Ts'ebetsong ka Kakaretso le Litlhokahalo tsa ho faela selemo le selemo bakeng sa Likhamphani tsa Hong Kong

Sengoloa sena ke ho fana ka kakaretso ea melao e ntseng e tsoela pele ea ho latela melao le litlhoko tsa ho faela selemo le selemo bakeng sa k'hamphani e ikemetseng e ikemetseng ea Hong Kong .

Litlhoko tsa Motheo tsa Boikobelo

Khamphani e ikemetseng e ikemetseng Hong Kong e tlameha ho:

• Boloka aterese e ngolisitsoeng ea lehae (PO Box ha e lumelloe). Khamphani ea kantle ho naha e tla fana ka aterese ho Unit 1411, 14/Floor, Cosco Tower, 183 Queen's Road Central, Sheung Wan, Hong Kong bakeng sa k'hamphani ea hau e ncha!
• Boloka mongoli oa k'hamphani ea moo o lulang teng (ea inpidual kapa body corporate). Re tla ba mongoli oa k'hamphani ea hau!
• Boloka bonyane motsamaisi a le mong eo e leng motho oa tlhaho (lehae kapa molichaba; ka holimo ho lilemo tse 18)
• Boloka bonyane kabelo e le 'ngoe (motho kapa khoebo ea' mele; lehae kapa molichaba; ka holimo ho lilemo tse 18)
• Boloka mohlahlobi oa libuka ea khethiloeng ntle le haeba e le k'hamphani e nkoang e "robetse" tlasa Molao oa Likhamphani (ke hore, k'hamphani e se nang litšebelisano tse nepahetseng tsa accounting selemong sa lichelete).
• Tsebisa Registry ea Likhamphani ka liphetoho life kapa life tse mabapi le lintlha tse ngolisitsoeng tsa k'hamphani ho kenyeletsoa aterese e ngolisitsoeng, lintlha tsa ba nang le kabelo, batsamaisi, mongoli oa k'hamphani, liphetoho ho capital share, jj ka tsela e latelang:
  • Tsebiso ea phetoho ea aterese ea ofisi e ngolisitsoeng - nakong ea matsatsi a 15 kamora letsatsi la phetoho
  • Tsebiso ea phetoho ea mongoli le motsamaisi (Ho khethoa / ho emisoa) - nakong ea matsatsi a 15 ho tloha ka letsatsi la ho khethoa kapa ho emisa ho nka bohato
  • Tsebiso ea phetoho ea lintlha tsa mongoli le motsamaisi - nakong ea matsatsi a 15 ho tloha ka letsatsi la phetoho ea lintlha
  • Tsebiso ea Phetoho ea Lebitso la Khamphani - ho faela foromo ea molao NNC2 nakong ea matsatsi a 15 kamora ho fetisoa ha qeto e ikhethileng ea ho fetola lebitso la k'hamphani
  • Tsebiso ea ho fetisoa ha qeto e ikhethileng kapa liqeto tse ling tse itseng - nakong ea matsatsi a 15 kamora ho fetisoa ha qeto
  • Tsebiso ea ho fallisoa ha libuka tsa molao tsa k'hamphani ho tsoa ofising e ngolisitsoeng ea k'hamphani - nakong ea matsatsi a 15 kamora phetoho.
  • Tsebiso ea kabelo efe kapa efe kapa kabo ea likarolo tse ncha - nakong ea khoeli e le 'ngoe kamora kabo kapa phatlalatso.
• Nchafatsa ngodiso ea khoebo khoeli e le 'ngoe pele e felloa ke nako selemo le selemo kapa hang ka mor'a lilemo tse tharo, ho latela hore na Setifikeiti sa hau se sebetsa selemo se le seng kapa lilemo tse tharo. Setifikeiti sa Ngoliso ea Khoebo se tlameha ho bonts'oa ka linako tsohle sebakeng sa mantlha sa khoebo bakeng sa k'hamphani.
• Tšoara Kopano e Akaretsang ea Selemo le Selemo (AGM) nakong ea likhoeli tse 18 ho tloha ka letsatsi la kenyelletso; li-AGM tse latelang li tlameha ho tšoaroa selemo se seng le se seng sa khalendara, ka karohano lipakeng tsa AGM ka 'ngoe e sa feteng likhoeli tse 15. Batsamaisi ba tlameha ho teka liakhaonte tsa lichelete tsa k'hamphani (ke hore, Profit le Loss Account le Balance Sheet) ho latela moralo oa Hong Kong Financial Reporting Standards (FRS). Tlaleho ea batsamaisi e tlameha ho hlophisoa hammoho le liakhaonto tsa selemo le selemo.
• Ikamahanya le litlaleho tsa selemo le selemo tsa liakhaonte le litlhokahalo tsa Registry ea Likhamphani tsa Hong Kong le Bolaoli ba Lekhetho. Lintlha tse ling mabapi le sena li fanoe hamorao sengoloeng sena.
• Boloka lirekoto le litokomane tse latelang ka linako tsohle: Setifikeiti sa ho Kopanya, Setifikeiti sa Ngoliso ea Khoebo, Lingoloa tsa Mokhatlo, metsotso ea likopano tsohle tsa batsamaisi le litho, lirekoto tse ntlafalitsoeng tsa lichelete, tiiso ea k'hamphani, setifikeiti sa kabelo, lingoliso (ho kenyeletsoa le ngoliso ea litho, ngoliso ea batsamaisi le ho arolelana ngodisa).
• Boloka mangolo a hlokahalang a khoebo, joalo ka ha ho hlokahala.
• Boloka litlaleho tse nepahetseng le tse qaqileng tsa boikarabello ho etsa hore phaello e lekoloang ea khoebo e fumanehe habonolo. Lirekoto tsohle li tlameha ho bolokoa lilemo tse supileng ho tloha ka letsatsi la thekiso. Ho sitoa ho etsa joalo ho tla hohela kotlo. Haeba litlaleho tsa lichelete li bolokoa kantle ho Hong Kong, litefiso li tlameha ho bolokoa Hong Kong. Ho tloha ka la 1 Pherekhong 2005, Hong Kong e fetotse moralo oa Lipehelo tsa Tlaleho ea Lichelete (FRS) o hlophisitsoeng ho Maemo a Machaba a Tlaleho ea Lichelete (IFRS), o fanoeng ke International Accounting Standards Board (IASB).

Lirekoto tsa khoebo ea k'hamphani li tlameha ho kenyelletsa:

• Libuka tsa liakhaonto tse rekotang lirisiti le litefo, kapa lekeno le tšebeliso
• Tokomane ea mantlha e hlokahalang ho netefatsa se kentsoeng libukeng tsa ak'haonte; joalo ka li-voucha, litlaleho tsa banka, li-invoice, lirisiti le lipampiri tse ling tse amehang
• Rekoto ea matlotlo le mekoloto ea khoebo
• Rekoto ea letsatsi le letsatsi ea chelete eohle e fumanoeng le e sebelisitsoeng ke khoebo hammoho le lintlha tse tšehetsang lirisiti kapa litefo

Litlhoko tsa ho faela selemo le selemo le linako tse behiloeng

Likhamphani ka bobeli tsa lehae le tsa kantle ho naha (lekala le kenyellelitsoeng kapa le ngolisitsoeng) Hong Kong li latela litlhoko tsa ho faela selemo le selemo le Inland Revenue department (IRD) le Registry ea Likhamphani. Litlhoko tsa ho faela selemo le selemo tsa lik'hamphani tse ikemetseng tsa Hong Kong li tjena:

Ho faela litefiso tsa selemo le selemo le ngoliso ea lik'hamphani

Khamphani e ikemetseng e ikemetseng e kenyellelitsoeng Hong Kong tlasa Molao oa Likhamphani e kopuoa ho kenya litefiso tsa selemo le selemo tse saenneng ke motsamaisi, mongoli oa k'hamphani, molaoli kapa moemeli ea lumelletsoeng ho Registry ea Likhamphani. Le ha ho le joalo, k'hamphani e ikemetseng e kentseng kopo ea boemo bo khutsitseng (ke hore, k'hamphani e se nang litšebelisano tse nepahetseng tsa accounting ka selemo sa lichelete) tlasa Molao oa Likhamphani e tla lokolloa ho kenya litefiso tsa selemo le selemo.

Ho khutlisa selemo le selemo ke mokhoa oa ho khutlisa, ka sebopeho se boletsoeng, o nang le lintlha tsa k'hamphani joalo ka aterese ea ofisi e ngolisitsoeng, ba nang le kabelo, batsamaisi, mongoli, jj. Ha ho hlokahale ho kenya liakhaonto tsa lichelete tsa k'hamphani le Khampani Ho ngolisa.

Return ea selemo le selemo e tlameha ho tlisoa hang ka selemo se seng le se seng sa khalendara (ntle le selemo sa ho kenyelletsoa) matsatsing a 42 ho tloha sehopotsong sa letsatsi la kenyelletso ea k'hamphani Le ha tlhahisoleseling e fumanehang lekhethong la ho qetela e so fetohe ho tloha ka nako eo, o ntse o hloka ho kenya litefiso tsa selemo le selemo pele ho letsatsi le behiloeng.

Ho faela kamora nako ho hohela tefo e phahameng ea ho ngolisa mme k'hamphani le liofisiri tsa eona ba ikarabella ho qoso le likotlo.

Ho faela Puseletso ea Lekhetho ea Selemo le Lefapha la Lekhetho la Inland (IRD)

Ho latela molao oa k'hamphani ea Hong Kong, k'hamphani e ngoe le e ngoe e thehiloeng Hong Kong, e tlameha ho kenya litefiso tsa lekhetho (e boetse e bitsoa Profits Tax Return in Hong Kong) hammoho le liakhaonto tsa eona tse hlahlobiloeng selemo le selemo le Inland Revenue Department ea Hong Kong ("IRD ”).

Litaba tsa IRD li fana ka tsebiso ea ho khutlisa lekhetho ho lik'hamphani ka la 1 Mmesa selemo se seng le se seng. Bakeng sa lik'hamphani tse sa tsoa kenyelletsoa, tsebiso ka kakaretso e romelloa ka khoeli ea 18th ea letsatsi la kenyelletso. Likhamphani li tlameha ho faela lekhetho la tsona la lekhetho nakong ea khoeli e le 'ngoe ho tloha ka letsatsi la tsebiso. Likhamphani li ka kopa katoloso, ha ho hlokahala. U ka ba le tefo ea kotlo kapa ua qosoa, haeba u sa atlehe ho khutlisa lekhetho la hau ka letsatsi le behiloeng.

Ha u faela tlaleho ea Lekhetho, ho tlameha hore ho hlomathisoe litokomane tse latelang tse tšehetsang:

• Leqephe la balanse ea k'hamphani, tlaleho ea mohlahlobi le Ak'haonte ea Melemo le Tahlehelo e amanang le nako ea motheo
• Kakaretso ea lekhetho e bonts'ang hore na palo ea phaello e lekanyetsoang (kapa tahlehelo e fetotsoeng) e fihletsoe joang

Boikarabello ba batsamaisi ba k'hamphani ea Hong Kong

Ke boikarabello ba batsamaisi ba k'hamphani ho netefatsa hore litlhoko tsa mantlha le tse tsoelang pele tsa ho latela li a fihlelleha. Ho se ikobele melao ho ka lebisa likotlong kapa le ho qosoa. Ho bohlale ho etsa litšebeletso tsa feme ea litsebi ho netefatsa ho latela melao le melaoana ea Molao oa Likhamphani tsa Hong Kong.

Bala Haholoanyane

• Kenyelletso ea k'hamphani ea HK
• Lebitso la k'hamphani ea Hong Kong