2026年9月16日，香港特区政府公布《香港特别行政区经济和社会发展第一个五年规划（2026—2030年）》，并于同日发表2026年《施政报告》。其中招商引资优惠政策包提出的5%或半税优惠税率，是近年面向重点产业企业力度最大的税务工具。本文梳理政策包机制的运作方式、拟议优惠面向的产业范围、与现行利得税两级制的关系，以及截至目前的立法进度。

Hong Kong companies are required to retain their books and supporting documents for a certain period of time. Three questions that are frequently raised during audits are: when does the retention period begin, can electronic records replace paper ones, and how can missing bank statements be remedied. This article outlines the statutory retention requirements and their effective dates, the complete chain of supporting documents required for each transaction, the compliance criteria for electronic records, and the practical impact of missing supporting documents on audit opinions.

When a Hong Kong company establishes a business in the Mainland, it is considered a foreign investment and is subject to the foreign investment information reporting system; conversely, it is Mainland enterprises investing overseas that require ODI filing. Although these two scenarios involve opposite directions, they are often confused with one another. This article outlines the establishment process for foreign-invested enterprises, the three types of information reporting, the negative list and market access assessments, as well as key points regarding capital inflows and outflows and subsequent tax compliance. The information is subject to current regulations.

When registering a company in Hong Kong, it is generally not mandatory to specify the scope of business, but this does not mean the company can engage in any business activity. This article outlines four common types of businesses that require additional licensing, the applicable scenarios for trust or company service provider licenses and moneylender licenses, the triggering conditions for a money services operator license, and the two most common regulatory red lines that cross-border businesses tend to cross. The information is subject to the announcements made by the relevant Hong Kong regulatory authorities.

Material matters concerning Hong Kong companies must be formalized through board resolutions or shareholders’ meeting resolutions; these resolutions and meeting minutes serve as the core documentation for banks, auditors, and tax authorities to verify the company’s actual operations. This article outlines which matters must be addressed through board resolutions and which fall under shareholder resolutions, as well as the respective roles of resolutions and meeting minutes, their signing and filing requirements, and the practical consequences of missing resolutions during bank account opening and audits.