If a Hong Kong company pays fees for intellectual property rights (trademarks, Copyrights, patents) to enterprises outside Hong Kong, the Hong Kong company shall be obliged to withhold and pay departure tax according to relevant laws. The departure tax shall be levied on the basis of profits of affiliated enterprises16.5%Profits tax is levied if not on the profits of affiliated enterprises16.5%Multiply by30%A profits tax is imposed.

However, if the affiliated enterprise is the person who actually owns the intellectual property rights, and the Hong Kong company does not own the intellectual property rights in whole or in part, then with the understanding of the tax officer, the profit can also be applied16.5%Multiply by30%A profits tax is imposed.

In addition, if the country where the enterprise is located outside Hong Kong has signed an agreement on avoidance of double taxation with Hong Kong, it can also declare the departure tax at the tax rate stipulated in the agreement. For example, the agreement on avoidance of double taxation signed by Japan and Hong Kong stipulates that the tax rate cannot exceed5%.

Therefore, as long as the fees charged by affiliated companies meet certain conditions, they can also be exempted from the regulations100%To pay the departure tax, you can apply according to16.5%the30%Or at the rate specified in the Agreement on Avoidance of Double Taxation.

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.