12月到了，很多香港公司也开始忙碌起来，忙着应对银行抽查，忙着财报的埋数，忙着向税局报税。
December can be a busy month for many Hong Kong companies. They are busy at dealing with investigation by banks, accounting for financial statements, and reporting taxes to the tax bureau.
香港的公司报税都是自行申报的，一年一次，这点与每月都需要做账报税的大陆公司不同。此外，根据《公司条例》第622条第429章节，所有在香港注册之有限公司每年的财务报表需委托给会计师事务所进行审核，并把执业会计师出具的审计报告递交到税局，作为已完成税务申报的证明。
Companies in Hong Kong file taxes by their own, once a year, which is different from mainland companies that need to do accounting and tax returns every month. In addition, according to Section 429 of Article 622 of the Companies Ordinance, all limited companies registered in Hong Kong should entrusted an accounting firm to review their annual financial statements, and submit an audit report issued by the firm to the Hong Kong Inland Revenue Department as proof that tax return has been completed.
那这份等同于香港公司完税证明的审计报告，究竟是什么呢？
What is an audit report? Equivalent to the tax payment certificate of Hong Kong company?
香港公司审计报告是由香港持牌会计师对香港公司在一个周年或以上进行公司财务帐目的核实与核准，以相关文件报告的形式对香港政府部门（不限于税局/海关/金融局等）进行责任性的说明。
The audit report of a Hong Kong company is a statement of responsibility to the Hong Kong government departments (not limited to the Tax Bureau/Customs/Finance Bureau, etc.) in the form of document reports after the Hong Kong Certified Public Accountants have verified and approved the Hong Kong Company's financial accounts on an annual basis or more.
一、一份完整的香港公司审计报告，主要包括三个部分:
A complete audit report of Hong Kong Company mainly includes three parts:
01、审计意见Audit opinion
审计意见分为4类，分别是无保留意见（Clean Opinion）、保留意见（Qualified Opinion）、不发表意见（Disclaimer）、否定意见（Adverse）。
Audit opinions are divided into four types, namely, Clean Opinion, Qualified Opinion, Disclaimer and Adverse Opinion.
这4种不同的审计意见代表着会计师对该公司财务报表的认可程度，当税局部门根据审计报告最终的利润情况进行评税时，会着重参考“保留意见”、“不发表意见”、“否定意见”的内容。These four different opinions represent the extent of the accountant's recognition of the financial statements of the company. When the tax bureau evaluates the tax according to the final profits indicated in the audit report, it will focus on the contents of “Qualified Opinion”, “Disclaimer” and “Adverse Opinion”.
需要注意一点，香港公司的审计报告是必须要由香港专业持牌的会计师出具，否则不会得到相应的认可。因此，如果香港公司要进行做账审计，一定要委托给专业的代理机构。It should be noted that only audit report issued by a Hong Kong professional licensed accountant can be recognized publicly. Therefore, if you want to do audit for your company, entrust it to a professional agency.
02、财务报表 Financial Statements
财务报表中最主要的是资产负债表和利润表。
The most important parts in a financial statement are the balance sheet and profit statement.
资产负债表反映了香港公司实际的负债比，是香港公司信用的直接体现，通常是香港公司向银行申请贷款或进行其他金融活动时的直接依据。The balance sheet shows the actual debt ratio of the company, and is a direct reflection of the company’s credit. It is also the direct basis for Hong Kong companies to apply for loans from banks or carry out other financial activities.
利润表反映的是公司财年利润情况，最后评定的利润是进行评税和计税的依据，更是债务偿付能力的直接体现。The profit statement reflects the profit of the company in a financial year. The final assessed profit is the basis for tax assessment, and directly shows the debt solvency of the company.
03、计税表 Tax statement
计税表集中体现公司是否缴纳了税费，缴纳了多少税费，是向税局报税的重要文件。
The tax statement is an important document for tax declaration to the tax bureau, which presents whether and how much the company has paid taxes.
二、审计报告不仅能让公司免于税务风险，还能有诸多用途。
The audit report can not only protect the company from tax risks, but also has many uses.
01、递交到香港银行 Be submitted to the banks
随着国家金融监管力度越来越大，银行开始向香港公司发出邮件要求提供审计报告，否则银行账户会面临关闭风险。若因审计报告问题导致银行账户被关，不仅影响公司现金流，以后重新开户也会更加困难。
With the increasing emphasis of national financial supervision, banks begin to send emails to Hong Kong companies requesting audit reports, otherwise the bank accounts would be in the danger of being closed. A closed bank account caused by sufficient audit report, will not only interrupt the company's cash flow, but also make it more difficult to reopen a new account in the future.
02、递交到税局 Be submitted to the Hong Kong Inland Revenue Department
税局收到审计报告后，会根据公司的利润情况评定相应的税费，或下发不征税通知。无论是否有征税，都代表该香港公司在本税年已经完税。
After receiving the audit report, the tax bureau will assess the corresponding taxes according to the company's profits or issue a Notice on No Tax. Whether there is taxation or not, it means that the Hong Kong company has completed its duty in this tax year.
03、递交到董事/股东税务所在地Be submitted to where the director/shareholder declare taxes
随着CRS政策落地，境外账户的信息以及海外收入被交换，用以确认企业及个人是否利用海外账户进行洗钱及偷税。这时，审计报告便是海外收入的完税证明，可以避免双重征税。
With the implementation of CRS policy, the information of overseas accounts and overseas income are exchanged to confirm whether enterprises and individuals use overseas accounts for money laundering and tax evasion. At this time, the audit report is the tax payment certificate of overseas income, which can help you out of double taxation.
04、递交到海外移民国家 Be submitted to the immigration country
当你准备移民海外，审计报告就可以作为你经营成果的体现以及完税证明，是投资移民的重要凭证。
When you are planning to emigrate overseas, the audit report can be an embodiment of your business achievements and act as tax payment certificate.
三、很多老板会有一个误区，认为只要没有和香港本土公司有交易或公司没有在香港运作，就不需要做审计，直接做零申报即可。但企业是不能长期零申报的，一般超过6个月零申报就会出现税务预警。
Many people have a misunderstanding that as long as there is no transaction with a local company in Hong Kong or the company does not operate in Hong Kong, there is no need to do audit, and zero declaration is the best choice. However, if zero declarations are made for more than 6 months, tax warnings will appear, which will arouse the attention of the tax bureau.
香港税务局在7年内仍有权要求检阅公司帐目，并且香港税务局可以通过银行账户信息、海关记录等对香港公司进行查账。如果发现公司不符合“零申报”的条件，比如账户有资金往来，税务局会认为你的公司有瞒税或逃税的嫌疑，不仅需要补交此前的税费，甚至会被罚款，被列入黑名单，严重影响公司的日后运营。
The Hong Kong Inland Revenue Department still has the right to request a review on the company's accounts within 7 years, and check the accounts through bank account information, customs records, etc. If it is found that the company does not meet the qualification of "zero declaration", for example, there are capital transactions in the account, the Department will suspect your company of hiding income or evading taxes. You not only need to pay the overdue taxes, but also will be fined. The company will also be blacklisted, which will seriously affect the future operation.
为避免影响公司的信誉和后续发展，一定要及时完成审计报告。如有相关需要，请随时联系我们～
In order to avoid affecting the company's reputation and subsequent development, the audit report must be completed in a timely manner. If you have some related needs, please feel free to contact us~
