很多人以为钱放在香港银行，内地税务局看不到。

2018年之后，这个认知就已经过时了。

香港于2017年完成CRS立法，2018年起正式开始向其他国家/地区交换账户信息。截至2026年，香港已与全球110多个国家和地区建立了金融账户信息自动交换机制——其中包括中国内地。

这意味着：你在香港的账户信息，内地税务机关有权获得。

💡 如果你担心CRS影响你的香港账户，不确定是否存在风险，可以添加微信 qcygscszk or call 18676749275，发送【CRS】获取合规风险评估+应对方案。

CRS是什么

CRS（Common Reporting Standard，共同申报准则），是经济合作与发展组织（OECD）主导制定的国际税务信息交换标准。

核心机制： 银行、保险、投资等金融机构，每年向本国/地区税务机关报告非居民客户的账户信息，税务机关再将信息交换给该客户税务居民所在地的税务机关。

Simply put: 你在香港的账户信息，每年都会被香港税务局汇总，然后交换给你是税务居民的国家（内地）税务局。

会被交换的信息有哪些

什么情况会触发信息交换

不是所有账户都会被交换，但满足以下情况的账户会被重点关注：

情况1：个人账户余额超过等值USD 250,000
高净值个人账户，是CRS重点申报对象。

情况2：持有境外金融机构的“非居民账户”
你是内地税务居民，持有香港的银行账户，就满足“非居民账户”的定义。

情况3：公司账户中内地居民是实际控制人
香港公司的账户，如果控股股东或实际受益所有人是内地居民，公司账户信息也会被纳入交换范围。

如何合法应对CRS

Misconceptions: CRS不是“如何绕过”的问题，而是“如何合规应对”的问题。

正确的应对方向：

方向1：确保架构合规，不持有空壳公司

如果你的香港公司只是一个收款壳，没有真实业务，经CRS信息交换后，内地税务机关发现你有大额境外资金，却从未申报，这是税务风险的核心来源。

解决方案：要么确保公司有真实业务支撑（合理的利润来源），要么对历史年份进行自查和补申报。

方向2：主动申报，不等被查

内地对境外金融资产有申报要求（高净值个人和企业）。主动申报和被动被查，处理结果差别很大：

• 主动申报：合规调整，补缴税款
• 被动被查：补税 + 罚款（最高漏税额的3倍）+ 刑事风险

方向3：合理利用税收协定

中港之间有《内地和香港特别行政区关于对所得避免双重征税的安排》，合规结构下的收入，可以在两地避免双重征税。

用税收协定的关键：架构合规 + 业务真实 + 文件齐全。

📌 如果你希望建立合规架构以应对CRS，或需要历史年份的自查与补申报，可以联系企财盈获取一对一方案。
Cell phone: 18676749275 ｜ WeChat: qcygscszk

一个重要提醒

CRS不能被“规避”，但可以被“合理应对”。

最有效的应对，是从一开始就做合规架构，而不是等到信息已经被交换、税务局已经发来问询，才开始补救。

补救的成本，是合规建设的数倍。

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.