離岸免稅

香港實行地域來源原則,即僅對本地產生的利潤徵稅。離岸利潤(指完全在香港以外進行的業務活動所產生的收益)可獲豁免,但此豁免須以稅務局的最終決定為準。此原則適用於跨境貿易、海外服務、離岸採購或銷售等商業模式。

離岸免稅申請流程

提交利得稅報稅表(BIR51/BIR52)

按你公司的類型,提交所需的報稅表以啟動有關程序。

在表格內申報離岸免稅申索

如你申報離岸來源利潤,請填妥相關附註/部分。

收到稅務局的查詢函件

稅務局會發出10至30條詳細問題,以了解你的業務模式。

準備全套佐證文件

你須提供相關證據、合約、流程說明及記錄 —— OneSEC 可協助整合所有文件。

稅務局會審核並評估該申索

該部門會評核你的文件及業務流程,以決定有關利潤是否符合離岸利潤的資格。

稅務局會發出最終結果

你會收到批准或拒絕通知。最終決定一概由稅務局獨立作出。

Requirements

01 申請資格

考慮因素:

此等僅為示例,不構成申請成功的保證

計劃需求

01

Eligibility

02

評估香港利潤來源地

考慮因素:

03

一般規定

04

常見離岸業務模式

此等僅為示例,不構成申請成功的保證

05

所需文件

06

稅務局重點審查範疇

OneSEC如何協助你的業務

從文件準備到回覆稅務局查詢,OneSEC 以精準及合規為核心,簡化離岸申索的每一個步驟。

不隱含任何保證。

百分百專注合規。

協助編製離岸申索文件

協助擬定業務流程說明書。

擔任你的委任稅務代表

協助回覆稅務局的稅務查詢

協調文件與會計師及審計師保持一致性

開展合規審核以降低風險

離岸稅務豁免常見問題

View all frequently asked questions related to this service

Does Offshore Exemption mean "No need to file tax returns"?

Applicants must be non-governmental and non-funded companies registered in Hong Kong under the Business Registration Ordinance.

There is no limit. A company may nominate multiple employees to attend the same course, provided that they meet the eligibility requirements. However, the same employee may not enrol in the same course more than once for the purpose of applying for funding.

You can contact the program secretariat for assistance, or seek help from a professional secretarial firm like OneSec to assist with the application.

You can contact the program secretariat for assistance, or seek help from a professional secretarial firm like OneSec to assist with the application.

You can contact the program secretariat for assistance, or seek help from a professional secretarial firm like OneSec to assist with the application.

You can contact the program secretariat for assistance, or seek help from a professional secretarial firm like OneSec to assist with the application.

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