工廠數怎樣入 可走這條數..?

According to the Inland Revenue Ordinance, the income is derived from the Hong Kong source to be subject to the Hong Kong tax.
If your China factory is doing the business in China, no Hong Kong source, this is not subject to the Hong Kong tax. But, this is subject to the China tax. If your China factory is a material reprocessing factory, it cannot do business in China. Then, this will violate the law in China. Later on, the Custom and Tax Dept. will give many problems for your China factory.
If the income is made in Hong Kong, such transaction did not record in the books or accounts. This involves the evasion of tax, which is a criminal case. Your boss and you will face with the jail or prison penalty.
Therefore, do not try to learn how to do the evasion of tax, and tell your boss not to do and go back to post all the transactions before. Do not try to take the risk. Good luck.

樓上已講得很clear, 做生意千萬不要和政府過不來.

如不想犯法, 就入會香港收入.
例如D/N 數是1000元

即 Dr China factory Current ac
Cr Account Receivable

簡簡單單當廠房代收1000元, 遲下先還返比hong kong(但你都知是9成都唔還, 用貨扣數, no problem的)
既中國廠沒有內銷, 香港公司都沒有evasion income.

至於你說大陸廠來走數, 的確現在很多人是大陸收香港公司一單一單加工貨款加大銀碼, 因為中國給"來料加工廠"之tax benefit很大.

如果要合法避稅很多都用這方法, 但是大前題就要大陸廠的收支記錄亦要很合理及清楚, 否則稅局查帳, 十個就有9個有問題.

*大陸假單, 亦有很多人用, 但沒有人查便無事, 一查就大件事