香港公司，國內運作什樣報稅？

I think the critical issue whether the transaction is concluded in Hong Kong i.e. it has a source of profit arising or derived from Hong Kong. The test is therefore the transaction itself. If the oversea customer negotiated a trading contract in Hong Kong, placed an order to you via the Hong Kong company. The brain of making this transaction and thus the conclusion of this sales contract is therefore in Hong Kong. For example, the enquiry, the determination of price and the delivery of goods all negotiated in Hong Kong, no matter the purchasing, manufacturing and the shipping of goods all in Mainland of China, the sale is concluded in Hong Kong. The profits therefrom is therefore taxable in Hong Kong under Profits Tax, It is not an off-shore profit. it is not the place of purchaing, manufacturing but the place where the sales is concluded that mattered.

The financial statements, whether it is an on-shore or an off-shore operations, has to be prepared in accordance with HKFRS and to comply with the requirements of the Hong Kong Companies Ordinance and, of course, has to undergo an audit.

根據香港的稅務條例, 如任何人在港謍業, 有利潤, 這利潤是在香港營業得來.

如果你的營業地方不是在香港,就不用交稅.

盤賬要點做,可以問會計師.