In 2026, Hong Kong companies face a fork in the road when it comes to tax filing: should they continue to do the fake “general trade audit” according to the bank water flow, or should they make up their mind to do the real “e-commerce special audit” according to the backstage sales of the stores?

If you want to easily cope with Hong Kong tax audit in 2026, you must first understand the new policy dividends and the three major compliance life and death lines.

A bigger “gray rhino” than the platform policy adjustment is quietly approaching in the cross-border circle - your overseas assets, especially those overseas properties that you thought were well hidden, will soon be in front of the tax department's big data completely. Naked“!

Summary: The regulatory logic has completely turned, cross-border sellers no matter where the company will be registered, as long as the legal person is a Chinese identity, business data will be captured in full [...].

Today, we will use an article to thoroughly explain the core differences, applicable scenarios and processing points of ODI filing and No. 37 registration, so as to help you take every step to stabilize cross-border investment under the complicated international situation.