2020-2021年香港个人免税额

个人税
在香港，个人税的谁通常被称为薪俸税。因此，一个人的就业收入、扣除额和慈善捐赠的收入应作为个人税征收。该税款是按您的净应课税收入的累进税率或您的净收入的标准税率（在扣除任何津贴之前）计算的，以较低者为准。个人税收减免进一步减少，但最高限额。

津贴
个人津贴有6种主要类型。下面是每个类别的表格：

个人津贴                                                                                    2020-2021
                                                                                                       港元
个人津贴                                           基本                                   132,000
                                                         已婚                                    264,000
                                                         单亲                                    132,000
                                                         残疾人                                  75,000
儿童津贴                              第 1 至第 9 个孩子（每个）
                                                 2020年出生年份                         240,000
                                                 其他年份出生                             120,000
受扶养父母和祖父母津贴          60 岁或以上                                50,000
                                                  55 至 59 岁                                 25,000
额外受养父母及祖父母津贴       60 岁或以上                                50,000
                                                  55 至 59 岁                                 25,000
残疾受抚养人（配偶/子女/
父母/祖父母/兄弟/姐妹）津                                                           75,000
贴
受抚养兄弟/姐妹津贴                                                                    37,500
 

如想了解更多信息，请与我们联系。

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从其他会计系统转换为XERO

经营自己的企业总是令人兴奋的，但如果您的会计帐簿无法正常运行、交易记录不完整。我们相信这对您来说一定是一场噩梦。因此，Center O 建议您与客户使用云端会计系统来协助他们的日常运作。

什么是Xero？
Center O 很乐意协助您进行簿记和会计工作。 Center O 与基于云的在线会计和发票软件 Xero 合作。这意味着您可以自动执行日常业务任务、获取最新的财务信息并随时随地开展业务。

使用Xero需要准备什么？
1. 会计科目表
使用 Xero 中的会计科目表来记录和分类交易，并生成报告。您可以使用您以前系统中自己的帐户图表，或使用默认的帐户图表。

2.折算差额
准备您以前的会计系统中的转换余额。转换余额是组织在转换日期的起始数字。转换日期是您的客户开始使用 Xero 的日期。通常是纳税报告期的开始。

3. 发票、票据和贷方票据
在保存之前导入构成转换余额总计的发票、账单和贷项通知单。这样可以确保应收账款和应付账款余额正确无误。

4. 联系人
当您导入发票和账单时，客户和供应商会自动成为 Xero 中的联系人。您还需准备一个联系人列表。以防在导入 CSV 文件填写任何缺失的信息。

5. 固定资产
Xero 有一个固定资产功能，可记录固定资产并计算折旧。如果您以前的会计系统包括固定资产和价值，您可以将它们导入 Xero。

6. 库存
如果您有很多库存项目，您可以批量导入它们以节省时间。在 Xero 中，跟踪库存记录了手头货物的数量和价值。使用未跟踪的库存来加快不需要跟踪的项目的数据输入。

7. 差距数据
差距数据是转换日期和上线日期之间的数据。您可以在迁移期间照常管理您的业务。所以，你需要设定一个明确的日期停止使用以前的系统并开始使用Xero。 Xero上线后，我们可以放回数据。

如果您需要更多信息，请与我们联系。

您可能想要了解：通过云基础平台 XERO 管理您的业务

CONVERTING TO XERO FROM ANOTHER ACCOUNTING SYSTEM

Running your own business is always exciting. However, if your accounting book doesn’t work well. The transactions are not recorded completely. We are sure it must be a nightmare for you. Therefore, Centre O suggest our clients to use a cloud accounting system to help with their daily operation.

What is Xero?

Centre O is happy to assist with your book keeping and accounting work. Centre O works with Xero, a cloud based online accounting and invoicing software. That means you can automate everyday business tasks, get up-to-date financials and run your business from wherever you are.

What you have to prepare if you want to use Xero?

1. Chart of Account

Use the chart of Account in Xero to record and classify transactions, and generate reports. You can use your own chart of Account from your previous system, or use the default one.

2. Conversional Balance

Prepare the conversional balance from your previous accounting system. The conversion balances are the starting figures for the organisation at the conversion date. The conversion date is the date your client starts to use Xero. Typically, the beginning of a tax reporting period.

3. Invoices, Bills and credit notes

Import invoices, bills, and credit notes that make up the conversion balance totals before you save them. This ensures the accounts receivable and payable balances are correct.

4. Contacts

Customers and suppliers automatically become contacts in Xero when you import invoices and bills. You still should prepare a contact list. In case, fill in any missing information by importing a CSV file.

5. Fixed Assets

Xero has a fixed asset feature which records fixed assets and calculates depreciation. If your previous accounting system includes fixed assets and values, you can import them into Xero.

6. Inventory

If you have a lot of inventory items, you can import them in bulk to save time. In Xero, tracked inventory records the quantity and value of goods on hand. Use untracked inventory to speed up data entry for items that you don’t need to track.

7. Gap Data

Gap data is the data between the conversion date and the go-live date. You may manage your business as normal during migration. So, you need to set up a clear date to stop using the previous system and start using Xero.  After Xero go-live, we can put back the data. 

If you need further information, please contact us.

You may want to read: MANAGING YOUR BUSINESS VIA CLOUD BASE PLATFORM XERO

HOW TO DECIDE ON THE BUSINESS SCOPE IN CHINA?

What is the business scope?

The business scope is a list of business activities that the Foreign Investment Enterprise will carry out in China. The business activities list should state clearly during the registration. For the classification purpose, the major business activities will define the overall nature of the Foreign Investment Enterprise. In fact, the type of invoices issued and the applicable taxes for example.

How to draft the business scope for a company?

The business scope should be precise, leave no room for interpretation. Also, the list should in compliance with the restrictions provided in the Negative List. An unclear and vague business scope can lead either to rejection by State Administration for Industry and Commerce. Or the incorrect classification of the industry of an enterprise. As a consequence, the Local Tax Bureau may refuse to process the Foreign Investment Enterprise registration.

Think deep, you should have a clear picture about your own business you wanted to set up in China. For example, what are you going to sell? What kinds of commodities? What kinds of services you are going to provide? Or what about your business development?

You may think you should put as many numbers of item in your business scope as possible. However, your enterprise may involve difference type of tax applicable. Therefore, you need to consider your recent business situation and your further business development plan.

For further information, please contact us.

You may want to read: DIFFERENCES BETWEEN LOCAL ENTERPRISE & FOREIGN ENTERPRISE IN CHINA

如何确定在中国的经营范围？

业务范围是什么？
经营范围是外商投资企业在中国境内开展的经营活动清单。登记时应当在经营活动清单上写明。为便于分类，主要业务活动将界定外商投资企业的总体性质。事实上，例如开具发票的类型和适用的税费。

如何拟定公司的经营范围？
业务范围要准确，另外，该清单应符合负面清单中规定的限制。业务范围不明确和模糊可能导致国家工商行政管理总局拒绝，或者企业所属行业分类错误。因此，地方税务局可以拒绝办理外商投资企业登记。

细想您应该对自己想在中国建立的业务有一个清晰的了解。例如，你要卖什么？什么样的商品？你们将提供什么样的服务？或者你的业务发展怎么样？

你可能认为你应该把尽可能多的项目列入你的业务范围，但您的企业可能涉及适用的不同税种。因此，您需要考虑您最近的业务情况和您进一步的业务发展计划。

如想了解更多信息，请与我们联系。

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2 YEARS WAIVER OF REGISTRATION FEES FOR ANNUAL RETURNS

Starting from 1st October 2020,  the Annual Returns Registration fees at Company Registry will be waived for 2 years. The waiver programme is responding to the 2020-2021 Hong Kong Financial Budget. 

Details of the Waivers

The waiver of registration fees will apply to annual delivered to Registry on time and within the concession period from 1st October 2020 to 30th September 2022. NAR1 delivered on time included:

  1. Delivered within 42 days after the company’s return date for private companies have share capital. 
  2. Public companies with share capital
  3.  Companies limited by guarantee. 
  4. Delivered within 42 days after anniversary of registration for registered non-Hong Kong companies.

When the delivery of annual returns submitted in on timely manner and within the concession period, the Company Registry will waive following registration fees for the below types of companies, including the most common types of setup businesses in Hong Kong, -the Local private companies having a share capital. Secondly the companies that with registration as non- Hong Kong Companies. Thirdly, local companies limited by guarantee. And lastly, the local public companies have share capitals.

What will happen if I have a late delivery of Annual returns?

In case of late delivery of annual returns, then you have to pay the statutory higher registration fee. The calculation bases on the date of delivery, even though the late annual returns delivery is still within the concession period.

Center O will only charge a Company Registry NAR1 receipt collection fee at HK$18 within this period.

For further information, please contact us. 

You may want to read: WHAT ARE HONG KONG LIMITED COMPANY ANNUAL OBLIGATIONS?

2 年豁免，年报注册费

自2020 年 10 月 1 日起，公司注册处的年报表注册费将豁免 2 年。豁免计划是对 2020-2021 年香港财政预算案的回应。

豁免详情
注册费的豁免将适用于在特许期（2020年10月1日至2022年9月30日）内按时交付注册处的年鉴。按时交付的NAR1包括：括：

对于有股本的私人公司，在公司返回日期后的 42 天内交付。
有股本的上市公司
 担保有限公司。
注册的非香港公司注册后42天内送达。
当在特许期内按时交付周年申报表时，公司注册处将豁免以下类型公司的以下注册费用，包括在香港设立的最常见类型的企业，即具有股本的本地民营公司。第二，注册为非香港公司的公司。第三，地方担保有限公司。最后，本地上市公司拥有股本。

如果我延迟交付年报表会怎样？
如果年报表延迟交付，则您必须支付法定较高的登记费。即使逾期的年报交付仍在特许期内，仍以交付日期计算。

在这个期间，Centre O只会收取港币 18 元的公司注册处 NAR1 收据托收费。

如想了解更多信息，请与我们联系。

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Third round of $24 billion Anti-Epidemic Fund measures

Paul Chan, Financial Secretary of Hong Kong, announced the third round of Anti-Epidemic Fund details on 15 September 2020. In order to alleviate the impact of the epidemic on various industries. The government continues to provide rent concessions and fee exemptions, and further reduces rates for non-residential properties. Above all, the new round of anti-epidemic measures and various rent waivers, the total amount involved is about HK$24 billion.

 

In Summary the Enhancing Anti-Epidemic Capability of HK$13 billion

  1. Procurement of vaccines against COVID-19
  2. Providing additional subvention to the Hospital Authority to combat the winter surge or the next wave of epidemic
  3. Enhancing the capacity of quarantine facilities through engaging hotels as designated facilities, in addition, operating new quarantine centres in Penny’s Bay
  4. Increase quarantine centres for residents of residential care homes for the elderly, as well as residential care homes for persons with disabilities
  5. Subsidy scheme for the promotion of contactless payment in public markets managed by the Food and Environmental Hygiene Department

 

Providing Relief to sectors and individuals directly affected by Government’s Anti-Epidemic Measures of HK$4.5 billion

  1. Extension of the Special Scheme of Assistance to the Unemployed under the Comprehensive Social Security Assistance (CSSA) Scheme for 6 months to 31 May 2021
  2. Provision of additional subsidies to hard-hit sectors including:
    • Catering
    • Tourism
    • Aviation & Transport
    • Child care centres
    • Amusement game centres
    • Beauty parlous
    • Bathhouses
    • Sports
    • Fitness Centres
    • Massage establishments
    • Karaoke establishments
    • Places of amusement
    • Arts & Culture
    • Nightclubs
    • Cinemas
    • Club-houses
    • Party rooms
    • Bars/ pubs
    • Mahjong- Tin Kau Premises
    • Places of public entertainment
    • Companies in performing industry which organise pop concerts
    • Education including kindergartens; not only private primary, but also secondary schools, tutorial schools, education institutions, post-secondary schools.
    • Equally for Providers to schools including catering services, interest classes and school bus services, interest class instructors hired by sub-vented non-governmental welfare organisations


Provide rental concessions, waivers of fees and charges and enhanced rates concessionSimilarly, providing rental concessions, waivers of fees and charges and enhanced rates concession of HK$6 billion

  • Firstly, the rental concessions and waivers extend the existing 75% or 100% rental concessions and waivers for government premises and short-term tenancies by 6 months, extend the existing waivers of 27 groups of government fees and charges by 1 year, provide waiver of 7 new groups of government fees and charges for 1 year, and extend the 75% waiver of water and sewage charges payable by non-domestic households for 4 extra months
  • Secondly, rates concession to non-domestic properties for Q3 and Q4 of 2020-21 by increasing the exemption ceiling from $1,500 to $5,000 per quarter
  1. Nevertheless, invite Hong Kong Housing Authority, Hong Kong Housing Society, Airport Authority Hong Kong, Hong Kong Science Park and Cyberport to provide rental concessions for their tenants.

Enhancement of the SME Financing Guarantee Scheme (SFGS)

Enhancing the Special 100% Guarantee Product under the SFGS:

  • Furthermore, the maximum loan amount increase the ceiling to that for 12 months, or $5 million (originally $4 million), whichever is lower
  • Extension of the maximum repayment period: increase from 3 years to 5 years

* The Hong Kong Monetary Authority has earlier announced the extension of the principal moratorium for the 80% Guarantee Product and the 90% Guarantee Product under the SFGS by 6 months to 31 March 2021, and the increase of the maximum duration of principal moratorium from 12 months to 18 months. The Pre-approved Principal Payment Holiday Scheme was also extended by 6 months to April 2021, while repayment for trade facilities under the Scheme was deferred for 90 days.

 

For further information, please contact us.

 

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第三轮240亿元防疫基金措施

香港财政司司长陈茂波于2020年9月15日公布第三轮抗疫基金详情，以缓解疫情对各行各业的影响。为进一步降低非住宅物业的费率，政府继续提供租金优惠和费用豁免。其中，新一轮防疫措施及各项免租措施，涉及总额约240亿港元。

综上所述，增强抗流行病能力达130亿港元
采购针对 新冠肺炎的疫苗
医院管理局提供额外资助金，以抗击冬季激增或下一波流行病
通过聘请酒店作为指定设施，以及开设新的检疫中心，提高检疫设施的能力
为安老院舍和残疾人士院舍的住户增设检疫中心
由食物环境卫生署管理的在公众市场上推广非接触式付款的资助计划
 
为受政府防疫措施直接影响的行业和个人提供45亿港元的救济金
综合社会保障援助（综援）失业人员特别援助计划延长6个月至2021年5月31日
向重灾区提供额外补贴，包括：
餐饮业
旅游
航空与运输
儿童保育中心
游乐中心
美容院
澡堂
健身中心
按摩场所
卡拉OK场所
娱乐场所
文化艺术
夜总会
电影院
会所
派对室
酒吧/酒馆
麻将-天九处所
公共娱乐场所
举办流行音乐会的表演行业公司
教育，包括幼儿园；不仅是私立小学，还包括中学，辅导学校，教育机构，大专院校。
为学校提供膳食服务、兴趣班及校车服务的机构，以及由资助的非政府福利机构聘用的兴趣班导师，亦同样适用

提供租金优惠、免除收费及提高差饷优惠同样，提供60亿港元的租金优惠、免除收费及提高差饷优惠
首先，租金优惠和豁免将现有的 75% 或 100% 的政府场所和短期租赁的租金优惠和豁免延长 6 个月，将 27 组政府收费的现有豁免延长 1 年，提供豁免新增7组政府收费1年，并将非住户75%的水费及排污费豁免延长4个月
其次，通过将豁免上限从每季度 1,500 美元提高至 5,000 美元，在 2020-21 年第三季度和第四季度对非住宅物业进行税率优惠
不过，邀请香港房屋委员会、香港房屋协会、香港机场管理局、香港科学园和数码港为其租户提供租金优惠。
加强中小企业融资担保计划（SFGS）
加强SFGS下的特别100%保证产品：

此外，最高贷款额将上限提高至12个月或500万美元（原为400万美元），以较低者为准
延长最长还款期：由3年增加至5年
*香港金融管理局早些时候宣布，在6个月至2021年3月31日前，暂停80%个保修产品和90%个保修产品的主要暂停，并将主要暂停期限从12个月增加至18个月。预先核准的本金支付假期计划亦延长6个月至2021年4月，而该计划下的贸易贷款还款则延迟90天。

如想了解更多信息，请与我们联系。 
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在中国为企业命名的要求是什么？

随着中国大陆经济的飞速发展，有不少的港澳台同胞或者外国友人选择来大陆开办一家公司。当你创业时，公司名称反映了你在市场上所代表的一切，一个恰当的企业名称是如此重要。但是，公司名称登记程序要求名称遵守某些命名规定。

公司名称怎么取？
中国公司名称遵循以下严格结构：

[成立城市] 公司名称 [业务类型] [有限公司]

因此，与典型的中国公司名称对应的英文名称将是：东莞 ABC 贸易有限公司 当地政府将方括号中的元素固定。这意味着您唯一需要确定的是公司名称 ABC。您可以看到完整的公司名称可能会变得很长。因此，公司名称部分限制为 3 或 4 个汉字。

公司名称可以双语吗？
公司名称应全部为中文。因为只有汉字在中国才有法律地位。名称不能与任何字母或符号组合。此外，名称中不得包含以下内容或文字：

损害国家形象或社会公共利益的。
可能对公众造成欺骗或者误解的。
不允许使用某些词，例如“外国”、“外国地区”、“国际组织名称”
不得使用“政党”、“政府和军事组织”、“社会组织单位编号”等名称
“China”、“Chinese”、“National”、“State”或“International”只能在外文的名称中使用。
不允许使用阿拉伯数字、外国符号或字母。

我可以在公司名称中添加“国际”吗？例如：东莞ABC国际贸易有限公司
名称中间可以使用“国际”字样，但“国际”不能作字号或经营特点，智能作为经营特点的修饰语，并应符合行业用语的习惯，如“国际贸易”、“国际运输”或“国际物流”等。

我可以在公司名称中添加“广东”或省份吗？例如广东ABC贸易有限公司
是的，您可以在公司名称中添加省份。但是，您必须满足以下条件：

注册资本超过人民币10,000,000元及
获得国家工商行政管理总局的批准。

在我的公司名称中是否必须包含 [成立城市]？
根据《企业名称登记管理办法》，公司可以不设市。但公司必须满足以下条件：

全国性公司；
获得国务院批准或指定大型进出口企业；
获得国务院批准或指定的大型企业集团；
国家工商总局批准的其他企业；
历史悠久，字号驰名的企业；
外商投资企业；
注册资本超过50,000,000元人民币。

如想了解更多信息，请与我们联系。

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