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Is your company's audit report ready for the HK tax season?
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Is your company's audit report ready for the HK tax season?

Is your company's audit report ready for the HK tax season? HACOS瀚客企服
2023-03-15
3
导读：香港报税季要来了，你的审计报告准备好了吗？

低税收、无外汇管制、贸易自由、国际金融中心。
Lower tax, no foreign exchange control, free trade, international financial center.

香港向来是世界各地投资者的心头好，截至2022年底，根据《公司条例》注册的香港公司总数高达1,391,678间，较上年增加16,506间。
Hong Kong has always been an attractive place for investors around the world. By the end of 2022, the total number of companies registered in HK under the Companies Ordinance reached 1391678, an increase of 16506 over the previous year.

但，这个世界，只有税收和死亡不可避免。
But, as saying, in this world nothing can be said to be certain, except death and taxes.

所以，即使香港营商自由，也还是要按时进行税收申报的！
So, although Hong Kong pursues a free business environment, it is still necessary to declare taxes on time.

香港公司的会计年度一般为4月1日至下一年3月31日。现在已是3月中旬，一年一度的香港公司报税季即将来临，你的做账审计都准备好了吗？
The accounting year of Hong Kong companies is generally from April 1 to March 31 of the next year. It is now the middle of March, and the annual Hong Kong company tax season is approaching. Are your accounting and audit ready?  

01

做账审计时间 

Time for Accounting and Audit 

首次报税——新成立的香港公司一般是在注册日往后的第18个月左右收到第一份利得税申报表，公司需要在税表发出之日起的3个月内，确定公司财务年结日、完成账务整理和审计核数、并填写报税表申报纳税等一系列工作。
First declaration - A newly established Hong Kong company generally receives its first profit tax return about the 18th month after the registration date. It needs to determine the company's annual financial closing date, finish the accounting and audit, and fill in the tax return to declare and pay taxes within 3 months from the date of issuance of the tax return.

非首次报税——香港税务局通常在每年四月第一个工作日发出利得税申报表，公司需要在1个月内完成申报工作。
Non-first declaration - The Hong Kong Inland Revenue Department usually issues profit tax returns on the first working day of April each year, and the company needs to complete the return within 1 month. 
(利得税税表 Profit Tax Return）

通常香港公司会把财务年结日定在3月31日，这样就可以申请延期申报至同年的11月15日；年结日定在12月31日，通常可以申请延期申报至次年的8月15日。
Generally, it is better to set the annual financial closing date on March 31, because you can apply for an extension to November 15 of the same year; if it is set at December 31, and you can also apply for an extension to August 15 of the next year. 

企业不能等到临近报税日期才开始进行账务准备，否则很有可能导致逾期，被判处罚款1200-3000元，逾期严重时会面临出庭。
You better not wait until the tax filing date to start the accounting. Because if there is overdue of declaration, you may be fined 1200-3000 HKD, and even face lawsuit.

并且自CRS实施起，香港税务局已将原来抽查香港公司报税表改为100%核实，所以各位最好不要抱有侥幸心理！
And since the implementation of CRS, the Taxation Bureau no longer conducts spot check, but changes to 100% verification, so you'd better not take chances!

02

那么公司做账审计需要准备哪些材料？

What documents are needed?

1、香港公司基本资料 Basic documents of Hong Kong company
公司注册证书、商业登记证、架构图、周年申报表、公司章程及中途公司信息改变资料(若有)等；
Certificate of Incorporation (CI), Business Registration (BR), structure chart, Annual Return, articles of association and changes record the company (if any).
2、银行月结账单 Monthly bank statement
银行账户的月结单及银行收付款水单；
Monthly statement of bank account and bank receipt and payment memo. 
3、公司业务资料 Business documents
香港公司在所属账期内发生的采购或者销售相关的合同和票据；
Contracts and bills related to purchase or sales of Hong Kong Company in the accounting period.‍‍
4、其他票据 Others
其他相关费用票据，包括工资、房租、办公费、招待费、交通费用等单据。‍‍
Other relevant bills of expenses, including wages, rent, office expenses, entertainment expenses, transportation expenses and others.

03

零申报  Zero Declaration

很多人存在一个误区，认为自己的香港公司还未开始运营生意，就可以做“零申报”，其实不然，无论是有运营还是无运营，所有的香港公司都需要进行税收申报。
Many people have a misconception that their Hong Kong companies can do "zero declaration" if they do not operate business. In fact, no matter whether there is business or not, all Hong Kong companies need to do tax declaration.
香港公司零报税需要满足哪些条件？
What conditions do Hong Kong companies need to meet for zero tax declaration?
1. 没有购买任何香港物业
2. 没有开立银行账户或账务，没有任何银行月结单的记录
3. 没有经营任何业务，例如使用香港公司签署合同做发票开收据，在海关记录，进出口公司，物流公司留有记录
4. 在香港没有任何雇员
5. 没有容许或授权使用专利商标涉及等资料
6. 未与香港客商发生购销关系
7. 没有其他来自或产生在香港的利润
1. Did not purchase any property in Hong Kong.
2. There is no bank account or accounting, and there is no record of any bank statement.
3. Not engaged in any business, such as using Hong Kong companies to sign contracts, make invoices and issue receipts, and keep records in customs records, import and export companies and logistics companies.
4. There are no employees in Hong Kong.
5. There is no permission or authorization to use the information related to patents and trademarks.
6. There is no purchase and sales relationship with customers in Hong Kong.
7. There are no other profits derived from or generated in Hong Kong.

04

审计报告 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.

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.

其中，最为核心的是审计意见，主要分为无保留意见、保留意见、不发表意见、否定意见。
The most important part is audit opinions, which are divided into four types, namely, Clean Opinion, Qualified Opinion, Disclaimer and Adverse Opinion.

这四种不同的审计意见代表着会计师对该公司财务报表的认可程度。因此，税局在查看审计报告时，会通过审计师给出的专业意见来判断公司的合法经营和按时完税等能力，而且是着重参考“保留意见”、“不发表意见”、“否定意见”的内容。
These four different opinions represent the extent of the accountant's recognition of the financial statements of the company. Therefore, when reviewing the audit report, the tax bureau will judge the company's ability to operate legally and pay taxes on time through the professional opinions given by the auditor, mainly focuses on “Qualified Opinion”, “Disclaimer” and “Adverse Opinion”.

四月快到了，香港税局即将下发大批量税表，各位老板最好提前安排时间来处理做账报税事宜。
April is coming, and the Hong Kong Tax Bureau is about to issue tax forms. You'd better arrange in advance to handle the tax filing.

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。
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.



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