01 续签窗口从4周变3个月2026年3月1日起，香港入境处把高才通、优才等主流人才计划的续签申请时间，从‘到期前4周’大幅放宽到‘到期前3个月’。

“My Hong Kong company just holds a stake in a South African company; it doesn’t engage in trade and has no cash flow, so it shouldn’t need an audit, right?”

This is a common misconception among many sellers who use the “Hong Kong holding company + South African operations” structure. The reality is that the Hong Kong Inland Revenue Department (IRD) defines the threshold for “carrying out business operations” much more broadly than simply “engaging in business transactions.” Having transaction records in a bank account, holding equity in a subsidiary, or having signed a contract—any one of these could trigger an audit obligation for carrying out business operations.

This article distinguishes between four scenarios and breaks down, one by one, the criteria for determining whether an operational audit is required, the differences in audit requirements, and compliance strategies for each.

深圳做AI创业的老张，去年公司营收破了800万，今年想拿个香港身份拓展海外市场。他打开优才申请页面，发现旧版的245分打分表已经没了，取而代之的是12项准则。 他数了数，自己只满足4项。

东莞做电子产品的陈总，去年香港公司利润做了180万港元。他本来按16.5%交税，算下来要交近30万。后来会计师帮他用了两级制税率，首200万只按8.25%算，一下子省了一半。 他说：早知道香港税率低，没想到合理用起来这么低。

“等业务做大了再做审计”——这是很多香港公司老板的想法。这种想法在业务初期看起来“省钱”，但当问题集中爆发时，你会发现：你省下的审计费，远远不足以覆盖问题爆发后的代价。