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稅務服務 TAXATION

我們所提供的稅務服務涵蓋利得稅、薪俸稅、物業稅、個人綜合所得稅、厘印稅、稅務上訴及稅務策劃等。服務客戶涵蓋公司、組織、機構及個體客戶。

稅務諮詢服務

協助地方和國外企業制定高效率的節稅結構和方法

為集團和企業的運作架構提供稅務建議

分析公司各種交易的徵稅效應

協助確保納稅申報的準確性

為董事提供個人收入及所得稅籌畫

出任公司稅務代表

進行稅務監查，提供稅法最新變動及更新資訊

建立香港業務優勢

中國內地稅制複雜、稅率偏高、實際執行亦存在諸多不確定因素，影響企業決策與未來發展。伴隨中港兩地經貿合作關係的加強，及《內地與香港關於建立更緊密經貿關係安排》（CEPA）之推行，企業于香港建立業務或以香港公司控股內地企業，可享有更多稅務優惠，加速拓展業務範圍。

香港較內地之稅務優惠

中國內地
香港

企業所得稅
25%
16.5%

個人所得稅（最高上限）
45%
15%

資本利得稅
有
無

海外收入
徵收
不徵收

香港較其他地區享有與內地經貿往來及稅務之優惠

根據《內地與香港關於建立更緊密經貿關係安排》（CEPA）及《內地和香港特別行政區關於對所得避免雙重徵稅和防止偷漏稅的安排》, 合資格之香港公司較其他地區公司可享有更多優惠：

香港符合原產地規則之產品進口中國減免關稅；

香港投資者在廣東設立公司及相關的合同章程核准遵循備案管理規則（享受國民待遇）；

香港公司在內地控股可享受較低預提所得稅。

預提所得稅	無稅收協議國家企業	香港居民企業
股息稅	10%	5%
利息稅	10%	7%
版權、特許權	10%	7%

享受CEPA 多項安排之資格：“實質香港公民”：

公司於香港註冊登記；

於香港本地從事實質性業務並交納所得稅；

雇用香港本地員工。

由於CEPA 對於享有稅務進一步優惠的資格限制，僅于香港註冊成立而無實質運營之公司不具有享受優惠安排之權利，因此，諸多企業逐漸選擇于香港建立實質業務，稅務安排由完全離岸（OFF-SHORE）向中岸（MID-SHORE）或在岸（ON-SHORE）類型轉變。

Taxation service

The tax services we provide cover profits tax, salaries tax, property tax, comprehensive personal income tax, stamp tax, tax appeal and tax planning. Service customers include corporate, organizational, institutional and individual customers.

Tax advisory services

Assist local and foreign companies in developing efficient tax-saving structures and methods

Provide tax advice to the operating structure of groups and companies

Analyze the tax effect of various company transactions

Help ensure accuracy of tax returns

Provide personal income and income tax planning for directors

Acting as a corporate tax representative

Represent client to deal with tax authority during the tax audits and to provide the latest changes and updates to tax laws

Taking Tax Advantage upon setting up a Hong Kong vehicle

Mainland China's tax system is complex, the tax rate is high, and there are many uncertain factors in actual implementation, which affect corporate decisions and future development. With the strengthening of the economic and trade cooperation between China and Hong Kong and the implementation of the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA), companies establishing business in Hong Kong or holding Mainland companies with Hong Kong companies can enjoy more tax benefits and accelerate Expand business scope.

Hong Kong Tax Advantage compared with Mainland China

Tax Exposure	China	Hong Kong
Enterprise Profit Tax	25%	16.5%
Individual Tax（with Max Cap）	45%	15%
Capital Gain Tax	Taxation	Non-taxable
Overseas Income	Taxation	Non-taxable

Advantages of Hong Kong Company over Other Tax Jurisdiation in Doing Business in China

According to the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) and the Mainland and Hong Kong Special Administrative Region Arrangements for Avoiding Double Taxation on Income and Preventing Tax Evasion, enable Hong Kong companies to enjoy more benefits than companies in other tax jurisdiction:

Tariff reduction or exemption for products imported from Hong Kong that meet the rules of origin;

Hong Kong investors can injoy national treatment upon approval by Guangdong authority subject to completion of certain registration and compliation of the relevant regulation.;

Hong Kong companies can enjoy lower withholding income tax for controlling shares in the Mainland.

Type of Tax	General Tax Rate	Hong Kon Tax Resident
Dividend tax	10%	5%
Interest tax	10%	7%
Copyright, franchise rights	10%	7%

Hong Kong Tax Resident

The company is registered in Hong Kong;

Engage in substantive business in Hong Kong and pay income tax;

Hire local employees in Hong Kong.

Due to CEPA's eligibility restrictions for further tax benefits, companies that are incorporated in Hong Kong without substantial operations do not have the right to enjoy preferential arrangements. As a result, many companies have gradually chosen to establish substantive business in Hong Kong.

	中國內地	香港
企業所得稅	25%	16.5%
個人所得稅（最高上限）	45%	15%
資本利得稅	有	無
海外收入	徵收	不徵收