新聞和刊物

《2024年年終財務報告考慮事項》("Financial Reporting Considerations for Closing Out 2024") - 香港會計師公會發佈

2025年2月

香港會計師公會於2025年2月發佈《2024年年終財務報告考慮事項》。該教育性刊物旨在協助企業編製截至2024年12月31日止年度的財務報表，並重點提示若干重要的財務報告考慮事項。

刊物重點摘要

該文件共分為三個主要部分：

2024年1月1日起生效的香港財務報告準則修訂
- 儘管在2024年並無全新的準則正式生效，但若干現行HKFRS已作出修訂，企業在編製財務報表時應予以考慮。
- 這些修訂可能對確認、計量、列報或披露要求產生影響。
主題性討論
- 該刊物重點指出重要的宏觀經濟不確定因素及其對財務報告所產生的影響。
- 該刊物亦涵蓋近期的法律及監管更新，這些變動可能對會計處理帶來影響。
- 該刊物亦探討氣候相關的考慮因素及其與財務報告的關聯性，並敦促企業提升披露的透明度。
已頒布但尚未生效的香港財務報告準則
- 本部分概述數項將於2025年1月1日或之後生效的重要新準則及修訂。
- 建議企業預先評估有關影響，並在適用情況下考慮提前採納。

核心要點

企業應審慎評估這些修訂及主題對其2024年度財務報表所帶來的影響。
企業應在財務報表中提供清晰且具體的披露，以確保資訊透明並符合《香港財務報告準則》的要求。

如需詳細內容，請參閱香港會計師公會的正式刊物。

2025至2026年度財政預算案中建議的稅務措施

2025年2月

財政司司長建議就2024/25課稅年度提供一次性100%的稅項寬減，涵蓋利得稅、薪俸稅及個人入息課稅，每宗個案的寬減上限為港幣1,500元。

此外，符合繳付港幣100元印花稅的物業價值上限將由港幣300萬元提高至港幣400萬元。

公司註冊處公佈2024年統計數據

2025年1月

公司註冊處報告指出，截至2024年年底，根據《公司條例》註冊的本地公司總數達到1,460,494間，創歷史新高，當中2024年新註冊公司數目為145,053間。

《2025年公司（修訂）條例》將於2025年4月17日生效

2025年1月

《2025年公司（修訂）條例》將於2025年4月17日起生效，為香港的公司制度引入多項重要改革，包括：

庫藏股制度：上市公司現可回購自身股份並持有為庫藏股，為資本管理提供更大靈活性。
無紙化公司通訊：該條例推動電子通訊，透過引入默示同意機制，允許公司經網站發佈資訊，從而提升效率並減少對環境的影響。

這些修訂使香港的制度與國際標準接軌，有助提升其作為全球金融中心的競爭力。

公司註冊處發佈2024年上半年統計數據

2024年7月

公司註冊處公佈以下2024年上半年的統計數據：

新註冊本地公司數目為66,734間
本地公司總數達1,440,935間
新設立的非香港公司數目為501間
非香港公司總數達14,959間

2023/24課稅年度的利得稅報稅表

2024年4月

稅務局於2024年4月2日就2023/24課稅年度發出約22萬份利得稅報稅表、12萬份物業稅報稅表及31萬份僱主報稅表。約244萬份個人報稅表將於2024年5月2日發出。

2022/23課稅年度的利得稅報稅表

2023年3月

2022/23課稅年度的利得稅報稅表將由2023年4月起陸續發出予納稅人。主要更新如下：

稅務局將由2023年4月1日起推行利得稅報稅表的自願性電子報稅，並同時推出其他新的電子服務及報稅方式；
由2023年4月1日起，小型公司（即總收入不超過港幣200萬元）無需提交報稅附屬文件的豁免將不再適用。
就公司而言，只有在以下情況下，才可獲豁免在提交利得稅報稅表時一併提交審計財務報表予稅務局：
- 休眠公司（即根據《公司條例》定義為休眠狀態的公司）；或
- 在香港以外註冊成立的公司，其當地法律無須對財務報表進行審計，且未有編製審計報告（並須附上由稅務代表發出的證明書）。

一般而言，除非納稅人已向公司註冊處申請為休眠公司，否則稅務局不再接受呈報為零利得的利得稅報稅表。

《2022年內地稅務（修訂）（指明來源於外地的收入課稅）條例草案》已於2022年12月14日獲立法會通過

2022年12月

2022年12月14日，立法會通過《2022年內地稅務（修訂）（指明來源於外地的收入課稅）條例草案》。摘要如下：

某些來源於外地的收入在香港可能須課稅，包括：利息、股息、處置實體股權所產生的收益（處置收益）以及知識產權（IP）收入。
條例設有若干豁免條文，包括：經濟實質要求（Economic Substance Requirement）、關聯性要求（Nexus Requirement）及參與權益要求（Participation Requirement）

詳情請參閱 https://www.ird.gov.hk/eng/tax/bus_fsie.htm。

2022至2023年度預算案中建議的稅務措施

2022年2月

2022年2月23日，財政司司長在2022/23年度財政預算案中提出若干稅務措施，包括以下內容：

就2021/22課稅年度提供一次性利得稅、薪俸稅及個人入息課稅寬減，每宗個案上限為港幣10,000元；
豁免2022/23年度的商業登記費；及
建議由2022/23課稅年度起，推出家庭租金開支的稅項扣除，年度上限為港幣100,000元。

辦公室遷址通知

2021年9月

為配合業務擴展，我們欣然宣佈本公司已於2021年9月9日遷往以下新址：

香港九龍尖沙咀廣東道30號新港中心2座10樓1003室

本公司的其他聯絡資料維持不變。

Revenue (Stamp Duty) Ordinance 2021 gazetted

June 2021

The stamp duty payable on contract notes for sale or purchase of Hong Kong stock will be raised from 0.1% to 0.13% of the consideration or value of each transaction payable by buyers and sellers respectively. The rate of stamp duty payable on certain other transfers of such stock will also be raised correspondingly.

The new rate will come into effective on 1 August 2021.

Inland Revenue (Amendment) (Miscellaneous Provisions) Bill 2021 has been passed by the Legislative Council

June 2021

It will implement the tax treatment for amalgamation of companies under the court-free procedures as provided for under the Companies Ordinance; the tax treatment for transfer or succession of specified assets under certain circumstances; refining the statutory framework for the furnishing of tax returns; and enhancing the foreign tax deduction regime.

Abolition of Doubled Ad Valorem Stamp Duty on Non-Residential Property Transactions

November 2020

The Stamp Duty Ordinance will be amended to abolish the Double Ad Valorem Stamp Duty ("DSD") on non-residential property transactions, with effective from 26 November 2020.

Any instruments executed before the effective date remain chargeable to ad valorem stamp duty at the DSD rates. The stamp duty rates for non-residential property transactions is chargeable to Scale 2 rates on and after the effective date.

Profits Tax Treatment of Leases Where HKFRS 16 Applied

September 2020

HKFRS 16 Leases applies with effective from annual reporting periods beginning on or after 1 January 2019. The Commissioner of Inland Revenue has adopted following assessing practice.

Lessor

Remain unchanged since there is no substantial change in accounting treatment for lessors.

Lessee

Both interest on lease liability and depreciation on right-of-use asset charged in the profit and loss account in accordance with HKFRS 16 will be allowed for deduction, subject to the following conditions:

the lease is not a sale for tax purpose;
the deduction related to expenditures/losses that have been incurred/realised; and
the legal characterisation of the expenditures is consideration for the right to use leased assets for a period of time.

However, a lease in relation to plant or machinery is regarded as a sale for tax purposes (e.g. hire purchase), the lessee is eligible to claim interest expense and depreciation allowances under Part 6 of the Inland Revenue Ordinance on the leased asset instead of deduction on the lease payments.

Commencement of Operation of the Companies (Fees) (Amendment) Regulation 2020

September 2020

The Companies (Fees) (Amendment) Regulation 2020 will come into operation on 1 October 2020. The registration fees for annual returns HK$105 fall between 1 October 2020 to 30 September 2022 will be waived. The waiver does not apply to the late filing cases. Furthermore, the fee for incorporation of companies and registration of non-Hong Kong companies through electronic means will be reduced by 10% during the period from 1 October 2020 to 30 September 2022.

Extended Due Date 2019/20 Tax Returns

September 2020

On 9 September 2020, the Inland Revenue Department has announced an extension of the due dates for filing Profits Tax returns for 2019/20 as below:

Accounting Date for 1 December 2019 to 31 December 2019 - 30 September 2020; and
Accounting Date for 1 January 2020 to 31 March 2020 - 30 November 2020.

Extended Due Date 2019/20 Tax Returns

July 2020

On 14 July 2020, the Inland Revenue Department has announced an extension of the due dates for filing Profits Tax returns for 2019/20 as below:

Accounting Date for 1 December 2019 to 31 December 2019 - 15 September 2020.

Proposal for Waiver of Business Registration Fees and Branch Registration Fees for 2020/21

March 2020

The Financial Budget has proposed to waive the business registration fees and branch registration fess for 2020/21 (i.e. 1 April 2020 to 31 March 2021) to reduce the operating cost of business amidst the unfavourable economic circumstances.

Statistics for 2019 - Companies Registry

January 2020

On 12 January 2020, the Companies Registry has release the statistics for 2019 as below:

Total number of local companies - 1,380,185;
Newly incorporated during 2019 - 124,741;
Total number of TCSP licensees - 6,839;
Newly granted TCSP licenses in 2019 - 824;
Total number of non-Hong Kong companies - 12,494; and
Newly registered non-Hong Kong company in 2019 - 2,000.

Commencement of the Non-Hong Kong Companies (Disclosure of Company Name, Place of Incorporation and Members' Limited Liability) Regulation

June 2019

The Non-Hong Kong Companies (Disclosure of Company Name, Place of Incorporation and Members' Limited Liability) Regulation (Cap. 622M) will become into operation on 1 August 2019. Major amendments and clarifications included the followings:

A non-Hong Kong company must display continuously its name and its place of incorporation in legible characters at every business venue of the company;
A non-Hong Kong company must state in legible characters its name and its place of incorporation in every communication document and transaction instrument of the company in Hong Kong;
If the liability of the members of a non-Hong Kong company is limited, the company must conspicuously exhibit a notice of that fact at every business venue of the company and state in legible characters that fact in every communication document and transaction instrument of the company in Hong Kong; and
Some other requirement if the non-Hong Kong company is in liquidation.

The Inland Revenue (Amendment) (No. 2) Ordinance 2019

March 2019

"The Inland Revenue (Amendment) (No. 2) Ordinance 2019 was gazetted on 1 March 2019 which will take effect from 1 January 2020. Major part of the Amendment Ordinance included the followings:

Clarify controlling person in relation to a trust, covers trustees and beneficiaries;
Clarity that controlling persons will be identified;
Provide that the term "investment entity" is consistent with the recommendations of the Financial Action Task Force;
Incorporate the residency rules; and
Add 51 jurisdictions to the list of reportable jurisdictions (in addition to the 75 jurisdictions already included in the current list).

Waiver of Business Registration Fees 2019/20

March 2019

The business registration fee for 2019/20 (i.e. Commencement on 1 April 2019 to 31 March 2020) will be reduced by HK$2,000. The levies for the Protection of Wages on Insolvency Fund HK$250 is still required to be paid. HK$300 penalty will be imposed for the late payment.

Commencement of the "Companies (Amendment) (No. 2) Ordinance 2018"

January 2019

"The Companies (Amendment) (No. 2) Ordinance 2018" will become into operation on 1 February 2019. Major amendments and clarifications included the followings:

Expanding the reporting exemption to holding companies of groups comprising small private companies or eligible private companies and small guarantee companies (mixed groups), with or without non-Hong Kong subsidiaries;
Clarifying the common seal of the company may be engraved with only its English name or Chinese name;
Clarifying the company may display either its English name or Chinese name;
Allowing a holding company to disclose the names of the directors of its subsidiary undertakings on its website, or keeping a list at its registered office and making it available for inspection, instead of disclosing in the director's report;
Allowing the financial year of a company may be shortened or lengthened by a period not exceeding 7 days;
Clarifying the conditions for granting applications for administrative restoration of companies.