香港邮政部分目的地的服务暂停

航空公司大幅减少了航班频率，甚至取消了飞往以下列表中目的地的航班，值得注意的是，香港邮政于2020年 3 月 31日宣布不提供航空运输。航空邮件（包括特快专递）暂停服务。市民可考虑改用平邮服务。因此，香港邮政已要求服务供应商提前安排运送时间或将前往这些目的地的服务频率增加至每周一次。
香港邮政空邮至目的地及预计行程时间：
目的地
预计水面航行时间
北美
加拿大
15天

欧洲
西班牙
23天

挪威
40天
南美洲
巴西
28天
 
韩国
由于在韩国的飞行频率继续大幅减少，所提供的航空运输无法应付寄往韩国的特快专递量。香港邮政已于3月27日宣布暂停寄往韩国的航空邮件服务。市民可以考虑使用平邮到韩国。平邮的频率增加到每周一次，平邮邮寄时间约为 5 天。
欧洲 
许多欧洲目的地的货运航班运输受到限制或取消。香港邮政只能尽力维持以下这些目的地的特快专递服务，以方便市民投寄紧急邮件。
经确认，即使香港邮政或特快专递已完成处理程序并按时将邮件交给航空公司，至少会延迟两周。市民可考虑使用平邮服务。
 
目的地
可用的服务类型

欧洲
奥地利

特快专递和平邮
比利时
丹麦
德国
希腊
匈牙利
波兰
葡萄牙
瑞典
瑞士
 
 
如想了解更多信息，请与我们联系。
你可能想要了解：
http :  //centreo.hk/inland-revenue-department-work-arrangement/

香港中小企融资担保计划 ——百分百担保特惠贷款

财政司司长在2020-2021年财政预算案中宣布，按证保险有限公司（HKMCI）将推出100%担保特惠贷款计划。特惠贷款（单词不符）是根据中小企业融资保证计划（SFGS）。新措施纾缓中小企业因收入减少而无法支付薪金或租金的压力，以减少企业倒闭和裁员。
申请资格
特惠贷款适用于各行各业的中小企业，包括受新冠肺炎疫情影响最大的零售、旅游、饮食、电影院、卡拉OK场所和运输业等。贷款由政府作担保，贷款总额为200亿港元。符合条件的企业须在 2019 年低已至少开业三个月，并自 2020 年 2 月以来的任何一个月与 2019 年任何季度的月平均相比，财务上的营业额下降至少 30%。
贷款金额和还款额是多少？
每宗申请的最高贷款额度为有关企业的六个月雇员薪金及租金的总和，或200万港元，以较低者为准。收取年利率为最优惠利率减 2.5%（即当前利率为 2.75%），所有担保费将全免。这项特惠贷款的最长还款期为36个月，前6个月可选择延期还本，以减轻企业的即时还款压力。
按证保险有限公司正积极与贷款机构进行筹备工作，争取在政府获得立法会财务委员会批准拨款后的一个月内推出该计划。申请期自计划推出之日起持续六个月。接收申请的日期将在最终确定后进一步公布。
而这仍然是一个提议，后续需要得到立法会的批准。
如需了解更多信息，请与我们联系。
你可能想要了解：
http :  //centreo.hk/hong-kong-funding-scheme-for-business-development/

政府进一步澄清零售业资助计划的资格标准

政府最近宣布了对零售企业的新补贴。翌日，不少零售业者赶往税务局商业登记署申请改变业务性质。从商业登记证上注明的“零售”，以申请抗疫基金的资助。
政府发言人于4月2日就零售业津贴计划再次作出以下澄清：
该计划要求申请人必须在实体店从事实质性零售业务。该计划不要求申请人的商业登记证上的业务性质为“零售”，零售商在申请该计划时无需改变业务性质。
考虑申请人是否真正在实体店进行实质性和实质性的零售业务。政府会审查证明文件， 例如店面的近期照片、强制性公积金供款报表、租金收据和水电费账单。考虑个别个案的情况，以整体方式决定申请是否合资格。
所有符合条件的零售商必须在 2020 年 1 月 1 日之前进行过实质性和实质性的零售业务，将核实随行政记录一起提交的信息，政府会查明这些业务是否在 2020 年 1 月 1 日之前开始营业。如相关商业登记资料近期有修订，政府会要求申请人提交额外资料和文件，这可能会延长有关申请的处理时间。
政府亦提醒市民，如有人故意提供虚假或误导性资料，以期获得资助，执法机构将开始调查和跟进。
 
如需了解更多信息，请与我们联系。
 
你可能想要了解： 香港商业发展资助计划（续）

Special 100% Loan Guaranteed Scheme for SMEs in Hong Kong

In the Budget 2020-2021, the Financial Secretary announces that HKMC Insurance Limited (HKMCI) will introduce special 100% Loan Guaranteed Scheme. The load Guarantee is under the SME Financing Guarantee Scheme (SFGS). The new measure aims to alleviate the burden of paying employee wages and rents by small and medium-sized enterprises (SMEs).  For those are suffering from reduced income, thereby help minimise enterprise shutting down and layoffs.

Who is Eligiable?

The loan guarantee is applicable to SMEs in all sectors. Including those mostly affected by the coronavirus outbreak such as retail outlets, travel agents, restaurants, cinemas, karaoke establishments and transport operators, etc. The government will guarantee the loan, with a total loan amount of HK$20 billion.  Eligible enterprises started operation for at least three months as at end of December 2019. And financially suffered at least a 30% decline in sales turnover in any month since February 2020. By comparing with the monthly average of any quarter in 2019.

What is the Loan Amount and Repayment?

The maximum amount of the loan per enterprise is the total amount of employee wages and rents for six months, or HK$2 million, whichever is lower. There will be a charge of interest rate of the Prime Rate minus 2.5% per annum (i.e. current interest rate at 2.75%). All guarantee fee will be waived. The maximum repayment period of a loan under the guarantee is 36 months, with an optional principal moratorium for the first six months, so as to lessen immediate repayment burden of the enterprises.

HKMCI is actively undertaking the preparatory work with the lending institutions, and strives to roll out the scheme within one month after the Government obtains approval of funding from the Finance Committee of the Legislative Council. The application period will last for six months starting from the launch of the scheme. And the date for receiving applications will be further announced upon finalization.

Still, it is a proposal. It needs an approval from Legislative Council.

For further information, please contact us.

You may want to read: http://centreo.hk/hong-kong-funding-scheme-for-business-development/

 

Government further clarifies eligibility criteria of Retail Sector Subsidy Scheme

New government subsidy to Retail businesses announced recently. On the following day, many retail business owners rushed to the Business Registration Office of the Inland Revenue Department.  They went to apply for a change the nature of business. From as stated in the business registration certificate to “retail” in order to apply for the subsidy under the Anti-epidemic Fund.

Government spokesman on 2nd April made the following clarification again on Retail Sector Subsidy Scheme: 

  • The Scheme requires applicants to be conducting substantial and substantive retail business at a physical store. The Scheme does not require the nature of business on the applicants’ business registration certificate to be “retail”. Whereas, it’s not needed for retailers to change the nature of business when applying for the Scheme.
  • In considering whether an applicant genuinely conducts substantial and substantive retail business at a physical store.  The Government will examine the supporting document.  For example a recent photograph of the shopfront, along with a Mandatory Provident Fund contributions statement, as well as a rental receipt and a water or electricity bill.  To determine whether an application is eligible in a holistic manner having regard to the circumstances of individual cases.
  • All eligible retailers must have conducted substantial and substantive retail business before January 1, 2020. Information submitted with the administrative records will be verified. The Government will ascertain if the businesses commenced before 1 January 2020. In case the relevant business registration information was revised recently, the Government will request the applicants to submit additional information and documents, which might lengthen the processing time of such applications.
  • The Government also cautions that if any person has purposely provided false or misleading information with an intention of obtaining the subsidy. If this is the case, then the law enforcement agencies will start an investigation and follow-up.

 

For further information, please contact us.

 

You may want to read: HONG KONG FUNDING SCHEME FOR BUSINESS DEVELOPMENT ( CON’T)

政府公布第二项支持香港中小企业的措施

行政长官林郑月娥昨晚（2020 年 4 月 8 日）召开记者招待会，为支持香港中小企业，一系列新措施涉及逾 1,300 亿元，以帮助企业维持生计、保住工人、减轻个人和企业的财务负担并在疫情得到控制后协助经济复苏。
除了史无前例的措施外，还包括推出 800 亿元的就业支持计划、210 亿元的支持受灾部门以及减轻企业和个人的财务压力。
 
支持香港中小企业的建议如下：
实施就业支援计划
政府会向合资格雇主提供工资补贴，以留住后者的雇员。因此，雇主必须承诺他们不能实施裁员。政府提供的工资补贴按月薪的50%计算，上限为18,000元港币。简而言之，该计划适用于所有作出强积金供款的雇主。向雇主支付的款项将分为两笔付款，并预计将惠及150万名员工。
创造就业机会
香港政府将投资 60 亿元，在公营和私营部门创造约 30,000 个限时工作（最多 12 个月）。因此，这项措施针对不同技能和学历的人，不仅惠及专业技术人员，也惠及应届毕业生、中层和基层工人。
关于向受灾部门提供救济的提案
受疫情影响，政府宣布暂停开学，禁止娱乐业和高风险行业，这些行为严重打击了经济。政府提出了对补习学校和旅游业等16类企业的额外支持，总额达210亿港元。以下行业在名单上：
补习社；
学校相关服务提供者
注册侧体育教练
兴趣班导师
回收垃圾收集者
交易所参与者及证券及期货
证监会 (SFC) 持牌人
地产代理界的持牌人
客运业
创意产业
旅游产业
建筑业
非牟利机构在振兴历史建筑拯救部门下经营项目
航空业
餐饮业
由于政府采取了保障公众健康的措施，部分部门已全部或部分关闭
 
关于缓解企业和个人整体现金流和负担的建议如下：
加强中小企业融资担保计划
政府将优化中小企业融资担保计划下的80%、90%和100%特惠担保产品。该计划估计额外开支约 120 亿元，考虑到这一点，额外的担保承诺为 300 亿元，预计将惠及香港约20,000-50,000家企业。
政府楼宇租金及费用优惠
政府将于 2020 年 4 月至 9 月将符合条件的短期租赁和由地政总署 (LandsD) 管理的豁免的租金或费用优惠从 50% 提高至 75%。因此，大约 5,000 名租户/豁免持有人将受益。因政府的关闭令或其他限制而被命令关闭或已选择关闭的短期租赁和豁免持有人，根据第 3 章保护公众健康，第599F章《预防及控制疾病(规定及指示)(业务及处所)规例》 可申请全额优惠。大约 1300 名租户/豁免持有人/租用者将受益。
 除了租金减免计划外，该计划还将非住宅账户支付的水费和排污费的 75% 豁免从 8 月至 2020 年 11 月再延长四个月，每个账户的每月上限分别为 20,000 港元和 12,500 港元。该豁免是已提供的八个月豁免的延伸。约 250 000 个非本地账户将受惠。
因上述措施而流失的总收入估计约为 13 亿元。政府会尽快以行政或附属法例的方式落实上述措施。
 
如需了解更多信息，请与我们联系。
你可能想要了解：
http :  //centreo.hk/hong-kong-relief-measures-businesses-2020/

Government announces second measures to support Hong Kong SMEs

Chief Executive Carrie LAM, called a Press Conference last evening (8 April 2020).To support Kong Kong SMEs, a new series of measures involving over $130 billion to help businesses stay afloat, keep workers in employment, relieve financial burdens of individuals and businesses and assist the economy to recover once the epidemic is contained.

Along with the unprecedented measures include introducing an $80 billion Employment Support Scheme, $21 billion support for hard-hit sectors and relieve financial burdens of businesses and individuals.

 

Proposal on support Hong Kong SMEs with the following:

Implementing the Employment Support Scheme

The Government will provide wage subsidy to eligible employers to retain the latter’s employees. Hence, employers have to undertake that they cannot implement redundancy. The wage subsidy to be provided by the Government is calculated based on 50% of the monthly salary, which is capped at $18,000. In short, the Scheme is eligible for all employers have making MPF contribution. The disbursement to employers will separate in two payment. And expects to benefit 1.5 million employees.

Job Creation

In addition, Hong Kong Government is going to invest $6 billion to create around 30, 000 time-limited jobs (up to 12 months) in the public and private sectors. As a result, this measure aims at people with different skill sets and academic qualifications, benefitting not only professionals and technicians, as well as fresh graduates, middle level and grassroots workers.

Proposals on proving relief to hard-hit sectors

Due to the epidemic, admittedly, the government announced to suspense school, to ban entertainment sector and the industries with high risk. The acts hit the economy badly. Even so, the government proposed an additional of 16 types of support for businesses including tutorial school and the travel industry with the amount totalling $21 billion. Below industries are on the list:

  • Tutorial school;
  • Service providers and suppliers for schools
  • Sport coaches
  • Instructors of interest classes
  • Up cycle refuse collector
  • Exchange participants and Securities and Futures
  • Commission (SFC) licensed individuals
  • Licensed individuals of the estate agency sector
  • Passenger transport sector
  • Creative industries
  • Tourism industry
  • Construction sector
  • NPOs under the Revitalising Historic Buildings Through Partnership Scheme
  • Aviation sector
  • Catering sector
  • The sectors are completely or partly closed due to the measures for safeguarding public health imposed by the Government

 

Proposals on easing the overall cash flow and burden of businesses and individuals with the below:

Enhancing the SME Financing Guarantee Scheme

Government will introduce enhancements to the 80%, 90% and Special 100% Guarantee Products under the SME Financing Guarantee Scheme. Overall, the scheme estimated additional expenditure of around $12 billion, with this in mind, the additional guarantee commitment of $30 billion. Thus expected to benefit about 20,000-50,000 enterprises in Hong Kong.

Rental and Fee Concessions for Government Premises

Government will increase the rental or fee concessions from 50% to 75% in respect of eligible short-term tenancies and waivers administered by the Lands Department (LandsD) from April to September 2020. Consequently, bout 5,000 tenants/waiver holders will benefit. Short-term tenancies and waiver holders which are ordered to close or have chosen to close due to Government’s closure orders or other restrictions for safeguarding public health under Cap. 599F may apply for full concession. About 1300 tenants/ waiver holders/ hirers will benefit.

 Beside the rental wavier programme, it extend the 75% waiver of water and sewage charges payable by non-domestic accounts for another four months from August to November 2020, subject to a monthly cap of $20,000 and $12,500 respectively per account. This waiver is an extension of the eight months’ waivers already offered. About 250 000 non-domestic accounts will benefit.

Total estimated revenue forgone arising from the above measures is around $1.3 billion. The Government will implement the measures above administratively or by way of subsidiary legislation as soon as possible.

 

For further information, please contact us.

You may want to read: http://centreo.hk/hong-kong-relief-measures-businesses-2020/ 

香港公司会计和审计清单

如果您有兴趣在香港开办自己的公司，你需要了解香港的会计、审计和报税申报制度，这样就能避免因不正确的税务申报或任何法律问题而被罚款这些问题。
税务局 (IRD) 财政年度从 4 月 1 日起至明年 3 月 31 日结束。如果您有一家新成立的香港公司，第一次核数之期限应为公司成立后18 个月内。税务局会向公司发出通知要求提交利得税报表和补充表格，公司在规定时间内上报提交即可。
利得税申报表可能会是一件令人头痛的事情，不用烦恼，Centre O 已经整理出一份简洁明了的所需流程清单，能够帮你轻松搞定。
保留运营记录
保留公司的运营记录，包括银行对账单、销售单、凭证、消费单据或者收据，这些记录应按顺序逐月保存。这样做可以让管理账户的生成更简单。
决定财政年度结算日
公司的第一次审计可以在成立之日起 18 个月内完成。在香港，12 月或 3 月关结算是很常见的。但一旦您确认了结算日，除非后期要求更改，这个结算时间在随后的几年之内是保持不变的。
准备管理帐目
用传统的方式来编制管理帐目是一件麻烦困难的事情，因为它涉及大量的文书工作和计算。近几年来，一些云端会计软件例如XERO，它能帮助公司更好、更快地完成会计工作，真正做到无纸化，而且它还可以通过单击按钮生成一套完整的管理帐户（损益表和资产负债表）。
审计管理帐目
香港公司必须向正式持牌注册会计师（CPA）提交管理帐目及经营记录，注册会计师将审查审计报告和文件，审核过程需要 8-10 周。一旦审计报告得到相关各方批准并签字后，便会和利得税申报表 (PTR) 一起提交给 税务局(IRD) 。
填写并提交利得税申报表
公司在成立日期后的第18个月内进行第一次的利得税报表的提交，之后是每年一次。利得税申报表原件必须填好，签署并与审计报告一起提交给税务局。 
等待税务局审查和进行税务评估
税务局会根据利得税申报表和审计报告中的信息评估纳税人应缴纳的税额。如果需要缴纳任何税款，税务局会向该公司发出税务评估。香港实行两级利得税课税。公司的利润小于或等于200 万港元，税率为为 8.25%； 利润超过 200 万港元，税率为16.5%。
如在工作上需要帮助的，您可以聘请Centre O 作为您的税务代表，我们会为您通知、填写和提交所有税务局要求的文件。
 
如需了解更多信息，请与我们联系。
您可能需要了解：我们的会计、审计和报税年度服务费

Checklist for Accounting and Auditing in Hong Kong

If you are interested in running a business in Hong Kong, the first thing you need to know about are accounting, auditing standards, and tax filing. In order to stay away from any penalties for incorrect tax filings and any legal issues down the road.

The Inland Revenue Department ( IRD)  financial year starts on April 1st and ends on March 31st of the next year. If you have a newly formed Hong Kong company, then within the first 18 months of the incorporation of your business. The IRD will issue a letter requesting to submit the Profit Tax Returns and the supplementary Form.

Submission of the Profit Tax Returns form probably a big headache for you. The good news is that Centre O have created a checklist to make the process easier and to make sure you are not going through it by yourself.

Keep Operating Records

Gather the company’s operating records including bank statements, invoices, vouchers, bills and receipts. The records should keep in an order and in month-to-month basis. Then it simplifies the process of management account generation.

Decide Financial Year End

The first account closing of a company can be within 18 months from the incorporation date. However, it is common in Hong Kong to close accounts in December or March. Once you have confirmed the closing date, it will remain the same in subsequent years. Unless you request a specific change.

Prepare Management Accounts

Preparing management accounts is a hard time traditionally. It involves lots of paper work and calculation. Over the years, some cloud-based accounting software for example: XERO. It can help company work better, quicker and truly go paperless with their accounting. It can generate a full set of management account (Profit and Loss and Balance Sheet) by simply clicking a button.

Audit the Management Accounts

Hong Kong companies have to present the management accounts and operating record to an appointed licensed Certified Public Account (CPA). CPA will examine the audit report and documents. The audit process takes 8-10 weeks. Once the audit report has been approved and signed by relevant parties. It is ready to be submitted to IRD together with the Profit Tax Return (PTR).

Fill in and File the Profit Tax Return

A company can expect its first PTR from IRD around 18 months after its incorporation date, and then yearly thereafter. The original PTR form must be filled, signed and submitted together with the audited accounts to IRD. 

Wait for IRD to Review and Conduct Tax Assessment

IRD will assess the amount of tax you should pay based on the information on the PTR form and audit report. If any tax is payable, IRD will issue a tax assessment to the company. Hong Kong has a Two-Tier tax system. 8.25% for the first $2 million profit; while 16.5% for profit over $2 million.

Still need help on the work, you can simply hire Centre O to be your tax representative, we will notify, fill and file all the necessary IRD documents for you.  For further information, please contact us.

You may want to read:OUR ANNUAL SERVICE FEE OF ACCOUNTING, AUDITING AND TAX FILING