Hongkong company accounting, tax filing and zero declaration process in detail
A, tax: based in Hongkong have no business, can be divided into two ways: A. accounting, tax filing; B. zero declaration
1, Hongkong has no operating condition (three cases with a can be regarded as a business in Hongkong):
Whether to open a bank account, whether the flow of funds accounts;
Whether with the Hongkong merchants doing business;
Ever in Hongkong customs, in the government has no business records
2, our tax services:
Fill in and submit the tax on the table as a tax on behalf of customers, answer the query, tax bureau of field audit and investigation of representations, objections and tax rebates and other services help customers deal with the tax authority for tax arrangements and provide the relevant opinions, to enable the company in a reasonable and lawful under the premise of as much as possible to reduce the tax cost.
Two, 0 declare
The concept of the 1 declaration, zero: if in a fiscal year, no company operating in Hongkong, the year can be applied to the government for the zero tax, no sales, application from accounting, auditing and tax payment.
2, for the time: the new company will be in Eighteenth months to receive tax on the table from the Hongkong tax bureau, zero declaration must be provided good tax on the table to Tax Bureau tax after receiving the tax table within a month.
3, to delay tax preparer penalties: delay of tax, tax bureau will impose a fine ranging from the amount according to the delay time, the minimum amount of fine HK$1200
4, the process: received the Hongkong Tax Bureau Tax on the table = = "record filing = =" contact the company shareholders, to understand the company operation = = "no sent tax table and zero tax confirmation by a shareholder, sign and return = =" tax expenses = = "delivered by the Hongkong accounting for tax matters." completed, the company notice
5, the standard price: RMB RMB680 yuan
Three, the agent accounting, audit declaration usually have limited business in Hongkong, must be properly stored the appropriate books, and make the income statement and balance sheet, after the CPA audit (AUDIT), submitted to the Hongkong government tax.
1, accounting service classification original bill; check the bank account; prepare the general ledger, bound for the summons, the annual, quarterly or monthly compilation of income statement and balance sheet, to assist in the establishment of accounting system, clean up account, by the board of directors or confirm a reasonable tax avoidance schemes, year-end filing service
2, process evaluation, quotations, negotiate: after the signing of the agreement does account tax = = "= =" full payment documents, into account stage = = "make account book finished, hand finished by the auditor to audit the = =" audit, accountant to audit report to government tax related documents to the customer.
3, company account filing required documents
It a: to provide account opening bank statement (original), all the bank statement and correspondence, must indicate the business content and document number relative; statement for import payments must have its corresponding bank payment notice.
Second: the monthly statement into the item if sales revenue, please provide the sales invoices or receipts (the Division issued receipts); if the purchase expenses, to provide purchase invoices or proof of payment (the other out of the receipt, remittance can prove that you paid vouchers); if customers money transfer, shall provide the customers receive the payment receipt, or sent to the customer the telegraphic money order; if the shareholder withdrawal please specify, account after confirmation shall be shareholders. Each import payments must be clear about the origin and the flow direction of sales, purchase amount and bank import amount consistent.
Third: to provide various expenses invoice. Including:
1, the cost of office (hydropower, telephone, rent, management fees and the purchase of office supply costs, among them, the rent to housing lease contract and receipt)
2, operating expenses (registered company cost, advertisement cost, freight and courier fees, local travel expenses, travel, business entertainment expenses etc.)
3, wage costs. One of the taxes in Hongkong to salaries tax, personal income tax is, when each employee a monthly salary of no more than 9000 dollars, annual salary of not exceeding HK $108000 is exempt from personal income tax. No employee salaries tax declaration, is zero, zero is the salary costs.
Fourth: Wakaki Ji is the use of cash transactions, please provide a variety of sales and purchase invoices, and indicate the cash transaction to ensure that the bill is accurate and complete.
P: accounting, tax, according to the actual situation of the company every month, a quarter or half a year to provide an accounting documents, the premise is to ensure that the accounting, auditing and tax have plenty of time.
Audit: according to the Hongkong "Companies Ordinance" provisions of article 122nd, all registered in Hongkong Co., the company's annual financial reports need to be audited, so that each shareholder of the company in the annual general meeting of shareholders reading. In addition, the Hongkong tax bureau also requires limited with the report attached audited financial report for tax assessment purposes. In general, a certified public accountant assessment and audit, this audit reports not only can be used as a tax, but also can be used as credit, loan review, but also through the audit to improve the company's management quality and safeguard the interests of shareholders.
Four, the mode of payment: zero tax or tax cost account are required before handling the business end of a one-time payment. Welcome to use cash, transfer, transfer, cheque or cashier's order payment to the account designated in Hongkong or mainland.
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