德勤：香港税务及投资指南2024（英文版）（20页）.pdf

1、Hong Kong Tax and Investment Guide 2024May 202401Brochure/report title goes here|Section title goes here Contents Investment climate 2Overview of Hong Kong taxation 3Taxation on businesses:profits tax 4Withholding tax 9Taxation on individuals:salaries tax 10Other taxes/levies 1402Hong Kong Tax and I

2、nvestment Guide 2024Investment climateCurrency Hong Kong Dollar(HKD)Foreign exchange control Hong Kong does not impose controls on foreign exchange.There are no minimum requirement or restrictions on foreign investments.Foreign investors are allowed to invest into or repatriate capital or convert an

3、d remit profits and dividends derived from direct investments.Investors can bring their capital into Hong Kong through the open exchange market and remit the repatriated funds in the same way.Tax authorities Inland Revenue Department(IRD)Accounting principles/financial statements Hong Kong Financial

4、 Reporting Standards apply.Hong Kong-incorporated companies must prepare annual audited financial statements.Public companies must file annual financial statements with the Companies Registry.Private companies are not required to file annual financial statements with the Companies Registry,but must

5、maintain proper accounting books and records.Audited financial statements must be submitted to the IRD with the annual profits tax return.Principal forms of business entity The principal forms of business are limited liability company(including public and private company),partnership(limited and unl

6、imited),sole proprietorship and branch or representative office of a foreign corporation.Limited company is the most common form of business entity in Hong Kong.Most limited companies incorporated in Hong Kong are private companies limited by shares.A private limited company in Hong Kong requires at