深圳做跨境电商的老陈，去年底用高才通A类申请香港身份，年薪刚好踩在250万那条线上。今年初续签的时候，入境处要他补了三轮材料——个人完税证明、公司审计报告、银行流水，少一样都不行。

2026年7月：香港公司审计高危名单 东莞李总上周收到香港税务局估税通知书时，整个人都懵了。 他的香港公司2019年注册，用来做跨境电商收款。三年下来，后台流水其实不少，但他一直按秘书公司建议做“零申报”。

从第一季度数据来看，高才通依然是内地企业主和高收入人群配置香港身份的重要路径。

In the chain of cross-border tax compliance, there is one document that is severely underestimated—the CoR (Certificate of Residence), or proof of Hong Kong tax residency. Many people don’t know what it is, and even more don’t realize how important it is. But in the era of the CRS (Common Reporting Standard) and the automatic exchange of information, the CoR may be your most effective legal tool for mitigating “double taxation risks.”

This is the one thing people are most likely to “put off.” The account is set up, trading is proceeding normally, and everything seems to be going smoothly—and before you know it, a year has gone by without an audit, then two, and then three years have passed.

Then, you’ll receive a letter from the Hong Kong Inland Revenue Department or a notice from your bank regarding an account review. By that point, it will already be too late.