026年5月22日，香港金融管理局向各持牌银行发出内部监管指引：对2023年1月以来开立的投资账户展开专项清查，凡经审查发现存在”可疑开户文件”或”身份核实不符”的账户，银行将直接关闭，资金冻结至核实完毕为止。

This is not a warning; it is a regulatory action that is already underway.

If you have a bank account in Hong Kong—whether it’s for receiving payments from platforms, conducting offshore settlements, or day-to-day operations—it’s important that you read this article carefully now.

作为亚马逊卖家，你是不是也想过：“我在香港注册个公司，把亚马逊店铺挂在香港公司名下，钱全进香港账户，是不是就不用交那么多税了？”

甚至很多同行都在传：“香港公司=避税天堂”。

企财盈服务了那么多跨境电商卖家企业，今天跟大家讲句掏心窝子的话：千万别把所有鸡蛋都放在香港公司这一个篮子里！现在的监管环境变了，这种做法不仅省不了税，反而可能让你的钱变成“死账”，甚至引来税务局的稽查。

November 10, 2025—This is a watershed moment for those who are currently applying for or planning to apply for a Certificate of Residence (CoR) in Hong Kong.

Starting today, all CoR applications for mainland China use will be issued electronically. However, even more critical than this ”digitization” is another, often-overlooked shift: the focus of the review has shifted from ”formal compliance” to ”substantive review.” Simply put—whereas in the past an application might have been approved simply by having ”all required documents,” the tax authorities now examine your ”actual life trajectory” and ”evidence of actual business operations.”

If you’re still using the 2024 approach to prepare for your 2026 application, we recommend reading this article word for word.

If you’re in the cross-border e-commerce business, you’ve likely already registered a Hong Kong company and use a Hong Kong bank account to receive foreign currency payments. But here’s a tough question: Does your Hong Kong company really ”count as a Hong Kong company” for tax purposes?

If your Hong Kong company is merely a shell entity—with no actual office, no employees, and no records of board meetings held in Hong Kong—it is highly likely to be ”pierced” during a cross-border tax audit. In other words, it will be deemed to be, in substance, a mainland Chinese enterprise, thereby facing the risk of having to pay the full amount of back taxes.

The Certificate of Residence (CoR) for Hong Kong tax residents is the key document used to close this loophole. For cross-border e-commerce sellers, it directly determines whether you can preserve your profits in the following three scenarios.

If you have a Hong Kong company—or even a Hong Kong bank account—do you think that means you’re all set when it comes to compliance?

In 2026, with the global implementation of CRS 2.0 and the data transparency measures under Phase IV of the Golden Tax Project, an increasing number of people with Hong Kong accounts will receive notices from mainland tax authorities stating: ”Please provide details regarding your overseas income.” At that point, what will be your most reliable safeguard to prove your compliance?

The answer is: the Certificate of Resident Status (CoR). It’s more than just a piece of paper—it may be the key document you need to maintain Hong Kong’s low-tax advantages, enjoy the benefits of cross-border tax treaties, and comply with CRS information exchange requirements.