Company Overview - OFA Group, a Hong Kong-based construction service provider, officially listed on NASDAQ under the ticker OFAL on May 21, with an offering price of $4 per share, raising $15 million by issuing 3.8 million shares [1] - The company operates through its wholly-owned subsidiary, Office for Fine Architecture Limited, providing design and renovation services for commercial and residential buildings [3] Financial Performance - For the six months ended September 30, 2024, OFA Group reported revenue of $125,591, a decrease of 53.46% compared to the previous year’s revenue of $269,842 [6] - The company incurred a net loss of $192,862, which is a significant increase of 213.62% from a loss of $61,496 in the same period last year [6] - Operating expenses rose to $188,796, reflecting a 103.11% increase from $92,053 in the prior year, driven by a 97.16% increase in selling, general, and administrative expenses [6] Market Activity - Other companies from Hong Kong, including K-Tech Solutions and Ultra High Point Holdings, have also filed for IPOs in the U.S., indicating a trend of Hong Kong firms seeking capital in the American market [7] - Living Homeopathy International Ltd, another Hong Kong-based company, has submitted its prospectus for a NASDAQ listing, further showcasing the growing interest of Hong Kong companies in U.S. capital markets [8][9]

Core Viewpoint - The article discusses the tax policies and risks associated with providing construction services across different administrative regions, emphasizing the importance of proper tax payment and compliance to avoid penalties [3][5]. Tax Policy - Taxpayers providing construction services across counties (cities, districts) must prepay taxes to the tax authority where the service occurs, following the guidelines in the fiscal document [3]. - For services provided within the same administrative region, the temporary measures for tax collection do not apply [3]. Tax Risk Points - Risks arise when taxpayers fail to prepay taxes at the service location upon receiving advance payments, especially when services are provided across different administrative regions [5]. - Taxpayers must clearly understand the timing of tax obligations, which occurs on the day advance payments are received [5]. - The location for tax prepayment must be determined based on whether the service location and the taxpayer's registered location are in the same administrative region [5]. Tax Calculation Methods - General taxpayers should use the general tax calculation method, while those providing services through subcontracting or supply contracts may opt for a simplified method [5][6]. - The prepayment tax calculation for general taxpayers is based on the total price and additional fees, adjusted for subcontracting payments [5][6]. Related Tax Incentives - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from prepayment [8]. - If monthly sales exceed 100,000 yuan, a reduced prepayment rate of 1% applies instead of the standard 3% [8]. Documentation Requirements - Taxpayers must maintain records including contracts with contractors and subcontractors, tax payment ledgers, invoices from subcontractors, and proof of tax payment [8].

来源：金融界 安保工程控股有限公司(「安保」)于二零一七年二月二十日在香港联合交易所有限公司(「联交所」)主 版上市(股份代号:1627)。本集团于一九七六年创立,提供广泛之建筑服务,包括楼宇建造、维修、保养、 改建及加建(「维修、保养、改建及加建」)、建筑物的翻新、设计及建筑,以及装修工程。现时,安保的 专业团队合共超过三百名员工,其中包括管理层,专业,技术及监督人员。本集团,包括主要的营运附属公 司,安保工程有限公司及安保营造有限公司,为楼宇建造总承建商,一向以客户为先。公司透过为客户提供 勤快及优质服务,与香港各公营及私营机构建立了可持续发展的良好关系。公司经验丰富的员工能有效 率地处理及完成各类工程之时,同时能顾及工人安全及健康,对环境的影响及质量控制所需的标准。拥有 超过四十五年经验及良好声誉,安保多次获得各项奖状及成就,专业服务被受认同。同时,奖状亦反映安保 有效履行集圑订下之政策。政策包括:安全及健康政策、环境政策、质量控制政策、能源管理政策、综 合管理政策、社会责任政策,与及工程学系毕业生训练计划政策。本集团将继续超越各持份者,包括客 户、股东、员工、供应商及承包商的期望。提供有效、勤快、高质 ...