稅務文章

As a non-resident entrepreneur eyeing Hong Kong's business landscape, you're likely drawn to its legendary low-tax environment. But here's the crucial question: Is Hong Kong's tax system still the same haven it was five years ago? The answer is both yes and no. While the core territorial principle r...

Did you know that structuring your startup's funding round correctly could save you thousands - or even hundreds of thousands - in unnecessary taxes? Hong Kong offers one of Asia's most favorable tax environments for startups raising capital, but navigating the stamp duty landscape requires strategi...

Did you know that a simple customs valuation error could cost your business thousands in penalties, trigger intensive audits, and even lead to criminal prosecution? While Hong Kong's free port status means most imports face no duties, the remaining 1% of dutiable goods require precise valuation comp...

📋 主要事實概覽 利得稅：兩級制：企業首 200 萬港元稅率為 8.25%，其餘稅率為 16.5%。 印花稅改革：特別印花稅 (SSD)、買方印花稅 (BSD) 和新住宅印花稅 (NRSD) 於 2...

Are you currently disputing a Hong Kong tax assessment? The landscape has shifted dramatically with major reforms enacted between 2023 and 2025. Understanding how these changes affect your pending case—especially regarding retroactive application and transitional provisions—could mean the difference...

📋 主要事實概覽 無 183 天規則：香港沒有法定的稅務居民 183 天規則。稅務局 (IRD) 根據事實和情況採用多因素測試。 屬地稅收制度：香港僅對源自香港的收入徵稅。對...

您是否正在考慮香港與中國內地之間的跨境併購？隨著大灣區 (GBA) 成為亞洲最具活力的經濟區域之一，了解複雜的稅務影響對於交易成功至關重要。從駕馭截然不同的稅收制度到......

Ever wondered why your brand-new Hong Kong apartment comes with a property rates bill before you've even moved in? Or how developers calculate these costs when pricing new units? Understanding Hong Kong's property rating system is crucial for developers, investors, and homebuyers alike. This compreh...

📋 主要事實概覽 兩級稅率：公司對前 200 萬港元利潤支付 8.25%，其餘利潤支付 16.5%。非法人企業分別繳納 7.5% 和 15%。 單一實體規則：每組“關聯實體”中只有一個實...

📋 主要事實概覽 屬地原則：香港僅對源自香港的利潤徵稅。離岸收入免稅。 企業稅率：兩級制度：首筆 200 萬港元利潤稅率為 8.25%，其餘利潤稅率為 16.5%。 常見豁免...

Are you maximizing Hong Kong's powerful tax incentives for intellectual property? With the introduction of the groundbreaking Patent Box regime in 2024 and evolving international tax rules, understanding how to structure your IP income has never been more critical—or potentially rewarding. This comp...

📋 主要事實概覽 香港企業稅： 兩級制，企業首 200 萬港元利潤稅率為 8.25%，其餘利潤稅率為 16.5%。資本利得、股息或利息不徵稅。 中港避免雙重徵稅協定 (DTA)：將股...