前段时间，有个客户着急忙慌地找到我们的审计顾问，说自己香港公司税务出大问题了！
A few days ago, a clients came to our office. Sounded a little flustered, he said that there was a big problem with taxes of his Hong Kong company.
原来是他的公司收到了香港税局发来的利得税估税通知。
It turned out that he had received a notice of estimated assessment on profit tax sent by the Hong Kong Inland Revenue Department.
收到估税通知本不是什么稀奇事儿，但稀奇的是上面的缴税金额！竟然高达57万！
It is not a strange thing to receive a notice of estimated tax. But an estimated tax amount of 570000 yuan? It is not normal at all!
But, there is no need to worry much about it.
所谓估税，只是税局估计的评税，并非建立在公司的实际利润所得，通常税额都是较大的。如果对于估税金额有异议，公司是可以提出反对的。
The so-called tax estimated assessment is only the tax assessment estimated by the tax bureau, not based on the actual taxable income of the company. Usually, the tax amount is large. If the taxpayer has any questions regarding the amount, he is totally allowed to raise an objection.
但要反对估税，可不是直接跟税局说一句“我不同意”就完事了，就好比你上战场，总要带点武器吧？
But it doesn’t mean that you can raise an objection just by saying “I don’t agree.”. You need support. How can you go to the battlefield without any weapons?
An audit report is your weapons! A magic weapon for you to win!
So what is this "audit report"?
香港公司审计报告是由香港持牌会计师对香港公司在一个周年或以上进行公司财务帐目的核实与核准，以相关文件报告的形式对香港政府部门（不限于税局/海关/金融局等）进行责任性的说明。
Officially, an audit report of a Hong Kong company is a statement of responsibility to the Hong Kong government departments (not limited to the Tax Bureau/Customs/Finance Bureau, etc.) in the form of document reports after the Hong Kong Certified Public Accountant have verified and approved the Hong Kong Company's financial accounts on an annual basis or more.
其实就是，你香港公司的财务报表以及相关业务资料整理好了之后，需要委托给第三方（审计师），由他来对账目进行查核，并给出相应的审计意见。
To put it simple, after the financial statements and relevant business documents of your Hong Kong company are sorted out, you need to entrust a third party (an auditor) to audit the accounts and give corresponding audit opinions.
一份完整的审计报告通常包含三部分：审计意见、财务报表、计税表。
An audit report usually includes three parts: audit opinions, financial statements and tax statements.
一般来说，税局收到香港公司提交的审计报告后会根据公司的经营情况下发利得税表，公司填写好并递交，利得税申报就完成了，公司也就不会收到高额的估税了。
Generally speaking, after receiving the audit report, the tax bureau will send a Profit Tax Return (a tax form) according to the company's operating conditions. After the company fills in and submits the form, the profit tax declaration will be considered as completed. No more letter of estimated tax will be sent.
(利得税税表 Profit Tax Return）
已经递交审计报告和税表却还是收到了估税信，很有可能是税局系统还未更新报税信息，这种情况处理起来也很简单，只需要委托税务代表递交反对估税信，说明公司已按时完成审计报告，请求更正评税就可以了。
Still received the tax assessment letter even after the audit report and tax form have been submitted? It is likely that the information has not been updated in the tax bureau system. It is easy to solve such problems. You only need to entrust your tax representative to submit a letter of objection to estimated tax, and prove that the company has completed the audit report on time.
如果只提交了审计报告，还没提交税表，则需要先委托秘书公司申请税表副本，与反对估税信一同递交给税局。
But if only the audit report has been submitted but the tax form has not yet been submitted, you need to ask your secretary company for a copy of the tax form and submit it to the tax bureau together with the objection letter.
With a complete and compliant audit report, it is very likely to have a successful objection.
但如果你的公司并没有审计报告，情况可就棘手了，因为没有审计报告的支持，也就没有反对估税的有效证据。
However, if there is no audit report, things can be difficult to settle. Because no audit report means no evidence to prove your taxable income.
不过，香港税局还是留了些情面的。毕竟香港税局下发估税信，主要目的是为了催促香港公司完成审计，递交审计报告。
But you still have a chance. After all, the main purpose of the tax assessment notice is to urge the Hong Kong company to complete the audit and submit the audit report, not for large amount of taxes.
所以，估税通知都会有一个月的反对有效期，只要香港公司能在一个月内完成审计报告并递交反对信，也是有可能反对估税成功的。
Therefore, there will be a period of one month for objection. As long as you can complete the audit report and submit the objection letter within one month, it is still possible to have a successful objection.
一个月内完成资料收集、会计理账、出具报表、出具报告、报税这一系列动作，时间十分紧迫，几乎是不可能完成的，所以很多香港公司都会因为错过有效反对时间而被迫接受大额的估税，少则几万，多则几十万。
It is very urgent to complete a series of actions such as data collection, accounting, statement issuance, report issuance and tax declaration within one month. Therefore, many Hong Kong companies are forced to accept the large amount of estimated tax, ranging from thousands to tens of thousands of dollars.
You have a chance, but not many.
而且，税局下发估税信是不定时的，所以大家最好还是尽量提前或者按时完成审计报告，防范于未然，避免高额估税。
Moreover, the tax bureau doesn’t send the tax assessment notice in a regular manner, so it is better for you to prepare the audit report ahead of time or on time as much as possible.
另外，如果没有按时做账报税，提供审计报告，轻则会被税局罚款，重则公司账户被关闭，后续想要再次开户可就难上加难了。香港公司或个人海外收入过大，还有可能被税局调查，公司董事和股东将被拉入香港政府黑名单，限制出入境。
In addition, if you do not make accounting and tax declaration on time and submit audit reports, your company is likely to be fined by the tax bureau, or your company account to be closed at worst. It is difficult to open a new account if there are bad records. Hong Kong companies or individuals with excessive overseas income may also be investigated by the tax bureau, and company directors and shareholders will be blacklisted by the Hong Kong government to restrict entry and exit.
为避免影响公司的信誉和后续发展，一定要及时完成审计报告。如有相关需要，请随时联系我们～
In order to avoid affecting the company's reputation and subsequent development, the audit report must be completed in a timely manner. If you have some related needs, please feel free to contact us~
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