三個問題關於獨資業務

Yes. But you have to state out your main business for Business Registration. The Business Registration Ordinance requires every person who carries on a business in Hong Kong to apply for business registration within 1 month from the date of commencement of the business, and to display a valid Business Registration Certificate at the place of business. If the registered particulars of the business have changed, the business operator has to notify the IRD in writing within 1 month of the change。

For yearly profits tax return of a sole proprietorship, there is no requirement for an audit report; you can then submit the return by yourself. You have to produce the profit and loss account and balance sheet of the business.

For more details, please go to:

http://www.ird.gov.hk/chi/tax/bre.htm
http://www.ird.gov.hk/chi/tax/bre_abr.htm

2010-04-10 10:14:56 補充：
If the risk is not high and could all be under your control, it is simple to operate under a sole-proprietor.

1. 理論上，一個商業登記可以從事多種業務，但係唔同業務會歸入唔同政府部門管理，牌照都可能唔同，而你可能每個業務又會在唔同地方經營，你咪又要攞分行商業登記！合埋祇有一個好處就係唔使分開報，但係總營業額就好易過五十萬─即係要做明細記錄同證明文件！
2. 辦理商業登記要去灣仔稅務大樓四樓先填妥表格1(a)，連同身分證副本一份，要先遞交申請表，然後決定自己俾一年登記費定三年一次過俾！以依家財政司咁鍾意派糖，你都係逐年俾好啦！今年收費$450！
3. 你可以上稅務局網頁：www.ird.gov.hk/chi/pdf/pam56c.pdf內第二同第三條就係你要嘅答案！你唔一定要搵會計師做，不過如果你真係未做過，有人幫你做第一年然後你跟住做好過做到錯咗然後叫人同你執手尾！
希望幫到你！