税务尽职调查模板

Item Hong Kong Tax
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Section
General information General information General information Hong Kong Profits Tax Hong Kong Profits Tax Hong Kong Proቤተ መጻሕፍቲ ባይዱits Tax Hong Kong Profits Tax Hong Kong Profits Tax Hong Kong Profits Tax
Description of information
Detailed management accounts, including balance sheet, income statement and breakdown of income and expenses Any change in shareholding? Any significant change in business operations? If yes, please provide the details Any significant / unusual / extraordinary transactions? If yes, please provide the details Tax correspondences with the Hong Kong Inland Revenue Department ("IRD") (e.g. tax return, tax computation, notice of assessment, statement of loss and other notifications etc.) Fixed assets movement, including fixed assets register, addition / disposal / write-off / transfer lists Repayment schedule of hire purchase contracts / finance leases, if applicable Details of any service / management fee received or receivable, including full name and relationship with the entity (if any) Details of interest income, including the nature, amount, name, and relationship with each borrower (if any) Details of interest paid or payables, including the nature, amount, name, relationship with each lender, the purpose for which the loan was obtained, any security given by either the entity or other associated parties, if any Details showing the name of each recipient, amount paid to each recipient, nature and location of services in respect of the following items: - Management fee payment - Service fee payment - Consultancy fee payment - Commission fee payment - Royalty fee payment - Legal and professional fee - Contractor or subcontractor fee payment Details of bad debt provisions (e.g. specific / general provisions) and direct write-offs / reversal, showing name and address of each debtor, and the respective amounts, the reasons, recovery actions taken and subsequence Details (nature and amount) of provisions and write-offs / reversal of other accounts (e.g. warranty, inter-companies amounts due from / to, etc.) A detailed breakdown of net exchange gain (loss) in respect of gain (loss) arising from trading transactions payment / settlement and translation of trade debtors and creditors, and gain (loss) arising from translation of other balance sheet items, e.g. bank balance and accrual, etc. Whether the entity accepts any orders, sells any goods, provides services or accepts payment using the Internet? Detailed breakdown of donations, including the name of recipient and respective amount Other correspondences with the IRD such as enquiry letters and replies, if any. Any challenges / disputes with the IRD or tax audit / investigation conducted by the IRD, and any settlement / penalties incurred as a result. If yes, please provide the relevant documentation Any advance ruling obtained from the IRD? If yes, please provide details In respect of royalty fee payment made to non-resident for the use of intellectual property, any nonresident return (B.I.R.54) has been filed / would be filed Details of related party transactions such as nature of transactions, names and locations of the related companies and basis of calculating the income / fee charged etc., if any. Please provide supporting documents or contracts, if applicable Analysis of foreign tax paid. If applicable, please provide copies of tax returns submitted and tax payment certificates Any other unsettled issues that warrant additional tax provisions Business license Tax registration certificates (issued by both the state tax bureau and local tax bureau) Foreign exchange registration certificate and foreign exchange debt registration form Has the entity gone through investment, shareholding transfer, merger and acquisition and other corporate restructuring? If yes, please provide detailed information (e.g. contract, transaction value, valuation assessment report and board resolution etc.) Tax audit / investigation report and / or other relevant correspondences issued by the tax authorities-in-charge (if any) Additions, revaluations and depreciation/amortization of fixed assets Annual enterprise income tax ("EIT") settlement returns (including all appendices) and payment certificates Annual EIT settlement report prepared by tax advisor (if any) Quarterly EIT tax returns and tax payment certificates Yearly statement of tax adjustments Taxable profits reconciliation table (if any) Detailed breakdown of the following accounts, including: - Tax movements and payable accounts - Tax payment history - Sales, cost of goods sold / services rendered and major expenses Details of tax incentives granted, if any. Please provide formal written confirmation on the applicable tax incentives issued by the tax authorities-in-charge Documents of financial subsidy income Breakdown of tax payables January and December (or the latest month in the current year) VAT returns (including appendices) and tax payment certificates (if applicable) General VAT taxpayer certificate Sales agreements that are subject to VAT VAT detailed account Amount of input VAT attributable to purchased goods used for employee welfare, personal consumption, non-taxable projects (e.g., commission processing for foreign principal) or tax-exempt projects, if any Amount of output VAT for self-manufactured, subcontract processed or purchased goods used for gifts, capital contribution of distribution to shareholders, if any Breakdown of VAT calculation on revenue applicable to different VAT rates, or purchases which are applicable to different VAT rates, if any Formal written confirmation on the applicable tax incentives issued by the relevant tax bureau Monthly business tax ("BT") returns and payment certificates Breakdown of different categories of revenue subject to BT Service agreements that are subject to BT Each employee's and senior management's monthly income for January and December (or latest month in the current year) (in Excel format) Individual income tax ("IIT") returns and payment certificates for January and December (or latest month in the current year) Annual bonus for each employee and senior management, if any. Please provide the relevant IIT calculation, IIT returns and payment certificates on such bonus For expatriates, please advise their nationality, number of days stayed in PRC each year and their remuneration package Annual average staff number of each company