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分段計算 MPF
2026 遣散費 + 長期服務金必睇攻略！計錯隨時惹官非
員工離職點計數？2026 取消 MPF 對沖後，長期服務金及遣散費必須斬件計！SMEBRO 教老闆避開勞工法例地雷，拆解工資定義與對沖新例，提供專業理帳及核數審計服務，即睇防中伏攻略！
個人入息課稅
新手老闆必看！香港無限公司首次報稅全攻略
成功創立無限公司（獨資或合夥經營）是創業的第一步，但隨之而來的「報稅」往往讓新手老闆感到頭痛。一般而言，稅務局會在公司成立約 18 個月後發出首份報稅表。如果沒有提早做好理賬準備，隨時面臨逾期罰款！
內地機遇
香港中小企“逃亡潮”？不！是內地掘金的“新機遇”！
近年來，香港中小企面臨嚴峻的經營挑戰，結業潮不斷湧現。根據資料顯示，在2024年第一季度，約有2萬家中小企業倒閉。面對這樣的困境，許多香港中小企開始將目光投向內地市場，尋求新的發展機遇。然而，內地市場雖然充滿機遇，但也存在諸多挑戰。
一、香港中小企結業潮的主要原因
（一）消費者行為的改變
隨著內地消費市場的迅速崛起，許多香港市民選擇北上消費。內地的購物選擇多樣且物價較低，使得香港...
中小企創業
震驚！香港視角看初創企業的成功與挑戰
在創業的征途上，成功與失敗往往只有一線之隔。通過分析不同類型的初創企業案例，可以歸納出一些導致企業失敗的共通原因，並從中學習如何在香港這樣的國際化都市中創業。
初創企業失敗的常見原因
市場定位不明確：初創企業在成立的頭幾年至關重要，需要確立清晰的市場定位和產品潛力。
市場接受度低：即便創業者對自己的方向有明確認識，但市場可能並不買賬。
團隊技能不互補：選擇創業夥伴時，他們的知識和技能是...