9月16日，香港将同步发布两份里程碑式的重磅文件——《香港特别行政区经济和社会发展第一个五年规划（2026—2030）》、《行政长官2026年施政报告》。

做跨境电商的李总，公司年利润不错，想拿个香港身份给子女铺路，却卡在选路上：优才和高才通，到底哪个适合我？ 2026年这两个计划都还在，但审核逻辑已经大变——从’抢人’进入了’留人’阶段，续签全面收紧。

Mr. Wang, the CEO of a Hong Kong-registered company, received an email from his accountant at the end of the fiscal year: “Please submit the audit materials within one month.” He rummaged through his folders—bank statements were scattered everywhere, and he couldn’t find all the contracts—and suddenly panicked: without all the necessary documents, the audit simply couldn’t begin. What materials are required for bookkeeping and auditing a Hong Kong company, and what is the process? This article lays out the checklist and helps you avoid common pitfalls.

Nowadays, having a Hong Kong company has practically become a “standard requirement” for cross-border sellers.

However, many cross-border sellers fall into a fatal misconception: registering a Hong Kong company equals legal tax savings and legitimate tax avoidance. They believe that simply opening a Hong Kong bank account to receive payments from Amazon and their own websites will ensure they can rest easy.

However, in recent years, with the implementation of CRS information disclosure, big data audits under the “Golden Tax Phase IV” initiative, mainland China’s CFC anti-tax avoidance rules, and the Hong Kong Inland Revenue Department’s tightening of regulations on offshore exemptions, historical issues with countless sellers’ Hong Kong companies have come to a head. Consequences range from account freezes and hefty fines to the tax authorities retroactively collecting 3–7 years’ worth of back taxes, referring cases for audit, and imposing criminal liability.

Recently, Amazon has launched a large-scale verification of physical addresses for Hong Kong-based stores. A large number of long-standing stores that have been in operation for many years have been subjected to reviews without warning, resulting in immediate suspension and the freezing of account funds, while the rejection rate for new account registrations has risen sharply.