tax refund or additional payment, operate according to the requirements;

2. Hold Hong Kong resident status + work in Hong Kong
If the workplace is in Hong Kong, pay according to Hong Kong salary tax, and ignore the individual income tax settlement in Mainland China;

3. Hold Hong Kong resident status + work in both Hong Kong and Mainland China
It mainly depends on where the salary is paid. Income earned in Hong Kong is taxed in Hong Kong, and income earned in Mainland China is taxed in Mainland China, with a complex calculation formula (related to the number of days of residence);

4. Hold Hong Kong permanent resident status + work in Mainland China
Salary is paid in Mainland China, tax is settled according to Mainland income, essentially not much different from a Mainland person working in Mainland China;

5. Hold Hong Kong permanent resident status + work in both Hong Kong and Mainland China
Similar to situation 3, but will involve the concept of Hong Kong tax residents. If you want to apply the tax rate of 2-17% in Hong Kong, you need to meet the requirement of residing in Hong Kong for 180 days;

6. Hong Kong identity working in the Greater Bay Area

A 15% individual income tax subsidy is paid first + recognized by the Human Resources and Social Security Bureau as a high-end talent in short supply from abroad, can apply for a 15% individual income tax subsidy. Under a single condition, if the annual income is 1 million, the government can refund nearly 100,000 in tax subsidies.