這樣可以避稅嗎?(稅務問題)

香港的稅務條例係用地域的方式收稅,即你在香港運作,那你就要交稅,好明顯,如你在香港投資, 你的 operation 就在香港,所以要交稅. 其實都有一些例外的, 但這裡只拍出一些大原則,如你須要知道,可以請教會計師.

第二,請不要以為以一間香港公司做投資, BVI 公司就不用交稅, 這是不對的, 根據稅務條例第 20 (A)條, 任何在港的AGENT都要負擔他的PRINCIPAL的稅務,所以根據你的方法,那舶港的公司要替 BVI 公司交稅.

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Under Hong Kong Profits Tax, tax is charged on "trading income" arising and "derived" in Hong Kong. Firstly as you are trading in Hong Kong Stock market, all the income should be treated as derived in Hong Kong. The only thing you can do which you will not be charged under Hong Kong profits tax is to see the word "trading income". Under Hong Kong tax rule there is six criteria to determine what is "trade", detail you can refers to any taxation book. One of the most important points for your case is whether there is a frequent transactions for the company. For example if you buy a stock than sell in the same day with a profit, the tax department will deem your company is "trading" in stock market. However if you buy shares for a year or more and sold it with a profit, you can treat that income as investment income which we call "capital gain". Capital gain is not taxable in Hong Kong.
Secondly, if your company obtains a loan for buying shares for profit, the tax department must treat your income from selling stock as trading income.
Thirdly, tax department will see how many stock you have in the account. That means if your stock account have 30 different stock it will be more likely to be (trading) than you have just 2 stocks.
So it is not the case that you use a BVI company or not, but whether you can prove that you profit from selling stock is not "trading" in nature.
What my advice is that if you are trading very frequently and has a lot of income from it you should not set up a company to do so but trade personally since you trade personally is not subject to any tax except stamp duty. If you really want to use a company you need to make sure the transaction is not very frequent, no loan obtained for buying the shares and if possible use a company that already have it own business (e.g. letting property) to do it so as to prove that the company buy those shares for investment only but not for the intention of making main profit for the company.