在香港投資

商業與稅務指南 2014

Being ranked the “World’s freest economy”*, Hong Kong has been a city of choice for establishing local companies and regional offices for many decades and has a number of features which are attractive to overseas investors. By offering one of the lowest profits tax rates in Asia and excellent transportation facilities (natural harbour, modern docking facilities and state-of-the-art international airport), Hong Kong is an attractive location for international trade and business.

This guide will give you an overview of Hong Kong on the following topics: 

  1. General information
  2. Regulation of foreign investment
  3. Government incentives
  4. Forms of business entities
  5. Setting up of business entities
  6. Business taxes
  7. Personal taxes
  8. General obligations of taxpayers and employers
  9. Double taxation agreements
  10. Other taxes
  11. Portfolio investment for foreigners

* Source: Economic Freedom of the World: 2013 Annual Report, Fraser Institute, Canada and 2014 Index of Economic Freedom, The Heritage Foundation, Washington and the Wall Street Journal

文件

Doing business in Hong Kong