Notice! Arrangement on AEOI Between Mainland & HK In Force!

Notice!!! Arrangement on automatic exchange of financial account information in tax matters between Mainland and HKSAR in force!

请注意！！！内地与香港特区就税务事宜自动交换财务帐户资料安排生效！

Notice! Arrangement on AEOI Between Mainland & HK In Force!

When AEOI takes effect?

AEOI 生效时间

An arrangement between the Mainland and Hong Kong for conducting automatic exchange of financial account information in tax matters (AEOI) came into effect on September 6, 2018.

内地与香港就实施税务事宜自动交换财务帐户资料（自动交换资料）的安排已于二零一八年九月六日生效。

The first time

“With the conclusion of the arrangement, Hong Kong will conduct AEOI with the Mainland for the first time later this month along with that for 49 jurisdictions. Hong Kong will continue to deliver its obligations to implement AEOI in accordance with the Common Reporting Standard (CRS) promulgated by the Organisation for Economic Co-operation and Development,” a government spokesman said.

政府发言人说：「安排签署后，香港与内地将于本月稍后时间进行首次自动交换资料，香港与其他49个税务管辖区之间的首次自动交换资料亦会同期进行。香港会继续履行责任，按照经济合作与发展组织所订定的共同汇报标准实施自动交换资料。

Multilateral Competent Authority Agreement

多边主管当局协议

Previously, Hong Kong has earlier on activated exchange relationships under AEOI with 49 other jurisdictions on the basis of similar bilateral competent authority agreements or a multilateral competent authority agreement under the Convention on Mutual Administrative Assistance in Tax Matters.

香港早前已根据类似的双边主管当局协议或《税收征管互助公约》下的多边主管当局协议，与其他49个税务管辖区启动自动交换资料关系。

What Is AEOI?

AEOI是什么？

AEOI is a global tax co-operation initiative which mandates financial institutions to identify financial accounts held by tax residents of reportable jurisdictions and collect relevant information for reporting to the tax authority.

自动交换资料是全球性税务合作措施，规定财务机构须识辨申报税务管辖区的税务居民所持有的财务帐户，并收集相关资料向税务当局申报。

The Inland Revenue Department of Hong Kong will exchange the relevant information with their counterparts in the reportable jurisdictions concerned on an annual basis.

香港税务局每年会与申报税务管辖区的对口单位交换相关资料。

As of end August 2018, 149 jurisdictions, including Hong Kong, have undertaken to implement AEOI.

截至二零一八年八月底，共有149个税务管辖区（包括香港）承诺实施自动交换资料。

Hongkong Tax System

香港的税制

According to the Hong Kong local law (Inland Revenue Ordinance), a company in Hong Kong will receive its first TAX RETURN FORM 18 months after its establishment.

根据香港本地法例(《税务条例》)的规定，香港的公司在成立18个月后，会收到首份报税表。

If a company has been established for two years, has not received the tax return, The director shall apply for the tax return form.

公司成立两年以上，未收到纳税申报表的，由董事申请报税表。

The director has to submit an accountant’s report and the tax return to the HK Government (Inland Revenue Ordinance) within 30 days after the receipt of the tax return.

公司须于接获报税表后30天内，向香港政府(税务条例)提交会计师报告及报税表。

If the HK government check the TAX Record and found your company had not declare the TAX, you will be fined or even sentenced to Jail.

如果香港政府查了你的税务记录，发现你的公司没有申报，你会被罚款甚至被判入狱。

HACOS: A shortcut to Tax & Accounting

HACOS: 税务和会计的捷径

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对于大多数微型企业，只要把复杂的任务交给HACOS，我们将帮助您解决所有的税务问题!

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Unique English finacial statements
Periodically face-to-face reports
Latest situation & information

专业的具体税务咨询和税务规划服务
英文财税报表
定期上门回访
传递最新财税资讯

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你会节省很多时间和金钱!
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Source | www.ird.gov.hk