香港公司的税务合规里,时间节点是最容易出问题的环节。
不是不知道要报税,是不知道什么时候报税——结果逾期了,才发现罚款已经在账上累了好几笔。
今天把时间节点全部列清楚,对着日历核查一遍,是对公司最划算的投资。
💡 如果你不确定自己的公司该什么时候报税,可以添加微信 qcygscszk or call 18676749275,发送【报税时间】获取免费查询+年度提醒设置。

香港公司成立后,税务局会在第18个月左右寄出第一份利得税报税表(BIR51/BIR52)。
收到报税表之后,Within 3 months必须完成做账审计并提交报税表。
| entry | timing |
|---|---|
| 公司成立 | Day 0 |
| 税务局寄出首份报税表 | 约成立后第18个月 |
| 提交报税表截止日 | 收到后3个月内 |
| 首次审计期间覆盖 | 成立之日到财政年度结束 |
Hands-on advice: 不要等到收到报税表才开始做账。公司成立后第12个月就应该开始整理账目,否则临近截止日才开始做,审计师排期会很紧张,费用也更高。
香港利得税的申报是按评税年度(4月1日至次年3月31日)计算的。
每年,税务局会在4月前后向公司寄出利得税报税表,申报上一个财政年度的利润。
常见的财政年度结束日与报税截止日:
| 财政年度结束日 | 一般报税截止日 |
|---|---|
| 12月31日 | 次年8月15日 |
| March 31st | 当年11月15日 |
| 其他日期 | 收到报税表后1个月内,可申请延期 |
⚠️ 报税截止日每年会有细微调整,以税务局实际寄发的报税表上的截止日为准。
| 逾期时长 | 罚款金额 |
|---|---|
| 逾期1-3个月 | HKD 1,200 |
| 逾期3-6个月 | HKD 3,000 |
| 逾期6个月以上 | 税务局发出评税通知(按估算征税,通常比实际应税额高很多) |
| 持续不回应 | 法庭传票,最高罚款HKD 10,000 + 监禁 |
最坑的情况: 没有做账审计,税务局无法核实实际利润,会按“估算”出一个较高的利润金额来征税,这笔税你有责任证明错误——但没有账目的话,你根本没有证明材料。
📌 如果你已经收到逾期通知或评税通知,建议立即行动。
Cell phone: 18676749275 | WeChat: qcygscszk(发送【逾期】获取处理方案)

年报不是报税,是向公司注册处申报公司基本信息的年度合规要求。
截止日: 每年公司周年日后1个月内提交。
| 逾期时长 | fine (monetary) |
|---|---|
| 逾期提交 | 起步HKD 870 |
| 长期不提交 | 被列入黑名单+强制注销风险 |
年报和报税是两件独立的事,时间节点不一样,都不能漏掉。
📞 如果你希望有人帮你管理所有时间节点,欢迎联系企财盈,我们提供年度合规提醒服务。
WeChat: qcygscszk

不知道你的公司该什么时候报税?发送“报税时间”给我们,免费帮你查询具体时间节点+设置年度提醒。
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