与世界上其他大多数的税收体制相比，香港的税收体制相对简单。 但是，无论税收体制多么简单，由于税法是建立在法律原则的基础上，因此税法的实施常常会产生异议，而且可能会引起税务争议。
税务争议
大多数情况下税务争议发生主要是因为纳税人与香港税务局（“税务局”）对法律原则的适用以及/或事实和情况产生分歧（例如，其中争议最多的一个领域是关于收入来源或应纳税收入）。
通常情况下，税务争议的过程是：
- 提出异议
- 如果在异议阶段未达成协议，争议将转至税务局上诉组，由税务局局长（“局长”）决定。
- 如果您想对局长的决定提出上诉，可以向税务上诉委员会上诉。
- 如果纳税人不满税务上诉委员会对法律问题的决定，可以进一步向高等法院（即一审法院和终审法院）上诉。
税务调查/税务审计
Unlike a tax dispute, which is generally initiated by the taxpayer, a tax investigation or tax audit is initiated by the IRD if the IRD has doubts regarding the sources of income, the completeness and accuracy of the tax returns filed by taxpayers (in respect to both companies and individuals). For example, one of the most focused tax audit areas in recent years is in regards to a company's permanent establishment. In general, tax audit/investigation is carried out by the Field Audit and Investigation Unit (“FAI”) of the IRD.
通常情况下，税务调查的过程是：
- 纳税人收到税务通知。 在收到税务通知和第一次会面/首次面谈之间，纳税人应获取通知中要求的所有文件/信息。
- 参加首次面谈 通常情况下，纳税人收到税务通知后有10到14天时间联系FAI，以安排首次面谈。
- FAI将进行现场审计。
- FAI进行现场审计后，将审核纳税人的纳税状况。
- 参加和解会议 。
- 提出罚款。 如果出现少报的情况，FAI将对少报的应评税利润进行评估，并对纳税人进行处罚。 如果出现逃税，FAI可以将案件移交给司法部进行刑事起诉，对少报的利润进行评估，并进行处罚。
如何避免税务争议和调查
HKWJ税法合伙有限公司可以通过以下方式帮助您识别潜在的税收争议和调查，并降低潜在税收争议和调查的影响：
- 实施定期税务健康检查，以发现可能的税务风险
- 准备必要的文件来证明税务状况时，针对文件的准备工作提供建议
- 为商业实质或税务实质提供建议，以便为自己的要求提供佐证
- 从事任何活动/交易之前，向IRD申请事先裁定
税务调查/税务审计
香港税务局（IRD）有一个专门负责税务审计和调查的科室， 对选定的案件进行深入的审核和调查。 被选定的纳税人有可能不得不花费大量的时间和人力来应对税务审计和调查。 因此，我们专门从事：
- 为被选定进行税务审计的客户提供专业协助
- 协助制定适当的策略，以尽可能减少客户的纳税额和/或罚金（如有）
- 参加税务局的面谈，处理税务局的税务查询，准备并向税务局提交和解建议
As your legal and tax representative, HKWJ Tax Law & Partners can assist you with manage and resolve tax disputes and tax audit or investigations with the IRD during any stage of the process. Our services include but are not limited to:
对于税务争议
- 协助准备和提出异议（包括逾期异议）
- 评估并告知是否值得/适合诉讼
- 在上诉和诉讼程序中提供建议、帮助和代理
对于税务调查
- 制定处理税务调查的策略
- 获取税务局要求的所有文件/信息，估计获取文件/信息所需的时间（如无现有的文件/信息），并安排面谈
- 和您一起参加面谈、现场审计以及和解会议
- 代表您准备向税务局提交的和解方案/进一步方案
Can I Change my Tax Advisor / Representative?
Yes - you can change tax advisors at any time, even in the middle of a financial year or close to filing deadlines. In fact, many of our clients come to us because they were unhappy or “uneasy” with their previous tax adviser.
Common reasons businesses and individuals decide to switch include:
- Slow response or last-minute rush
You only hear from your adviser right before deadlines, or they take too long to respond to emails and calls. Also, you have not been informed any tax letters or correspondences issued by the IRD. - Lack of proactive tax planning
You feel your adviser is only doing basic compliance (filling in forms, filing returns), but not helping you to achieve tax efficiencies or spot opportunities in advance. You also do not know the potential tax risks of certain tax matters and the potential enquiries from the IRD. - Unexpected or opaque fees
You receive invoices that are higher than expected, with limited breakdown, or you are charged for every short question. - Errors, amended filings or IRD questions
Your tax filings often need correction, or you are frequently contacted by the IRD to clarify basic matters. - Poor understanding of your business or cross-border situation
Your adviser does not really understand your industry, your group structure, or your international footprint (e.g. Hong Kong-China / Hong Kong-overseas structures). - Minimal support during IRD enquiries or tax audits
When the IRD asks questions, you feel left alone or receive generic answers that do not properly defend your position. - No clear point of contact
Your case is passed from one junior to another, and you need to repeat your situation multiple times.
If any of this sounds familiar, it may be time to consider a change.
Is it Complicated to Switch Tax Advisors?
In most cases, the process is straightforward. You do NOT have to wait until year-end or the next filing season to make a move.
When you appoint HKWJ Tax Law & Partners as your new tax adviser, we:
- Review your situation and needs
We start with a confidential discussion to understand:
- Your business model or personal tax profile
- Any existing IRD enquiries / audits
- Your concerns with the current adviser
- Your potential tax issues / risks
- Key deadlines coming up
- Coordinate with your previous adviser (if you wish)
With your consent, we can:
- Contact your previous adviser professionally to arrange handover of files and working papers
- Request copies of past returns, computations and relevant correspondence
- Clarify any open issues or pending filings
This helps ensure continuity and avoids duplicated work where possible.
- Check your past filings for risk and opportunities
Once we have the necessary information, we typically:
- Review recent Hong Kong tax returns (Profits Tax, Salaries Tax, etc.) and tax position
- Identify potential risks (e.g. positions that may attract IRD attention)
- Highlight planning opportunities or reliefs that may not have been fully utilised
We can then agree with you which areas to prioritise, from simple clean-up to more strategic planning.
- Take over IRD communication and deadlines
After appointment, we can:
- Act as your representative with the IRD
- Update the IRD records where appropriate
- Monitor and manage important filing and payment deadlines
Our aim is to give you visibility and reduce last-minute surprises.
