Hong Kong companies examined in annual cycle, the first tax return in the first 18 months of treatment. There are three annual examination fee: a. Government fee: Tax: replacement of business registration certificate: 2250HKD (from April 1, 2014) Registered office: file annual audit reports: 105 II. Agent fees (agency fees vary) basic services include: provision of registered office and legal secretary and secretarial services (secretarial services: answering phones, receiving faxes, the government received a letter in time dealing with government and bank letters to inform customers examined and tax) III. Tax: Hong Kong Hong Kong company accountant costs are not operating entities need only salaries tax and profits tax returns in two ways, first, the company has business (including business transactions with any region), and second, the company has no business. 1. If no business, salaries tax and profits tax can be legally declare zero, our registered customers free operating profits reported zero tax only for no company business operations, A. The company does not occur in any business (whether in Hong Kong or outside Hong Kong) B. No funds between the accounts or to open any account C. Hong Kong is not an employee (secretary agent provides only handle government affairs, does not participate in business, so that you do not belong to the Division staff in Hong Kong) 2. If business, legal action is required to pay Hong Kong companies to do the audit report audit fees to apply for overseas profits and exempt from Hong Kong profits tax. A. Salaries Tax: Because the offshore business, no entity in Hong Kong, without hiring employees, reporting directly to zero, examined our customers free operation. B. Profits Tax: the need to apply for overseas profits by the audit, the audit fee to the company's business volume and business documents for fee information. If customers need to report directly to zero free Operation is subject to our offshore operations IRD conditions apply for overseas profits, including the following: 1. There is no operational office in Hong Kong (Operations office and registered address are different); 2 No hire employees to work in Hong Kong; 3. No customers in Hong Kong; 4. No Hong Kong suppliers; 5. not negotiated and signed a contract in Hong Kong; 6. products do not ship to Hong Kong via Hong Kong is possible; the establishment in Hong Kong warehouse and continuous operation is not possible.