General Kuteerera & Yegore Kudhinda Zvinodiwa kune Hong Kong Makambani

Chinyorwa ichi ndechekupa muongororwo wezve kuitika mutemo wekuteerera uye zvegore kumisikidza zvinodiwa kuHong Kong yakazvimiririra yakatemerwa kambani .

Basic Kuteerera Zvinodiwa

Imwe yakazvimiririra kambani muHong Kong inofanira:

• Chengetedza kero yakanyoreswa yemuno (PO Bhokisi risingabvumirwe). Offshore kambani Corp ichapa kero Unit 1411, 14/Floor, Cosco Tower, 183 Queen's Road Central, Sheung Wan, Hong Kong yekambani yako nyowani!
• Chengetedza munyori wekambani anogara munharaunda (inpidual kana body corporate). Isu tichava munyori wekambani yako!
• Chengetedza angangoita director mumwe ari munhu chaiye (wemuno kana mutorwa; pamusoro pemakore gumi nemasere)
• Chengetedza vangangoita mugove mumwechete (munhu kana muviri wemubatanidzwa; wemuno kana mutorwa; pamusoro pemakore gumi nemasere)
• Chengetedza akagadzwa odhitaina kunze kwekunge iri kambani inoonekwa se "yakagara" pasi peCompany Ordinance (kureva kuti kambani isina macustoms anoshanda mukati megore remari).
• Zivisa iyo Makambani Registry nezve chero shanduko mune yakanyoreswa makambani zvinyorwa zvinosanganisira zvakanyoreswa kero, zvinyorwa zvevanogovana, vatungamiriri, munyori wekambani, shanduko mune share share, nezvimwe zvinotevera:
  • Kuziviswa kwekushandurwa kwekero yehofisi yakanyoreswa - mukati memazuva gumi nemashanu kubva musi weshanduko
  • Kuziviswa kwekushandurwa kwemunyori uye director (Kugadzwa / Kumira) - mukati memazuva gumi nemashanu kubva pazuva rekugadzwa kana kumira kuita
  • Kuziviswa kwekushandurwa kwemashoko emunyori uye director - mukati memazuva gumi nemashanu kubva pazuva rekuchinja kwemamwe mashoko
  • Kuziviswa kweKushandurwa kweZita reKambani - kufaira kwemutemo fomu NNC2 mukati memazuva gumi nemashanu mushure mekuitwa kwechisarudzo chakakosha kushandura zita rekambani
  • Ziviso yekupasiswa kwechisarudzo chakasarudzika kana zvimwe zvisarudzo - mukati memazuva gumi nemashanu mushure mekugadziriswa kwechisarudzo
  • Kuziviswa kwekutamiswazve kwemakambani emutemo mabhuku kubva kuhofisi yakanyoreswa yekambani - mukati memazuva gumi nemashanu mushure mekuchinja.
  • Kuziviswa kwechero mugove kana kuburitswa kwezvikamu zvitsva - mukati memwedzi mumwe mushure mekugoverwa kana kuburitswa.
• Gadziridza kunyoreswa kwebhizimusi mwedzi mumwe usati wapera kupera pagore kana kamwe chete pamakore matatu, zvinoenderana nekuti Chitupa chako chinoshanda here kwegore rimwe kana makore matatu. Chitupa Chekunyoresa Bhizinesi chinofanira kuratidzwa nguva dzese panzvimbo yepamusoro yebhizinesi rekambani.
• Bata Musangano Wegore Negore (AGM) mukati memwedzi gumi nemisere kubva pazuva rekubatanidzwa; maAGM anotevera anofanirwa kuitwa gore rega rega rekarenda, nepakati pakati peAGM yega yega isingadariki mwedzi gumi nemashanu. Iwo madhairekitori anofanirwa kuisa patafura maakaundi emari emakambani (kureva Profit uye Loss Account uye Balance Sheet) mukuteedzana neHong Kong's Financial Reporting Standards (FRS) fomati. Rondedzero yevatungamiriri inofanira kugadzirirwa pamwe chete nemaakaundi egore.
• Kuteerera neakaundi maakaunzi kufaera nguva dzakatarwa uye zvinodiwa zveHong Kong's Makambani Registry uye Mutero Chiremera. Mamwe mashoko pamusoro peizvi anopiwa gare gare muchinyorwa chino.
• Chengetedza zvinyorwa zvinotevera nemagwaro nguva dzese kunyoresa).
• Chengetedza anodiwa marezinesi ebhizinesi, sezvazvinoshanda.
• Chengetedza rakaringana uye rakadzama marekodhi ekuverenga kuitira kuti purofiti inoongororwa yebhizinesi ive nyore kuziva. Zvese zvinyorwa zvinofanirwa kuchengetwa kwemakore manomwe kubva pazuva rekutengesa. Kukundikana kuita izvi kunokwezva chirango. Kana zvinyorwa zve accounting zvichichengetwa kunze kweHong Kong, izvo zvinodzoka zvinofanirwa kuchengetwa muHong Kong. Kubva 1 Ndira 2005, Hong Kong yakashandura hurongwa hweMari Yekubika Maitiro (FRS) iyo yakateedzerwa paInternational Financial Reporting Standards (IFRS), yakaburitswa neInternational Accounting Standards Board (IASB).

Rekambani bhizinesi rekodhi rinofanira kusanganisira:

• Iwo mabhuku eakaunzi anorekodha mareti uye kubhadhara, kana mari nemari
• Zvinyorwa zvepasi zvakafanira kuti zviongorore zvakanyorwa mumabhuku eakaunzi; zvakaita semavocha, zvitatimendi zvebhangi, invoice, maretiiti nemamwe mapepa akakodzera
• Zvinyorwa zvezvinhu uye zvikwereti zvebhizinesi
• Rekodhi rezuva nezuva remari yese inogamuchirwa uye inoshandiswa nebhizinesi pamwe chete nerutsigiro ruzivo rwemarisiti kana kubhadhara

Pagore Kufaira Zvinodiwa uye Mazuva Akatarwa

Makambani emuno nekune dzimwe nyika (anowanikwa akabatsira kana rakanyoreswa bazi) muHong Kong zvinoiswa pasi pegore kudikanwa kwefaira neInland Revenue department (IRD) uye Makambani Registry. Zvinodiwa zvekupepeta pagore zvemakambani akazvimirira eHong Kong zvinotevera:

Kufaira kwekudzoka kwegore negore nemakambani Registry

Imwe yakazvimiririra kambani inosanganisirwa muHong Kong pasi peCompany Ordinance inodikanwa kuti ifayire iyo Yegore Kudzoka yakasainwa nemutungamiriri, munyori wekambani, maneja kana mumiriri ane mvumo neComputer Registry. Nekudaro, kambani yakazvimiririra iyo yakanyorera chinzvimbo chakarara (kureva kuti kambani isina mashandisirwo akakosha eakaunzi mukati megore remari) pasi peCompany Ordinance inoregererwa kunyorera kudzoka kwegore.

Yekudzoka Kwegore kudzoka, mune yakatarwa fomu, iine zvinyorwa zvekambani senge kero yehofisi yakanyoreswa, vagovani, vatungamiriri, munyori, nezvimwewo. Hapana chikonzero chekuisa maakaundi emari ekambani neKambani. Kunyoresa.

Iyo Yekudzoka Yegore inofanirwa kumisikidzwa kamwe chete pagore rega rega rekarenda (kunze kwegore rekuisirwa) mukati memazuva makumi mana nemaviri ekupemberera kwegore rekubatanidzwa kwekambani Kunyangwe kana iyo ruzivo irimo mune yekupedzisira kudzoka isina kuchinja kubvira, iwe uchiri kufanira kufaira kudzoka kwegore risati rasvika zuva rakakodzera.

Kunonoka kunyorera kunokwezva mari yepamusoro yekunyoresa uye iyo kambani nemachinda ayo vane mhosva yekutongwa uye faindi.

Kudhinda kweGore Negore Mutero Kudzoka neInland Revenue department (IRD)

Sezvinoenderana nemutemo wekambani yeHong Kong, kambani yega yega inoumbwa muHong Kong, inofanirwa kufaira Mutero Kudzoka (inonziwo Profits Mutero Kudzoka muHong Kong) pamwe nemaakaunzi ayo akaongororwa gore rega rega neInland Revenue department yeHong Kong ("IRD ").

IRD inoburitsa Mutero Dzorera mafirita ekuzivisa kumakambani musi wa1 Kubvumbi gore rega. Kune makambani achangobatanidzwa, ziviso yacho inowanzoendeswa pamwedzi wechi18 wezuva rekubatanidzwa. Makambani anofanirwa kufaira kwavo Mutero Kudzoka mukati memwedzi mumwe kubva pazuva rekuziviswa. Makambani anogona kukumbira kuwedzerwa, kana zvichidikanwa. Unogona kutora mubhadharo wechirango kana kutongwa, kana ukatadza kuendesa yako yekudzosa mutero nezuva rakatarwa.

Paunenge uchinyora Mutero Kudzoka, anotevera magwaro anotsigira anofanirwa kuverengerwa:

• Iyo bhalansi sheet rekambani, mushumo wemuongorori uye Profit & Loss Account zvine chekuita nenguva yenguva
• Kuverengera kwemutero kunoratidza kuti huwandu hweyunogona kuongororwa (kana kururamisa kurasikirwa) hwasvika sei

Vatungamiriri basa rekambani yeHong Kong

Ibasa revatungamiriri vekambani kuona kuti zvido zvekuteerera zvekutanga uye zviri kuitika zvasangana. Kusateedzera kunogona kutungamira mukubhadhariswa faindi kana kutongwa. Zvakangwara kuita masevhisi ekambani yehunyanzvi kuti ive nechokwadi chekuteerera nemitemo nemirau yeHong Kong Companies Ordinance.

Verenga zvimwe

• HK kubatanidzwa kwekambani
• Hong Kong zita rekambani