大数跨境
首页
>
Is your HK company eligible to get Profit Tax exemption?
>

Is your HK company eligible to get Profit Tax exemption?

Is your HK company eligible to get Profit Tax exemption? HACOS瀚客企服
2022-07-15
3
导读：香港利得税是什么？如何申请利得税豁免？

经常有客户来咨询我们有关于离岸公司以及税收豁免的问题。很多人都单纯地觉得香港地区税制简单、税收较少，所以都一窝蜂地在香港开立公司，试图享受税收优惠政策，但这却是一个实实在在的误区！
We regularly receive questions about offshore companies and tax exemption. Many people appear to be misinformed and entertain the idea that Hong Kong is a straightforward and easy tax-free environment to operate a company, which is not entirely accurate. 

纵观香港的税种，相信各位企业老板最关心应该就是利得税了，利得税就相当于大陆地区的企业所得税。但与大陆不同，对于某些香港公司来说，利得税是可以不用缴纳的！这也是为什么很多老板愿意在香港开公司做生意。
Is Hong Kong really a "tax haven"? Regarding the tax types in Hong Kong, I believe that most business owners will fix their eyes on the profit tax, which is equivalent to the corporate income tax in the mainland. But unlike the mainland, for some Hong Kong companies, profits tax can be exempted! That explains why many bosses are inclined to set up companies to do business in Hong Kong.
但！不是所有的香港公司都能享受税收豁免！
Not all Hong Kong companies are tax exempt!

通过这篇文章，我们就来讲讲香港利得税以及如何申请利得税豁免。
Through this article, we aim to give you a clearer understanding of the profit tax and how to apply for an exemption.

首先，我们需要分清楚两个概念：离岸公司和经营离岸业务的公司, 这两者是不一样的。离岸公司可以简单理解为在别国或境外地区（比如英属维京群岛）注册成立的公司，但经营离岸业务的公司则是可能在香港注册成立，但其业务活动不在当地运作，利润也来源自海外。
Firstly, it is important to clarify that a company with offshore activities is very different from an offshore company. Whereas an offshore company can simply be a company that has been incorporated in another country such as BVI, a company that has offshore activities may be incorporated in such as Hong Kong for example, but its business activities are carried out overseas.

也就是说，只有在香港注册成立的公司，并经营离岸业务的公司才能申请利得税豁免资格。如果你的公司在香港没有实体的办公室、没有香港采购业务、没有与香港客商有业务往来，也没有进行投资等，是可以考虑申请免税的。
With that understanding, only a Hong Kong incorporated company with offshore activities can qualify for tax exemption. Meanwhile, offshore status must be applied for in Hong Kong; it is NOT automatic. So, if your company has no physical office, purchases, customers, or investment in Hong Kong, you can consider applying for tax exemption. 

香港利得税离岸豁免的条件:

Requirements for Profit Tax Exemption:
1、供应商和客户均不是香港客商；

Neither the supplier nor the customer is a Hong Kong merchant.

2、离岸豁免订单的签署过程均不在香港发生；

The signings of the offshore exemption orders are all not take place in Hong Kong.

3、货物未在香港发生报关、收发货等；

No goods have been declared, received or shipped in Hong Kong.

4、未在香港有实体的办公室和聘请香港员工；

Not having a physical office in Hong Kong and hiring Hong Kong employees.

5、未在香港政府留有任何经营记录等。
Not keeping any business records in the Hong Kong government.

满足以上5个条件，就可以在递交公司利得税税表时向香港税务局申请离岸豁免。新成立的公司会在注册成立之日起 18 个月后收到第一份利得税税表，并有3 个月的申报时间。
Think you are eligible and you want to apply? The application for profits tax exemption must be made when filing the company’s profits tax return. 18 months from the date of incorporation, newly incorporated companies will receive their first profits tax return and are given an extended filing time of 3 months to do the filing.
(利得税税表 Profit Tax Return）

申请离岸豁免，除了税表，还需要递交审计报告。所以你要提前告诉审计师，让他们准备好申请税务豁免相应的账目、税务计算表以及利得税税表，证明公司所获利润无需承担香港征税。
When filing the profits tax return, you must present with it an audit report. You must notify your auditor in advance that you would like to apply for profits tax exemption, so they will prepare your accounts, tax computation, and profits tax return in a manner that indicates your profits are not taxable in Hong Kong.
(审计报告 Audit Report)

递交利得税税表和审计报告之后，香港税务局就会知道你将香港公司申报成了“离岸公司”，所以会将这看作是你公司的离岸豁免申请。之后，会着手调查你的公司是否具备豁免资格，通常是给你发一封信件，问你一些有关离岸业务的问题。不仅要回复信中问题，还要附上所需的证明材料，主要包括全部公司框架文件/运作支持文件/订单采购及供应文件/运输付款文件等。
Once your profits tax return and audit report have been submitted to the IRD, they will see that you have reported your company as “offshore.” Accordingly, they will treat this as your application for tax exemption and begin to investigate your claim for offshore status. You will receive from the IRD their first set of questions. You will need to answer them providing documentary evidence to support your claim, for example, all company framework documents, operation documents, purchasing orders and supply documents, transportation payment documents, etc. 

记住，收到信件之后，必须要在一个月内回复。
Remember, after receiving the letter, you must make your reply within one month. 

我们可以发现，获得离岸豁免资格的要求十分具体，资料繁多，而且往往需要寻求专业人士的帮助，所以申请过程不仅费时费力，还有一定的申请成本。但如果把这看作一种投资，也是很值得的，特别是在处理大笔资金的时候。是否要申请豁免，可以自行权衡一下利弊～
As you can see, the requirements to be eligible for offshore status are quite specific, making the process of applying for tax exemption very tricky. But while it is not easy to apply for tax exemption, at the end of the day, it is an investment. Having said that it does take time and requires expertise to get it right, making it a costly process. But it is still worth applying for tax exemption if you are dealing with a significant amount of money. It is up to you to assess the pros and cons~



HACOS provides free consulting services for exit and entry and Chinese visa. 
If you want to know more about coming to China or doing business here, please contact us! 



【声明】内容源于网络
0
0
HACOS瀚客企服
各类跨境出海行业相关资讯
内容 2920
粉丝 0
HACOS瀚客企服 各类跨境出海行业相关资讯
总阅读4
粉丝0
内容2.9k