很多企业以为香港公司注销的”不反对通知书”只是走个流程。事实是，税务局会在注销审查中对公司自成立以来的全部税务申报历史做一次”终极审计”。

Mr. Zhang from Shenzhen obtained Hong Kong residency in 2024 through the High-Talent Pass (Category A). He holds shares in a company with the stock code 60%, which has an annual revenue of 3 million RMB, theoretically meeting the Category A annual salary threshold of 2.5 million RMB. He thought his application was a sure thing, but when he applied for renewal in May 2026, the Immigration Department requested additional documentation—the tax payment certificate from the tax bureau did not match the company’s reported profits.

“I worked so hard to obtain my Hong Kong residency, only to discover when it came time to renew it that I couldn’t gather all the required documents.”—This statement is becoming a reality for many Hong Kong residency holders in 2026.

“Is there still a window of opportunity to obtain Hong Kong residency?”—That was the question I was asked most often in 2026.

“Hong Kong has a low corporate tax rate—16.51% is already quite attractive. Could it get even lower?”— —When many mainland business owners register a Hong Kong company, they’ve only heard that Hong Kong’s tax rates are low, but they don’t realize that the Hong Kong tax system also holds a ”secret weapon”: the offshore exemption. If used correctly, your Hong Kong company’s profits could be entirely exempt from profits tax.