SFBC The Foreign Company's Guide to Starting A Business In Hong Kong 外国人在香港创业指南 。 An introductory guide to Hong Kong company registration and its business environment for foreign companies who are interested in starting a business in Hong Kong, by SFBC Teams. 为有意在香港创业的外国公司提供的香港公司注册及其商业环境的介绍性 指南，由SFBC团队商业服务有限公司编写.

PREFACE 序言 SFBC Team has been assisting foreign companies to take their first steps into Hong Kong company registration and helping them run them in a compliant and streamlined manner since 2013. 自2013年以来，SFBC团队一直在协助外国公司迈出他们在香港注册公司的第一步， 并帮助他们以合规和精简的方式经营公司。 We know that starting a business in Hong Kong is a great idea for foreign companies who are looking to base themselves in one of the most vibrant cities and business environments in the world. 我们知道，对于那些希望立足于世界上最有活力的城市和商业环境之一的外国公司 来说，在香港创业是一个好主意。 Hong Kong has British roots combined with Chinese culture and tradition, and these together make it an exciting and interesting place to do business. 香港有英国的根基，也有中国的文化和传统，这都使它成为令人兴奋和有趣的商业 地区。 As with any foreign country though, Hong Kong has its own idiosyncrasies, laws, and customs that you need to be aware of before taking the plunge. 不过，与任何外国一样，香港有自己的特点、法律和习俗，在动手之前，你需要了 解这些。 Hong Kong company formation is something that attracts a lot of attention, but the information available is quite fragmented instead of in plain English. 香港公司的成立吸引了很多人的注意，但现有的信息相当零散，而不是以通俗的英 语呈现。

PREFACE 序言 The purpose of this ebook is to provide foreign companies with a useful resource that will help introduce starting a business in Hong Kong, and important topics such as how they're formed, accounting, tax, and the most important obligations facing companies in Hong Kong. 这本电子书的撰写目的是为外国公司提供指导，介绍如何在香港创业，以及其中重 要的步骤，如他们如何成立公司，会计，税收，以及香港公司面临的最重要的义务。 If you' re considering opening a company in Hong Kong then read on to start your journey into doing business in Asia's most important city for commerce. 如果你正在考虑在香港开设公司，那么请继续阅读，开始你在亚洲最重要的商业城 市做生意的征程。

CONTENTS 目录 Introduction of Hong Kong 介绍香港 Business Environment of Hong Kong 香港的商业环境 Type of Hong Kong Company 香 港公司类型 Setting Up Your Hong Kong Company 建立香港公司 Staff And Labour Requirements 员工和劳动力要求 Accounting In Hong Kong 香港的会计 Taxation In Hong Kong 香港的税收

INTRODUCTION OF HK 介绍香港 summary The Pearl of the Orient 东方之珠 How does one describe Hong Kong? 如何描述香港呢？ It's a seething cauldron of humanity, a true place where East meets West, and a global city which is an intoxicating mix of different cultures. 它是充满人性的大熔炉，也是不同文化融合的全球城市，东西方在此交汇， 令人陶醉。 From pristine skyscrapers, glinting with the sunlight reflected off Victoria harbor, through to protected wetlands and mangrove swamps which are home to many varieties of endangered wildlife, Hong Kong really has it all. 崭新的摩天大楼在维多利亚港反射的阳光下熠熠生辉，受保护的湿地和红树 林沼泽是许多生物的濒危野生动物的家园，这一切香港都有。 As a place to live and do business there is almost no parallel in Asia, with Hong Kong providing the best of both worlds with one foot planted squarely in its colonial British past, and the other in the fast-moving melee that is modem Southeast Asia, and Mainland China in particular. 作为居住和交易的地方，香港在亚洲几乎没有能与之相竞争的地点。香港有 最好的两个世界，一只脚在英国殖民地的历史中种植，另一只脚踏入快速结 束的近战中，发生在现代的南洋，特别是中国大陆。 A common nickname for Hong Kong is “The Pearl of the Orient,\" which goes a long way to suggesting how highly thought of and precious this place is on the world stage. Important it is too, as outside of London and New York, Hong Kong is arguably the most important global financial and service provider. 香港的一个常见昵称是 \"东方之珠\"，这在很大程度上说明了这里在世界舞台 上是多么的受人重视和珍贵。它也很重要，因为除了伦敦和纽约，香港可以 说是最重要的全球金融和服务提供者。

INTRODUCTION OF HK 介绍香港 summary Hong Kong by the Numbers 香港的数字 Hong Kong's population is around 7.2 million people 香港的人口约为720万。 With an area of 1104km2(426sqmi), it is one of Earth's most densely populated areas 香港占地1104平方公里（426平方英里），是地球上人口最密集的地区之一。 It is a collection of more than 200 islands 它是一个由200多个岛屿组成的集合体 Then, the, tiny fishing village became a British colony in 1842 following the ‘Opium Wars' due to its natural deep water harbor 1842年鸦片战争后，这个小渔村因其天然深水港而成为英国的殖民地。 Ceded to the PRC in 1997, it became “Hong Kong Special Administrative Region of the People's Republic of China” 1997年香港划归中国，成为 \"中华人民共和国香港特别行政区\"。 Hong Kong must retain a free market system of government for 50 years following its handover from British rule to Chinese in 1997 香港在1997年由英国统治移交给中国后，须保留50年的自由市场制度。 89.5% of locals speak Cantonese as their mother tongue, but English and Mandarin Chinese are the two ‘official' languages 89.5%的当地人以粤语为母语，但英语和汉语普通话是两种官方语言。 Despite being a tiny region, Hong Kong is the 44th largest economy in the world 尽管香港是一个很小的地区，但是世界上第44大经济体。

INTRODUCTION OF HK 介绍香港 summary Legal system based upon English 'Common Law' 英国 \"普通法系 \"为其基础的法律体系 Following easing of travel restrictions 47.3 million Mainland Chinese tourists visited Hong Kong in 2014 随着旅游限制的放宽，2014年有4730万中国大陆游客访港。 Mainland Chinese companies constitute 50% of all companies listed on the HK stock exchange 中国大陆公司占香港证券交易所所有上市公司的50%。 China is its largest export partner with 53.9% of exports, with the USA following with just 9.3 % 中国是其最大的出口伙伴，占其出口的53.9%，而美国仅占9.3%。 Hong Kong is one of the world's busiest container ports, being the busiest from 1987 to 1989, from 1992 to 1997, and from 1999 to 2004 香港是世界上最繁忙的集装箱港口之一，从1987年到1989年，从1992年到 1997年，以及从1999年到2004年，这三段时间都是最繁忙的港口。 Hong Kong is the 11th most popular destination for international tourists, with 27.7 million visiting in2014 香港是第11个最受国际游客欢迎的目的地，2014年有2770万游客。 Hong Kong airport was the 7th busiest in the world in 2014 在2014年，香港机场是世界上第七大最繁忙的机场。 The HK MTR (subway) has around 150 stations 香港地铁约有150个车站。

INTRODUCTION OF HK 介绍香港 Living in sHuonmg mKoanrgy 在香港生活 Due to its Western character and the frequency with which English is spoken, most expats really won't have any problem settling in in Hong Kong. 由于其西方特色和英语的使用频率，大多数外国人在香港定居不会有任何问 题。 Everything from opening a bank account through to ordering food is basically as convenient as you'd find in any Western country, and the local people are generally courteous, helpful, and hardworking. 从开通银行账户到采购食物，基本上和你发现的任何西方国家一样方便，而 且当地人一般都很有礼貌，乐于助人，而且勤奋工作。 Hong Kong is a foodie's paradise! Eating out is either extremely cheap, or rather expensive. Choosing from the wide variety of small local Cantonese kitchens will give any daring expat low cost, but tasty, local food. However this will necessitate learning to use chopsticks and to love Chinese food! 香港是美食家的天堂!外出就餐要么非常便宜，要么相当昂贵。从各种各样的 本地粤菜小参观中选择，可以为任何大胆的外籍人士提供廉价而美味的本地 食物。然而，这需要学会使用筷子，并热爱中国的食物! Western food generally commands Western prices, however Hong Kong is much loved by famous chefs, with restaurants there by Gordon Ramsay and Jamie Oliver to name but two, and that doesn't include the many extremely luxurious restaurants to be found in the many 5+ star hotels which are located everywhere. 西方的食物一般都采用西方的价格，然而香港却深受名厨的喜爱。厨师的喜 爱，Gordon Ramsay和Jamie Oliver的餐厅就是其中之一，这还不包括许多 五星级以上的酒店里的许多极其豪华的餐厅，这种餐厅遍地都是。 A general rule of thumb will be to avoid the very busy CBD or touristy areas, not because the food is bad, but because restaurants here charge a premium. This goes for shopping too.

INTRODUCTION OF HK 介绍香港 一般的经验s告u诉m我m们a要r避y开非常繁忙的中央商务区或旅游区，不是因为食物 不好，而是因为这里的餐馆收费很高。这也适用于购物。 Since Hong Kong has no sales tax the purchasing of things like groceries, clothes, and electronics is markedly cheaper than in other places, such as Mainland China for example. This makes it perfect for shopaholics! Not only can large international brands, such as Louis Vuitton, be purchased here more cheaply than in almost any other place, but Hong Kong has an abundance of markets catering to every taste, from mobile phones through to ladies' underwear! How 'real' everything is in these markets is debatable, but there are certainly amazing bargains to be found for the canny shopper. 由于香港没有销售税，购买诸如杂货、衣服和电子产品的价格明显比其他地 方便宜，例如中国大陆，这使其成为购物狂的完美选择!在这里不仅可以买到 大型国际品牌，如路易威登，比其他任何地方都要便宜。而且香港有大量的 市场，满足各种口味，从手机到女士内衣，应有尽有。这些市场上的东西有 多 “真实”是值得商榷的，但对于精明的购物者来说，肯定会有惊人的便宜 货可寻。 However, it is an expensive place to live in, with housing and rental costs soaring in recent years to the extent that local people on low incomes are priced out of buying property completely regardless of how far out from the city it is. 然而，它是一个昂贵的居住地，近年来住房和租金成本飙升，以至于当地低 收入者完全无法购买房产，不管它离城市有多远。 Renting an apartment gets progressively more expensive the closer into the city (Kowloon and Hong Kong) you get, and while expats will probably find it possible to rent their own place, many younger foreigners and indeed locals prefer to share an apartment with others in order to keep costs manageable. 越靠近城市（九龙和香港），租房的费用就越高，虽然外籍人士可能会租到 自己的房子，但许多年轻的外国人和当地人更愿意与他人合租，以控制成本。 Many expats like to live on Lantau Island which is not connected to the most urban part of Hong Kong, yet is not far away by ferry or MTR. This island is one of the greenest and most beautiful areas in the territory, and is known for its lovely

INTRODUCTION OF HK 介绍香港 beaches. summary 许多外籍人士喜欢住在大屿山，这里与香港最繁华的地方隔绝，但乘坐渡轮 或地铁也不远。这个岛是香港最绿色和最美丽的地区之一，并以其美丽的海 滩而闻名。 For those of us looking to settle in Hong Kong with families the healthcare is very important, and the Hong Kong health service is generally rated as excellent and perhaps partly responsible for the longevity of Hong Kongers who are the 3rd longest living people in the world. Anyone with an HK ID card, or children classed as residents who are under 11, are entitled to free healthcare, much in the same way as the NHS works in the UK. There can be queues and waiting times, but the service is first rate and there are more expensive private options available for those expats with comprehensive medical coverage or more money to allocate to health care. 对于那些希望带着家人在香港定居的人来说，医疗保健是非常重要的，香港 的医疗服务普遍评为优秀，这也许是香港人长寿的部分原因，香港人是世界 上第三长寿的人。任何持有香港身份证的人，或被列为居民的11岁以下儿童， 都有权享受免费医疗，这与英国国家医疗服务体系的运作方式基本相同。但 是可能会出现排队和等待的情况，但服务是一流的，对于那些拥有全面医疗 保险或有更多资金用于医疗保健的外籍人士来说，还有更昂贵的私人诊所。 Not only are there modern, efficient, and affordable public transport options , but links to neighboring Macau and Mainland China are also easily accessible. Driving is prohibitive, as both cars and parking are very expensive. This is due to the local government's wish to reduce congestion and pollution. 不仅有现代化的、高效的和负担得起的公共交通，而且与邻近的澳门和中国 大陆的联系也很方便。由于汽车和停车费用都非常昂贵，所以开车是不可能 的，因为当地政府希望减少拥堵和污染。 Honestly speaking though, public transport is so good, and Hong Kong is such a small area, that it is fairly unlikely that any journey would take longer than an hour or so!

INTRODUCTION OF HK 介绍香港 坦白说，香s港u的m公m共a交r通y非常好，而且香港的面积很小，任何旅程都不可能 超过一个小时左右。 Since it has strong British links, entertainment such as Western movies, TV shows, theatre, and sporting events, play a large part in local life. Unlike neighboring China, it's possible to buy the latest books, see the latest Hollywood blockbusters, and go to see the biggest global stars in concert in Hong Kong. Add this to heaving bar areas such as Wan Chai and Lan Kwai Fong, and you will find that there is never a dull moment if you're in the mood for some fun. 由于香港与英国有着密切的联系，西方电影、电视节目、戏剧和体育赛事等 娱乐活动在当地生活中占有很大的比重。与邻近的中国不同，在香港可以买 到最新的书籍，看到最新的好莱坞大片，并去看全球最大的明星的演唱会。 再加上像湾仔和兰桂坊这样热闹的酒吧区，你会发现，如果你想找点乐子， 永远不会有无聊的时刻。 For those who prefer more sedate activities, Disneyland Hong Kong will entertain the kids, and as mentioned before, the territory is known for its beaches, wetlands, and countryside hiking and hill walks. 对于那些喜欢安静活动的人来说，香港迪斯尼乐园将为孩子们提供娱乐，正 如之前提到的，香港以其海滩、湿地和乡村徒步旅行和山地行走而闻名。 The proximity of Hong Kong to the tropic of Cancer gives it a subtropical climate which is humid, warm, and frequently stormy. It is not a temperate place to live, and so expect to need summer clothing and air conditioning on in your apartment for most of the year. 香港靠近北回归线，属于亚热带气候，湿润、温暖，经常有暴风雨。它不是 一个适合居住的地方，因此预计在一年中的大部分时间里，你需要穿上夏天 的衣服，在公寓里开着空调。 The summer can be very hot, and so beach fans will be able to enjoy a trip to the seaside and getting a tan right on their doorstep. 夏天可能非常炎热，因此，海滩爱好者将能够享受到海边之旅，在家门口就 能晒到太阳。

INTRODUCTION OF HK 介绍香港 Although thseuhemat amndahruymidity can be a little oppressive at its peak, the winter is never that cold. Temperatures stay mild, not falling to much less than 10 degrees C, and it is notoriously dry, with most of Hong Kong's rain coming between May and September, the Monsoon season. 虽然高峰期的热度和湿度会让人感到有些压抑，但冬天不会那么冷。气温保 持温和，不会降到10摄氏度以下，而且是出了名的干燥。香港雨季在5月至9 月，即季风季节。 Finally, Hong Kong's location in the far south of China and in touching distance of South East Asia means that it's perfect for those of us with itchy feet. Not only does it offer a gateway into the vast and wonderful Mainland China itself, but it is close to East Asian neighbors Japan, Taiwan, and Korea. 最后，香港位于中国的最南部，与东南亚近在咫尺。这意味着它是我们这些 爱旅游人的完美选择。它不仅提供了进入广阔而美妙的中国大陆本身的门户， 而且靠近东亚邻国日本、台湾和韩国。 To the south and south west we find the Philippines, Thailand, Vietnam, Laos, Cambodia, and Myanmar; as well as India, Singapore, Indonesia, and Malaysia being a little further. 在南部和西南部有菲律宾、泰国、越南、老挝、柬埔寨和缅甸；以及印度、 新加坡、印度尼西亚和马来西亚。 In comparison with the rest of the world it's even reasonably close to Oceania, with only an 8 hour flight required to reach Brisbane. 与世界其他地区相比，它甚至更靠近大洋洲，只需要8小时的飞行就可以到 达布里斯班。 Whilst Hong Kong isn't close to the West, it does give residents an unparalleled base from which to explore all of the treasures that Asia has to offer, and with budget airlines like Dragonair and HK express popping up all of the time, flights aren't even expensive. 虽然香港并不靠近西方，但它确实为居民提供了一个无与伦比的基地，可以 探索亚洲所提供的所有宝藏，而且随着像港龙航空和香港快线这样的经济型

INTRODUCTION OF HK 介绍香港 航空公司不s断u涌m现m，a航r班y都不贵。 Whether you are coming for a few months or a few years, you will be guaranteed to enjoy your stay in Hong Kong. There is so much to do, wonderful scenery, and it offers a safe and secure environment for work, play, and of course for our families too. As a former British colony English is widely spoken, and Western brands and activities are never far away. Couple this with the ancient Chinese culture and you've got yourself an amazing, soft landing in Asia that is both friendly and exciting. 无论你是否待几个月还是几年，你都会享受香港的生活。这里有很多事情可 做，风景优美，而且为工作、娱乐，当然也为我们的家庭提供了一个安全和 可靠的环境。作为一个前英国殖民地，英语被广泛使用，西方的品牌和活动 从未远离过。再加上古老的中国文化，你就有了一个令人惊奇的、软着陆的 亚洲，既友好又令人兴奋。

HK'S BUSINESS ENVIRONMENT香港商业环境 Performance report In the last chapter we discussed Hong Kong, and looked at why it is such a great place to live. But more importantly, it is an excellent place to do business. 在上一章中，我们讨论了香港，并探讨了为什么它是一个如此适合居住的地 方。但更重要的是，它是一个做生意的好地方。 So in this chapter we will look at why starting a business in Hong Kong is a very good idea indeed for foreign companies, who it would suit, and why its business environment is so conducive to doing business successfully in Asia. 因此，在本章中，我们将探讨为什么在香港创业确实是一个非常好的主意。 吸引外国公司，它适合谁，以及为什么它的商业环境如此有利于外国公司在 亚洲成功开展业务。 Location 地点 Just as Hong Kong is perfect for travelers, its location also favors foreign businesses who are seeking a foothold in Asia. Due to its proximity to China in particular, Hong Kong is the base of Asian operations for many foreign companies. In fact, around two thirds of all investment into the Mainland comes through Hong Kong, mainly due to foreign companies setting up a Hong Kong business first in order to do this more easily. 正如香港是旅行者的理想之地，其位置也有利于在亚洲寻求立足点的外国企 业。由于毗邻中国，香港是许多外国公司的亚洲业务基地。事实上，约有三 分之二的投资进入中国是通过香港的，主要是由于外国公司先在香港设立业 务，以便更容易做生意。 Whilst Singapore offers a similar business environment, Hong Kong's relationship with China and closeness to Taiwan, Japan, and Korea make it preferable for many companies. 虽然新加坡提供了一个类似的商业环境，但鉴于香港与中国的关系，靠近台 湾、日本和韩国的地理环境，使其成为许多公司的首选。 Economic System

HK'S BUSINESS ENVIRONMENT香港商业环境 经济体系 Performance report Hong Kong is an extremely free economy, providing a very 'friendly' environment to business. Some say that this is down to the entrepreneurial spirit of the native Cantonese Hong Kongers, but it's almost certainly also due to the fact that the local government firmly takes a back seat when it comes to matters of business and the economy. 香港是一个极其自由的经济体，为商业提供了一个非常 \"友好 \"的环境。有人 说，这归功于本地广东香港人的创业精神，但几乎可以肯定的是，这也是由 于当地政府在涉及商业和经济事务时，坚定地将其置于重要位置。 This has resulted in Hong Kong being a free trade, free enterprise zone, with comparatively few taxes, duties, and fees levied from the population, on businesses, and on imports. 这使得香港成为一个自由贸易和自由企业区，向居民、企业和进口产品征收 的税款、关税和费用相对较少。 Where taxes are charged, they' re very low, with corporate income tax being pegged at only 16.5% , and personal individual income tax from just 2 to 17%. 那里税收非常低，企业所得税仅为16.5%，个人所得税仅为2-17%。 In addition, there are no goods and services taxes, sales taxes, or VAT (value added tax). You will also find that there are no capital gains taxes, no taxes on income derived from outside of Hong Kong, and no dividend taxes. 此外，没有商品和服务税、销售税或增值税（增值税）。你还会发现，这里 没有资本利得税，也没有对来自香港以外的收入征税，而且没有股息税。 Unlike Mainland China it is possible to bring in or export capital freely, and any profits or dividends from your Hong Kong company may also be exported back to your country of origin without hitch too. Foreign exchange is tightly regulated in Mainland China, but again free in Hong Kong, and so with the freedom to move money around and a low tax burden it's clear that it's a friendly place to do business as a branch company and also to invest into.

HK'S BUSINESS ENVIRONMENT香港商业环境 与中国大陆不P同e的rf是or，m香a港nc公e司r可ep以o自rt由地引进或输出资本，而且香港公司 的任何利润或红利也可以出口到你的原籍国家，没有任何障碍。外汇在中国 大陆受到严格监管，但在香港则是自由的，因此，随着资金的自由流动和低 税负，很明显，这是一个友好的地方，可以作为一个分支机构做生意，也可 以投资于此。 Hong Kong's Close Relationship with the PRC 香港与中国的密切关系 China is going to be mentioned a lot when we discuss starting a business in Hong Kong, and this is due to the latter being a perfect vehicle with which to enter the second largest economy. 当我们讨论在香港创业时，中国经常提及，这是因为后者是进入第二大经济 体的一个完美工具。 As Hong Kong's largest trading partner, the relationship between it and the PRC is inextricably linked. 作为香港最大的贸易伙伴，香港与中国之间的关系是密不可分的。 This close relationship is actually useful for foreign businesses looking to break into the Chinese market though, as there are certain 'perks' offered to Hong Kong companies on the Mainland that others will not benefit from.

HK'S BUSINESS ENVIRONMENT香港商业环境 这种密切的关P系e实rf际or上m对a希nc望e打r入ep中o国rt市场的外国企业很有帮助。不过，由 于香港公司在内地享有某些 \"特权\"，因此，他们在内地的业务也会受到影响， 其他人将无法从中受益。 These 'perks' arise chiefly through CEPA (Closer Economic Partnership Agreement), a free trade agreement between China and Hong Kong that has been in place since 2003. 这些 \"好处 \"主要是通过CEPA（更紧密经贸关系协定）产生的。中国和香港 之间的协议自2003年以来一直在实施。 CEPA includes: CEPA包括： Zero tariffs on 90% of Hong Kong imports into the PRC if the products are classified as 'Made in HongKong'  如果香港进口到中国的产品被归类为 \"香港制造\"，90%的产品征收零关税。  Service providers in Hong Kong have easier access to the China market  香港的服务供应商更容易进入中国市场  Hong Kong SMEs are granted lower thresholds for setting up a WFOE in China (or other company types) than other foreign companies from different countries  香港中小企业在中国设立外商独资企业（或其他公司类型）的门槛低于其 他不同国家的外国公司。  Chinese enterprises can take advantage of the following Hong Kong services in order to benefit their operations abroad: Advertising, accountancy, audiovisual, banking, construction and real estate, convention and exhibition services, distribution services, freight forwarding, insurance, legal, logistics, management consultancy, medical and dental, securities, storage and warehouse services, telecommunications, tourism and transport.  中国企业可以利用下列香港服务，以获得好处。他们在国外的业务包括广 告、会计、视听、银行、建筑和房地产、会议和展览服务、分销服务、货运 代理、保险、法律、物流、管理咨询、医疗和牙科、证券、储存和仓库服务、

HK'S BUSINESS ENVIRONMENT香港商业环境 电信、旅游和P运e输rf。ormance report However it is important to note that CEPA demands that a service company be based in Hong Kong for three to five years; be liable to pay tax; and employ 50 percent of its workforce locally, in order to benefit. 然而，必须注意的是，CEPA要求服务公司在香港运营3至5年；有责任纳税； 并在当地雇用50%的劳动力，才能受益。 Hong Kong company registration is one of the most popular 'routes' into the Chinese market for foreign investing companies due to the benefits granted to Hong Kong companies above others by the PRC. 香港公司注册是外国投资公司进入中国市场最受欢迎的 \"途径 \"之一，因为中 国给予香港公司的利益高于其他公司。  Using a Hong Kong company as your investment vehicle for entry into China is more secure as it is governed by Hong Kong common law and not Chinese law which is more complex and less familiar to foreigners.  使用香港公司作为进入中国的投资工具更有保障，因为它受香港普通法管 辖，而不是中国法律，因为中国法律更复杂，外国人不太熟悉。  Many Chinese companies also have a Hong Kong subsidiary, and so it's possible to deal with them from a purely Hong Kong standpoint without suffering the vagaries of China and its legal and financial systems.  许多中国公司也有一个香港子公司，因此有可能从纯粹的香港立场出发与 它们打交道，而不会遭受中国及其法律和金融体系的变化影响。  Hong Kong's banking and finance are world-class, and they have an intimate knowledge of China's business systems and environment, therefore being able to give sound advice, as well as having branches in most Mainland cities.  香港的银行和金融是世界级的，他们对中国的商业系统和环境有深入的了 解，因此能够提供合理的建议，并且在大多数内地城市都有分支机构。  Dividends to shareholders are exempt from tax.  给股东的红利是免税的。

HK'S BUSINESS ENVIRONMENT香港商业环境  Hong KonPg ecarnfobre musaednacsearneopffoshrotre RMB clearing centre as it is mainly immune to the RMB's value fluctuations which would affect Chinese companies, so companies in the PRC can funnel funds to Hong Kong and then invest them globally or back into China easily and with peace of mind.  香港可以作为离岸人民币清算中心，因为它主要不受人民币价值波动的影 响，这将影响到中国的公司，所以中国的公司可以将资金输送到香港，然后 在全球或回到中国进行投资，这是很容易和让人放心的。 APEC Membership 亚太经合组织成员 As a member of APEC, Hong Kong also benefits from the trade agreements decided by the many members in Asia and Australasia. This means that if your focus lies outside of China alone, say in other local countries such as Thailand or the Philippines for example, the formal trade association and common market of the APEC members makes doing business with other countries more streamlined, and there are firm rules in place governing how business activities must take place, not to mention lower tariffs for certain goods, services, and activities between member states. 作为亚太经合组织的成员，香港也从亚洲和大洋洲许多成员决定的贸易协定 中受益。这意味着，如果你的重点是在中国以外的地方，例如在泰国或菲律 宾等其他当地国家，正式的贸易协会亚太经合组织成员的共同市场使与其他 国家的商业活动更加简化，并且有坚定的规则来指导商业活动必须如何进行， 更不用说成员国之间某些商品、服务和活动的低关税。 Overall, despite Hong Kong being a region of China, its business environment is that of many sovereign Western countries. Not only is its low tax burden extremely encouraging for would-be Hong Kong business owners, its close ties to China with CEPA make it a very stable base from which to enter the PRC's market too. 总体而言，尽管香港是中国的一个地区，但其商业环境与许多西方主权国家 一样。香港的低税负不仅对未来的香港企业主来说是非常鼓舞人心的，其与 中国的紧密联系与CEPA使其成为进入中国市场的一个非常稳定的基地。

HONG KONG COMPANY TYPES 香港公司类型 There are 6 company types in Hong Kong which foreign businesses could choose to set up: 香港有6种公司类型供外国企业选择设立。 1. Hong Kong Limited Company 1.香港有限责任公司 2 .REPRE-SENTATIVE OFFICE 2.代表机构 3. BRANCH OFFICE (NON HK COMPANY) 3.分支机构（非香港公司） 4. PARTNERSHIP 4.合伙企业 5. SOLE PROPRIETOR-SHIP 5.独资企业 6. JOINT VENTURE 6.合资企业 Hong Kong Limited Company 香港有限公司 This is, basically, a regular Hong Kong company that is generally owned by shares, either traded publically or privately. Were a foreign business to set up this kind of company it would be a standalone company not connected by law with the foreign organization abroad, despite being able to work together. 基本上，这是一个普通的香港公司，一般由股份拥有，要么公开交易，要么 私下交易。如果一个外国企业成立这种公司，它将是一个独立的公司，尽管 可以一起工作，但法律上与国外的组织没有联系。

HONG KONG COMPANY TYPES 香港公司类型 Since it is a local company it can perform any kind of business within its scope, make profits, and is liable for corporate taxes where required. It will also be looked on favorably by lenders should loans or investment be required. 由于它是一家本地公司，它可以在其范围内从事任何类型的业务，赚取利润， 必要时承担公司税。如果需要贷款或投资，贷款人看好它。 This type of company must be staffed by a local director and secretary, but it will also be able to hire foreign staff, and could also have a foreign director. 这种类型的公司必须由当地的董事和秘书组成，但它也能够雇用外国员工， 也可以有一名外国董事。 It must have a local Hong Kong office address. 必须有一个本地的香港办公室地址。 The books must be kept up-to-date by the secretary, accounting and taxes must be filed, and the company will surrender its accounts for an annual audit, but the accounts do not need to be filed publicly. 账簿必须由秘书不断更新，会计和税收必须存档，公司将交出账目进行年度 审计，但账目不需要公开存档。 Profits may be sent abroad to a foreign investing company. 利润可以送到国外的外国投资公司。 Stamp duty will be paid on any transferred shares. 任何转让的股份都要支付印花税。 A local company which acts as a subsidiary of the foreign investing parent company is liable for its own debts, removing this responsibility from the overseas company. 作为外国投资母公司的子公司的当地公司对自己的债务负责。承担自己的债 务，免除海外公司的责任。 Closing a local company is not simple as it would need to be liquidated or deregistered legally and with the correct government bodies.

HONG KONG COMPANY TYPES 香港公司类型 关闭一家本地公司并不简单，因为它需要合法地进行清算或注销，并且与正 确的政府机构合作。 Representative Office 代表处 A representative office is a very special kind of company that may not undertake in any profit- driving business activities in Hong Kong. 代表处是特殊的公司，不得在香港从事任何驱动利润的商业活动。 It allows foreign companies to have a physical presence in Hong Kong and liaise with clients, suppliers, and manufacturers, and perform limited tasks such as market research, knowledge sharing, and advertising and promotions. 它允许外国公司在香港设立实体机构，与客户、供应商和制造商联络，并执 行有限的任务，如市场研究、知识共享以及广告和促销。 A rep office can be staffed by foreigners, and doesn't require a high level of investment like setting up a full' company so it would be perfect for a foreign business who, for instance, have clients in Hong Kong who require face-to- face servicing, but who do business directly with the foreign parent company abroad. 代表处可以由外国人担任工作人员，并且不需要像建立一个完整的公司那样 进行高水平的投资，因此它非常适合外国企业，例如，在香港有需要面对面 服务的客户，但他们直接与外国母公司在国外开展业务。 Branch Office 分支机构 A foreign company's branch office in Hong Kong is seen as a foreign company based there. In terms of legal and tax requirements it is fairly similar to a local limited company (see above), but setting up one requires many details of the foreign investing company to be provided such as recent accounts, business incorporation certificate, etc. 一家外国公司在香港的分公司被视为一家以香港为基地的外国公司。在法律 和税收要求方面，它与本地有限公司（见上文）相当相似，但设立一个公司

HONG KONG COMPANY TYPES 香港公司类型 需要提供外国投资公司的许多细节，如最近的账目、企业注册证书等。 Like the local limited company, a foreign branch office in HK must abide by local business and tax rules, most notably being the public filing of accounts and taxes, and undertaking an annual accounting audit. Director and shareholder information must also be updated annually. 与当地的有限公司一样，在香港的外国分公司必须遵守本地的商业和税收规 则，最明显的是公开提交账目和税收，并进行年度会计审计。董事和股东的 信息也必须每年更新。 Since a branch company is an overseas company in Hong Kong, it may be that there are tax benefits regarding its profits and losses which are specific to its home country that Hong Kong does not offer. Due to this it may be preferable over a local HK company acting as subsidiary as this company would not be liable for these benefits. 由于分公司是香港的海外公司，它的利润和亏损可能会有香港不提供的特定 国家的税收优惠。因此，它可能比作为子公司的香港本地公司更受欢迎，因 为该公司将不承担这些利益。 Closing a branch office is easy, as the HK companies’ registry simply needs to be notified that the branch company is no longer doing business in Hong Kong. 关闭一个分支机构很容易，因为香港公司注册处只需通知他们，分公司已不 再在香港开展业务。 Partnership 合伙企业 A partnership in Hong Kong is not a regular company as such, rather it is defined as: “The relation between persons carrying on a business in common with a view of profit.\" 在香港，合伙企业并不是普通的公司，而是定义为：\"以盈利为目的，共同经 营业务的人之间的关系\"。

HONG KONG COMPANY TYPES 香港公司类型 Should the partners choose to register with the Registrar of Companies the partnership will be known as a limited partnership, otherwise it will be classified as a general partnership. 如果合伙人选择在公司注册处注册，该合伙企业将被称为有限合伙企业，否 则将被归类为普通合伙企业。 The differences between the two are that in a general partnership all partners are liable for debts and obligations of the partnership, whereas in the limited partnership at least one partner must be a general partner and be fully liable, whereas others may be limited partners who are liable only for capital they put into the venture. 两者的区别在于，在普通合伙企业中，所有合伙人都对合伙企业的债务和义 务负责，而在有限合伙企业中，至少有一个合伙人必须是普通合伙人，并承 担全部责任，而其他人可能是有限合伙人，只对他们投入企业的资本负责。 In addition, limited partners may not manage the partnership, nor may they dissolve the partnership. Decisions must also be made as a group. 此外，有限的合伙人不能管理合伙人制度，也不能解散伙伴关系。决策也必 须作为一个团体做出。 Like other types of the company, a partnership may remit profits to a foreign business. If any of the partners are limited companies, they will be required to file accounts and be annually audited as normal, but the partnership as an entity has no requirement to file them. 与其他公司类型一样，合伙企业可以将利润汇给外国企业。如果任何一个合 伙人是有限公司，他们将要求提交账目并接受年度审计。但合伙企业作为一 个实体不需要提交账目。 Sole Proprietorship 独资企业 A sole proprietorship is the easiest Hong Kong company to start, and is a one man company where the proprietor and company is one and the same.

HONG KONG COMPANY TYPES 香港公司类型 独资公司是最容易开办的香港公司，它是一个人的公司，经营者和公司是同 一个人。 Due to this all debts and obligations belong to the individual, as opposed to the limited liability of a regular limited company. 由于这一点，所有的债务和义务都属于个人，而不是普通有限公司的有限责 任。 All that is required to open a sole proprietorship is a business license which should be renewed a month before its expiry should the venture be continuing. 开办独资企业所需要的只是一张营业执照，如果企业继续经营，应在到期前 一个月更新。 Hong Kong derived profits are taxed as normal, but sole proprietorships are taxed at the slightly lower rate of 15% which is a minor benefit. 源自香港的利润照常纳税，但独资企业的税率略低，为15%，这是一个小小 的好处。 Joint Venture 合资企业 A joint venture is formed between two companies, in the hope that their cooperation will be mutually beneficial. For a foreign company, it may be beneficial to enter into a joint venture with a local company who already has advanced knowledge and networks in Hong Kong, allowing the business ‘a head start.' 合资企业是由两家公司组成的，希望他们的合作能够互惠互利。对于一家外 国公司来说，与一家已经在香港拥有先进知识和网络的本地公司建立合资企 业可能是有益的，这样可以使其企业'获得领先优势'。 A joint venture is legally a normal company in Hong Kong which is legally separate from the 2 companies who together form it. 在香港，合资企业在法律上是两家独立的公司合并成的一个普通的公司。

HONG KONG COMPANY TYPES 香港公司类型 The component parties' liability is limited to their share of capital investment in the joint venture company. 组成方的责任仅限于其在合资公司中的资本投资份额。 In terms of formation, and legal and tax obligations, a joint venture is the same as a foreign branch company. 在组建以及法律和税收义务方面，合资企业与外国分公司是一样的。

SET TING UP YOUR HONG KONG COMPANY 建立香港公司 When starting a business in Hong Kong there are several procedures to follow. Let's examine them in this chapter. 香港创业需要遵循几个程序，让我们在本章中进行研究。 Setting up a Hong Kong Ltd Company, Foreign Branch Company, and Joint Venture 设立香港有限公司、外国分公司和合资企业 Here is the process for setting up a local Hong Kong limited company, as well as foreign and joint venture companies: 以下是设立香港本地有限公司以及外国公司和合资公司的程序： 1. Choose the company type which suits the needs of the business that you're going to undertake (see chapter 3). 1. 选择适合你要开展的业务需要的公司类型（见第三章）。 2. Choose an appropriate name for the company. The name must be unique and not already registered in Hong Kong - this can be checked using the HK companies registry's Cyber Search Centre or at the Queensway government office. 2. 为公司选择一个合适的名称。该名称必须是唯一的，并且尚未在香港注册- 这可以通过香港公司注册处的网络搜索中心或在金钟道政府办公室查询。 3. Now register the company. This can be done at the Queensway government office in person, or online using the e-registry. You will need to provide an incorporation form (Form NNC1 [for company limited by shares] or Form NNC1G [for company not limited by shares]), a copy of the company's articles of incorporation, and a Notice to Business Registration Office (IRBR1). 3. 注册该公司。这可以在Queensway政府办公室亲自完成，或在网上使用电 子注册表。你需要提供一份公司注册表（NNC1表[适用于股份有限公司]或 NNC1G表[适用于非股份有限公司]），一份公司章程的副本，以及一份给商

SET TING UP YOUR HONG KONG COMPANY 建立香港公司 业注册办公室的通知（IRBR1）。 4. Download or collect the new company's certificate of incorporation and business registration certificate. 4.下载或收集新公司的注册证书和商业登记证书。 Please note, the procedure above is also almost the same for setting up a foreign company in Hong Kong (i.e. a branch office) and a joint venture, but when registering the company evidence of the foreign parent company's incorporation will also need to be provided in the form of its articles of association, certificate of incorporation, and a copy of its latest accounts. 请注意，上述程序对于在香港设立外国公司（即分公司）和合资企业也几乎 是一样的，但在注册公司时，还需要提供外国母公司的公司章程、公司证书 和最新账目副本等形式的证据。 Each of these 3 companies will be required to keep their accounts, file them quarterly or yearly, and undergo an annual accounting audit. 这3家公司都要求保存其账目，每季度或每年提交一次，并接受年度会计审 计。 Setting up a Representative Office, Sole Proprietorship, Joint Venture, and Partnership 设立代表处、独资企业、合资企业和合伙企业 These companies' set up is less complex, with the organizations generally only needing to apply for a business registration certificate. A representative office will also need to register under the Companies Ordinance. 这些公司的成立没有如此复杂，机构一般只需要申请商业登记证。代表处也 需要根据《公司条例》进行注册。 A sole proprietorship is not incorporated at all. 独资企业根本就不是公司。

SET TING UP YOUR HONG KONG COMPANY 建立香港公司 Purchasing a company 购买一家公司 Some foreign businesses decide that an effective way to enter the Hong Kong market is to purchase a ‘shelf company.' This is a company which has already been incorporated in Hong Kong, and therefore helps them to avoid the company set up completely and start trading straight away. It may be, especially if the company is already in the same niche as the foreign owner, that the brand recognition and customer base of the purchased company can help them to get better results more quickly than starting from scratch. 一些外国企业认为进入香港市场的有效方法是购买 \"空壳公司\"，这是已经在 香港注册成立的公司，因此可以帮助他们完全避免公司的成立，直接开始交 易。也许，特别是如果该公司已经与外国业主处于相同的利基市场，购买的 公司的品牌知名度和客户基础可以让他们比从头开始更快地获得更好的结果。 Trademarks & IPR 商标和知识产权 Should your company have trademarks or other IPR registered elsewhere, it's important to note that a part of the company set up process in Hong Kong would be to register these separately here too. 如果公司在其他地方注册了商标或其他知识产权，重要的是在香港设立公司 的过程中，也要在这里单独注册。 Having registered a local or an overseas limited company with the Companies Registry, or obtained a business registration from the Business Registration Office, a company is still required to apply for the registration of its trademarks with the Trade Marks Registry in order to obtain the protection under the Trade Marks Ordinance. By not registering them again in Hong Kong, you risk IPR theft or conflict. 在向公司注册处注册了本地或海外有限公司，或从商业登记处获得商业登记 后，公司仍需向商标注册处申请注册其商标，以获得《商标条例》的保护。 如果不在香港再次注册，就会有知识产权被盗或冲突的风险。

STAFF AND LABOUR REQUIREMENTS 职员及其工作情况 work summary All employers must be aware of the information about staff employment contained in the Hong Kong Labor Ordinance (PDF). 所有雇主都必须了解《香港劳工条例》中关于职员就业的信息（PDF）。 This ordinance applies to all local and foreign employees in Hong Kong, and employment contracts must abide by its stipulations. 该条例适用于所有在香港的本地和外国雇员，雇佣合同必须符合其规定。 Key Points about Staff and Employer Obligations And Rights 关于员工和雇主的义务和权利的重要信息 Here are some key points: 以下是一些关键点：  The minimum wage in Hong Kong is HK$30 per hour.  香港的最低工资是每小时30港元。  Every employee must have no less than one day off per week (7 days).  每个员工每周必须有不少于一天的休息时间（7天）。  Staff are entitled to between a minimum of 7 up to 14 days holiday per year of employment, and this is calculated by years of service.  员工有权享受每年至少7至14天的假期。这是按服务年限计算的。 The Mandatory Provident Fund Schemes Ordinance requires that every employer in Hong Kong contributes an amount equal to at least 5% of an employee' s salary (up to a maximum salary of HK$ 30,000 per month) to a retirement scheme that is registered as an MPF scheme. Every employee is also required to contribute at least 5% of their salary (subject to a minimum salary of HK$7,100 per month and up to a maximum salary of HK$30,000 per month) to the scheme.  《强制性公积金计划条例》规定，香港的每位雇主都要向注册为强积金计 划的退休计划供款，数额至少相当于雇员薪金的5%（最高为每月薪金30,000 港 元 ） 。 每 位 雇 员 也 必 须 向 该 计 划 供 款 至 少 5% 的 薪 金 （ 最 低 薪 金 为 每 月

STAFF AND LABOUR REQUIREMENTS 职员及其工作情况 wo7,1r0k0港su元m，m最高a薪ry金为每月30,000港元）。  Employers must provide insurance under the Employees Compensation Ordinance covering workplace accident.  雇主必须根据《雇员补偿条例》提供保险，涵盖工作场所意外。  Female employees are entitled to a minimum of 10 weeks of paid maternity leave, paid at four fifths of the rate of their regular pay.  女性雇员有权享受至少10周的带薪产假，工资为4美元。为正常工资的五 分之一。  Married and unmarried male employees are entitled to 3 days paid paternity leave, paid at four fifths of the rate of their regular pay.  已婚和未婚的男性雇员有权享受3天的带薪陪产假，工资为其正常工资的 五分之四。  Civil servants are entitled to 5 days paternity leave paid at full pay.  公务员有权享受5天带全薪的陪产假。  Sick leave is paid at four fifths of regular pay. Such leave may be accumulated at the rate of two days for each full month of employment during the first year of employment, and at the rate of four days for each month following that. Paid sick days are capped at a maximum of 120 days. Paid sick days only apply on periods of absence due to sickness of more than four consecutive days.  病假是按正常工资的五分之四支付的。在就业的第一年，这种假期可以按 每工作一整月两天的速度累积，之后每月按四天的速度累积。带薪病假的上 限为120天。带薪病假只适用于因病缺勤超过连续四天时间的。  Employees who have been employed for a minimum of 2 years are entitled to severance pay should they be made redundant or laid off.  受雇至少2年的员工有权获得离职金如果他们被裁员或解雇。  The amount of severance pay is two- thirds of a month's pay for each year of employment or two thirds of HK$22,500 (i.e., HK$15,000), whichever is less, up

STAFF AND LABOUR REQUIREMENTS 职员及其工作情况 wotorakmsaxuimmummpaayrmyent of HK$390,000.  遣散费的数额为每工作一年支付三分之二的月薪，或22,500港元的三分之 二（即15,000港元），以较低者为准，最高支付额为390,000港元。  Staff who have been employed under the same contract for at least 5 years are entitled to long service pay which is exclusive to severance pay as described above. The amount of long service pay is calculated by reference to the age of the employee and length of service at termination up to a maximum payment of HK$390,000.  根据同一合同受雇至少5年的工作人员有权享受长期的服务费是不包括上 述的遣散费的。长期服务金的数额是参照雇员的年龄和在临时公司的服务年 限来计算的，最高支付额为390,000港元。  Employment contracts are not required to be in writing in Hong Kong, however employers may wish to give a written contract, a copy of which must be provided to the employee as soon as it is signed by both parties. Employment contracts should include remuneration amount, pay period, end of year payment (if applicable), and length of notice required to be given by both parties.  在香港，雇佣合同不需要采用书面形式，但雇主可能希望提供书面合同。 希望提供一份书面合同，一旦双方签署了合同，就必须向雇员提供其副本。 雇佣合同应包括薪酬数额、薪酬期、年终付款（如适用）以及双方需要给予 的通知期限。  Based on the Hong Kong labour department's Employment Ordinance Rules on contract termination, if an employee is within the probation period, their services may be terminated by both employer or employee without notice during the first month, and with a minimum of 1 weeks’ notice following the first month. Following the probation period (or if there is no probation), unless dismissed for good cause, the employee is entitled to:  根据香港劳工部关于终止合同的《雇佣条例》规则，如果雇员在试用期内， 雇主或雇员都可以在第一个月内终止其服务，而无需通知，并在第一个月后 至少提前一个星期通知。试用期结束后（或如果没有试用期），除非有正当 理由被解雇，否则雇员有权获得 ：

STAFF AND LABOUR REQUIREMENTS 职员及其工作情况 worNkotsluesms thmanaonreymonth's notice of termination where the contract is deemed to be for one month renewable from month to month under the Employment Ordinance (i.e. where the employee has worked for 18 hours or more each week for a period of four weeks) and does not otherwise provide for the length of notice required to terminate the contract  如果根据《就业条例》，合同是一个月的，可逐月续签（即雇员在四周内 每周工作18小时或以上），并且没有规定终止合同所需的通知时间，则需要 不少于一个月的终止通知。  Seven days or the agreed period, whichever is the longer, where the contract is for one month renewable from month to month and the length of notice of termination is provided for in the contract, or in every other case (e.g. a fixed term contract), the agreed period, but not less than seven days in the case of a continuous contract.  如果合同期为一个月，7天或约定的期限，以较长者为准。可逐月延长， 且合同中规定了终止通知的长度，或在其他情况下（如定期合同），约定的 期限，但在连续合同的情况下不少于7天。  Seven days or the agreed period, whichever is the longer, where the contract is for one month renewable from month to month and the length of notice of termination is provided for in the contract, or in every other case (e.g,, a fixed term contract), the agreed period, but not less than seven days in the case of a continuous contract. The length of notice for the termination of employment contract mentioned above does not include annual leave and maternity leave.  如果合同期为一个月，7天或约定的期限，以较长者为准。可逐月延长， 且合同中规定了终止通知的长度，或在其他情况下（如定期合同），约定的 期限，但在连续合同的情况下不少于7天。 Alternatively, a contract of employment can be terminated without notice by either party agreeing to pay to the other a sum equal to the amount of wages which would have accrued to the employee during the requisite period of notice. 另外，雇佣合同可以不经通知而终止，只要任何一方同意向另一方支付一笔 相当于雇员在必要的通知期内应得的工资数额。

STAFF AND LABOUR REQUIREMENTS 职员及其工作情况 woEmrkplsoyuemes fmroamrOyverseas 来自海外的员工 Companies in Hong Kong are able to employ foreign staff. Aside from some stipulations of the different company types, where certain positions must be filled by local people, there is no limit on how many foreigners can work for a company. 香港的公司可以雇用外国员工。除了不同类型的公司有一些规定，即某些职 位必须由本地人担任外，对一个公司能有多少外国人工作没有限制。 Most Western people are granted between 3 to 6 months stays in Hong Kong, but they may not work while merely staying as a visitor. 大多数西方人获准在香港逗留3至6个月，但他们在逗留期间不能工作，只能 作为访问者。 In order to employ foreigners (non HK nationals) they will require an offer of employment and then apply for a working visa, and subsequent temporary ID card. The authorities will consider if a local person could fulfill the position being offered before granting permission to employ a foreigner, but since most foreigners perform quite specialized or senior roles in Hong Kong, this is unlikely to be an issue your company would face. 为了雇用外国人（非香港国民），他们需要得到聘用通知，然后申请工作签 证，以及随后的临时身份证。在批准雇用外国人之前，当局会考虑本地人是 否能胜任所提供的职位，但由于大多数外国人在香港从事相当专业或高级的 工作，不太可能是你的公司会面临的问题。

ACCOUNTING IN HONG KONG 香港的会计 Every company in Hong Kong who is entitled to do business (so not including a representative office) should maintain up-to-date accounts including receipts, payments, sales, and purchases of goods and assets and liabilities of the company. 每个在香港有权做生意的公司（所以不包括代表机构）都应该保持最新的账 目，包括收据、付款、销售和购买货物以及公司的资产和负债。 Key Points about Hong Kong Company 关于香港公司的重要信息 Accounting 会计  All records must be retained for 7 years minimum  所有记录必须至少保留7年  Director's report, profit and loss account, and balance sheet to be prepared annually  每年编制董事报告、损益表和资产负债表  All of the above accounts to be annually audited by a certified CPA and filed with the Hong Kong Inland Revenue Department (IRD)  上述所有的账目要由注册会计师进行年度审计，并提交给香港税务局。  Audited financial statements explained by directors to shareholders at AGM  董事在股东大会上向股东解释经审计的财务报表  AGMs must occur annually, with a maximum time of 15 months between them  股东大会必须每年举行一次，两次间隔时间最长为15个月。

ACCOUNTING IN HONG KONG 香港的会计  Companies must file their annual return with the Hong Kong Registrar of Companies within 42 days of the AGM occurring (this includes a certified copy of financial statements, and auditor's and director's report)  公司必须在股东大会召开后的42天内向香港公司注册处提交其年度报告 （包括财务报表的核证副本以及审计员和董事报告）。  Private companies aren't required to file annual statements with the registrar of companies, but are nonetheless obligated to undertake an annual accounting audit to be filed with the Hong Kong IRD。  私营公司不需要向公司注册处提交年度报表，但仍有义务进行年度会计审 计，并向香港税务局提交。  Private companies with share capital must also file within 42 days of their AGM, but the return will include the share capital of the company, director, secretary and shareholder details, money owed as debts, business names, and registered office address.  有股本的私人公司也必须在其股东大会后的42天内申报，但申报内容将包 括公司的股本、董事、秘书和股东的详细资料、所欠债务、企业名称和注册 办公地址。  Payroll records must be retained from the hiring of the first employee, and they will include employee information, role, remuneration, and other benefits, contributions to the MPF (pension fund), contract, and period of employment  薪资记录必须从雇用第一个雇员开始保留，它们将包括雇员信息、角色、 薪酬、其他福利、对MPF（养老基金）的缴款、合同和雇用期。  Should a member of staff's employment be terminated the company is obligated to inform the IRD  如果员工被解雇，公司有义务通知IRD。  Companies should annually report remuneration and benefits of employees who are eligible to pay tax on their Hong Kong income to the IRD

ACCOUNTING IN HONG KONG 香港的会计  公司应每年报告符合条件的雇员的薪酬和福利，就其在香港的收入向税务 局缴税

CONCLUSION 结论 公司应每年报告符合条件的雇员的薪酬和福利，就其在香港的收入向税务局 缴税 Taxation for Companies 公司税收 In Hong Kong the only direct form of taxation on any business is that of profits tax pegged at 16.5% and 15% for unincorporated organizations such as a sole proprietorship. Taxation is by Hong Kong's Inland Revenue Department (IRD). 在香港，对任何企业的唯一直接征税形式是与16.5%的利得税挂钩，对独资 企业等非法人组织则是15%。税收是由香港的税务局（IRD）负责。 The IRD takes what is called the 3 A's approach to taxation - Auditing after Assessment. Hong Kong takes auditing very seriously, as being heavy on fraud is a particular feature which makes Hong Kong a very low corruption area. IRD采取所谓的3 A方法来征税--先审计后评估。香港非常重视审计工作，因 为严重的欺诈行为是一个特殊的特点，使香港成为一个非常低腐败的地区。 Should a company not file its accounts carefully; the CPA will pick up these errors when auditing them and then duly pass them on to the IRD. This could harm the company's chances of getting loans and investment as well as influence customer trust, and bring the company much closer to scrutiny by the IRD in the future. 如果一个公司没有认真提交账目，注册会计师在审计时就会发现错误，然后 适当地把它们转给IRD。这可能会损害公司获得贷款和投资的机会，也会影 响客户的信任，并使公司在未来更接近IRD的审查。这可能会损害公司获得 贷款和投资的机会，影响客户的信任，并使公司在未来更接近IRD的审查。 In Hong Kong, the basic fiscal year of assessment is a 12 month period commencing from 1 April of any year and ending on 31 March in the following year. 在香港，基本会计年度是指从任何一年的4月1日起至下一年的3月31日止的12 个月期间。

CONCLUSION 结论 In general profits derived in Hong Kong will be taxable, but there are also notable sources of : 一般来说，在香港获得的利润将被征税，但也有一些值得注意的来源： ● Income which will not be taxed ● 不被征税的收入 ● Income derived from outside of Hong Kong ● 源自香港以外的收入 ● Profits from the sale of capital assets ● 出售资本资产的利润 ● Income that has already been taxed, such as from partnerships ● 已经征税的收入，如来自合伙企业的收入 ● Payments from stock borrowing and lending ● 来自股票借贷的付款 ● Dividends ● 股息 ● Interest income ● 利息收入 ● Capital gains ● 资本收益 ● Tax losses ● 税收损失 Companies in Hong Kong should also understand which expenses that are related to the creation of profits are tax deductible:

CONCLUSION 结论 香港的公司还应该了解哪些与创造利润有关的支出可以扣税： ● Rent on premises ● 房产租金 ● Bad debts ● 坏账 ● Interest on loans ● 贷款利息 ● Charitable donations ● 慈善捐款 ● Equipment and office repairs ● 设备和办公室维修 ● Foreign taxes ● 国外税收 ● Replacement equipment ● 更换设备 ● Scientific R&D expenses ● 科学研发费用 ● Certain training expenses ● 某些培训费用 ● Premises refurbishment ● 房舍整修 ● Trademark and IPR registration and purchase

CONCLUSION 结论 ● 商标和知识产权的注册和购买 ● Staff retirement scheme contributions ● 员工退休计划缴款 ● Royalties derived from the use of IP abroad ● 从国外使用知识产权获得的版权费 Expenses which cannot be related to the creation of profits are not tax deductible, and the following income is subject to profits tax: 不能与创造利润相关的费用不能扣税，以下收入要缴纳利得税： ◎Fees from the exhibition or use in Hong Kong cinema, television, film or tape, or any sound recording ◎在香港电影院、电视、电影或磁带、或任何声音记录的展览或使用费 ◎Grants, subsidies or similar financial assistance connected with a business conducted in Hong Kong ◎与在香港开展的业务有关的赠款、补贴或类似的财政援助 ◎Fees received for rental of movable property in Hong Kong ◎在香港租用动产所收取的费用 ◎Royalties from use of, or the right to use, certain types of intellectual property in Hong Kong ◎在香港使用或有权使用某些类型的知识产权所产生的版权费 It is interesting to consider that Britain's tax code, on which Hong Kong's was based, is a mind- boggling 17,000 pages long, whereas Hong Kong's is just 246. Given the simplicity of tax in Hong Kong, it makes being compliant easier and so a high value is put on self-assessment and honesty, and severe penalties are imposed upon offending companies who engage in tax evasion or fraud.

CONCLUSION 结论 有趣的是，香港的税法是以英国的税法为基础的，其长度达到了令人难以置 信的17000页，而香港的税法只有246页。鉴于香港税收的简单性，它使合 规变得更加容易，因此对自我评估和诚实的重视程度很高，并对从事逃税或 欺诈的违规公司实施严厉的处罚。 Given that corporate income tax (CIT) is so low, this cements Hong Kong as being a great place to run a company, and makes accounting and surrendering for tax that much easier as it is less complicated. 鉴于企业所得税（CIT）如此之低，这使香港成为一个经营公司的好地方， 并使会计和退税变得更加容易，因为它不那么复杂。 Taxation for Individuals 个人税收 Individual income tax (IIT) in Hong Kong can be said to be 'low' in the same way as the tax burden on companies is low in comparison to other developed countries. The IRD also has dominion over IIT, and the IRD website can always be referred to for thorough information. 香港的个人所得税（IIT）可以说是 \"低 \"的，这与税收负担相同。与其他发 达国家相比，中国对公司的投资较少。IRD还拥有对以下方面的支配权IIT， 以及IRD的网站可以随时参考全面的信息。 Individuals working for a company will be charged salary tax as the largest portion of their income tax, and this is charged at up to 17%. The only other way an individual can pay tax is if they are self- employed as a sole proprietor and in this case they will pay corporate income tax on profits charged at 15%. 为公司工作的个人将被征收工资税，作为其所得税的最大部分，其税率高达 17%。个人缴税的唯一其他方式是他们作为独资企业的自雇人员，在这种情 况下，他们将按15%的比例缴纳企业所得税。 Here are the current Hong Kong tax rates for individuals in 2015: 以下是2015年香港的现行个人税率： You can also use the IRD online tax calculator to find out how much tax you will

CONCLUSION 结论 or should be paying. 你也可以使用IRD的在线税务计算器来了解你将或应该支付多少税款。 In the case of foreign staff, it may be that they benefit from a dual tax treaty between Hong Kong and their country. This will mean that they will not be taxed twice on their income if they need to pay tax on their income in their home country by law. You can find the list of countries with whom HK has this type of treaty here. 如果是外籍员工，他们可能会受益于香港的双重税收协定。和他们的国家。 这将意味着，如果他们需要，他们的收入将不会被两次征税。依法在其本国 为其收入纳税。你可以在这里找到与香港签订此类条约的国家名单。 Aside from salary tax, an individual's income may also be taxed if it includes: 除了工资税之外，如果个人的收入包括以下内容，也可能被征税： ● Property Rental ● 房产租赁 ● Income from self- employment, such as 'buying and selling of goods' or 'personal and professional services' ● 来自自营职业的收入，如 \"商品买卖 \"或 \"个人和专业服务\"。 Whilst not a form of tax, 5% of an individual's salary will be deducted at its source for the MPF to fund their future pension, and this is matched by the employer as well. 虽然这不是一种税收，但个人工资的5%将从源头上被扣除，以用于强积金。 资助他们未来的养老金，而这也是由雇主匹配的。 Individuals have the option of filing their tax return online in Hong Kong, and can do so using Hong Kong internet filing. 个人可以选择在香港进行网上报税，并可以通过香港互联网报税进行报税。

CONCLUSION 结论 We hope that this guide has served to illuminate you on what Hong Kong is like as a base for businesses, its benefits, limitations, and unique features. 我们希望本指南能够帮助你了解香港作为企业基地的情况，以及它的好处、 限制和独特之处。 Due to its low tax burden and very free business environment, it's our opinion that starting a business in Hong Kong would be very beneficial indeed for foreign companies who are looking for a local base in Asia which is not too dissimilar to their home country, and is especially important for companies who have dealings, or aim to, with Mainland China. 由于其低税负和非常自由的商业环境，我们认为，在香港创业对于那些在亚 洲寻找一个与本国不太一样的本地基地的外国公司来说确实非常有利，对于 那些与中国大陆有交易或旨在交易的公司来说尤其重要。

A Note On This Ebook 关于这本电子书的说明 Please note that the information in this ebook, whilst as accurate as SFBC Teams can make it, is not meant as official and legal advice. It is a general guide only. We advise readers to seek legal advice before opening a Hong Kong company. 请注意，这本电子书中的信息，虽然是SFBC团队所能做到的准确信息，但并 不意味着是官方和法律建议。它只是一个一般的指南。我们建议读者在开设 香港公司之前寻求法律意见。 This ebook was created in September 2015. As you know, laws and procedures are subject to change, and so please check to see if there are any changes that you need to be aware of before undertaking Hong Kong company registration. 本电子书创建于2015年9月。正如你所知，法律和程序可能会发生变化，因此， 请在进行香港公司注册之前，查看是否有任何需要注意的变化。进行香港公 司注册之前，请检查是否有任何需要注意的变化。 For official facts and advice we suggest checking the links to the Hong Kong government's bodiesand offices who deal with company registration, taxation, labor, etc. in the following section. 对于官方的事实和建议，我们建议查看下面的香港政府机构的链接处理公司 注册、税务、劳工等事务的香港政府机构和办事处的链接。

USEFUL INFORMATION 实用信息 In this section you're given links to the most useful government departments who you will have dealings with when setting up and running a company in Hong Kong. 在本节中，我们为您提供了最有用的政府部门的链接，您在香港设立和经营 公司时将与这些部门打交道。 HONG KONG SAR INFORMATION CENTRE www.info.gov.hk 香港特区政府新闻中心 www.info.gov.hk THE HONG KONG GENERAL CHAMBER OF COMMERCE www.hkgcc.org.hk 香港总商会 www.hkgcc.org.hk SUPPORT AND CONSULTATION CENTRE FOR SMES www.success.tid.gov.hk 中小企业支持和咨询中心 www.success.tid.gov.hk HONG KONG TRADE DEVELOPMENT COUNCIL www.hktdc.com 香港贸易发展局 www.hktdc.com

USEFUL INFORMATION 实用信息 INVESTHK www.investhk.gov.hk INVESTHK www.investhk.gov.hk BUSINESS REGISTRATION OFFICE www.ird.gov.hk/eng/tax/bre.htm 商业登记处 www.ird.gov.hk/eng/tax/bre.htm IMMIGR ATION DEPARTMENT www.immd.gov.hk 移民局 www.immd.gov.hk INLAND REVENUE DEPARTMENT www.ird.gov.hk 内陆税收部 www.ird.gov.hk LABOUR DEPARTMENT www.labour.gov.hk

USEFUL INFORMATION 实用信息 劳工部 www.labour.gov.hk MANDATORY PROVIDENT FUND SCHEMES AUTHORITY (MPFA) www.mpfa.org.hk 强制性公积金计划管理局（MPFA) www.mpfa.org.hk TRANSPORT DEPARTMENT www.td.gov.hk 运输部 www.td.gov.hk HONG KONG EXCHANGES AND CLEARING LIMITED www.hkex.com.hk 香港交易及結算所有限公司 www.hkex.com.hk THE SECURITIES AND FUTURES COMMISSION www.sfc.hk 证券和期货委员会 www.sfc.hk

USEFUL INFORMATION 实用信息 HONG KONG MONETARY AUTHORITY www.info.gov.hk 香港金融管理局 www.info.gov.hk INVEST HK DEPARTMENT www.investhk.gov.hk 香港投资部 www.investhk.gov.hk HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS . www.hkicpa.org.hk 香港注册会计师协会. www.hkicpa.org.hk TRADE AND INDUSTRY DEPARTMENT www.tid.gov.hk 贸易和工业部 www.tid.gov.hk

About SFBC Teams 关于SFBC团队 SF Business Consulting (Shanghai) Co., Ltd(hereinafter referred to as SFBC) is a foreign affairs company with Human Resources License, and also a compamy that heeds to providing high-quality services for customers. It is mainly engaged in foreign affairs consulting and high-end headhunting services. Foreign affairs consulting service mainly provides small-and -medium-sized foreign enterprises and listed companies with WFOE registration, establishment of foreign representative office , foreigner’s business visa appliacation, work permit appliacation and work visa appliacation, invitation letter(PU Letter), and foreign staff services, including salary and welfare, application service for residence permit for overseas talents, etc.. High-end talent headhunting service mainly provides recruitment of high-end talents and or all kinds of enterprises. 涉丰商务咨询（上海）有限公司是一家具备人力资源许可证的涉外服务机构， 也是一家非常注重为客户提供高品质服务的涉外咨询机构；主营涉外商务咨 询和高端猎头服务。涉外咨询主要为中小型外企和上市公司提供外资企业注 册，外资代表处设立，外国人来华创业签证，外国人工作许可证和工作签证 和来华邀请函以及外籍员工服务，包括薪酬福利代发工资，代办海外人才居 住证等。 高端猎头主要为各类企位提供各行业高端人才的招聘以及人才招聘 服务。 The members of the team have the working experience of dealing with foreign affairs, and have rich theoriesand practice in the fields of human resources and foreign business services. The staff of the company have rich governmental resources and high-end service quality, integrating the advantages of human resource enterprises in various parts of the country, creating a national inter- connected human resource service platform, and realizes unified, centralized and high-quality human resource service management. At the same time, the company also provides foreignersl who will or have come to work in China with highly- competitive foreign consulting services and handling services. The team members of the company have strong bilingual abilities. Whether they are translating foreign documents or communicating with foreigners, they are able to deal with them