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Kaizen Hong Kong, 21/F, Futura Plaza, 111 How Ming Street, Kwun Tong, Hong Kong (2026)

01/06/2026

Second-Hand Dealers License in Malaysia

In Malaysia, businesses dealing in second-hand goods are regulated under the Second-Hand Dealers Act 1946 to ensure transparency, prevent theft-related trade, and protect consumers. Anyone planning to operate a pawn shop, used goods store, or buy-and-sell pre-owned items on a commercial scale may need to obtain a Second-Hand Dealers License.

A Second-Hand Dealers License is a business license issued by the Chief Police Officer that allows a business to legally buy, sell, or trade used goods. It is commonly required for businesses dealing in:

1. Used electronics (phones, laptops, appliances)
2. Used motor vehicles
3. Used automotive parts
4. Scrap metal and recyclable materials
5. Pawned or pre-owned goods

The license helps authorities track second-hand transactions and reduce the risk of handling stolen goods.

1. Who Needs This License?

You generally need a second-hand dealers license if your business involves:

(1) Buying used goods for resale
(2) Selling pre-owned items in a shop or showroom
(3) Operating a pawn shop or trading-in business
(4) Running a scrap or recycling business involving resale of used materials

However, if you are only selling new goods or operating as a non-commercial individual seller (i.e., occasional online marketplace sales), this license is usually not required.

2. Application Process

The application is administered and processed through the police authorities, specifically the Royal Malaysia Police (PDRM). While the procedures may vary depending on the relevant police district, the general steps are as follows:

(1) Company Incorporation

First, the applicant must register a company with the Companies Commission of Malaysia (SSM).

(2) Choose Business Premises

The company must secure a suitable business premises for the operation of the second-hand dealer business. Home-based second-hand dealing is typically not allowed.

(3) Obtain Business Premises and Signboard License with Local Council

Apply to the relevant authority such as City Hall (DBKL) or Municipal Council (i.e. MBPJ, MBSA, MPK).

(4) Prepare Required Documents for Second-Hand Dealers License

Typical application documents involved:
(a) SSM business registration
(b) Director’s IC/passport
(c) Tenancy agreement or premise ownership proof
(d) Layout plan of premises
(e) Passport-sized photos
(f) Police clearance (in some states)
(g) Other supporting documents may be required by the police district

(5) Fingerprint Submission

The applicant is required to attend fingerprint taking by the police department. This is a mandatory security screening process to verify the applicant’s background and to ensure that the dealer is not involved in the trading of stolen or illegal goods.

(6) Submission of Application and Inspection

Once the application is submitted with a prescribed fee, police officers may conduct a site inspection before approval to verify that the business premises is suitable and genuinely operating as a second-hand dealer business.

(7) Approval and License Issuance

If approved, the license issued will be valid until 31 December of the relevant year and must be renewed annually.

3. Post-License Issuance Requirements

Upon approval and issuance of the Second-Hand Dealers License, the license holder is required to comply with the ongoing requirements, including but not limited to the following:

(1) Display of License:
The license must be displayed prominently at the business premises at all times.

(2) Maintenance of Transaction Records:
The dealer is required to maintain proper records of all second-hand goods purchased and sold, including details of the seller, description of goods, transaction date, and purchase price.

(3) Verification of Seller’s Identity:
The dealer should verify and keep copies/details of the identification documents of persons selling goods to the business.

(4) Cooperation with Police Inspection:
The police authorities may conduct inspections from time to time, and the dealer is required to cooperate and provide the relevant records and information upon request.

(5) Restriction on Handling Suspicious Goods:
The dealer must not deal with goods reasonably suspected to be stolen or unlawfully obtained and may be required to report suspicious transactions to the police authorities.

4. Conclusion

The Second-Hand Dealer License in Malaysia is an important regulatory requirement for businesses dealing in used goods. While the process may vary by police districts, compliance is essential to operate legally and build trust in the second-hand trade industry.

If you are planning to start a second-hand business, it is advisable to consult the relevant police district early to ensure you meet all requirements before commencement of operations.

Kaizen, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected], [email protected]
Tel: +852 2341 1444
Mobile: +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa

01/06/2026

馬來西亞二手商執照

在馬來西亞，從事二手貨物交易的企業受到《二手商法令1946》的監管，以確保交易透明、防止涉盜贓物交易，並保障消費者權益。任何計劃經營當鋪、二手商品店，或以商業規模買賣二手物品的企業，通常都需要申請二手商執照。

二手商執照是由員警局長簽發的商業執照，允許企業合法買賣或交易二手物品。通常適用於以下行業：

一、二手電子產品（手機、電腦、家電等）
二、二手機動車輛
三、二手汽車零部件
四、廢金屬及可回收材料
五、當押或二手物品

該執照有助於執法機關追蹤二手交易，並降低處理贓物的風險。

一、誰需要申請該執照？

一般而言，如果業務涉及以下活動，則需要申請二手商執照：
1、購買二手物品並轉售
2、在店鋪或展廳銷售二手商品
3、經營當鋪或以舊換新業務
4、從事廢品或回收業務並進行轉售

但如果僅銷售全新商品，或僅作為非商業性質的個人賣家（例如偶爾在電商平臺出售閑置物品），則不需要申請該執照。

二、申請流程

該執照由警方機構負責管理及審批。雖然各地區警區的程式可能略有不同，但一般流程如下：

1、公司註冊
申请人需先向马来西亚公司委员会（SSM）注册公司。

2、選擇營業場所
公司必须拥有合适的营业地点用于经营二手业务，一般不允许家庭式经营。

3、向地方政府申請營業執照及招牌執照
向相关地方政府申请，例如吉隆坡市政厅（DBKL）、八打灵再也市政厅（MBPJ）、莎阿南市政厅（MBSA）、巴生市政厅（MPK）或其他市议会等。

4、準備申請文件
一般包括：
（1）SSM公司註冊文件
（2）董事身份證/護照
（3）租賃協定或物業產權證明
（4）店鋪平面圖
（5）證件照片
（6）警方無犯罪記錄證明（部分州屬要求）
（7）警區可能要求的其他補充文件

5、指紋採集
申請人需前往員警局進行指紋採集。這是強制性的安全審查程序，用以核實申請人的背景，並確保其未涉及任何贓物或非法交易。

6、提交申請及現場檢查
提交申請並繳付規定費用后，警方可能會進行實地檢查，以確認營業場所是否真實存在並適合經營二手業務。

7、批准及發證
如獲批准，執照一般有效期至當年12月31日，並需每年續期。

三、領證后的合規要求

獲得二手商執照后，持牌人必須遵守以下持續性合規要求（包括但不限於）：

1、展示執照
執照必須在營業場所顯著位置展示。

2、保存交易記錄
必須妥善記錄所有二手物品的買賣資料，包括賣方信息、物品描述、交易日期及購買價格。

3、核實賣方身份
需核實並保存向公司出售物品人士的身份證明資料。

4、配合警方檢查
警方可隨時進行檢查，持牌人必須配合並提供相關資料及記錄。

5、禁止處理可疑物品
不得買賣合理懷疑為贓物或非法來源的物品，並可能需向警方報告可疑交易。

四、總結

馬來西亞二手商執照是從事二手貨物業務的重要監管要求。雖然不同警區的申請細節可能有所差異，但嚴格遵守相關規定對於合法經營及建立行業信譽至關重要。

如計劃開展二手業務，建議儘早向相關警區諮詢，以確保在正式營業前已滿足所有申請條件。

啟源集團擁有經驗豐富的專業團隊，為客戶提供馬來西亞公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌劃、會計審計、移民簽證及智慧財產權服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您流覽本所的官方網站 www.kaizencpa.com 或通過下列方式與本所專業會計師聯繫：
電郵： [email protected]， [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140， +86 152 1943 4614
WhatsApp， Line 和微信： +852 5616 4140
Skype: kaizencpa

31/05/2026

中國稅務
平銷返利簡介

平銷返利是指生產企業以商業企業經銷價或高於經銷價的價格將貨物銷售給商業企業，商業企業再以進貨成本甚至低於進貨成本的價格進行銷售，生產企業再以返還利潤等方式彌補商業企業的進銷差價損失的一種銷售方式。

平銷返利涉及生產企業和商業企業之間的利潤分配。實務中，對於許多商業企業如商超和汽車4S店等，平銷返利已成為其重要的收入來源。

一、平銷返利常見形式

1、現金返利

生產企業通過返點即返還資金的方式彌補商業企業的損失，例如生產企業直接向商業企業返還利潤或向商業企業進行投資。

2、實物返利

生產企業通過贈送實物產品來彌補商業企業的進銷差價損失，商業企業再通過銷售實物產品賺取利潤。

二、平銷返利稅務處理

1、增值稅相關規定

根據中國稅法規定，商業企業向供貨方收取的與商品銷售量、銷售額掛鉤（如以一定比例、金額、數量計算）的各種返還收入，均應按照平銷返利的有關規定沖減當期增值稅進項稅金，計算公式為：

當期應沖減進項稅金=當期取得的返還資金/(1+所購貨物適用增值稅稅率)×所購貨物適用增值稅稅率

需要注意的是，對商業企業向供貨方收取的與商品銷售量、銷售額無必然聯繫，且商業企業向供貨方提供一定勞務的收入，例如進場費、廣告促銷費、上架費、展示費、管理費等，不屬於平銷返利，不沖減當期增值稅進項稅金，應按相關稅目計算繳稅增值稅。

2、開票規定

平銷返利開票兩種處理方式：

（1）供貨方開具紅字增值稅專用發票

根據中國稅法規定，納稅人銷售貨物並向購買方開具增值稅專用發票後，由於購貨方在一定時期內累計購買貨物達到一定數量，或者由於市場價格下降等原因，銷售方給予購貨方相應的價格優惠或補償等折扣、折讓行為，銷貨方可按《增值稅專用發票使用規定》開具紅字增值稅專用發票。

供貨方可以選擇開具紅字增值稅專用發票沖減銷項稅額，同時商業企業可以沖減進項稅額。此處理方式類似於銷售折讓。

（2）商業企業開具普通發票‌：如果由商業企業向供貨方開具普通發票來收取返利，則商業企業可以沖減進項稅額，但供貨方不得沖減銷項稅額。

需要注意的是，商業企業向供貨方收取的各種返還收入，均不得開具增值稅專用發票。商業企業無論收到普通發票還是紅字增值稅專用發票，均作增值稅進項稅轉出處理。

三、稅前扣除條件

企業對商場的返利若符合以下條件，可以在稅前扣除：

1、有明確的合同或協議注明返利的金額或比例，如規定返利的計算方式、發放條件、時間等細節條件；
2、返利應是基於實際的銷售業績而給予的獎勵。企業應從商場取得能夠證明返利金額的發票，且發票上應注明是銷售手續費或銷售返還；
3、企業在實際支付返利的當期稅前扣除，而非作為預提費用在稅前扣除。

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您流覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所專業會計師聯繫：
電郵： [email protected] 電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

31/05/2026

中國稅務
企業購買保險涉稅規定

企業為自身或員工購買的保險種類繁多，包括社會保險如基本養老保險、醫療保險、生育保險、失業保險和工傷保險，商業保險如財產保險、壽險、健康險、意外險、責任險（包括公眾責任險、產品責任險、雇主責任險、職業責任險）、營業中斷險、網路安全險、貨運險等。以下為企業購買的各類保險的涉稅規定簡介：

一、企業所得稅

1、社會保險

根據中國企业所得税法規定，企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老、医疗、生育、失业和工伤保险等基本社会保险费，准予在計算企業所得稅應納稅所得額時扣除。

2、補充社會保險

补充社會保险包括补充养老保险和补充医疗保险，其不屬於職工福利費的列支範圍。根據中國企业所得税法規定，自2008年1月1日起，企業根據國家有關政策規定，為投資者或在本企業任職受雇的全體員工支付的補充養老保險費、補充醫療保險費，分別在不超過職工工資總額5%標準內的部分，在計算應納稅所得額時准予扣除；超過的部分，不予扣除。據此，企業應按規定標準對補充社保做稅前扣除，超過部分應在企業所得稅匯算清繳時做納稅調增。

* 因退休人员不属于本企业任职或者受雇的员工，企业為退休人員支付的補充社保不能做企业所得税稅前扣除；但企业為退休返聘人员缴纳的补充社保可以按规定進行税前扣除。

3、責任險

根據中國企业所得税法規定，企業參加雇主責任險、公眾責任險等責任保險，按照規定繳納的保險費，准予在企業所得稅稅前扣除。
4、意外險

根據中國企业所得税法規定，除企業依照國家有關規定為特殊工種職工支付的人身安全保險費和國務院財政、稅務主管部門規定可以扣除的其他商業保險費外，企業為投資者或職工支付的商業保險費，不得扣除。據此，企業為特殊工種購買的團體意外險，例如為從事高空、高壓、易燃、易爆、劇毒、放射性等高危工種職工投保的工傷保險，允許稅前扣除。

此外，企業為職工因公出差乘坐交通工具而購買的意外險支出，准予企業在計算應納稅所得額時扣除。

5、財產險

根據中國企业所得税法規定，企业在生产经营过程中为自身购买的财产保险，准予在計算企業所得稅應納稅所得額時扣除。

二、增值稅

企業購買的下列商業保險，如已取得增值稅專用發票可以抵扣進項稅：

1、企業參加雇主責任險、公眾責任險等責任保險，按照規定繳納的保險費；
2、企業依照國家有關規定為特殊工種職工支付的意外險；
3、企業在生產經營過程中為自身購買的財產保險，按照規定繳納的保險費。

三、印花稅

根據中國稅法規定，在中國境內書立應稅憑證、進行證券交易的單位和個人，為印花稅的納稅人。財產保險合同為《印花稅稅目稅率表》列明的合同種類之一。據此，企業簽署財產保險合同時須繳納印花稅，稅率為保險費的0.1%。

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您流覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所專業會計師聯繫：
電郵： [email protected] 電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

30/05/2026

WITHHOLDING TAX E-APPEAL SERVICE LAUNCHED
IN MALAYSIA

The Inland Revenue Board of Malaysia (HASIL) has officially launched the e-Rayuan Pungutan Cukai Pegangan (Withholding Tax Collection e-Appeal) service. This new feature is fully accessible online via the MyTax portal, marking a significant shift from the previous manual customer feedback forms to a faster, more streamlined digital process.

Key Features of the Service
The newly integrated e-Appeal system digitizes several crucial withholding tax matters, allowing taxpayers to manage:
• Payment adjustments
• Penalty/increase removals
• Waiver applications
• Refund requests
• General withholding tax inquiries
Additionally, users can track the status of their applications in real-time, promoting greater transparency and a more user-friendly experience.

Who Can Use the Service?
• Individual
• Director
• Representative of the company

How to Access the Platform
Taxpayers can log into the MyTax portal (https://mytax.hasil.gov.my) and navigate through the following steps:
1. Go to Daftar Masuk (Login).
2. Select the appropriate role (Individu / Pengarah / Wakil Pengarah).
3. Go to Perkhidmatan ezHasil > eRayuan > e-Rayuan Pungutan > Cukai Pegangan (WHT).
Detailed user manuals are also available directly within the portal after logging in.

For further information, please visit the official website of the Inland Revenue Board of Malaysia at https://www.hasil.gov.my/en.

KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected], [email protected]
Tel: +852 2341 1444
Mobile: +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa

30/05/2026

馬來西亞推出預扣稅電子上訴服務

馬來西亞內陸稅收局已正式推出預扣稅徵收電子上訴（e-Rayuan Pungutan Cukai Pegangan）服務。這項新功能完全可透過 MyTax 門戶網站線上訪問，標誌著從以往的手工客戶反饋表轉變為更快速、更精簡的數位化流程。

該服務的主要特點
全新整合的電子上訴系統將數項關鍵的預扣稅事務數位化，允許納稅人管理：
• 支付調整
• 取消罰款/加稅
• 豁免申請
• 退款請求
• 一般預扣稅諮詢

此外，使用者可以即時跟蹤其申請的狀態，從而提高了透明度，並提供更人性化的體驗。

誰可以使用該服務？
• 個人
• 董事
• 公司代表

如何訪問該平台
納稅人可登錄 MyTax 門戶網站（https://mytax.hasil.gov.my），並按照以下步驟操作：
1. 前往登錄（Daftar Masuk）。
2. 選擇適當的角色（個人 / 董事 / 公司代表）（Individu / Pengarah / Wakil Pengarah）。
3. 前往 Perkhidmatan ezHasil > eRayuan > e-Rayuan Pungutan > Cukai Pegangan (WHT)。

登錄後，門戶網站內也直接提供詳細的使用者手冊。

欲了解更多信息，請瀏覽馬來西亞內陸稅收局官方網站： https://www.hasil.gov.my/en

啟源集團擁有經驗豐富的專業團隊，為客戶提供馬來西亞公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌劃、會計審計、移民簽證及知識產權服務，有關詳情請諮詢我們的專業顧問。

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29/05/2026

Regional Tax Incentives Available in Shenzhen

According to the relevant regulations of the State Taxation Administration of the PRC, the current regional tax incentives available in Shenzhen mainly include:

1. Qianhai

1.1 Corporate Income Tax Incentive

Qualified enterprises established in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone may enjoy a reduced corporate income tax rate of 15%. The relevant enterprises shall satisfy the following conditions:
(1) Mainly engaged in the encouraged industries listed in the Catalogue of Preferential Corporate Income Tax in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (2021 Edition), and the main business income accounts for at least 60% of the total income.
(2) Carry out a substantive operation in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone. If an enterprise is registered in the cooperation zone only, while any of its production and operation, personnel, finance, or property etc. are not in the zone, it will not be considered to have substantial operations in the zone and thus cannot enjoy the corporate income tax incentive.

1.2 Individual Income Tax Incentive

(1) Hong Kong residents working in Qianhai Shenzhen-Hong Kong Modern Services Industry Cooperation Zone may be exempted from paying the portion of their individual income tax that exceeds the tax they would have paid in Hong Kong.
(2) As a part of the Guangdong-Hong Kong-Macau Greater Bay Area, qualified high-end and urgently needed talents working in Qianhai Shenzhen-Hong Kong Modern Services Industry Cooperation Zone may apply for a financial subsidy to cover the proportion of their individual income tax paid in Shenzhen that exceeds 15% of their taxable income. This financial subsidy is exempt from individual income tax.

2. Hetao

2.1 Corporate Income Tax Incentive

Qualified enterprises established in the specified areas of the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone (starting from the Huanggang Port in the east, the Shenzhen River in the south, Xinzhou River in the west, and Ronghua Road in the north) may enjoy a reduced corporate income tax rate of 15%. The relevant enterprises shall satisfy the following conditions:
(1) Mainly engaged in the encouraged industries listed in the Catalogue of Preferential Corporate Income Tax in the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, and the main business income accounts for at least 60% of the total income.
(2) Carry out a substantive operation in the specified areas of the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone. If an enterprise is registered in the specified areas only, while any of its production and operation, personnel, finance, or property etc. are not in the specified areas, it will not be considered to have substantial operations in the specified areas and thus cannot enjoy the corporate income tax incentive.

2.2 Individual Income Tax Incentive

(1) Hong Kong residents working in the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone may be exempted from paying the portion of their individual income tax that exceeds the tax they would have paid in Hong Kong.
(2) As a part of the Guangdong-Hong Kong-Macau Greater Bay Area, qualified high-end and urgently needed talents working in the Shenzhen Park of the Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone may apply for a financial subsidy to cover the proportion of their individual income tax paid in Shenzhen that exceeds 15% of their taxable income. This financial subsidy is exempt from individual income tax.

KAIZEN Group is equipped with experienced and highly qualified professional consultants and is therefore well positioned to provide professional advices and services in respect of the formation and registration of company, application for various business licences and permits, company compliance, tax planning, audit and accounting in China. Please call and talk to our professional consultants for details.

If you need assistance or wish to obtain more information, please visit our official website at www.kaizencpa.com or contact us through the following methods:
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29/05/2026

深圳的區域性稅收優惠

根據中國國家稅務總局的相關規定，目前深圳的區域性稅收優惠主要包括有：

1. 前海

1.1 企業所得稅優惠

設在前海深港現代服務業合作區的符合條件的企業減按15%的稅率徵收企業所得稅。有關企業需滿足以下條件：
（1）以《前海深港現代服務業合作區企業所得稅優惠目錄（2021版）》中規定的產業目錄為主營業務，且其主營業務收入占收入總額60%以上。
（2）在前海深港現代服務業合作區開展實質性運營，僅在合作區註冊登記，其生產經營、人員、賬務、財產等任一項不在合作區的企業，不屬於在合作區實質性運營，不得享受前海企業所得稅優惠政策。

1.2 個人所得稅優惠

（1）在前海深港現代服務業合作區工作的香港居民，其個人所得稅稅負超過香港稅負的部分予以免征。
（2）作為粵港澳大灣區的一部分，在前海深港現代服務業合作區工作的符合條件的高端人才和緊缺人才，其在深圳市繳納的個人所得稅超過其應納稅所得額15%的部分，可申請財政補貼，該財政補貼免征個人所得稅。

2. 河套

2.1 企業所得稅優惠

設在河套深港科技創新合作區深圳園區特定封閉區域（東起皇崗口岸邊、南沿深圳河、西至新洲河、北至絨花路）符合條件的鼓勵類產業企業，減按15%的稅率徵收企業所得稅。有關企業需滿足以下條件：
（1）以《河套深港科技創新合作區深圳園區企業所得稅優惠目錄》中規定的產業目錄為主營業務，且其主營業務收入占收入總額60%以上。
（3）在河套深港科技創新合作區深圳園區特定封閉區域內開展實質性運營，僅在特定封閉區域註冊登記，其生產經營、人員、賬務、財產等任一項不在特定封閉區域的企業，不屬於在特定封閉區域實質性運營，不得享受河套企業所得稅優惠政策。

2.2 個人所得稅優惠

（1）在河套深港科技創新合作區深圳園區工作的香港居民，其個人所得稅稅負超過香港稅負的部分予以免征。
（2）作為粵港澳大灣區的一部分，在河套深港科技創新合作區深圳園區工作的符合條件的高端人才和緊缺人才，其在深圳市繳納的個人所得稅超過其應納稅所得額15%的部分，可申請財政補貼，該財政補貼免征個人所得稅。

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

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或通過下列方式與本所專業會計師聯繫：
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28/05/2026

How to Relocate Your U.S Company and Save on Taxes

In the United States, constantly evolving multi-state tax rules and compliance obligations place increasing pressure on companies’ operating costs. For many business owners, the state in which a company is legally formed directly determines its annual tax burden, regulatory environment, corporate governance options, and long-term financial performance. As the cost of operating in high-tax states continues to rise, relocating a company to a more business-friendly and lower-tax jurisdiction has become a strategic consideration for a growing number of owners.

In practice, a corporate relocation, whether through domestication, statutory conversion, or reincorporation, is not a “shutdown and restart.” Instead, it is a legal mechanism that preserves the existing entity, its EIN, while placing the company under a more favorable state legal and tax regime. With more states adopting flexible relocation statutes, a properly executed corporate move can help businesses reduce long-term tax liabilities, simplify compliance, and significantly enhance their competitiveness. The following article will provide an overview of corporate relocation methods and their benefits.

1. Why Are More Companies Choosing to Relocate?

Amid rising tax burdens and increasing compliance costs, business owners are recognizing that a company’s state of formation is itself a strategic asset. Remaining in a high-cost state or moving to a pro-business jurisdiction may directly influence a company’s profitability and growth trajectory over the next 5–10 years.

Corporate relocation (domestication/conversion/reincorporation) refers to the process of legally transferring a company’s state of formation from its current state to a target state, thereby placing the entity under the new state’s corporate and tax laws. Through statutory procedures, the company’s legal identity is moved rather than recreated.

Corporate relocation is ideal for profitable companies, multi-state or expanding businesses, companies planning to raise capital and businesses facing high or growing tax burdens.

2. Core Benefits of Corporate Relocation

Relocation is not merely a tactic to “save some taxes.” It is a structural optimization that delivers multi-dimensional benefits across taxation, compliance, and privacy. The advantages most frequently cited by business owners include:

(1) Tax Savings and Cost Reduction

Tax savings generated through relocation are often more impactful than increasing revenue, making this the most direct and quantifiable benefit.

(a) Reduce state corporate income tax, franchise tax, and minimum annual taxes

Moving from a high-tax jurisdiction (like California at 8.84%) to a state with no corporate income tax (like Texas, Nevada and Wyoming) can immediately eliminate state-level corporate income tax.

For a company earning $1,000,000 in annual profit, this alone may result in $80,000–$100,000 in yearly savings.

(b) Reduce sales and use tax compliance burdens

Certain states provide industry-specific exemptions for manufacturing equipment, R&D tools, inventory, and technology purchases.

(c) Most relocation procedures are one-time expenses, while the tax savings compound every year thereafter.

(2) Reduced Administrative and Compliance Burdens

High-tax states often impose complex regulatory frameworks that increase hidden operational costs. Relocating to a business-friendly state can significantly reduce these burdens.

(a) Lower annual report fees and franchise taxes

States differ widely in their annual reporting and franchise tax requirements for LLCs and corporations. For example, California imposes a high minimum franchise tax regardless of activity, while Texas imposes no state corporate income tax and provides generous franchise tax exemptions for small businesses.

(b) Reduced multi-state payroll and HR compliance risk

States with simpler tax structures, such as Wyoming or Florida, both of which impose no state personal income tax, allow businesses to streamline payroll withholding, HR processes, and tax filings.
(3) Enhanced Corporate Governance and Legal Protection

Relocation is not simply selecting a different jurisdiction; it is choosing a more developed legal infrastructure. For instance, Delaware’s Court of Chancery is renowned for predictable, efficient decisions handled by judges who specialize in business law. This level of legal certainty is highly valued by founders, executives, and investors.

3. Methods of Relocating a Company

Because companies differ in size, structure, and industry, relocation is not a one-size-fits-all process. Below are the most common relocation methods and their ideal use scenarios.

(1) Domestication
(a) The most direct and effective relocation method
(b) EIN, assets, contracts, and operating history remain unchanged
(c) Limitation: Both the current and target states must authorize domestication
(d) Example: California → Pennsylvania
A company may transfer its state of incorporation from California to Pennsylvania through Pennsylvania’s domestication mechanism, while completing the necessary conversion process in California.

(2) Statutory Conversion
(a) Converts the entity into a new state under statutory procedures
(b) Similar to domestication but allowed by a broader range of states
(c) Suitable where both states permit conversion
(d) Example: California → Delaware
A growth-stage company seeking venture capital investment or preparing for a potential IPO may convert from a California entity into a Delaware entity through statutory conversion procedures permitted under both states’ laws.

(3) Merger-Based Relocation
(a) Form a new entity in the target state and merge the existing entity into it
(b) Used when either state does not allow domestication
(c) May impact contracts or licenses and require additional legal review
(d) Example: New York → Delaware
For IPO structuring purposes, a company may establish a new entity in Delaware and merge the New York entity into the Delaware entity, with the Delaware entity surviving the merger.

(4) Reincorporation with Asset Transfer
(a) Form a new entity in the target state and transfer operations into it
(b) Used only when other methods are not available
(c) May create tax consequences and should be carefully evaluated
(d) California → Texas
Where the original company has historical legal risks or liabilities, the business may establish a new entity in Texas and progressively transfer customers, contracts, and assets to the new entity.

4. Critical Evaluations Required Before Relocation

Relocation is not simply “moving to another state”; it is a structural transition that must be handled with legal and tax precision. The following evaluations are essential to ensuring the process is compliant, beneficial, and seamless.

(1) Tax Evaluation

(a) Calculate projected 3–5 year tax differences (income tax, franchise tax, sales/use tax, payroll tax).
(b) Determine whether the chosen relocation method triggers one-time taxable events.
(c) Assess whether foreign qualification will still be required in the original state.

(2) Legal and Contract Review

(a) Identify contract provisions relating to change of jurisdiction, assignment, or change of control.
(b) Confirm board/shareholder approval requirements.
(c) Determine whether industry-specific permits must be renewed or reissued.

(3) Operational and HR Assessment

(a) Analyze the impact on employee rights, wage laws, paid leave, and workers’ compensation.
(b) Determine whether the company will maintain economic nexus in its original state.
(c) Develop communication plans for customers, vendors, and partners.

(4) Financial and Banking System Review

(a) Update corporate information with banking institutions
(b) Determine whether merchant and payment processors require rebinding
(c) Update audit, annual reporting, and tax documentation to reflect the new jurisdiction

Reference:

https://www.ecfr.gov/on/2024-06-03/title-49/subtitle-A/part-24/subpart-D/section-24.306
https://sos.wyo.gov/Business/Docs/Wyoming_Business_Entity_Conversion_Information.pdf
https://www.americanbar.org/groups/business_law/resources/business-law-today/2020-may/conversion-domestication-transfer/

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected],
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa

28/05/2026

如何實現美國公司的遷移並達到輕松減稅

在美國，多州稅法與合規要求不斷變化，企業的經營成本正被所在州的稅率、監管環境與行政負擔影響。對於許多企業主而言，“公司註冊在哪個州”不僅決定每年的稅負總額，更影響企業未來的利潤率、管理結構與融資能力。當高稅收州的負擔不斷累積，是否應將公司遷往一個商業更友好、稅負更輕的州，正成為越來越多企業主開始認真思考的戰略問題。

事實上，公司遷移（domestication / conversion / reincorporation）並不是“關閉重開”，而是一項能夠保留企業本身、EIN，同時達到節稅、優化結構、提升企業價值的戰略決策。得益於越來越多州開放遷移政策，一次合法、精確的企業遷移能夠幫助公司實現長期節稅、減少運營復雜度、並顯著增強企業競爭力。接下來的文章將簡要介紹美國企業的遷移及其方式的多樣性。

一、為什麽越來越多企業選擇遷移？

在高稅負與合規成本不斷攀升的背景下，許多企業主開始意識到“公司所在地”本身就是一種戰略資源。選擇留在高成本州，或遷往商業友好州，可能直接決定企業未來 5–10 年的利潤空間與成長速度。

公司遷移（domestication/conversion/reincorporation）指企業將法律註冊地從原州調整到目標州，使公司受新州公司法與稅法管轄，通過法定方式將實體身份平移到更有利的州。

企業遷移適合對象：盈利企業、跨州運營企業、準備融資的公司、長期面臨稅負壓力的企業。

二、公司遷移所帶來的核心收益

遷移並不是“為了省一點稅”，而是一項從稅務、合規、隱私多個層面帶來綜合性收益的結構優化。以下是企業主最關心的關鍵利益：

1、稅務與成本節省

遷移帶來的稅務節約遠比通過增加營收來提升利潤更為高效，這是企業遷移最直接、最可量化的收益。

（1）降低公司所得稅、特許稅（franchise tax）、年度最低稅負

從高稅率州（如加州8.84%）遷至零企業所得稅州（如德克薩斯州、內華達州、懷俄明州），意味著您的州企業所得稅成本將直接降為零。對於一個年利潤100萬美元的企業，僅此一項每年即可節省近8-10萬美元。

（2）減少銷售稅和使用稅合規負擔

部分州對特定行業（如制造業、科技業）的設備采購、庫存等提供稅收減免。

（3）遷移通常為一次性的費用，節省則是每年持續累積。

2、降低行政與合規壓力

繁瑣的行政流程和高昂的合規成本是企業在高稅州經營的“隱藏痛點”。遷移至商業環境友好的州，能極大減輕負擔。

（1）年度報告費用下降

不同州對有限責任公司（LLC）和股份有限公司（Corp）的年度報告費和特許經營稅要求差異很大。遷移到政策友好的州，可以直接降低這筆固定的行政開支。例如加利福尼亞州以其較高的特許經營稅聞名，即使不運營也可能需要繳納最低年度特許經營稅。而德克薩斯州不征收州一級的企業所得稅，其特許經營稅稅率也較低，並且為小企業提供豁免額，許多小型企業可能無需繳納該稅。

（2）財務、HR 的跨州合規成本減少

在高稅收的州，企業需要應對州內不同城市的稅務規則。而遷至如懷俄明州或佛羅裏達州等稅率結構簡單、不征收個人所得稅的州，可以大大簡化薪資稅預扣等工作，降低財務部門和HR的合規負擔。

3、提升公司管理與法律保護

這不僅是選擇了一個註冊地，更是為企業選擇了一套成熟、可靠的法律操作系統，顯著降低未來的法律風險。以特拉華州為例，其擁有大量精通公司法的法官，能提供快速、可預測的商業糾紛判決。這為投資者和創始人提供了極高的法律確定性。

三、遷移方式

不同企業規模、行業與現有結構不同，遷移方式不能“一刀切”。以下是企業最常采用的三類方法，以及各自的適用情境。

1、州內歸化遷移 (Domestication)
（1）最直接、最幹凈的遷移方式；
（2）資產、合同、EIN 不變，僅更改法律註冊地；
（3）限制：原州與目標州都必須允許此程序。
（4）案例：California → Pennsylvania
企業將註冊地由加州遷移至賓州，可通過賓州的“domestication”機制實現，同時在加州完成實體的轉出。

2、法定轉換 (Statutory Conversion)
（1）將公司按州法直接轉換至新州；
（2）程序類似 domestication，適用範圍更廣；
（3）適用於允許 conversion 的州之間。
（4）案例：California→ Delaware
成長型企業為了未來融資或上市結構，將註冊地由加州遷移至特拉華州，可通過加州及特拉華州的 “domestication”機制實現。

3、合並式遷移 (Merger-based Relocation)
（1）在目標州成立新公司，再與原公司合並；
（2）適用於原州/目標州不允許 domestication 的情況；
（3）可能影響合同、牌照，步驟較多。
（4）案例：New York → Delaware
企業為未來 IPO 結構準備，將註冊地由紐約州遷移至特拉華州，可通過在特拉華州設立新公司，再將紐約州公司並入特拉華州公司，實現遷移。

4、重新註冊以及資產轉移
（1）在目標州新設實體，再將業務轉移過去；
（2）通常用於法律限制較多的情況；
（3）稅務與合規成本較高，需完整評估。
（4）案例：California→ Texas
原公司存在歷史法律風險或債務，企業選擇在德州設立新公司，並逐步將客戶、合同和資產轉移過去。

四、遷移前必須完成的關鍵評估

遷移不是簡單的“換一個州”，而是一項結構調整。為了確保遷移順利、合法並實現節稅目標，以下評估必須提前完成。

1、稅務評估

（1）計算未來 3–5 年的稅負差異（所得稅、特許稅、銷售稅、工資稅等）；
（2）確認遷移方式是否觸發一次性稅務事件（資產轉移等）；
（3）分析遷移後是否需要在原州保留外州公司資格。

2、法律與合同評估

（1）檢查合同是否包含“變更控制”“變更註冊地”“轉讓限制”條款；
（2）確認股東/董事會決議要求；
（3）核對行業牌照是否需重新申請或轉移。

3、運營與人力資源評估

（1）遷移是否影響員工法律適用、最低工資、帶薪病假、工傷保險等；
（2）是否會影響公司在原州的經濟關聯（從而產生稅務申報義務）；
（3）對客戶、供應商的告知計劃。

4、財務與銀行系統評估

（1）銀行賬戶信息更新流程；
（2）商戶服務、支付網關是否需要重新綁定；
（3）審計、年檢、報稅的披露更新。

參考信息：
https://www.ecfr.gov/on/2024-06-03/title-49/subtitle-A/part-24/subpart-D/section-24.306
https://sos.wyo.gov/Business/Docs/Wyoming_Business_Entity_Conversion_Information.pdf
https://www.americanbar.org/groups/business_law/resources/business-law-today/2020-may/conversion-domestication-transfer/

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