The accounting and tax liability of the HK company

摘要: 1. 公司是否需要每年制备财务报表?在香港成立的公司须根据《公司条例》定出其会计年结日,不论公司是否有营运

11-16 03:13 首页 BEST BROTHER

1.  公司是否需要每年制备财务报表?

在香港成立的公司须根据《公司条例》定出其会计年结日,不论公司是否有营运,公司于成立后的18个月内须制备财务报表,其后每12个月制备当年财政年度的财务报表 。一般来说,公司亦要每年向税务局作出税务申报及按时缴纳利得税。

 

如公司违反上述各项要求,公司的董事可被分别判处罚款港币300,000及监禁12个月。如公司违反保存会计纪录或账目的要求(须在相关财政年度结束后起计保存最少7),相关人士可被判处罚款港币100,000

 

Q:Does the companyneed to prepare annual financial statement?

 

A:A company established in HONGKONG shall according with the Company regulationsto formulate the accounting year. No matterthe company operating or not, you need to prepare the annual financial statement at the 18th month after your company set up. And then is every 12months do one time. Generally, you need to report to tax government. and paythe tax on time every year.

If the company violates the above requirements, the companys directors may be sentenced to afine of hk $300,000 and imprisonment for 12 months. If the company violates the requirements of keeping accounting records or accounts (after the relevant financial year finish, the document need to keep for a minimum of 7 years), therelated person can be fined hk $100,000.

 

2.  公司成立后何时须要报税?

一般来说,税务局会在公司成立后18个月发出第一份利得税报税表。

 

Q:  when do you need to declare tax after you set up your hk company?


A:  generally, you will get the first profit tax return form from hk tax bureau at the 18th month after you set up your company 

 

3.  如公司没有营运或没有银行账户,是否需要填写报税表?

如果收到税务局发出的报税表,亦须按规定填妥及依时递交报税表。

 

Q:  whether you need to submit the tax report ifyour company no operation or without account?

 

A:  you need to submit the tax report on timeunder government requirements if you get tax declare form from hk tax bureau.

 

 

 4.  何时缴纳税项?

当报税表依时递交后,一般税务局会初步根据报税表的申报内容向公司发出评税通知书。公司须依通知书内列明的缴税限期内缴税,否则可被征收附加费。税务局亦可采取其他追溯税收行动。

 

Q:  when do you need to pay tax?


A:   when you submit the tax report, generally,tax bureau will issue PAYMENT VOUCHER according to your tax report declaration.You have to transfer tax to corresponding account from PAYMENT VOUCHER on time,otherwise, you will suffer penalty or other punishment.



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