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Export VAT Refund in China

To promote the export of goods, in China there is no VAT applicable to exported goods. When a company sources/buys products from the supplier, the supplier VAT invoice (Fapiao) includes VAT (input VAT). Normally, the input VAT could be deducted from the output VAT, but for exported goods there is no output VAT. Therefore, the government has set up a system for the refund of export-related VAT. Companies can claim back the input VAT paid for export goods through the monthly export VAT refund claim.

Who is eligible for export VAT refund?

Generally, to be eligible for export VAT refund, the export enterprise must:

  • Be a general VAT taxpayer;
  • Have a legitimate business address;
  • Be duly registered for tax purposes;
  • Hold import and export rights;
  • Have a business scope that includes import and export activities;
  • Carries out normal foreign exchange transaction and settlement activities;
  • Fulfills its social insurance obligations towards its employees;
  • Hold special permits if exporting certain products, such as vehicles, lubricants, and paraffin wax;
  • Have completed the necessary record-filing procedures for export tax rebate.

Which industries are eligible for VAT rebates?

As stipulated in the STA Announcement (2022), the VAT rebate policy has been extended to include all eligible companies in the following six industries:

  • Manufacturing and trading
  • Scientific R&D and technology services
  • Electricity, heating, gas, and water production and supply
  • Software and information technology services
  • Ecological protection and environmental governance
  • Transport, logistics, warehousing, and postal

The tax rebate procedure

In order to enjoy tax rebate policies, exporters should provide Chinese authorities with several documents:

► Business license in China

► Export approval documentation

► Monthly tax declaration

► Customs declaration

► VAT declaration form

► And more

Value Added Tax (VAT) in China

Value Added Tax (VAT) in China

Value-added tax (VAT) is one of the major indirect taxes in China.

VAT rate: The standard VAT rate in China is 13%, but there are also reduced rates of 9%, 6%, and 3%.

Invoicing (VAT Fapiao): All businesses must issue VAT invoices for the sale of taxable goods and services in China. There are two types of invoices: general VAT invoices and special VAT invoices.

General VAT taxpayers refer to enterprises whose accumulated taxable income during a consecutive period of no more than 12 months, or four quarters, exceeds RMB 5 million or those who have a sound accounting system. Multiple VAT rates of 13%, 9%, and 6% apply to general VAT taxpayers. The input VAT can be credited against the output VAT.

Small-scale VAT taxpayers refer to enterprises whose accumulated taxable income during a consecutive period of no more than 12 months, or four quarters, are below RMB 5 million or without a sound accounting system. A 3% levying rate is applied to small-scale VAT taxpayers, but they cannot deduct input VAT from output VAT.

 general VAT taxpayersmall-scale VAT taxpayer
Taxable income> RMB 5 million≤ RMB 5 million
Rate6% to 13%3%
+ + +
Tax-saving when low profit (low-markup) products; collect and verify special VAT from supplier for VAT deduction, apply VAT tax rebate for export busienss.Tax-saving for high-profit (high markup) products; Can file VAT tax quarterly; Doesn’t need to collect and verify special VAT invoices for deduction, and the tax calculation method is straightforward; and Can enjoy certain VAT exemption benefits for small transactions.
– – –
as to file tax monthly; Has to collect special VAT invoices and verify them to ensure the input VAT deduction; and increasing tax burden when profit markup on cost higher than critical ratio*, or when the enterprise is unable to collect special VAT invoices for input VAT deduction.Has to keep in lower annual income (below RMB 5 million), can no enjoy export VAT tax rebate. Most general VAT taxpayers are dedicated to dealing with general VAT taxpayers. Small-scale VAT taxpayer cannot deduct input VAT from output VAT.
*The critical ratio here refers to a ratio of profit markup on cost under which the tax burden for the general taxpayer and small-scale taxpayer is the same. It varies based on the actual tax rates applied. 

Chinese VAT rates:

 Tax itemsVAT rate
Most goods and some servicesSales and imports of most goods (unless otherwise specified), Labour services, including processing, repair, or assembling services, Tangible moveable property leasing services13%
Real estate, transportation, postal and agricultureAgricultural, forestry, animal husbandry products: grains, vegetable oils, fresh milk, medicinal and other plants, agricultural machinery, fertilizer, and pesticide, Tap water, heating, cooling, gas, coal/charcoal products for residential use, Books, newspapers, magazines, audio-visual products, electronic publications, Transportation services, Postal services, Basic telecommunications services, Real estate, construction, transfer of ownership of properties and land use rights, real estate leasing service, Other goods specified by the state council 9%
ServicesFinancial and insurance services, Modern services: research and development, technical services, information technology services, cultural and creative services, logistics and ancillary services, leasing, consulting, radio, film and television services, etc. Lifestyle services: education, healthcare, travel, entertainment, catering, accommodation, cultural and sports services, other daily lifestyle services, Value-added telecommunications services, Intangible assets, excluding land-use rights, Sales of virtual props for online games 6%
Small-scale taxpayersFor most goods and services.3% (except certain actual transactions applicable to 5% VAT rate)
ExportsExport of goods and services (except where otherwise stipulated by the State Council)0%

General VAT taxpayer calculation method:

For general taxpayers, the calculation formula is as follows:

Tax payable = current output VAT – current input VAT – previous surplus input VAT

The output VAT is calculated as follows:

Output VAT = sales volume x tax rate

Where the sales volume is determined as follows:

Sales volume = sales volume including taxes / (1 + Tax rate)

The input VAT can be deducted from the output VAT to arrive at the tax payable. However, not all input VAT can be deducted. In order to deduct any input VAT, the company must receive a special VAT Fapiao where the tax amount is specified, and this amount must be verified in the online system of the tax bureau.

If the current output VAT is higher than the current input VAT, this will result in a VAT tax payable for the company. If the current input VAT is higher than the output VAT, the surplus amount of input VAT can be carried forward to the next period.

Small-scale VAT taxpayer calculation method:

The calculation method for small-scale taxpayer is a simplified calculation, because no able to deduct input VAT.

Tax payable = sales volume x tax rate (3%)

Sales volume = sales volume including taxes / (1 + Tax rate 3%)




試用期内的第一個月后雇傭合約有明確規定依照合約訂明的通知期,但不少於7天如通知期是以日或星期為單位:=「每日平均工資」×「通知期內通常須付給僱員工資的日數」 如通知期是以月為單位:=「每月平均工資」×「通知期的月數」 

**無試用期 / 完成試用期的非連續性合約,所需的通知期為議定的期限。

在終止僱傭合約時,僱主應支付的解僱補償一般包括未發放的工資、代通知金(如適用)、年假薪酬、年終酬金、長期服務金或遣散費(如適用)及其他僱傭合約內列明的款項。除遣散費外,僱主必須在僱傭合約終止後 7 天內支付僱員應得的解僱補償。遣散費的支付期限則為僱主接獲僱員所發出的追討遣散費通知書後 2 個月內。


**僱主如故意及無合理辯解而不依時支付解僱補償給僱員,可被檢控,一經定罪,最高可被罰款 35 萬元及監禁 3 年。







65 歲或以上辭職。

**僱主須在僱傭合約終止後 7 天內支付長期服務金給 僱員,支付給已故僱員的家屬的期限則另有規定。

**僱主如故意及無合理辯解而逾期不支付長期服務金給僱員,可被檢控,一經定罪,最高可被罰款 35 萬元及監禁 3 年。

**若僱主無合理辯解而逾期不支付長期服務金給已故 僱員的家屬,可被檢控,一經定罪,最高可被罰款 5 萬元。


僱員按連續性合約受僱不少於 24 個月,並符合下列 其中一項條件,可享有遣散費:




**僱主須在收到僱員以書面發出申索遣散費的通知後的 2 個月內支付遣散費。

**僱主如無合理辯解而拖延支付遣散費給僱員,可被 檢控,一經定罪,最高可被罰款 5 萬元。


月薪雇員(最後1個月的全月工資* × 2/3)#× 可追溯的服務年資
日薪或件薪雇員(僱員最後工作的30個正常工作日中由僱員選任何18 天工資*)#× 可追溯的服務 年資

* 僱員亦可選擇以緊接其合約的終止日期前 12 個月的平均工資計算。(如僱員的僱傭合約是以代通知金的方式終止,僱員可選擇以緊接有關代通知金計至該日為止的日期前 12 個月的平均工資計算。)

# 以 $22,500 的三分之二(即 $15,000)為上限。



►  不合理解僱(僱員須按連續性合約受僱不少於 24 個月);

►  不合理更改僱傭合約條款(僱員須按連續性合約受僱);

►  不合理及不合法解僱。

僱主如非根據下列任何一項正當理由解僱僱員或更改 僱傭合約條款,便屬不合理:

► 僱員的行為;

► 工作所需的能力或資格;

►  裁員或其他真正的業務運作需要;

► 法例的規定;

► 其他實質理由。

僱傭保障的補償包括復職或再次聘用、終止僱傭金及 補償金。(補償金只適用於不合理及不合法解僱)