✔ 最佳答案
e-Business is also a kind of trading. Therefore, it has to be reported to Inland Revenue Department under a Profits Return normally issued by IRD in April every year. If there is a loss, there is no profits tax chargable. But, if there is a profit, you could still reduce the tax liability by claiming the profits be personal assessed. Please go to the following web-site of IRD
http://www.ird.gov.hk/eng/pdf/pam37e.pdf