{"id":18273,"date":"2026-09-18T12:17:13","date_gmt":"2026-09-18T04:17:13","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/18273"},"modified":"2026-10-14T17:38:00","modified_gmt":"2026-10-14T09:38:00","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e9%9b%b6%e7%94%b3%e6%8a%a5%e4%b8%8d%e6%98%af%e5%85%8d%e7%94%b3%e6%8a%a5%ef%bc%9a%e4%b8%8d%e6%b4%bb%e5%8a%a8%e5%ae%a1%e8%ae%a1%e4%b8%8e%e4%b8%89%e4%b8%aa%e7%a1%ac","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/18273","title":{"rendered":"\"Zero Reporting\" for Hong Kong Companies Does Not Mean Exemption from Filing: The True Boundaries of Inactive Company Audits and the Three Strict Requirements"},"content":{"rendered":"

\u201c\u6ca1\u4e1a\u52a1\u5c31\u4e0d\u7528\u62a5\u7a0e\u201d\uff0c\u662f\u6700\u5e38\u89c1\u4e5f\u6700\u8d35\u7684\u8bef\u89e3<\/h2>\n

\u6ce8\u518c\u5b8c\u9999\u6e2f\u516c\u53f8\u4e4b\u540e\uff0c\u5ba2\u6237\u95ee\u5f97\u6700\u591a\u7684\u4e00\u53e5\u8bdd\u662f\uff1a\u6211\u6ca1\u4e1a\u52a1\uff0c\u662f\u4e0d\u662f\u5c31\u4e0d\u7528\u62a5\u7a0e\u4e86\uff1f<\/p>\n

The answer is:\u62a5\u7a0e\u4e49\u52a1\u4e0d\u56e0\u65e0\u4e1a\u52a1\u800c\u6d88\u5931\u3002<\/strong> \u9999\u6e2f\u7a0e\u52a1\u5c40\u4f1a\u6309\u8d22\u5e74\u53d1\u51fa\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868\uff0c\u516c\u53f8\u9700\u8981\u5728\u89c4\u5b9a\u671f\u9650\u5185\u63d0\u4ea4\u3002\u65b0\u6210\u7acb\u7684\u516c\u53f8\u9996\u6b21\u62a5\u7a0e\u671f\u9650\u901a\u5e38\u5728\u6210\u7acb\u540e 18 \u4e2a\u6708\u5185\uff0c\u4e4b\u540e\u6bcf\u5e74\u4e00\u6b21\u3002<\/p>\n

\u771f\u6b63\u9700\u8981\u533a\u5206\u7684\uff0c\u4e0d\u662f\u201c\u8981\u4e0d\u8981\u62a5\u201d\uff0c\u800c\u662f\u201c\u6309\u4ec0\u4e48\u53e3\u5f84\u62a5\u201d\u3002<\/p>\n

\u96f6\u7533\u62a5\u7684\u4e09\u4e2a\u786c\u6761\u4ef6<\/h2>\n

\u5b9e\u52a1\u4e2d\u6240\u8c13\u96f6\u7533\u62a5\uff0c\u901a\u5e38\u5bf9\u5e94\u7684\u662f\u516c\u53f8\u5904\u4e8e\u4e0d\u6d3b\u52a8\uff08dormant\uff09<\/strong>\u72b6\u6001\u3002\u5224\u65ad\u6807\u51c6\u5f88\u4e25\u683c\uff0c\u4e00\u822c\u8981\u6c42\u540c\u65f6\u6ee1\u8db3\uff1a<\/p>\n

    \n
  1. \u65e0\u4efb\u4f55\u7ecf\u8425\u6d3b\u52a8<\/strong> \u2014 \u6ca1\u6709\u53d1\u751f\u4efb\u4f55\u5e94\u8bfe\u7a0e\u7684\u4ea4\u6613<\/li>\n
  2. No bank statements<\/strong> \u2014 \u8d26\u6237\u6ca1\u6709\u8fdb\u51fa\u8bb0\u5f55\uff0c\u6216\u6839\u672c\u6ca1\u6709\u5f00\u7acb\u8d26\u6237<\/li>\n
  3. \u65e0\u4efb\u4f55\u8d44\u4ea7\u4e0e\u8d1f\u503a\u53d8\u52a8<\/strong> \u2014 \u540d\u4e0b\u6ca1\u6709\u8d44\u4ea7\u6301\u6709\u6216\u8d1f\u503a\u53d1\u751f<\/li>\n<\/ol>\n

    \u4e09\u6761\u7f3a\u4e00\u4e0d\u53ef\u3002\u5f88\u591a\u5ba2\u6237\u53ea\u6ee1\u8db3\u7b2c\u4e00\u6761\uff0c\u8d26\u6237\u91cc\u8fd8\u6709\u96f6\u661f\u7ed3\u606f\u6216\u5e74\u8d39\u6263\u5212\uff0c\u5c31\u5df2\u7ecf\u4e0d\u7b26\u5408\u6761\u4ef6\u4e86\u3002<\/p>\n

    \u5ba1\u8ba1\u62a5\u544a\uff1a\u4e0d\u662f\u6709\u4e1a\u52a1\u624d\u9700\u8981<\/h2>\n

    \u9999\u6e2f\u91c7\u7528\u5c5e\u5730\u5f81\u7a0e\u539f\u5219\uff0c\u53ea\u5bf9\u6e90\u81ea\u9999\u6e2f\u7684\u5229\u6da6\u5f81\u6536\u5229\u5f97\u7a0e\u3002\u73b0\u884c\u4e24\u7ea7\u5236\u4e0b\uff0c\u6cd5\u56e2\u9996 200 \u4e07\u6e2f\u5143\u5e94\u8bc4\u7a0e\u5229\u6da6\u7a0e\u7387 8.25%\uff0c\u8d85\u51fa\u90e8\u5206 16.5%\uff08\u5177\u4f53\u6807\u51c6\u4ee5\u9999\u6e2f\u7a0e\u52a1\u5c40\u6700\u65b0\u516c\u5e03\u4e3a\u51c6\uff09\u3002<\/p>\n

    \u5bf9\u6709\u5b9e\u9645\u7ecf\u8425\u6d3b\u52a8\u7684\u516c\u53f8\uff0c\u62a5\u7a0e\u65f6\u9700\u63d0\u4ea4\u7531\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08<\/strong>\u51fa\u5177\u7684\u5ba1\u8ba1\u62a5\u544a\u3002\u6ca1\u6709\u5ba1\u8ba1\u62a5\u544a\u7684\u62a5\u7a0e\u7533\u8bf7\u4f1a\u88ab\u7a0e\u52a1\u5c40\u76f4\u63a5\u9a73\u56de\u3002<\/p>\n

    \u5bf9\u786e\u5b9e\u4e0d\u6d3b\u52a8\u7684\u516c\u53f8\uff0c\u5b9e\u8df5\u4e2d\u901a\u5e38\u4ecd\u7531\u4f1a\u8ba1\u5e08\u51fa\u5177\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u62a5\u544a<\/strong>\uff08\u6216\u79f0\u4f11\u7720\u5ba1\u8ba1\u62a5\u544a\uff09\uff0c\u7528\u4ee5\u652f\u6301\u516c\u53f8\u7684\u7533\u62a5\u53e3\u5f84\uff0c\u800c\u4e0d\u662f\u7531\u516c\u53f8\u81ea\u884c\u63d0\u4ea4\u4e00\u5f20\u96f6\u8868\u3002<\/p>\n

    \u8bef\u62a5\u7684\u4ee3\u4ef7<\/h2>\n

    \u4e0d\u7b26\u5408\u6761\u4ef6\u5374\u505a\u4e86\u96f6\u7533\u62a5\uff0c\u6027\u8d28\u4e0a\u5c5e\u4e8e\u865a\u5047\u7533\u62a5\uff0c\u540e\u679c\u662f\u591a\u5c42\u7684\uff1a<\/p>\n

      \n
    • \u88ab\u8981\u6c42\u8865\u7f34\u7a0e\u6b3e\uff0c\u5e76\u53ef\u80fd\u88ab\u5904\u4ee5\u5e94\u7f34\u7a0e\u6b3e\u6570\u500d<\/strong>\u7684\u7f5a\u6b3e<\/li>\n
    • \u60c5\u8282\u4e25\u91cd\u7684\uff0c\u8d23\u4efb\u4eba\u53ef\u80fd\u627f\u62c5\u5211\u4e8b\u8d23\u4efb<\/li>\n
    • \u94f6\u884c\u8d26\u6237\u5728\u6301\u7eed\u5c3d\u804c\u8c03\u67e5\u4e2d\u88ab\u8981\u6c42\u89e3\u91ca\uff0c\u65e0\u6cd5\u89e3\u91ca\u7684\u8d26\u6237\u4f1a\u88ab\u9650\u5236\u751a\u81f3\u5173\u95ed<\/li>\n
    • \u540e\u7eed\u7533\u8bf7\u7a0e\u52a1\u826f\u597d\u8bc1\u660e\u3001\u529e\u7406\u6ce8\u9500\u6216\u5f15\u5165\u6295\u8d44\u65f6\u53d7\u963b<\/li>\n<\/ul>\n

      \u636e\u884c\u4e1a\u6d88\u606f\uff0c\u8fd1\u5e74\u7a0e\u52a1\u5c40\u5bf9\u79bb\u5cb8\u6536\u5165\u8c41\u514d\u4e0e\u96f6\u7533\u62a5\u7684\u6838\u67e5\u8d8b\u4e25\uff0c\u58f0\u79f0\u6536\u5165\u6765\u6e90\u4e8e\u79bb\u5cb8\u7684\uff0c\u9700\u8981\u63d0\u4f9b\u5b8c\u6574\u7684\u4e1a\u52a1\u94fe\u6761\u8bc1\u660e\uff0c\u6750\u6599\u4e0d\u5168\u7684\u53ef\u80fd\u4e0d\u4e88\u63a5\u7eb3\u3002<\/p>\n

      \u56db\u4e2a\u81ea\u67e5\u52a8\u4f5c<\/h2>\n
        \n
      • \u6bcf\u5e74\u6536\u5230\u62a5\u7a0e\u8868\u540e\u5148\u786e\u8ba4\uff1a\u516c\u53f8\u5f53\u5e74\u662f\u5426\u771f\u7684\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6<\/li>\n
      • \u94f6\u884c\u8d26\u6237\u5373\u4f7f\u4e0d\u5e38\u7528\uff0c\u4e5f\u628a\u6d41\u6c34\u6253\u51fa\u6765\u6838\u5bf9\u4e00\u904d<\/li>\n
      • \u4e0e\u6301\u724c\u4f1a\u8ba1\u5e08\u786e\u8ba4\u672c\u5e74\u5e94\u51fa\u5177\u7684\u662f\u5168\u9762\u5ba1\u8ba1\u8fd8\u662f\u4e0d\u6d3b\u52a8\u5ba1\u8ba1<\/li>\n
      • \u4fdd\u7559\u4e1a\u52a1\u51ed\u8bc1\uff08\u5408\u540c\u3001\u53d1\u7968\u3001\u7269\u6d41\u5355\u636e\uff09\uff0c\u4e0d\u8981\u7b49\u4e1a\u52a1\u542f\u52a8\u540e\u624d\u5f00\u59cb\u5efa\u6863<\/li>\n<\/ul>\n

        \u4e00\u4e2a\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u8fde\u5e26\u5f71\u54cd<\/h2>\n

        \u62a5\u7a0e\u53e3\u5f84\u4e0e\u5e74\u5ba1\u3001\u94f6\u884c\u8d26\u6237\u5ba1\u67e5\u3001\u4ee5\u53ca\u5c06\u6765\u7684\u64a4\u9500\u6ce8\u518c\u662f\u8054\u52a8\u7684\u3002\u64a4\u9500\u6ce8\u518c\u524d\u9700\u53d6\u5f97\u7a0e\u52a1\u5c40\u53d1\u51fa\u7684\u4e0d\u53cd\u5bf9\u64a4\u9500\u516c\u53f8\u6ce8\u518c\u901a\u77e5\u4e66<\/strong>\uff0c\u5982\u679c\u5386\u53f2\u5e74\u5ea6\u7684\u62a5\u7a0e\u53e3\u5f84\u7ecf\u4e0d\u8d77\u590d\u6838\uff0c\u8fd9\u4e00\u6b65\u4f1a\u5361\u4f4f\u3002<\/p>\n

        \u6240\u4ee5\u96f6\u7533\u62a5\u8fd9\u4ef6\u4e8b\uff0c\u672c\u8d28\u4e0a\u662f\u7528\u4eca\u5929\u7684\u7701\u4e8b\u6362\u660e\u5929\u7684\u9ebb\u70e6<\/strong>or\u7528\u4eca\u5929\u7684\u89c4\u8303\u6362\u660e\u5929\u7684\u987a\u7545<\/strong>\u4e4b\u95f4\u7684\u9009\u62e9\u3002<\/p>\n

        If you\u2019re verifying that your materials align with the reporting guidelines, feel free to contact a consultant at Qicaiying (WeChat\/Phone: 18676749275), and we\u2019ll walk you through the entire process from start to finish.<\/p>","protected":false},"excerpt":{"rendered":"

        Many mainland clients believe that Hong Kong companies do not need to file tax returns if they have no business operations. In fact, the Hong Kong Inland Revenue Department requires all companies to submit tax returns on time, and those engaged in business activities must also attach an audit report issued by a Hong Kong-licensed accountant. The so-called \u201czero return\u201d has strict eligibility criteria, and filing a zero return without meeting these criteria will be considered a false declaration. This article breaks down the three conditions for a zero return, the role of a dormant company audit, and the consequences of filing an incorrect return.<\/p>","protected":false},"author":10,"featured_media":18272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17,18,30],"tags":[2364,2365,2366,883],"class_list":["post-18273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","category-allguide","category-recomguide","category-hk-bg","tag-2364","tag-2365","tag-2366","tag-883"],"yoast_head":"\n\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c<\/title>\n<meta name=\"description\" content=\"\u4e0d\u5c11\u5185\u5730\u5ba2\u6237\u4ee5\u4e3a\u9999\u6e2f\u516c\u53f8\u6ca1\u6709\u4e1a\u52a1\u5c31\u4e0d\u7528\u62a5\u7a0e\uff0c\u5b9e\u9645\u4e0a\u9999\u6e2f\u7a0e\u52a1\u5c40\u8981\u6c42\u6240\u6709\u516c\u53f8\u6309\u671f\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u6709\u7ecf\u8425\u6d3b\u52a8\u7684\u8fd8\u9700\u9644\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08\u51fa\u5177\u7684\u5ba1\u8ba1\u62a5\u544a\u3002\u6240\u8c13\u96f6\u7533\u62a5\u6709\u4e25\u683c\u7684\u9002\u7528\u6761\u4ef6\uff0c\u4e0d\u7b26\u5408\u6761\u4ef6\u5374\u505a\u96f6\u7533\u62a5\u4f1a\u88ab\u89c6\u4e3a\u865a\u5047\u7533\u62a5\u3002\u672c\u6587\u62c6\u89e3\u96f6\u7533\u62a5\u7684\u4e09\u4e2a\u6761\u4ef6\u3001\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u7684\u4f5c\u7528\u4e0e\u8bef\u62a5\u540e\u679c\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/18273\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c\" \/>\n<meta property=\"og:description\" content=\"\u4e0d\u5c11\u5185\u5730\u5ba2\u6237\u4ee5\u4e3a\u9999\u6e2f\u516c\u53f8\u6ca1\u6709\u4e1a\u52a1\u5c31\u4e0d\u7528\u62a5\u7a0e\uff0c\u5b9e\u9645\u4e0a\u9999\u6e2f\u7a0e\u52a1\u5c40\u8981\u6c42\u6240\u6709\u516c\u53f8\u6309\u671f\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u6709\u7ecf\u8425\u6d3b\u52a8\u7684\u8fd8\u9700\u9644\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08\u51fa\u5177\u7684\u5ba1\u8ba1\u62a5\u544a\u3002\u6240\u8c13\u96f6\u7533\u62a5\u6709\u4e25\u683c\u7684\u9002\u7528\u6761\u4ef6\uff0c\u4e0d\u7b26\u5408\u6761\u4ef6\u5374\u505a\u96f6\u7533\u62a5\u4f1a\u88ab\u89c6\u4e3a\u865a\u5047\u7533\u62a5\u3002\u672c\u6587\u62c6\u89e3\u96f6\u7533\u62a5\u7684\u4e09\u4e2a\u6761\u4ef6\u3001\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u7684\u4f5c\u7528\u4e0e\u8bef\u62a5\u540e\u679c\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qicaiying.cn\/en\/archives\/18273\/\" \/>\n<meta property=\"og:site_name\" content=\"\u4f01\u8d22\u76c8\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-18T04:17:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T09:38:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260918121710597.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1230\" \/>\n\t<meta property=\"og:image:height\" content=\"690\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u53e4, \u6653\u6e05\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u53e4, \u6653\u6e05\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273\"},\"author\":{\"name\":\"\u53e4, \u6653\u6e05\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\"},\"headline\":\"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c\",\"datePublished\":\"2026-09-18T04:17:13+00:00\",\"dateModified\":\"2026-10-14T09:38:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273\"},\"wordCount\":1,\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260918121710597.jpg\",\"keywords\":[\"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\",\"\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u62a5\u544a\",\"\u9999\u6e2f\u505a\u8d26\u62a5\u7a0e\",\"\u9999\u6e2f\u5229\u5f97\u7a0e\"],\"articleSection\":[\"\u5546\u4e1a\u6307\u5357\",\"\u5168\u90e8\",\"\u63a8\u8350\",\"\u9999\u6e2f\u5546\u52a1\u6307\u5357\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273\",\"name\":\"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260918121710597.jpg\",\"datePublished\":\"2026-09-18T04:17:13+00:00\",\"dateModified\":\"2026-10-14T09:38:00+00:00\",\"description\":\"\u4e0d\u5c11\u5185\u5730\u5ba2\u6237\u4ee5\u4e3a\u9999\u6e2f\u516c\u53f8\u6ca1\u6709\u4e1a\u52a1\u5c31\u4e0d\u7528\u62a5\u7a0e\uff0c\u5b9e\u9645\u4e0a\u9999\u6e2f\u7a0e\u52a1\u5c40\u8981\u6c42\u6240\u6709\u516c\u53f8\u6309\u671f\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u6709\u7ecf\u8425\u6d3b\u52a8\u7684\u8fd8\u9700\u9644\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08\u51fa\u5177\u7684\u5ba1\u8ba1\u62a5\u544a\u3002\u6240\u8c13\u96f6\u7533\u62a5\u6709\u4e25\u683c\u7684\u9002\u7528\u6761\u4ef6\uff0c\u4e0d\u7b26\u5408\u6761\u4ef6\u5374\u505a\u96f6\u7533\u62a5\u4f1a\u88ab\u89c6\u4e3a\u865a\u5047\u7533\u62a5\u3002\u672c\u6587\u62c6\u89e3\u96f6\u7533\u62a5\u7684\u4e09\u4e2a\u6761\u4ef6\u3001\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u7684\u4f5c\u7528\u4e0e\u8bef\u62a5\u540e\u679c\u3002\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#primaryimage\",\"url\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260918121710597.jpg\",\"contentUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260918121710597.jpg\",\"width\":1230,\"height\":690,\"caption\":\"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18273#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.qicaiying.cn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"name\":\"\u4f01\u8d22\u76c8\",\"description\":\"\u4f01\u8d22\u76c8\u00b7\u8d4b\u80fd\u6bcf\u4e00\u4e2a\u521b\u4e1a\u68a6\u60f3\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.qicaiying.cn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\",\"name\":\"\u4f01\u8d22\u76c8\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"contentUrl\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"width\":512,\"height\":512,\"caption\":\"\u4f01\u8d22\u76c8\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\",\"name\":\"\u53e4, \u6653\u6e05\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"caption\":\"\u53e4, \u6653\u6e05\"},\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/en\\\/archives\\\/author\\\/guxiaoqing\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\"Zero Reporting\" for Hong Kong Companies Does Not Mean Exemption from Filing: The True Boundaries of Inactive Company Audits and the Three Strict Requirements","description":"Many mainland clients believe that Hong Kong companies do not need to file tax returns if they have no business operations. In fact, the Hong Kong Inland Revenue Department requires all companies to submit tax returns on time, and those engaged in business activities must also attach an audit report issued by a Hong Kong-licensed accountant. The so-called \u201czero return\u201d has strict eligibility criteria, and filing a zero return without meeting these criteria will be considered a false declaration. This article breaks down the three conditions for a zero return, the role of a dormant company audit, and the consequences of filing an incorrect return.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.qicaiying.cn\/en\/archives\/18273\/","og_locale":"en_US","og_type":"article","og_title":"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c","og_description":"\u4e0d\u5c11\u5185\u5730\u5ba2\u6237\u4ee5\u4e3a\u9999\u6e2f\u516c\u53f8\u6ca1\u6709\u4e1a\u52a1\u5c31\u4e0d\u7528\u62a5\u7a0e\uff0c\u5b9e\u9645\u4e0a\u9999\u6e2f\u7a0e\u52a1\u5c40\u8981\u6c42\u6240\u6709\u516c\u53f8\u6309\u671f\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u6709\u7ecf\u8425\u6d3b\u52a8\u7684\u8fd8\u9700\u9644\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08\u51fa\u5177\u7684\u5ba1\u8ba1\u62a5\u544a\u3002\u6240\u8c13\u96f6\u7533\u62a5\u6709\u4e25\u683c\u7684\u9002\u7528\u6761\u4ef6\uff0c\u4e0d\u7b26\u5408\u6761\u4ef6\u5374\u505a\u96f6\u7533\u62a5\u4f1a\u88ab\u89c6\u4e3a\u865a\u5047\u7533\u62a5\u3002\u672c\u6587\u62c6\u89e3\u96f6\u7533\u62a5\u7684\u4e09\u4e2a\u6761\u4ef6\u3001\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u7684\u4f5c\u7528\u4e0e\u8bef\u62a5\u540e\u679c\u3002","og_url":"https:\/\/www.qicaiying.cn\/en\/archives\/18273\/","og_site_name":"\u4f01\u8d22\u76c8","article_published_time":"2026-09-18T04:17:13+00:00","article_modified_time":"2026-10-14T09:38:00+00:00","og_image":[{"width":1230,"height":690,"url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260918121710597.jpg","type":"image\/jpeg"}],"author":"\u53e4, \u6653\u6e05","twitter_card":"summary_large_image","twitter_misc":{"Written by":"\u53e4, \u6653\u6e05"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.qicaiying.cn\/archives\/18273#article","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18273"},"author":{"name":"\u53e4, \u6653\u6e05","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a"},"headline":"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c","datePublished":"2026-09-18T04:17:13+00:00","dateModified":"2026-10-14T09:38:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18273"},"wordCount":1,"publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18273#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260918121710597.jpg","keywords":["\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5","\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u62a5\u544a","\u9999\u6e2f\u505a\u8d26\u62a5\u7a0e","\u9999\u6e2f\u5229\u5f97\u7a0e"],"articleSection":["\u5546\u4e1a\u6307\u5357","\u5168\u90e8","\u63a8\u8350","\u9999\u6e2f\u5546\u52a1\u6307\u5357"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.qicaiying.cn\/archives\/18273","url":"https:\/\/www.qicaiying.cn\/archives\/18273","name":"\"Zero Reporting\" for Hong Kong Companies Does Not Mean Exemption from Filing: The True Boundaries of Inactive Company Audits and the Three Strict Requirements","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18273#primaryimage"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18273#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260918121710597.jpg","datePublished":"2026-09-18T04:17:13+00:00","dateModified":"2026-10-14T09:38:00+00:00","description":"Many mainland clients believe that Hong Kong companies do not need to file tax returns if they have no business operations. In fact, the Hong Kong Inland Revenue Department requires all companies to submit tax returns on time, and those engaged in business activities must also attach an audit report issued by a Hong Kong-licensed accountant. The so-called \u201czero return\u201d has strict eligibility criteria, and filing a zero return without meeting these criteria will be considered a false declaration. This article breaks down the three conditions for a zero return, the role of a dormant company audit, and the consequences of filing an incorrect return.","breadcrumb":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18273#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.qicaiying.cn\/archives\/18273"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/archives\/18273#primaryimage","url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260918121710597.jpg","contentUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260918121710597.jpg","width":1230,"height":690,"caption":"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c"},{"@type":"BreadcrumbList","@id":"https:\/\/www.qicaiying.cn\/archives\/18273#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.qicaiying.cn\/"},{"@type":"ListItem","position":2,"name":"\u9999\u6e2f\u516c\u53f8\u96f6\u7533\u62a5\u4e0d\u662f\u514d\u7533\u62a5\uff1a\u4e0d\u6d3b\u52a8\u5ba1\u8ba1\u4e0e\u4e09\u4e2a\u786c\u6761\u4ef6\u7684\u771f\u5b9e\u8fb9\u754c"}]},{"@type":"WebSite","@id":"https:\/\/www.qicaiying.cn\/#website","url":"https:\/\/www.qicaiying.cn\/","name":"QCY","description":"Qicaiying: Empowering Every Entrepreneurial Dream","publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.qicaiying.cn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.qicaiying.cn\/#organization","name":"QCY","url":"https:\/\/www.qicaiying.cn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/","url":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","contentUrl":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","width":512,"height":512,"caption":"\u4f01\u8d22\u76c8"},"image":{"@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a","name":"Ancient, Hiu Ching","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","caption":"\u53e4, \u6653\u6e05"},"url":"https:\/\/www.qicaiying.cn\/en\/archives\/author\/guxiaoqing"}]}},"_links":{"self":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/comments?post=18273"}],"version-history":[{"count":2,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18273\/revisions"}],"predecessor-version":[{"id":19393,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18273\/revisions\/19393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media\/18272"}],"wp:attachment":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media?parent=18273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/categories?post=18273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/tags?post=18273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}