很多跨境卖家用香港公司收款，每年赚了钱，默认要交16.5%的利得税。

但实际上，有一类收入是可以合法不交税的——前提是你的业务流程满足离岸豁免的条件。

这不是灰色操作，是香港《税务条例》明文规定的制度。用好了，是合法节税的最重要工具之一。

💡 如果你不确定自己的业务是否符合离岸豁免条件，可以添加微信 qcygscszk or call 18676749275，发送【离岸豁免】获取免费初步评估。

01 离岸豁免是什么

离岸豁免（Offshore Tax Exemption），依据《税务条例》第8(1A)(b)条：如果一家香港公司的利润来源于香港境外的业务活动，该部分利润可以申请豁免征收利得税。

核心逻辑：香港利得税只对“在香港产生的利润”征税。如果你的业务在香港境外发生，这笔利润就不属于香港税务局的征税范围。

02 哪些情况符合离岸豁免条件

税务局在审核时，会做“三项测试”：

典型符合条件的业务场景：

• 在内地工厂采购，向欧美客户销售，合同在内地/欧美签署，香港公司只负责收款
• 提供跨境咨询服务，客户和服务均在境外，香港公司作为结算主体
• 跨境电商平台销售（亚马逊/Shopify等），货物和客户均不经过香港

03 申请流程：不是注册完就能申请

Offshore exemptions不是自动生效的，必须主动向税务局提出申请。

流程如下：

公司完成做账审计
      ↓
在报税表中申请离岸豁免
      ↓
税务局发出问卷（要求提供业务证明）
      ↓
提交证据（合同+物流+付款+人员位置等）
      ↓
税务局审核
      ↓
出具离岸豁免批准通知书

审批时间：8-24个月（视税务局工作量和材料完整性而定）。

批准后，豁免从申请的财政年度开始生效，越早申请越早节税。

📌 如果你已经完成做账审计但未申请离岸豁免，可以联系企财盈补申请。
Cell phone: 18676749275 ｜ WeChat: qcygscszk（发送【补申请】）

04 申请成功的关键：证据链完整

这是决定离岸豁免能否通过的核心因素。

你需要准备的证据：

05 最常见的失败原因

06 合规 vs 不合规：税负差多少？

以一家年利润 HKD 500万的贸易公司为例：

不确定自己的业务是否符合离岸豁免条件？发送“离岸豁免”给我们，免费帮你做初步评估，告诉你有没有申请价值。

07 企财盈香港公司服务的四大核心优势

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals, comprising senior Hong Kong licensed secretaries, certified public accountants, tax accountants and cross-border business consultants, handles tens of thousands of Hong Kong company registration and maintenance cases annually. We provide ”one-to-one” customized solutions from company structure design (e.g. Mainland-Hong Kong dual entity, VIE structure), name search, document preparation to government filing. We have 3 TCSP licensed secretaries and 1 self-owned Hong Kong CPA firm to ensure that every step of the process is legally compliant and to avoid risks from the source.

🔹 2. digitally empowered, smart and efficient

We have invested tens of millions of dollars to develop our own digital system ”E-Tron”, which realizes the standardization of the whole process and visualization of the progress of Hong Kong company registration, bank account opening, annual review, audit and tax filing, and so on. Customers can track the key nodes such as certificate issuance, bank interview, tax return submission, etc. in real time. The integration of AI intelligent analysis can quickly assess whether your business is suitable for applying for offshore exemption, whether you need to do transfer pricing, and assist in generating the optimal compliance program, so that complex matters are clear and transparent.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations (e.g. Shenzhen Cross-border E-commerce Association, Hong Kong Chinese General Chamber of Commerce), and regularly organize cross-border salons and seminars on finance and tax law. Registering a Hong Kong company through us is not just about getting a certificate - it is also about linking ecological resources such as green channel for bank account opening, cross-border payment, overseas warehouses, auditing and taxation, etc., which solves the problem of ”not knowing who to look for next after registering”, and creates secondary business opportunities.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond ”successful registration” to provide full life-cycle support for Hong Kong companies:

Previously: Free assessment of whether you need a Hong Kong company, recommending the optimal type of entity (Mainland company/Hong Kong company/Offshore company);

Midterm: Assist in completing Hong Kong company registration, bank account opening (HSBC / Overseas Chinese / Dah Sing / CBI and many other green channels), VAT / EIN application;

Late: Annual audits, audit tax returns, offshore exemption applications, CRS compliance, account freezes in case of emergencies, to become a long-term and robust partner for your overseas business. We automatically remind and handle all annual compliance matters on behalf of you on a nodal basis, and you just focus on your business.