内地人才不能自动移居香港工作。而是需要工作签证。香港特别行政区入境事务处推出了一项名为 内地人才和专业人士入境计划(ASMTP)的计划。Ť他的目标的ASMTP的是吸引合格的内地人才来港工作。以满足本地人力需求,提升香港在全球化市场的竞争力。同样,潜在申请人必须具备当地不易获得或短缺的特殊技能和知识或经验。获录取的申请人必须有能力为香港的经济增长作出贡献和促进。
资格标准
内地居民;
申请人无犯罪记录;
申请人具有本科及以上学历,或具有相关技术资格、专业特长、工作经历和业绩;
有一个真正的职位空缺;
申请人持有聘用确认函
申请人受雇于当地劳动力无法提供的与其学历或经验相关的工作;
薪酬待遇与香港专业人士的现行市场水平大致相符。
申请人须提交的文件
一份申请表;
申请人近期照片;
旅行证件和身份证复印件;
学历及相关经验证明复印件;
现任雇主或有关当局出具的有关在香港工作的同意书。
雇主须提交的文件
一份申请表;
一份包含职位、工资、其他福利和雇佣期限等信息的雇佣合同复印件;
商业登记证复印件;
公司财务状况证明复印件(如最近一次经审计的财务报告、损益表和纳税申报表等);
公司概况(如经营活动、经营方式、产品和市场等);
详细的商业计划书(仅适用于一年内新成立的公司)
入场安排
入境事务处会透过聘用公司向成功申请者发出不干胶入境许可证标签。成功申请者应到公安局办公室申请出境入境许可证(EEP)和相关出境签注。签证标签应贴在申请人EEP的空白背书页上。然后申请人应在抵达香港时出示EEP进行入境审查。如果申请人的带有相关出境签注的 EEP 是电子 EEP。然后申请人应连同发给他/她的入境许可标签一起出示入境许可。
处理申请需要多长时间?
在收到所有所需文件后,通常需要 4 周时间处理 ASMTP 下的入境许可申请。
如需更多信息,请与我们联系。
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利得税报表上的编码代表什么?
利得税-行业分类编码
利得税申报表的文件通常是以 00/12345678为档案格式。其中,“12345678”是公司的工商登记号;而“00”则是行业分类代码编码:
有限公司编码
01:飞机及运转
02:金融
03:建筑工程
04:分销及零售
05:进出口
06:投资/投机
07:酒店、餐厅及游乐场
08:保险
09:纺织和成衣
10:食品
11:金属业
12:制造业
13:印刷
14:公用事业
15:中港贸易
16:破产欠税者
17:航务
18:码头及仓库
19:的士和小巴
20:专业服务
21:经营进出口的海外公司
22; 每隔三年覆检的休业个案
23:临时个案
24:会所、学校和医院
25:其他海外公司
26:每隔三年覆检的无须课税个案
无限公司编码
31:工业化学
32:工程和金属
33:印刷及出版
34:杂项制造
35:运输和旅行社
37:渔农
38:纺织及成衣
39:食品
40:地产
41:保险
42:金融
43:股票经纪
44:商品经纪
45:黄金及白银经纪
46:租赁和融资
47:一般批发
48:进出口
49:海外生产商的驻港代表
50:疋头批发商
51:农渔产批发
53:楼宇买卖
56:糕饼和糖果
57:渔业和农产品零售
58:药剂
59:金匠和珠宝
60:杂项经销商
61:机械及设备分销商
62:古董
63:时装及服饰
64:一般商店
65:竹制及藤制品
66:建筑
67:酒店、餐厅和娱乐场所
68:洗衣、卫生和殮葬
69:汽车
70:码头和仓库
72:会所
74:小巴
75:的士
76:中港贸易
79:专利权/版权的非居港人士
81:会计和税务
82:建筑界专业人士
83:医务
84:法律
85:其他专业
95:每隔三年覆检的休业个案
97:临时个案
98:未清缴税款的休业个案
如想了解更多信息,请与我们联系。
您可能想要了解:收到利润税申报表后该怎么办?
What is that Number on Profit Tax Return Form means?
Profits Tax-Industrial Classification Code
Profits tax return is usually 00/12345678 as the file format. Among them, “12345678” is the company’s business registration number; While “00” is the industry classification code:
Limited company code
01: Aircraft and operation
02: Finance
03: Construction works
04: Distribution and retail
05: Import and export
06: Investment/Speculation
07: Hotels, restaurants and playgrounds
08: Insurance
09: Textiles and garments
10: Food
11: Metal Industry
12: Manufacturing
13: Printing
14: Utilities
15: China-Hong Kong Trade
16: Bankruptcy debtors
17: Shipping
18: Wharf and warehouse
19: Taxi and minibus
20: Professional Services
21: Overseas companies engaged in import and export
22; Closed cases reviewed every three years
23: temporary cases
24: Clubhouse, school and hospital
25: Other overseas companies
26: Non-taxable cases reviewed every three years
Unlimited company code
31: Industrial Chemistry
32: Engineering and Metal
33: Printing and Publishing
34: Miscellaneous Manufacturing
35: Transport and travel agencies
37: Agriculture
38: Textiles and Clothing
39: Food
40: Real Estate
41: Insurance
42: Finance
43: Stock Broker
44: Commodity Brokerage
45: Gold and Silver Brokerage
46: Leasing and financing
47: General wholesale
48: Import and Export
49: Representatives of overseas manufacturers in Hong Kong
50: Fabric Wholesale
51: Agriculture and Fisheries Wholesale
53: Building Sales
56: Cakes and Candies
57: Retail of Fishery and Agricultural Products
58: Potion
59: Goldsmiths and Jewellery
60: Miscellaneous distributors
61 Machinery and equipment distributors
62: Antique
63: Fashion and Apparel
64: General Store
65: Bamboo and Rattan Products
66: Architecture
67: Hotels, restaurants and entertainment venues
68: Laundry, hygiene and funeral
69: Car
70: Wharf and warehouse
72: Clubhouse
74: Minibus
75: Taxi
76: China-Hong Kong Trade
79: Patent/copyright non-resident
81: Accounting and Taxation
82: Construction professionals
83: Medical
84: Law
85: Other majors
95: Business closure cases reviewed every three years
97: Temporary Case
98: Cases of closure of business with unpaid taxes
For further information, please contact us.
You may want to read: WHAT TO DO WHEN I RECEIVE A PROFIT TAX RETURN?
Online Appointment for Business Registration Office Counter Services
Service Hour Updated
Due to the 3rd waive of COVID-19, Inland Revenue Department announced on 19 July 2020. The service hours of the counters of Business Registration Office are from 9:00 am to 12:00 noon. And 1:30 pm to 4:00 pm from Monday to Friday (except public holidays) starting from 20 July.
Online Appointment arrangement
For service users who have made online appointments for counter services before 9:00 am on a day. Please come to Business Registration Office at 9:00 am or 10 am of the day. For those who have made online appointments for counter services after 4:00 pm on a day. Please come to Business Registration Office at 2:00 pm of the day.
网上预约商业登记署柜台服务
更新服务时间
由于新冠疫情的原因,税务局于 2020 年 7 月 19 日宣布第三次豁免。从7 月 20 日起,商业登记署柜台的服务时间为周一至周五(公众假期除外)上午 9:00 至中午 12:00, 下午 1:30 至下午 4:00。
网上预约安排
对于在当日上午9:00之前在线预约柜台服务的服务用户,请于当天上午 9:00 或上午 10 点到商业登记署; 当天下午2:00后网上预约柜台服务的人士, 请于当日下午 4:00 到商业登记署。
2020-21 Budget: Waiver of Water and Sewage Charges for Commercial Units under
The Financial Secretary announced in the 2020-21 Budget Speech, a package of helping measures for the commercial and industrial sector. On 8 April 2020, the Chief Executive announced another round of relief measures to support the businesses. The measures aim to assist enterprises to cope with current economic challenges. About 250,000 non-domestic accounts are expected to benefit from these initiatives. The measures include, waiving 75 % of water and sewage charges for water consumption for non-domestic purposes. It includes trade purposes, construction purposes and shipping purposes
What is the concession period and amount?
The concession period from 1 December 2019 to 30 November 2020. Concession subject to a respective monthly cap of $20,000 (water charges) and $12,500 (sewage charges) for each water bill. A month is interpreted as 30.41 days, the respective daily cap is $657.68 (water charges) and $411.05 (sewage charges).
How do consumers get the concession?
The Water Supplies Department (WSD) will make a corresponding waiver adjustment on water bills. So, consumers no need to apply.
How to calculate the waiver?
Example: Company A holds a water account for Trade Purpose
| Consumption period | Consumption (m3) |
| 15 Nov 2019 – 14 Jul 2020 (242 days) | 3,000 |
Charges before waiver
| Water Charge | Sewage Charge |
| 3,000 x $4.58 = $13,740
|
3,000 x $2.92 = $8,760 |
| Consumption period within concession period | 75% Waiver |
| 1 Dec 2019 – 14 Jul 2020
Concession is only applicable to consumption period falling within the concession period |
Water Charge
3000 x 227/242 x $4.58 x 75% = $9,666.26 Sewage Charge 3000 x 227/242 x $2.92 x 75% = $6,162.77 |
Concession ceiling: Concession ceiling is calculated by multiplying the daily ceiling with the no. of days in concession period
| No. of days in concession period | 227 Days |
| Water Charge | Sewage Charge |
| $657.68 x 227 = $149,293.36 | $411.04 x 227 = $93,308.35 |
Amounts of waiver
| Water Charge | Sewage Charge |
| $9,666.26 | $6,162.77 |
By calculation, 75% of the charges are below the concession ceiling. Hence, Company A can have full 75% waiver.
Charges after waiver
| Water Charge | Sewage Charge |
| $13,740 – $9,666.26
= $4.073.74 |
$8,760 – $6,162.77
=$2,597.23 |
For further information, please contact us.
You may want to read: HK$137.5 BILLION FINANCIAL RELIEF PACKAGE OVERVIEW FOR BUSINESSES
2020-21 财政预算案:宽减商业单位水费及排污费
财政司司长在 2020-21 年度财政预算案演说中宣布了一系列针对工商业的扶助措施。 2020 年 4 月 8 日,行政长官宣布了另一轮支持企业的纾困措施。这些措施旨在帮助企业应对当前的经济挑战。预计约有 25万个非国内账户将从这些举措中受益。措施包括非家庭用水免收75%的水费和排污费,它包括贸易目的、建筑目的和运输目的
宽减期和金额是多少?
宽减期为2019年12月1日至2020年11月30日。宽减额的每月上限分别为每张水费$20,000(水费)和$12,500(排污费)。一个月为 30.41 天,因此宽减额每日上限分别为 $657.68港元(水费)及 $411.05港元(排污费)。
如何申请宽减水费?
用户无须申请,水务署会在账单上直接作出相应宽减。
如何计算宽减额?
例子:A 公司为持有贸易用水账户
消耗周期 消耗量 (m3)
2019 年 11 月 15 日 – 2020 年 7 月 14 日(242 天) 3,000
豁免前收费
水费 排污费
3,000 x 4.58 港元 = 13,740 港元 3,000 x 2.92 美元 = 8,760 美元
宽减期内的消费期 75% 宽减额
水费
3000 x 227/242 x 4.58 美元 x 75%
2019年12月1日 – 2020年7月14日 = 9,666.26 美元
只有宽免期内的用水期才可获宽免 排污费
3000 x 227/242 x $2.92 x 75%
= 6,162.77 美元
宽减额上限: 宽减额上限的计算方法是每日上限乘以宽免期内的用水日数
宽减期内的天数 227 天
水费 排污费
$657.68 x 227 = $149,293.36 $411.04 x 227 = $93,308.35
宽减金额
水费 排污费
9,666.26 美元 6,162.77 美元
经计算,A 公司75%宽减额并未超过规定上限,可获全75%宽免额优惠。
宽免后应缴费用
水费 排污费
13,740 美元 – 9,666.26 美元 8,760 美元 – 6,162.77 美元
= 4.073.74 美元 =$2,597.23
如想了解更多信息,请与我们联系。
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Legal System and the Judiciary under business environment in Hong Kong
Legal System and the Judiciary – The Basic Law
Under the Basic Law of Hong Kong, it exercises the judicial power of the Region and is independent of the executive and legislative branches of the Government. The courts in Hong Kong hear and adjudicate all prosecutions and civil disputes, including all public and private law matters.
The rule of law and the independence of the Judiciary are the cornerstone of the Hong Kong Legal system. Under the “One Country, Two Systems” policy, Hong Kong has its own legal system based on the common law, and local legislation codified in the laws of Hong Kong. Laws in force in Hong Kong include
- The Basic Law
- PRC national laws listed in Annex III to the Basic Law as applied to Hong Kong;
- The laws previously in force in Hong Kong before 1st July 1997, including
- The Common Law
- Rules of equity, ordinances, subordinate legislation and customary law, except for any that contravene the Basic Law, and
- Subject to any amendment by LegCo;
- Law enacted by LegCo. Legislation in force in Hong Kong
The Basic Law provides that the Department of Justice (“DoJ”) controls criminal prosecutions, free from any interference. The Judiciary, i.e. the courts of Hong Kong, is responsible for the administration of justice in Hong Kong and the adjudication of cases, criminal and civil, in accordance with laws. DoJ exercises judicial power independently, free from any interference. It is fundamental to Hong Kong’s legal system that members of the Judiciary are independent of the executive and legislative arms of Hong Kong.
The Courts
The courts of Hong Kong comprise the Court of Final Appeal, the High Court (which consists of the Court of Appeal and the Court of First Instance), the District Court, the Magistrates’ Courts and other specialised Courts and Tribunals.
The Court of Final Appeal
The Court of Final Appeal is the final appellate court within the court system with the power of final adjudication. It hears appeals involving important question of law, including in particular points of public and constitutional importance. Or where leave to appeal has otherwise been granted as provided in the governing ordinance. There are one Chief Justice, three Permanent Judges, and 15 Non-Permanent Judges. Final appeals are heard by the full court comprising 5 judges, usually including the Chief Justice, 3 permanent members and one non-permanent member. Court of Final Appeal may require invite judges from other common law jurisdictions to sit on the court and a number of distinguished judges from the United Kingdom, Australia and New Zealand have sat and continue to sit as members of the court.
The Court of Appeal of the High Court
The Court of Appeal of the High Court hears appeals on civil and criminal matters from the Court of First Instance and the District Court, as well as appeals from the Lands Tribunal. It also makes rulings on questions of law referred to it by the lower courts. There are 13 Justices of Appeal, including the Chief Judge of the High Court and 3 Vice-Presidents.
The Court of First Instance of the High Court
The Court of First Instance of the High Court, comprising 27 Judges. Also it has unlimited jurisdiction in both civil and criminal matter. In its appellate jurisdiction, it hears appeals from the Magistrates’ Courts and other tribunals. The most serious offences, such as murder, manslaughter, rape, armed robbery, complex commercial fraud and drug offences involving large quantities, are tired in the Court of First Instance, by a judge sitting with a jury of 7 (or 9 on the special direction of the judge)
The District Court
The District Court has limited jurisdiction in both civil and criminal matters. In its criminal jurisdiction, the court may try the more serious offences with the exception of a few very serious offences such as murder, manslaughter and rape. The maximum term of imprisonment it can impose is seven years. There are 43 District Judges, including the Chief District Judge.
The Magistrates’ Courts
The Magistrates’ Courts exercise criminal jurisdiction over a wide range of offences. Although there is a general limited of two years imprisonment. Or a fine of HK$100,000 certain statutory provisions give magistrates the power to sentence up to 3 years’ imprisonment and to impose a fine up to HK$5 million. Prosecution of indictable offences commences in the Magistrates’ Courts. Depending on the seriousness of a case, the DoJ may apply to have a case transferred to the District Court. Or committed to the Court of First Instance of the High Court. As at 8 February 2018, there were 72 magistrates sitting in 7 Magistrates’ Courts.
For further information, please contact us.
You may want to read: WHAT IS THE LEGAL ENVIRONMENT LIKE IN HONG KONG?
香港营商环境概况
背景
香港是中华人民共和国(“中国”)的一个特别行政区。处于东南沿海,珠江三角洲的位置,面积约1106平方公里, 有超过 750 万不同国籍的人口。香港是世界上人口密度最高的地区之一。不仅为所有人提供安全可靠的商业环境,也提供了足够的人力。
1841年至1997年继英国统治。中国于1997年7月1日收回香港主权。虽然香港是中国的一个特别行政区,它仍然遵循英国普通法,这意味着它承认信托是一个概念。
政府结构
《基本法》是中华人民共和国的国家法律和香港的宪法性文件。它是“一国两制”原则下的基石。因此,香港能够行使高度自治权,享有行政、立法和独立的司法权。
香港拥有世界上最自由的经济。政府的政策是完全不干涉主义。政府对企业的控制和披露要求最低。对于私营企业来说,香港只需要最低限度的资本,而对于作为全资子公司注册成立的公司,香港也要求最低财务报表。
如想了解更多信息,请与我们联系。
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香港自由贸易经济体
自由贸易经济体
香港是世界上最开放的经济体之一,其商业环境友好,贸易环境自由、金融监管制度和法律制度成熟、税收制度简单且税率低以及运输系统和电信基础设施先进。
金融市场
香港的金融市场具有高水平的流动性,并受符合国际标准的有效和透明的监管。如伦敦和纽约,香港市场在全球金融体系中发挥着至关重要的作用,香港也是通往中国大陆经济和金融体系的重要门户。香港金融业发达,是世界第七,也是亚洲第二大银行中心。金融部门拥有 246,000 名员工。这占全市劳动力总数的 6.5%,占其 GDP 的 16.6%,2017 年 10 月资产规模达 22.7 万亿港元。资产管理业务高度国际化,约 71% 的资产来自香港以外的投资者。
货币政策
货币稳定是香港货币政策的首要目标,即在联系汇率制度下港元的对外价值按7.8港元兑1美元的汇率保持稳定。银行间货币市场互动良好,有强大的实时结算银行间支付系统支持,使美元、港币、欧元和人民币的交易能够实时结算。
人民币业务枢纽
随着人民币不断国际化,香港成为全球最大的离岸人民币业务枢纽。通过发展人民币债券、贷款和股权产品,支持跨境贸易交易、投融资和资产管理。 在2016年,香港银行办理的人民币贸易总额达到45420亿元,人民币存款6250亿元。(与微信上的金额不符)
与全球伙伴的合作
香港作为著名的国际贸易中心,积极与全球合作伙伴进行国际接触与合作,如亚太经济合作论坛、世界贸易组织、世界海关组织等;参与世界贸易组织的贸易服务协定,以及自动交换 由经济合作与发展组织(“经合组织”)协调的税务金融账户信息(“AEOI”)。 2016年,该市占世界商品贸易总额10640亿美元的3.3%,主要贸易伙伴为中国大陆、美国和台湾。
全球机构的参与者
香港积极参与国际货币基金组织、世界银行、巴塞尔银行监管委员会、国际证券委员会组织、国际保险监督员协会、反洗钱金融行动特别工作组合亚洲/太平洋反清洗黑钱组织等,共同维护市场秩序。
如想了解更多信息,请与我们联系。
您可能想要了解:将您的业务迁往香港?