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H.K Book-keeping & Tax Return
香港公司年审和报税

发表日期:2017-06-22  小编:系统管理员

香港公司年审和报税

Hong Kong company annual audit and tax declaration


香港公司核数师报告中的主要内容及包含因素

Main contents and factors of Hong Kong company audit reports

一份合乎香港税务局要求的核数师报告主要有6个主要内容所组成:

An audit report that meets Inland Revenue Department's requirements consists of 6 main contents:


1、董事报告:内容主要是说明公司历史,公司主要业务性质,股东、董事及核数师的简单介绍等。

Director's report: An introduction about the company, its main business, shareholders, directors and auditors.
2、核数师报告:是一份核数师整份财务报告的意见,一般核数师的见意主要分为保留意见和不保留意见两种。

Audit report: Auditor's opinions (qualified opinions and unqualified opinions) about financial reports.
3、财务报告:内容主要包括一份详细的资产负债表及损益表,收入、支出和行政费用明细。如果你公司业务量很大,一般都是超过2千万的话,便要多加一份现金流量表。

Financial reports: A detailed balance sheet and income statement, revenues, expenses and administrative costs. For companies whose volume of business exceeds HK$ 20 million, an extra Cash Flow Statement is required.
4、附表:是说明你公司的会计系统。

Attached list: An explanation of your company's accounting system.
5、税务计算表

Tax Computation
6、核对信

Check letter

 

香港核数师报告

Audit report

 

而这些之中,核数师报告是最为重要的,因为由核数师发出的意见是绝对会影响你公司的。比如说:一份不保留意见的核数师报告,便是代表你这一份财务报告是完全正确无误,而且能充分反映出你公司的财务状况,对于你公司的银行借贷,给吸引投资者投资或未来的发展都非常有帮助。

Among the above documents, the audit report is the most important, for the auditor's opinions will surely affect your company. An audit report with unqualified opinions indicates the validity of your financial report and the financial statement of your company. It will be beneficial in terms of your company's bank loans, investment absorption and future development.


不过如果你的核数师报告是保留意见的话,便会对你公司有非常大的影响,而其中最直接的影响便是税务局。因为税务局是有一个专门的部分负责查察公司的会计账目的。而当核数师发出一份保留意见的报告时,这个部门便很有可能会派人到贵公司进行查察,调查你公司的所有账目以及单据。

An audit report with qualified opinions will greatly influence your company mainly through Inland Revenue Department, a bureau of which is in charge of companies' accounts. Once the report is received, the bureau will investigate your company's accounts, receipts, bills, etc.

 

如果当税务局发现你公司的账目未有按照税务条例去做,或是因为疏忽而导致会计账目出现混乱或不清楚,影响到计算利得税时,便会可能受到严重的罚款,最高可能是利得税的3倍。

If the profits tax gets influenced for that your accounts go against tax rules or are unclear due to negligence, severe penalties will be received. They can be 3 times more than the profits tax.


因此一份核数师报告中,核数师给出的意见便是最重要的。但并不是只要账目清楚,单据齐全,便可以得到一份不保留意见的核数师报告,其中有很多会计或核数程序是要注意的。例如:每一年结算日的存货量是否有确认。又例如:资产负债表中的应收未收,应付未付及所有坏账,都是必须要出信去确认才可以的。这些项目都会在核数师报告中反映出来。

The auditor's opinions are vital in an audit report. Yet clear accounts and complete bills don't imply an audit report with unqualified opinions, where accounting or audit procedures should be noticed: the confirmation of inventories on every year's account day, accrued and payable assets in the balance sheet and all bad debts. These will be displayed in the audit report.

 

一份完整及不保留意见的核数师报告是要集齐以上种种因素才可以的。

A complete audit report with unqualified opinions should include all the above factors.


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