專業範疇

稅務諮詢 Taxation

稅務策劃 Tax Planning

本公司專為公司及個人提供專業的稅務計劃及建議，以合法途徑節省不必要之稅項開支，令客戶的稅務負擔減至最低。

1. 協助所有獨資、合夥人及有限公司處理由稅務提出之各類稅務問題
2. 預備各項稅務申報事項(如﹕利得稅、物業稅、薪俸稅及個人入息課稅)
3. 編制稅務計算表，填寫及呈交有關稅表
4. 代辦稅務局調查及實地審核
5. 印花稅之稅務計劃

Our professional provide consulting advice to all companies and individuals to minimize exposure legally.

1. Tax Planning for corporation, partnership and individuals;
2. Preparation and submit tax returns on time (e.g. Profit Tax Return & Property Tax Return);
3. Preparation of Employers and Employees Salaries Tax Returns;
4. Representation of clients in tax objections of investigation by the Inland Revenue Department;
5. Advice on estate and stamp duty planning

稅務反對

如閣下是僱員，一般僱員是指與僱主有僱傭關係的工作人士。根據普通法，有否僱傭關係，主要是考慮工作的監控權。法定職位是指由法例或法定契約產生的職位，在徵稅來說，最常見的法定職位是有限公司的董事。在港受僱的人士，所有入息均須繳稅。位於港內的法定職位的酬金，亦須繳稅。

至於如何決定公司的董事職位是否位於港內，主要是考慮公司的管理權和控制權是否在港內執行，根據案例，這問題會視乎公司的董事會議是否在港內舉行。一般來說，所有在港註冊的有限公司，稅局會認為公司的管理權和控制權在港內，如果納稅人不同意，需提出反證。

對於非在港受僱的人士，在港外職務的收入，可獲免稅。另外，任何受僱人士，如果到訪本港不超過六十天，亦可獲免稅。但這些豁免不適用於法定職位的人士。因此，對於海外受僱人士，究竟他是一般僱員抑或是公司董事，這問題對他的薪俸稅是會有很大影響的。事實上，一個人可同時是一般僱員和公司董事。如果僱傭合約沒有清楚寫明兩者的酬金，稅局可能會將所有酬金視為須繳稅入息，所以為了避免日後與稅局爭議，僱傭合約應清楚寫明兩者的職務及酬金。

相反，如閣下是屬於佣金性行業，例如：傳銷、證券、保險、地產，因有不明文的佣金性條款保障，其實可以扣減大量支出，但一定要合乎稅例要求。一般來說，凡經自己報稅的，都會有七成以上都交多了稅，所以可透過專業同稅局申請"稅務反對"，最多可追回過往七年交多之稅款。

稅務反對：閣下首先要提供該年度之

1. 稅單繳款通知書
2. 個人報稅表
3. 報稅糧單/佣金單

以供評估，我司可為閣下評估該年度預算可退回之稅款，評估費用全免。

會計理帳 Accounting

因為聘請一個有經驗的合資格會計員所費不菲，而一所公司必須擁有準確的會計賬目。

這方面我們能為你解決，我們可以提供以下的服務﹕

1. 中文或英文會計電腦埋賬，可按月、季或年
2. 按時編制及結算會計賬目報表(包括損益表、資產負債表及試算表)
3. 提供會計管理、檢閱及協助清理積賬
4. 按客戶需要提供合適之會計電腦軟體

除以上服務外，我們更會為閣下代安排審計服務及處理商貿及船務文件，包括信貸保用證、提單、裝箱單、代客戶發出發票及特別是那些離岸的居民。請聯絡我們，我們會為貴公司度身訂做一個價錢合理的方案。

Maintaining of financial records and preparing periodic financial statements are essential for all companies in Hong Kong. Where a company is not cost effective to set up its own accounting department, our professional can provide full cost effective accounting services in its behalf :

1. Computerized bookkeeping on monthly, quarterly, annually or ad hoc basic;
2. Preparing of financial statement (Trial Balance, Profit and Loss and Balance Sheet);
3. Accounting supervision and assistance;
4. Assist in setting up or servicing a complete accounting system.

Arrangement of audit and we will handle trades and other shipping documentation, such as letters of credits, bills od lading, packing lists and invoices on behalf of clients, particularly those resident offshore. Contact us and we will be able to provide a tailored solution for your company ar a minimum cost.

公司成立 Company Formation

• 成立香港有限公司 Formation of Hong Kong Companies
• 成立英屬處女島有限公司 Formation of British Virgin Islands ("BVI") Company

兩種方式﹕可自己取名或買現成公司，自己取名成立需時約10個工作天，現成公司即買即用。

我們的服務包括﹕

1. 代查冊名稱 (包查冊費用) (自己起名公司適用)
2. 申報股東、董事及秘書資料，申報註冊辦事處
3. 申辦有限公司註冊證書 (C.I.) 及申請商業登記證 (B.R.)
4. 公司組織大綱及組織細則二十冊 (M & A)
5. 原子膠圖章兩個 (簽名印及圓印) 及一個金屬鋼印鑒 (Common Seal)
6. 法定之股東、董事、秘書及會議記錄冊一本(綠色硬皮簿)
7. 轉讓文件及買賣合約 (現成有限公司適用)
8. 綠色硬盒一個 (存放上述檔案及物品)

優點

1. 可全數扣除支出如樓宇和汽車之分期供款利息，及可享有固定資產之折舊免稅額
2. 可全數扣除支出如娛樂費、車費和旅遊費
3. 董事(東主)及其配偶之薪金可作為支出扣除
4. 以有限公司營業，海外來源之營利，是無需繳付利得稅
5. 投資中國經商人仕，利用有限公司簽訂中外合資協議，可以海外來源之營利豁免香港之利得稅
6. 有限公司擁有有限債務，經營生意上風險，一概不會牽連股東私人物業及財產
7. 有限公司可享有永久延續性，可世代經營﹕而無限公司東主一旦去世，公司即告結束，而無法傳給子女繼承
8. 股東私人債務，不會牽涉入有限公司持有之物業及財產
9. 無限公司名稱，沒有法例保障，因此出現很多完全相同名稱之公司，因此生意往來容易被假冒，訛騙，招至損失。

These are two types of method, one is Tailor-made company (use your own selective name) and other is Ready-made company (buy and use the name from the company name list). Tailor-made need around 10 working days and Ready-make can be use immediately.

Our services include:

1. Help to check and select your favor company name
2. Filing of details of Members, Directors and Company Secretary, and Registered Office
3. Application for Certificate of Incorporation (C.I.) and Business Registration Document (B.R.)
4. Twenty copies of Company's Memorandum and Articles of Association (M & A)
5. Two perma stamps (one for authorized signature and one circular shop) and one common seal (metal seal)
6. One register of Members, Directors and Company Secretary and Minutes Book (green book)
7. Share Transfer Documents and Sales and Purchases Agreement (applicable to ready made company)
8. One Green Box (for putting the above documents and items in)

The Advantages for Limited Companies

1. All the mortgage interests of premises and motors will be treated as a limited company's normal expenses and therefore will be less from the profit before tax. The limited company will also enjoy the tax relief on depreciation of those fix assets.
2. All the cost on entertainment, transportation and travel will be treated as a limited company's normal expenses.
3. The remuneration for a limited company's Directors (owners) and their spouses will be treated as a normal expenses.
4. The overseas income under a limited under a limited company's operation will be excluded from the calculation of profit tax.
5. For investors in China, using a limited company engaging in the contracts of Sino-foreign joint venture will enjoy a tax relief from profit tax in Hong Kong, as profits will be treated as the operation from overseas.
6. The liabilities for a limited company are limited. Shareholders' personal premises and assets will not be involved in the risk of a limited company's business operation.
7. A limited company is continual and therefore can be transferred to others for further operation, whereas, partnerships and sole proprietors have to be closed when the owner pass away and cannot be handed down to their progenies.
8. Premises and assets held by a limited company will be involved in shareholders' personal liabilities.
9. The names of business for unlimited companies are not under the legal protection. The identical names are allowed and therefore loss in business will be induced by counterfeit and swindle with using the same business name.

概述﹕

英屬處女島是一個自治的英國殖民地，政治上十分穩定。

對本地公司的要求﹕

國際商業公司必須在英屬處女島擁有註冊辦事處及註冊代理，允許有不記名股票，要求至少有一名個人董事或公司董事。當地沒有設立登記董事或股東的中央註冊署，也不要求每年呈交年報。

優點

1. 政治﹕政治環境非常穩定
2. 資料保密﹕不需要公佈受益人身份
3. 不需要交海外利得稅
4. 一個人完全擁有公司
5. 不需要做核數師報告
6. 在香港的稅務條例中，公司在處女島成立，不需要繳付利得稅
7. 不需要交年報予公司註冊處
8. 沒有商業登記費，只需要繳交處女島的年費
9. 可以在香港銀行開設戶口
10. 任何人仕，國籍均可擁有以作為置業，投資和經商的用途。

Introduction:

The British Virgin Islands (BVI) - they are a self governing British Crown Colony and, politically, appear to be extremely stable. The BVI is currently the most popular of all offshore jurisdictions.

Local Corporate Requirements:

International Business Companies must have a Registered Office and a Registered Agent in the BVI. A minimum one shareholder (Bearer Shares are permitted) and a minimum of one director who may be a person of corporation is required. There is no Government register of Directors of Shareholders and no requirement to file an Annual Return. A copy of the Register of Members must be kept at the Registered Office for inspection by members only.

Advantages

1. Government Policy : stable government policies.
2. Confidentiality : While no need to announce the beneficiaries to the public, shareholders are well sheltered from searching.
3. Overseas profit tax is relived.
4. Sole shareholder and director is allowed.
5. Auditor's report is not required.
6. It has technical difficulties for Hong Kong Government to collect profit tax from a company established in BVI under the current Inland Revenue Ordinance.
7. Filing annual return to Hong Kong Company Registry is not required.
8. Annual Business Registration Fee is not required. The only cost is the annual fee to BVI agent.
9. BVI company can hold bank accounts in Hong Kong.
10. Any person with any nationality can own a BVI company for premise transaction, investments, and other business purposes.

公司秘書 Company Secretary

公司秘書服務範圍包括 Company Secretarial Services

1. 呈交周年申報表
2. 董事變更 / 更改董事個人資料
3. 更改註冊辦事處地址
4. 基本掛單 – 只提供註冊地址
5. 商業掛單 – 包括公司登記、郵件收取、代接聽電話
6. 公司股份轉讓
7. 增加註冊資本 / 資本派發
8. 股份分配
9. 更改公司名稱
10. 出任代名董事 / 股東
11. 沒營運通知書
12. 文件核證
13. 註銷有限公司
14. 銀行開戶

1. Preparing and filing of annual return
2. Change of directors or their details
3. Acting as company secretary
4. Change of company name
5. Winding up and Deregistration
6. Transfer of share
7. Increase of authorized capital / Allotment of share
8. Opening bank accounts
9. All kinds of minutes of meeting
10. Acting as a nominee director and nominee a shareholder
11. Provide registered office / Mail collection service

商標註冊 Trademark

註冊有效期為十年。商標註冊屆滿期前六個月可辦理續期手續，每次可續十年。商標註冊屆滿後六個月內可繳交過期款辦理續期，如未能在六個月期限內續期，過期商標將從註冊紀錄冊中刪除。

Registration is for a period of 10 years and can be renewed for a further period of 10 years. Late renewal within 6 months after expiry is still possible on the payment of a late renewal fee. Failure to renew within 6 months after expiry results in the mark being removed from the register.

融資諮詢 Loan

快易集團致力於支持本港中小企、初創企業及非上市企業取得政府中小企融資以應付業務升級轉型，並在急速轉變的營商環境中，提升生產力和競爭力。因此，在經濟蕭條的環境下我們仍然堅守信念，全力為本港中小企提供靈活及切合業務需要的企業融資方案，助你開拓商機。

無論公司業務擴展，現有銀行額度不足，銀行額度錯配，無抵押品，財務報表虧損，我們都為你提供專業評估，分析貸款融資需要，制定高效策略包括企業分期貸款、備用透支和貿易融資。