做外贸的林姐，香港公司去年成立，今年到了周年日，代理催她’该年审了’。她一头雾水：年审到底审什么？不审会怎样？费用多少？ 她听同行说’公司没业务就不用管’，又听说’逾期会被除名、资产充公’。

拿到高才通之后，你是不是也有过这样的想法：“身份已经拿到了，续签还有两三年，不着急。”

工作继续留在内地，香港偶尔去一趟；注册了香港公司，但一直没怎么经营；工资、强积金、税务、银行流水这些，也没有特别关注。

等到签证只剩半年甚至几个月，再开始找工作、做经营、准备续签材料。

如果你还抱着这样的想法，真的要注意了。

最近，香港高才通续签系统进一步细化，从申请人受雇、自雇情况，到收入、强积金、离港记录，再到公司实际经营情况，需要说明和证明的内容越来越具体。

但真正值得关注的，不止是政策越来越严格，而是快到期了，才开始临时抱佛脚。

Last year, Mr. Wang registered a Hong Kong company, but it hasn’t had any business activity since then. His agent told him, ’Just file a zero-return—it’s cheap and hassle-free.” This year, he received an email from his accountant stating that the tax authority no longer accepts the submission of zero-return filings alone. He panicked: Do inactive companies actually need to undergo an audit? Is it no longer possible to file zero returns? This article thoroughly explains the red lines for zero-return filings for Hong Kong companies in 2026.

Sister Lin, who runs a cross-border e-commerce business, has a Hong Kong company with an annual net profit of 3 million HKD, almost all of which comes from overseas orders. After hearing from industry peers that the ’offshore exemption’ could waive the 16.51% TP3T profits tax, she was intrigued but also worried about being audited by the tax authorities. She searched online for a bunch of guides; some said, “Just open an overseas account,” while others claimed, “Apply once and it’s valid for five years.” The more she read, the more confused she became.

In 2026, Hong Kong’s Quality Migrant Admission Scheme underwent a historic transformation—the comprehensive points-based system, which had been in place for 18 years, was officially abolished, and the “12 assessment criteria […]” were fully implemented.