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香港公司如何做審計     香港是世界金融中心之一，也是世界上稅基最窄，稅率最低的地區之一。任何人士（包括法團、合夥業務、受託人或團體）在香港經營任何行業、專業或業務而從該行業、專業或業務獲得在香港產生或來自香港的利潤均需繳納利得稅（若屬於售賣資本資產所得的利潤則除外）。如果是並非在香港當地產生的利潤，即使將這筆錢匯回香港，也是不需要交稅的。       根據香港公司法規定，香港有限公司每年必須做核數師報告向股東、董事及稅務局申報公司的財務及狀況。有限公司成立的第一年，政府允許其完成核數師報告的最長時間為18個月。核數師的報告反映公司是否有利潤產生，有利潤的情況下才需要交稅。而如果不做核數報告，當一間公司的運作規模越來越大，越來越有錢，被稅務局一查問，其實就已經沒有辦法交待這間公司的財富來源。甚至連所賺的錢來自哪里都交待不清楚的話，就很可能被人懷疑有洗黑錢的嫌疑。那麼，香港公司應該如何做審計，也就是核數呢？   香港公司審計流程       香港公司審計步驟一：整理公司交易記錄、單據（收據與合同）及銀行對帳單。     每一間香港公司在經營的過程中，均會產生一系列的單據，根據這些單據，我們需要將其整理成為可供審計師審查使用的資料。與此同時在公司經營的初期，妥善保管好銀行對帳單尤為重要。各個銀行對於對帳單的處理均有所不同，審計師將對針對公司所發生的交易與支出，對這些單據逐一的審核盤查，發現問題會與客戶一一核對，因此單據與銀行對帳單都十分重要。       香港公司審計步驟二：出具會計報表。      香港公司審計需要有著規範的會計報表，並是建立在此基礎上的。由於內地與香港會計制度的不一致性，香港公司審計所要求的通常是香港會計制度下的會計報表。香港公司審計所需要的會計報表通常包括：總賬、明細賬、憑證(看情況而定)、資產負債表、損益表、現金流量表、試算平衡表。       香港公司審計步驟三：委託審計師進行審計。     香港會計師公會規定，香港審計師（在香港稱之為核數師）需要特別考取執照，並獲得執業資格證書。目前香港地區的服務行業十分發達，持牌核數師數量達到數千名，服務的品質與速度參差不齊，不要選擇經驗不豐富的核數師為您的香港公司做審計。香港公司審計通常需要的時間根據公司的財務複雜情況與單據齊備情況而定，一般簡單的法定審計是10-20個工作日，複雜點的審計過程甚至長達數個月。   香港公司審計步驟四：完成，出具審計報告。   香港公司年審流程 香港公司註冊署，辦理周年申報檔 1、時間：每週年辦理一次； 2、作用：提交最新的公司資料進行備案，即該公司在上年度內，是否有註冊資金、股東、董事、公司地址等資訊的變更，或其他需要備案的情況等； 3、逾期罰款：註冊處周年申報逾期費用詳細（按遞交日期不同收取不同費用）： 公司成立的周年日翌日起計算，超過42天但不超過3個月罰款870港幣； 公司成立的周年日翌日起計算，超過3個月但不超過6個月罰款1,740港幣； 公司成立的周年日翌日起計算，超過6個月但不超過9個月罰款2,610港幣； 公司成立的周年日翌日起計算，超過9個月以上罰款3,480港幣；   香港稅務局，換領新一年的商業登記證 1、時間：原商業登記證所列的有效時間。（可以提前1個月換領新證）； 2、作用：主要是延續香港公司的合法經營權利，同時銀行也需要這份檔來證實公司可以繼續使用帳戶。 3、逾期罰款：商業登記證失效超過30天，即會產生稅務局登記逾期罰款300港幣； 而香港稅務局會默認該公司持續營業，並依照無證經營情況處理。向香港法院提出相應訴訟。   香港公司報稅流程 依照香港法律規定，所有的香港公司無論是否有盈利，都需要申報上一年度的經營情況，並由香港稅務局依照一定標準，確定該香港公司是否需要繳納稅收。   通常，香港公司報稅可分為三種方式：稅務零申報、實際業務申報、離岸免稅申報。   而具體的報稅操作流程如下： 1、首次註冊的香港公司會在註冊成立後第18個月，首次收到由香港稅務局發出的報稅表。 2、香港公司在收到報稅表後，需要第一時間進行賬務整理、賬務審計、填寫報稅表，並在規定時間內將審計報告連同填寫完畢的報稅表，一同遞交香港稅務局，完成報稅工作。 3、香港稅務局收到香港公司遞交的報稅表後，會依據香港公司提供的審計檔進行評稅。 4、在稅務局評稅工作完成後，稅務局會發出載明應繳稅款金額的繳稅通知單。 5、需要繳稅的香港公司則依據通知單上注明的費用，準備應繳稅金（可採用現金、支票等形式繳納），再次遞交香港稅務局。 6、在交完應繳稅金後，會取得繳納稅金的收據，至此完成整個稅務申報工作。 之後每一年度的報稅工作，也是依照這一流程進行，即收到香港稅務局發出的報稅表後，進行香港公司賬務整理和審計，填報香港公司稅務申報表，並遞交香港稅務局。 在報稅表的填寫中，可根據香港政府當年頒佈的稅收優惠政策，進行應繳納稅金的核算。或是根據各項優惠政策，進行香港公司的稅收籌畫，以達到節省稅務成本的目的。   香港公司的年審和報稅工作是非常重要的，如果不按時完成，將會面臨罰款和其他法律後果。因此，公司應該提前準備好相關檔，委託專業的註冊會計師或審計師進行年審和報稅工作，以確保工作的順利進行。  SMEBro提供專業審計報稅服務。想要了解更多服務詳情，立即WhatsApp(+852-67059572)SMEBro客戶經理，我們將很樂意為您提供幫助。

Before you start a business in a country, especially if you are a foreigner who wants to try to take advantage of opportunities in another country, you need to learn about the challenges and benefits in that country. Especially for those of you who are doing business in Hong Kong, we have prepared several things you need to know. Business owners must understand why Hong Kong is considered as one of the best places to run a business. Apart from friendly policies, Hong Kong also offers free trade, easy market access, and increased access to labor. Let's learn about all this. Benefits of doing business in Hong Kong Why do we discuss the benefits of doing business in Hong Kong rather than the challenges? Because the benefits outweigh the challenges, and is ideal for small and medium-sized businesses. Let's see what are the benefits of opening a business in Hong Kong. Low operational cost Companies in Hong Kong are proven to spend significantly less than other countries. There are many favorable laws for new businesses so that Hong Kong is a flexible place to start a business. Limited Company and Unlimited Company in Hong Kong For example, the company income tax rate is 8.25% for profits up to HK$2 million, and 16.5% for profits more than HK$2 million. The taxation will not erode much income because the country offers significantly lesser tax rates. Large and growing economy Hong Kong is one of the largest economies in the People's Republic of China. This will outweigh the challenges of doing business in Hong Kong, because this region is energetic, and with economic development at a steady rate of 2-6% per year. The Hong Kong economy opens up freedom for different types of business with free markets and trade policies to facilitate your new business. Suitable business location Hong Kong has a strategic location for other Asian markets because it is located on the Southern Coast of China. That location makes it easy for business owners to easily travel to any other major Chinese city, for example going to Beijing by high-speed train, or reach nearby countries like Japan, Thailand, Singapore, and India. The suitable location can be used as land to gain profits in terms of trade agreements with other countries. The more connections your business has, the greater the revenue you can get. Challenges of doing business in Hong Kong Even though Hong Kong has proven to be a suitable place for small or medium-sized businesses, you must still pay attention to what challenges you might face when having a business in Hong Kong. Laws and regulations Long before you decide to open a business in Hong Kong, you should dedicate your time to learning about the laws relating to company incorporation, especially regarding hiring, paying staff, and the firm's daily operations. If you cannot follow these laws, your business could be subject to penalties and sanctions. Due to the many differences from one jurisdiction to another, you need a legal advisor to provide advice and guide you to stay on the good side of the law and whatever information you need. Opening a bank account Maybe you will be confused, why opening a bank account is more complicated than opening a business in Hong Kong. This is because Hong Kong is a country that is strict with new and existing customers regarding financial matters, to avoid money laundering and terrorism financing. Some of these documents will be needed when you want to open a bank account for your new business: Proof of registration, identity cards, travel documents, certificate of incorporation, details of the company's control structure and ownership, partnership agreement of deed, exchange of financial account information, details of business nature and method of operation. In fact, many Hong Kong banks charge high fees when you want to open an international bank account. Some small businesses can find it difficult to deal with these kinds of fees. There is also a lot of paperwork required for a single bank account. New tax laws Tax is something that every business owner needs to continue to study because there will always be changes over time. Each company needs to pay corporate and payroll taxes, and file audited financial statements to the Inland Revenue Department. If a business fails to comply with the tax regulations, it will get penalties and have difficulty opening a new business. There are many things you need to do for taxes, or what can be called tax treatment. You need to make tax planning, tax declaration, tax review and dispute resolution, and many others. Not many businesses can survive dealing with so many paperwork requirements for taxes and also the time to take care of it all. If you are overwhelmed by all this, you can hire a professional tax treatment to make it simpler. Who can help us when we want to open a business in Hong Kong? You already know the benefits and challenges when you open a business in Hong Kong. Now what you need to prepare is what the process is for starting a business, and which agency can help you so you can stay on the right side of the law. After you choose a company name and incorporate your firm, register the company, open a bank account, and register a business address, you can contact SMEBrother for all your legalization needs, processing documents, or if you want help with getting permission to open a business from scratch. SME Bro has been providing business services for small and medium-sized businesses for more than a decade, starting from auditing services, accounting, opening a Hong Kong bank account, tax issues handling, to opening a Hong Kong company from scratch. Whatever your needs are for successfully opening a business, up to any permits to thrive your business, you can do it with SMEBrother as your truly SME brother. You just focus on expanding your business and let us take care of the rest.

Positive psychology is needed in the world of work to ensure that every employee has positive emotions, cares about their well-being, and that these positive factors can contribute to their meaningful life. The positive psychology concept can be applied to almost every aspect of work life so that each individual can improve their interpersonal relationships, reduce stress, and reshape workplace dynamics. One method that can be done in the office related to positive psychology is engaging in gratitude activities. These activities and practices will train employees to cultivate and express appreciation and gratefulness. Is gratitude an activity? Yes, because gratitude is something that helps us to manage stress and have tough emotions. Practicing gratitude makes us learn about appreciating what we already have. Gratitude is not only feelings, but our actions too. By getting used to gratitude in the workplace, employees can increase their well-being, improve mental and physical health, self-esteem, and relationships with coworkers. What are the benefits of gratitude? There are many health benefits of gratitude when it becomes habitual and part of the employee's thought process. Taking time to be grateful may reduce depression, less anxiety, relieve stress, increases mental strength, enhances empathy, building relationships, increases productivity, overall psychological well-being. Teaching gratitude activities will make employees have good and positive habits that can be used to have a positive impact on work life or everyday life. Top gratitude activities for employees The purpose of thanksgiving activities is to increase employee engagement and performance. If employees can have stronger relationships with other people, then team building will be easier to carry out. Let's see what exercises employees can do to appreciate the work environment and everyone in it. Gratitude wall A gratitude wall is created specifically for employees who want to write down what they are grateful for. This is the most effective way to teach gratitude, because every employee has the opportunity to write down their opinions and whatever they feel. Set up the dedicated space using wall space, chalkboard, whiteboard, or corkboard. Encourage employees to write in the notes and hang on the board. Once it is full of employee writing, you can schedule a day to read out the notes and share them with the team. Thank you notes Thank you notes include gratitude exercise which is good for employees. Each individual can write a thank you note to the team, to the coworkers, or higher-ups as a great way to show gratitude. Teach every employee not to be embarrassed to say thank you directly to coworkers or higher-ups, because every positive action will bring something good to yourself. 12 Employee Shout Outs to Give Thanks to Your Coworkers Encourage each team player to send thank you notes to each individual in the team, so that each employee feels recognized by each other. Daily reflections Every employee will have negative thoughts about work which makes them have job dissatisfaction and stress. To overcome this, every employee needs to be trained to carry out daily reflections to offset work stress. This activity can start with reflection at the end of the workday, giving workers a few minutes to list three things they can be grateful for from the day. Give each employee a free journal to write their reflections. At the end of each week, give employees time to highlight anything in themselves that needs improvement. The team leader can deliver major team actions that can be appreciated during the week. Milestone celebrations Celebrating personal and team milestones will teach every employee that their work will be appreciated and always monitored. Every employee will feel happy when whatever they do is noticed by higher-ups, because they can also get praise or feedback about their work. Make sure you hold celebrations by inviting employees to lunch or dinner, while showing what good things the team has done up to this point. You can encourage employees to determine celebration themes and prepare special gifts for teams that have reached certain milestones. Paid time off Paid time off will seem simple, but has a powerful effect on employees. Paid days are effective because many employees are still struggling to balance family, work and play. You can give time off to employees so they can hang out with family and friends, or simply go for a movie. There is nothing more gratifying than receiving a “take the day off tomorrow” higher-ups after the team has worked hard and achieved positive results for the company. This simple act can be a means for employees to recharge and feel more grateful after they return to work. Office equipment upgrade Why is equipment upgrade included in gratitude activities? Because it is a sign that the office always cares about the needs of its employees inside and out. Upgrading work or non-work equipment is a gesture from the company to show its gratitude for employee performance. You can conduct a survey about what updates in the office employees want, or surprise the employees with a remarkable upgrade. For instances. You can buy a coffee machine or mini fridge in the work area for employee comfort while working. You can also ask employees to take part in the new layout after the equipment upgrade. Surprise gift deliveries Deliver gifts to the team members' home while they are at work. For example, you can give gifts in the form of wine gift sets with thank you notes, hampers, fruit baskets, or grocery shopping. So that the families of workers who are at home can notify those who are still in the office if there is a surprise gift from the office. They will feel grateful because the office secretly gave them a gift, and let them ask what event the office has going on to hold such a surprise. Wall of fame A wall of fame is created to display pictures of well-performing workers. Every employee can get the same opportunity, so that they can compete to compete in a healthy manner, and provide mutual support for employees who have a good attitude and performance at work. Encourage each employee to post gratitude notes around the employee's picture. A wall of fame will make the entire company realize the importance of hard work. Every hard work will be appreciated, and become a new enthusiasm for other employees. Field trip Organizing a field trip outside of working hours not only appreciates workers, but also makes an effort to foster team relationships. You can invite employees to go hiking, local museum, botanical garden, winery tour, or activities chosen by brainstorming results from employees and create new memories among them. The trip doesn't have to be expensive, but you need to think about what activities can foster employee's relationships. Lunch treat Food is one way to show gratitude from the company to employees. You can offer workers to choose where they want to have lunch, offer lunch for a week, or give workers a box of snacks that they can share with their family at home. A lunch treat is a suitable opportunity for higher-ups and employees to gather, while having fun together discussing things outside of work. With lots of activities to gather and discuss things outside of work, employees will feel closer to everyone without any gaps. Surprise breakfast Prepare the management to arrive early, and you need to invite the CEO to fill the event as a form of expression of gratitude for the team's specific achievements. During the breakfast event, higher-ups can immediately announce what good performance they have done so far, while teammates can express their gratitude for each other. Before breakfast, give each team member the opportunity to share the reasons why they are happy to have a team and the aspects they like about their workplace. Charity donations If you have employees who support a particular charity, you can support this and make charity donations. You can make a sizeable donation and request employees to support the charity. Making donations will grow the company's social responsibility profile and also elevate the company's reputation. Apart from that, employees also bond more with each other, do something that can benefit the surrounding environment and appreciate what they have. Employee gratitude activities will ensure that each individual carries out positive activities, creating a great company culture and strengthening employee and higher-ups relations. Pointing out every good thing about employees, appreciating fellow co-workers, making the work environment comfortable are the goals of doing gratitude exercises. You will be happy that your team is more solid than before, and every employee will act for the good of the company. If you need other information regarding business progress tips, business licensing, legality, or anything related to SME, you can visit the SMEBrother site and get what you need. SMEBrother is your SME BRO, focused on the progress of your business while supporting every step of the business you want to take.

Moving to Hong Kong is exciting, but it can be a daunting experience when you want to bring your pet with you. Hong Kong has its own regulations regarding anyone bringing a pet from abroad, and they must know about pet immigration before they can stay with their pet. You certainly don't want to leave your fluffy friends behind, and this article will explain the application procedures for bringing pets to Hong Kong such as registered vets, licensing requirements, and how to be a responsible pet owner while in Hong Kong. Can I bring my pet to Hong Kong? Before arriving in Hong Kong and bringing your pet, you must apply for a special permit and pay the specified fee to bring your pet. That regulation relates to pet imports to Hong Kong, and must be transferred by the most direct route or the fastest way from the exporting country to Hong Kong. Animals must be transported to Hong Kong as Manifested Cargo. The pet will be transported with a label with the current IATA LAR (Live Animal Regulations). For pet relocation to Hong Kong, you must prepare moving and immigration tasks including your belongings, arranging transportation, booking flights, and handling documentation. Hong Kong has regulations for all types of pets brought in, and as a rabies-controlled area, there is a lot to take care of when you bring a pet into Hong Kong. What are application procedures for bringing animals to Hong Kong? Before you carry out pet immigration, you can prepare several things below to make it easier for you to bring your pet to Hong Kong. Pet microchip The dogs and cats you bring must be implanted with an ISO or AVID microchip. If the microchip cannot be found or read, the owner or importer must provide their own microchip scanner. If the microchip is not found anywhere on the body, the pet will be returned to the country of origin at the expense of the owner or importer. Vaccinations Dogs must be fully vaccinated against Hepatitis, Distemper, and Parvovirus. Cats must be fully vaccinated against cat flu and Feline Panleukopenia. Both dogs and cats must be fully vaccinated no more than one year or at least 14 days before entering Hong Kong. Dogs and cats from Groups 1 and 3 do not need to be vaccinated against rabies, but it is still recommended to vaccinate against rabies if your pet comes from a Group 3 country. Especially for pets from Group 2 countries, you must be vaccinated against rabies at least 30 days and no more than 1 year before you go to Hong Kong. Health certificate Dogs and cats must pass a health check, the health certificate can be made by the government vet, and not more than 14 days before the export. Import permit Dogs and cats can only enter Hong Kong with a special permit. The permit can be obtained from the Agriculture, Fisheries and Conservation Department of Hong Kong. The permit requires at least 3 working days to process the application. After you get the special permit, the import permit is valid for 6 months. Pet transport Hong Kong  Before thinking about steps to get pet immigration, you need to think about which country your pet comes from. This is necessary because it will determine whether your pet will be quarantined first, or other requirements depending on the source of the pet. Hong Kong government differentiates the source of animal entry into three groups. The first group of countries are the United Kingdom, Australia, Hawaii, Fiji, Ireland, New Zealand, Japan, and Jersey administrative region. The first group does not require pet entry quarantine and can enter Hong Kong smoothly because it has gone through pet vaccines and pet microchip. The second group of countries are Bermuda, Austria, Bahrain, Finland, Canada, Cyprus, Guam, Italy, Germany, Malta, Luxembourg, Papua New Guinea, Norway, Solomon Islands, Seychelles, Switzerland, Spain, Vanuatu, Taiwan, Belgium, Bahamas , Brunei, Denmark, Cayman Islands, Gibraltar, France, Jamaica, Iceland, Mauritius, Maldives, Portugal, New Caledonia, South Korea, Portugal, Sweden, Netherlands, Singapore, United States, and Virgin Islands. The second group does not require pet quarantine. For other countries that are not included in the first and the second group of countries, the pet must be quarantined for 120 days upon entry to Hong Kong, and the cost is HK$5,520 for cat and HK$10,800 for dog. Pet travelers to Hong Kong must prepare vaccination records, microchip implantation, pet health certificate, dog or cat license, import permit, Hong Kong pet import as cargo, and do not include bringing dangerous animals that are prohibited from entering Hong Kong such as American Pit Bull Terriers, Japanese Tosa, Brazilian Fila, and Argentine Dogo. Is there an agency that can handle pet immigration? If you are confused about the many steps you have to prepare to bring your fluffy friend to Hong Kong, SMEBrother can help you with pet immigration. We offer the following services : IATA-approved pet crates for transportation, advising the best way for your pet to Hong Kong, handling all pet travel and immigration procedures, managing all import and export documentation with the AFCD (Agriculture, Fisheries and Conservation Department) , planning the best immigration route for your booking airlines, and pet transportation procedures. 寵物移民最新懶人包 SMEBrother has helped many pet owners to transport their furry gamily to Hong Kong with great reputation and trust. We will efficiently handle the Hong Kong's pet immigration matters and ensure that your pet will have a safe journey including equipment and documentation. We offer competitive pricing for your pet's entry into Hong Kong, ensuring transparency without any additional costs at the end and there will be no hidden costs. Contact us immediately before you arrange a trip to Hong Kong, provide us with your information about you and your pet's travel, and let us think about the best steps to ensure your pet gets to Hong Kong and has taken care of all the necessary documents.

Did you know that Small and Medium Enterprises (SMEs) in Hong Kong are growing every year as seen from SME performances and resilience after Covid-19 recovery and growth of the economy? There are now more than 340,000 SMEs in Hong Kong with 45% of its workforce in the private sector and constituting more than 98% of the city's business establishments. More than 1.3 million people have filled job opportunities SMEs have created to date. As an entrepreneur who wants to start opportunity in Hong Kong, you need to think about the stability of your business starting from a cost perspective. If you are confused about how to handle costs and require you to take out a loan, we will discuss guaranteed loans for SME in this article. What is a SME loan? Small and Medium Enterprises need cost stability for progressive impact on the industry and society. An SME loan is a type of business loan designed for entrepreneurs who want to plan to start and run their own business. SME Loan makes it easier for them to promote and support local industries for overall economic growth of Hong Kong. The borrowers need to repay the loan amount according to the fixed interest rate. SME loans are very suitable for starting a business or for further expanding their business. Each lender has its own requirements and available offers and with different terms. What is the purpose of SME loan? The purpose of an SME loan is finance working capital or capital expenditure requirements for business in manufacturing, trading, production, processing, or service. Small businesses need funding to survive in their business so that they always get off the ground. There are many things that must be tackled, such as maintaining inventory, managing operations, upgrading equipment, or recovering from losses. Should I Apply BUD Fund or TVP? While medium businesses want to expand their business even further with loans so that they can remain steady in business competition while trying to expand the reach of their business. Sometimes there are certain conditions where companies have to take loans for their survival. As long as the company is able to return it according to the interest rate, the company's finances can become more stable and guarantee the progress of its business. Is business loan and SME loan the same? Many people still cannot differentiate between business loans and SME loans, thinking that they are the same thing. Even though they are both loans, their functions are different and what that means for your business. Business loans will be taken to established businesses for various needs such as warehousing needs, renting more property, launching new products, hiring new employees, or other major needs. It can be differentiated from a term business loan, there are those who want to take short-term financing for short-term needs, or long-term needs as long as the company can show a good credit history. While SME loans are needed by small and medium businesses who want to finance their daily operations or expand their business. SME loans can also be used to increase working capital, purchase equipment and inventory, but these are all initial steps so that the money the company has can be used for other, more priority needs. The loan amount is not as big as a business loan, but can still be used for marketing purposes, legal services, or hiring a few fresh talents. Another thing that differentiates these two types of loans is documentation. The larger the loan amount required, the more documentation that must be prepared, such as shareholder lists, financial statements, directors and partners list, income tax returns, etc. Benefits of guaranteed loans for SME There are many benefits that can be obtained when a small or medium business gets guaranteed loans for SME. Here are some of the benefits you can get: Flexible With so many loan offers from lending institutions or banks, you will expect some great offers. Try to always look at those financial services backed by government schemes, provided interest rates and various terms as per your business needs. If you want to use an SME loan, you must be as flexible as possible to suit your business needs. Pay attention to repayment time and interest rates depending on your business progress and the scope of your financial returns. Easy to avail Almost all local banks and private financial institutions provide SME loans with their own terms. All of this is in order to advance SMEs which can have a positive impact on income growth in Hong Kong. Now you can do SME loan applications both offline or online. But don't be careless in making the decision to take a loan, because you have to determine how you will repay the loan and other conditions that must be taken into account. Helps grow your business If your business already has financial assistance to start or advance the business to a certain level, you can focus on work. Every step you take will have support costs, depending on your business decision to continue the business while looking at your company's financial ability to repay the loan you took. Is there an agency that can provide guaranteed loans for SME? SMEBrother is a professional business consultant in Hong Kong who has extensive knowledge of government-guaranteed SME loan programs. You will be helped to analyze the market and understand different government SME loan programs, fast corporate financing plans, and flexible formulas for you to repay the loan. You can get a maximum loan amount of up to 9 million with a maximum repayment period in 10 years with an annual interest rate of 2.5%. SMEBrother is your most professional and reliable comprehensive business service partner, because we understand the customer's business model and financing needs, analyze whether your case and the company's ability to take loans is in accordance with the SME government guarantee program. We will assist customers to prepare required documents and help customers to choose the best option for commercial loan products among dozens of banks in Hong Kong. SMEBrother will always be there starting from consultation, submitting the application case, following up the bank progress, striving for the maximum loan amount, taking lowest interest, up to loan approval as soon as possible. All of this is to help the customer's company grow as your SME BRO.

在多元化、全球化的市場環境下，開展自己的公司已經成為越來越多人的選擇。中國大陸這個快速崛起的經濟體，更是成為了吸引眾多投資人的熱門目的地。然而，想要在大陸開設一家公司並不是一件容易的事情。涉及的流程複雜、費用高昂，在這個過程中還需要注意各種問題和細節。 在大陸，可以選擇的公司類型包括有限責任公司、股份有限公司、合夥企業、個人獨資企業等。而不同的公司類型和經營範圍，都對應著不同的適用場景和法律規定。 在選擇好經營範圍和公司類型之後，就是辦理註冊資本、銀行開戶和稅務登記等相關手續。 首先，註冊資本指的是公司開始運營時必須繳納的註冊資金。其大小取決於公司類型和經營範圍，根據國家法律規定，有些公司類型或者經營範圍有最低註冊資本的要求。註冊資金可以是貨幣，也可以是實物，但必須在完成註冊程式之前繳納。 接下來，需要開立銀行帳戶，使公司能夠進行資金管理和流轉。具體來說，需要到當地銀行辦理在中國境內的基本存款帳戶。在辦理時，需要提供有關公司的證件和資料，如身份證、營業執照、許可證明等。同時還需要提供公司章程、董事決議書等檔。 最後，需要進行稅務登記。稅務登記意味著公司被納入正式的稅收系統中，需要繳納各種稅費，並接受相關的監管與管理。在稅務登記過程中，需要向稅務機關提交有關公司的證件、資料和申請表格，由稅務機關審核並頒發稅務登記證書。 申請工商營業執照是開設公司過程中必不可少的環節。下麵我們將詳細介紹一下申請工商營業執照的具體流程和要點。 1，準備材料：需要準備好有關公司的各種證件、資料和申請表格，如企業登記申請書、公司章程、營業執照預先核准通知書等。同時還需要提供有關股東、董事和監事等人員的身份證明、照片等相關材料。 2，到工商局申請：需要到當地的工商行政管理部門或工商局進行申請。 3，繳納費用：比如企業名稱核准費、工商營業執照註冊費等。 4，審核和頒發：在遞交材料和繳費之後，工商局會對所有申請材料進行審核和核實，並在一定時間內完成審核。 在開設公司的過程中，需要遵守中國大陸的有關法律法規和政策要求，以避免出現不必要的風險和麻煩。同時，還要注意一些潛在的風險和問題，採取相應的應對措施。 開公司者必須瞭解有關法律法規和政策要求，並嚴格遵守。比如，公司的經營範圍必須符合相關規定，註冊資本必須滿足最低要求等等。 需要注意財務管理和風險防範。公司應建立健全的財務管控體系，制定明確的財務預算和計畫，並對企業所涉及的資金流轉、投資和融資等進行謹慎的分析和管理。 3，建議開公司者結交相關行業的專業人士、諮詢律師和財務人員，獲取及時、深入的行業資訊和法律知識，為企業的經營決策提供有力支持。 總之，在開設公司的過程中，需要認真考慮各種可能出現的風險和問題，並採取相應措施予以預防和化解。只有合法合規、謹慎經營，企業才能贏得市場認可和社會信任。我們鼓勵更多人積極投身於創業浪潮中，為經濟發展注入新的動力。只有不斷創新、追求進步，我們才能在創業的道路上走得更遠，看到更廣闊的未來。 SMEbro是一款專業的企業服務平臺，為您提供全方位、快速便捷的服務和支持。無論是從公司註冊、會計服務到稅務申報，都以高效率、良好服務著稱，並且在用戶體驗方面非常完善，讓每位客戶在服務過程中感受到一份溫暖和認真的態度。 如有其他更具體的問題，歡迎透過WhatsApp (+852-6705 9572)聯繫我們的客戶經理，我們隨時樂意為您提供幫助。

新稅季又要來了! 每年香港財政年度結日(3月31日)後的4月份是香港稅局向香港公司下發利得稅表的高峰期。 大部分的香港公司都會在此段時間收到香港稅務局的報稅通知表，作為公司東主，需要依照香港《稅務條例》合法報稅。   法律規定所有在香港註冊成立的公司每年都必須審計其財務報告。 法定審計報告是由獨立方對公司財務報告進行的審查，以符合香港公司條例的披露要求和稅務條例的納稅義務。 財務報告包括資產負債表、損益表、權益變動表和現金流量表。 審計由第三方審計師進行，以確保財務記錄公平、準確地反映公司聲稱的交易，當中並無偏見。 在香港，審計必須由香港註冊會計師 (CPA) 進行。 CPA 將審核您的財務記錄並將其提交給稅務局 (IRD)。 CPA 需在香港會計師公會 (HKICPA) 註冊，該公會是根據香港專業會計師條例成立的法定法人團體。其主要職責包括註冊會計師、頒發執業證書以及規範會員的專業標準和行為。   香港核數準則：即香港質量控制、審計、鑑證及相關服務準則。   香港質量控制、審計、鑑證及相關服務標準的前言闡述了協會理事會在香港質量控制、審計、鑑證及相關服務標準方面的目標和正當程序。 香港會計師公會會員必須遵守這些審計和會計準則。 一些東主可能想知道他們是否可以自己處理法定審計。鑑於香港的審計標準嚴格，審計必須由保持中立意見並遵守上述審計標準的第三方完成。因此，公司在法律上不能自行進行審計。 公司的會計師或簿記員可以確保所有記錄完整且有序。外部審計師可能需要使用已編制好的記錄，而不是創建自己的記錄。 SMEBro是一個中立方，根據香港本地法律和要求提供審計服務。我們在香港市場擁有豐富的經驗和專業知識，因此可以將您公司的審計放心交給我們處理。   香港審計準則：在香港選擇審計師 在香港，選擇審計師絕非小事，不應輕率對待。合適的審計師將影響審計的成敗，及關係到是否可能面臨嚴重的法律問題。 為了幫助您做出正確的選擇，您需要知道如何挑選一位理想的審計師。理想的審計師應該具備以下一些特質： 對您的業務有深入了解 審計師理解您的業務的十分重要。由於香港的審計標準較為複雜，審計師可能會幫助您應對這一挑戰。一旦您找到了了解您業務的審計師，審計過程將變得更加容易。 了解您業務的審計師也會比對業務不熟悉的審計師更容易溝通。這樣您將獲得一位出色的審計師，使審計過程免於壓力和問題。 在您所處行業經驗豐富 審計師應在您的行業中具有豐富的經驗，能夠察覺您在報告中可能犯的任何錯誤。一位有經驗的審計師還應該對您行業的香港審計標準有深刻的理解。 合適的審計師已經熟悉流程，並了解您可能面臨的所有潛在問題，並協助您避免這些問題。有經驗的審計師將對您的業務產生積極的影響，而新手可能會面臨某些問題。 SMEBro在各種商業行業中擁有豐富的經驗，並能將這些經驗帶給您的企業。 熟悉您的會計軟件 雖然這不是最重要的考慮因素，但找到一位熟悉您所使用的會計軟件的審計師也很重要。熟悉您使用的會計軟件的審計師可以幫助避免一些常見的錯誤。 重要的是要找到一位不需要花時間熟悉軟件就能立即開始工作的審計師。   準備和執行審計及核數並不容易。這是一個漫長的過程，需要花費企業內部和外部核數師的不少時間和精力。以下是香港審計核數程序的簡要概述。 公司準備財務報表和證明文件（如銷售和採購發票、合同、銀行對賬單、支出收據等）供註冊核數師處理。 註冊核數師首先了解公司的營運活動並確定可能影響審計的因素。 然後，核數師檢查財務報表和支持文件的準確性，並識別和評估可能對財務報表產生重大影響的任何錯誤。 核數師師發出審計報告和審計意見，以反映公司年度財務報表的準確性和適當的列報。 公司董事在審計報告和證明文件上簽字。 核數師收到簽署的審計報告，填寫稅收計算表，並將所有必需的文件發送給 IRD。 稅務局可能需要幾週或幾個月的時間來審查審計報告和財務報表，並將應稅利潤的納稅表發送給公司。 雖然一些主要任務是由核數師執行的，但您不應低估所需的準備時間。為了節省您的時間和壓力，建議您提前準備好財務報表和支持文件。   香港的《公司條例》是每間香港企業都必須尊重和遵守的法律。這項條例涵蓋企業營運的會計和簿記要求。作為公司持有人，您有責任合法地執行每項操作。 SMEBro提供會計和審計服務，讓你輕鬆面對稅季。將這部分交給專家，您就能專注在攸關盈利的重點工作上，立即WhatsApp(+852-67059572)SMEBro客戶經理，我們將很樂意為您提供幫助。

2023年12月29日，十四屆全國人大常委會第七次會議表決通過新修訂的《中華人民共和國公司法》，自2024年7月1日起施行。此次修訂的《公司法》一個顯著變化，就是對有限責任公司認繳登記制進行了完善，規定全體股東認繳的出資額由股東按照公司章程的規定自公司成立之日起五年內繳足。也就是要從目前的「認繳制」修改回十年前的「實繳制」   新公司法中，資本制度： 限期認繳資本 --註冊資本五年內繳足 --無註冊資本最低限額    新公司法亮點： （一）簡單公司設立與退出，激發市場創新活力簡化公司退出程序，保護合法退出。 如無特別約定，公司董事為清算義務人，應履行清算義務。 對於公司在存續期間未產生債務或已清償全部債務的，全體股東承諾後，可透過簡易程序註銷登記。（二）完善公司資本製度，保護交易安全。公司不能清償到期債務，且明顯缺乏清償能力的，公司或債權人有權要求已認繳出資但未屆繳資期限的股東提前繳納出資。 顯然，新公司法增加有限責任公司股東認繳出資的加速到期制度，有利於維護交易安全，保護債權人利益。（三）強化公司法定代理人、高階主管職能分工，加強產權保護（四）新設“國家出資公司的特別規定”（五）公司的社會責任上升為法律責任   根據新《公司法》第47條及第266條，限期認繳制的適用及影響可分為以下三類： 對於2024年7月1日之後設立的公司：將適用新《公司法》的規定，實繳期限最長為五年。公司股東需依據繳納註冊資本的實際能力及公司運營所需，來設置合理可行的的註冊資本金額及出資期限。 對於2024年7月1日之前設立的公司：出資期限應逐步調整至新《公司法》規定的期限以內。因具體辦法尚有待國務院出臺規定，該類公司或將面臨以下選擇： 在過渡期內逐步調整出資期限； 在過渡期內繳足註冊資本； 在過渡期內減少註冊資本至能夠在限期內繳足的數額。  對於2024年7月1日之前設立，且出資期限、出資額明顯異常的公司：如登記機關依法要求調整，則需及時調整。   從保護債權人利益、維護資本充實和交易安全的角度，對《公司法》相關章節做出修改，將「認繳制」調整回「實繳制」有其合理和必要之處。實際市場運行中，有不少市場主體確實存在逃避出資義務，通過不繳或少繳註冊資金的方式逃廢法定債務，損害債權人利益的情況。 毫無疑問，認繳制確實有其弊端，但是在就這一政策的實踐效果看，成績是主要的，效果是顯著的。而對於認繳制衍生的弊端，如惡意逃避債務等，則可以通過配套其他法律規定的方式在實踐中處理。比如，2018年10月26日施行的《中華人民共和國公司法》第二十條的規定，公司股東濫用公司法人獨立地位和股東有限責任，逃避債務，嚴重損害公司債權人利益的，應當對公司債務承擔連帶責任。 此次《公司法》修改雖然給企業註冊資金到位以5年寬限期，但是，在經濟下行壓力如此之大，民營經濟因各種內外環境變化而庫存增加、訂單下滑、對市場未來信心普遍不足、面臨資金壓力的情況下，即便分五年繳納，有多少企業能拿得出來呢？能不影響到企業的正常經營呢？同時，對一些啟動資金本來就不足的創業者，是否又平添了創業阻力呢？在這種情況下，如果不顧經濟運行的實際情況，不顧多數企業面臨的現實困難，倉促恢復實施「實繳制」，會對各市場主體，特別是民營企業產生什麼心理影響？ 相信新公司法出台後，將會有新的變化： 小額註冊公司將增加，股東出資方式或將更加多樣化 對企業來說，新公司法實施後，對於國內企業發展有深遠影響，首先，企業的註冊資本將減少，小額註冊公司將會越來越多；其次，股東出資方式將更加多樣化。由於新公司法規定5年內繳足註冊資本，如果現金不到位，部分企業可能採取非貨幣性投資，如實物投資或技術入股，部分存量公司如果在規定的5年時間內，不能將註冊資本實繳到位，就將面臨減資、股權轉讓和註銷。   此次修訂的公司法，對有限責任公司認繳登記制進行了完善，明確全體股東認繳的出資額由股東按照公司章程的規定自公司成立之日起5年內繳足，意味著股東在設立公司時必須具備一定的資金儲備和詳細規劃。這也有利於營造良好的營商環境，鼓勵股東及時繳納出資，解決認股不繳的問題，推動資本市場的健康發展。與此同時，新公司法也配套規定公司退出制度、股東失權及催繳出資等制度。這也符合大多數企業的生命週期，並滿足市場對債務履行合理期限預期。隨著新公司法的實施，那些長期經營不善或未能正常運營的企業可能會面臨註銷。   若需要對內地企業減資，或想了解更多最新資訊，歡迎WhatsApp(+852-67059572)SMEBro客戶經理，我們將很樂意為您提供幫助。

Many business owners like to open companies in Hong Kong because the company's decisions are fair and environmentally friendly. Business rules that are not too strict include changing personnel for various company positions. One of the most important personnel changes in a company is the position of director because this position holds important decisions in carrying out special business operations on behalf of the company. We must study the legal change of directors in Hong Kong, because it can be applied to all Hong Kong companies. Hong Kong allows local and foreign directors and shareholders to leave or assume their position in a company. Companies in Hong Kong are allowed to change their structure, such as changing personnel such as directors or company secretaries whenever they need or according to their desires. Before changing a director in a Hong Kong company, there are several things that must be done. This article will discuss what is needed to change directors in Hong Kong companies. Can a director be replaced? So far we know that a director is a high position in a company and cannot be replaced. But in Hong Kong, directors can be replaced and that is legal in every Hong Kong company, as long as the requirements are met. You can look for assistance with this task by taking care of proper steps and documents needed for new directors. If everything is ready, the process will only take 1 or 2 days. Every Hong Kong company must prepare at least one person to be the company director and one person to be the company secretary. It doesn't matter if a company has many directors, long as none of them have the double position of company secretary. Reasons why directors can be replaced There are many reasons why a company must change its director. What we know is that every Hong Kong company must have at least one active director for arranging for incorporation. Changing a company's board of directors can occur as a result of necessity or voluntarily. Reasons why a company must replace its directors are resignation, death, removal, or other circumstances. All Hong Kong companies must act within the company incorporation laws for legal change of directors. For example, if a director resigns voluntarily, it must be with the approval of the other directors, and the company can ask the director to resign in the correct way to avoid being sacked. Every director who wants to resign must follow the terms of their contract, until they agree to resign and the company's register must quickly make the change. The second example is the removal of directors through different means. If there are directors who do not meet the legal requirements in Hong Kong, they can be removed from their position. The disqualification can be done instantly when they do not meet any of the compliance requirements. the company's shareholders can pass a resolution to remove the director as long as it does not violate any contractual agreement and legislative rule. Or the final example is a court order that can help change company directors. What is the procedure to change the director? There are two ways to change directors, namely by adding a director or removing a director. To add a director, some paperwork needs to be prepared. The form of a resolution is required to be signed by all the directors with the following information should be included such as the effective date of the change, full name, permanent addresses, and signed resolution. Highlight the situation during the legal change of directors, because we must be clear that there is no conflict between the directors and company owners so that the process runs smoothly. After the resolution is received, the notice of change of director form must be submitted within 15 days until the resolution becomes effective. All complete documents will be processed within 2 working days at the Hong Kong companies registry. The exact time to change the new director can be done during the next annual return. What are the requirements to become a company director in Hong Kong? The Hong Kong government has regulations that for every company there must be at least one director and it must be a natural person. That person may not serve as the company secretary. Directors can be local citizens or foreigners. The requirements are: the candidate must be at least 18 years old, citizen or foreigner, must have a valid passport, there is no limitation to the number of possible directors and at least one natural person, can be a corporate director or individual. Why a Notary Is Essential for Every Single Business Before legal change of directors, directors must understand specific statutory duties and responsibilities. The director must act in the best interests of the company, responsible for filing the profit tax returns and employees' returns, ensures that the company makes relevant filings and complies with all statutory laws, maintains accurate company records and carries out full accounting, monitors the company progress and achieve all set-out goals, making strategies and priorities on behalf of the company. Some of the documents required for a Hong Kong company's change of director are: Letter of consent of new director, a signed director's resolution, resignation letter if necessary, change of director date, death certificate if the previous director died, full name of director which is the same as in their passport, permanent address of new director, identity card or information page of international passport. Who can help with Legal change of directors in Hong Kong? SMEBrother is the right place to help you with structural changes in the company. We will provide you with company incorporation services, one of which is changing directors for any reason. SMEBrother can handle all documentation and company registrations, to ensure that your company's needs comply with Hong Kong laws and we do it as quickly as possible. Our experience is sufficient to handle your change of director processes and other company needs in accordance with Hong Kong law. If you want to learn more about the services we can provide for your business, please contact us.