Core Viewpoint - Hong Kong plays a crucial role as a hub connecting mainland China and the world, facilitating cross-border business in areas such as tax planning, cross-border trade, and overseas listings [2][14] Tax Planning - Hong Kong's tax system offers significant advantages for cross-border business tax planning, featuring a simple structure with only profits tax, salaries tax, and property tax, eliminating VAT and consumption tax [5] - The two-tier profits tax system allows profits up to HKD 2 million to be taxed at a preferential rate of 8.25%, while profits exceeding this amount are taxed at a standard rate of 16.5%, which is more competitive compared to mainland China's 25% corporate income tax [7] - Under the territorial principle, income earned from overseas operations is exempt from Hong Kong profits tax, facilitating reinvestment and business expansion in international markets [7] - Hong Kong has signed double taxation avoidance agreements with over 40 countries and regions, including major economies like mainland China, Singapore, the UK, and France, reducing the risk of double taxation and optimizing fund allocation efficiency [7] Cross-Border Trade - As an international free port, Hong Kong has unique advantages in cross-border trade, including a robust legal system aligned with international standards, providing stability for contract execution and reducing legal risks [9] - The highly internationalized financial system allows for free currency exchange and the use of multiple international currencies for settlements, enhancing fund settlement efficiency and mitigating exchange rate risks [9] - Hong Kong's efficient logistics network and world-class port facilities ensure fast customs clearance and timely delivery of goods globally, helping companies optimize supply chain management and reduce logistics costs [9] Overseas Listings - Hong Kong is a significant global financial center with a mature and regulated securities market, making it an ideal venue for companies seeking to list overseas [11] - For mainland companies, listing through a Hong Kong entity offers various benefits, including flexible listing standards that cater to different industries and sizes, particularly favoring technology and new economy enterprises [11] - The VIE (Variable Interest Entity) structure is commonly used for overseas listings, involving a Cayman company registering a wholly-owned subsidiary in Hong Kong, which then establishes a foreign-invested enterprise in mainland China, leveraging Hong Kong's unique position and tax agreements [11] - Under the double taxation agreement, dividends received by Hong Kong companies from mainland China can be taxed at a preferential rate of 5%, significantly more favorable than the rates applicable to foreign-invested companies registered directly in mainland China [12]

近日，中国人民银行、国家外汇管理局联合印发《关于金融支持福建探索海峡两岸融合发展新路 建设 两岸融合发展示范区的若干措施》（以下简称《若干措施》）。 6月15日，介绍《若干措施》出台背景、政策亮点及下一步工作举措的政策发布会在福建厦门举行。中 国人民银行党委委员、副行长陆磊，福建省委常委、常务副省长王永礼，中国人民银行研究局副局长纪 敏，中国人民银行福建省分行党委书记、行长张庆昉，厦门市委常委、常务副市长黄燕添，福建省直有 关部门和福州、泉州负责同志出席新闻发布会。 陆磊表示，2023年9月，中共中央、国务院发布《关于支持福建探索海峡两岸融合发展新路 建设两岸融 合发展示范区的意见》（下称《意见》），从建设台胞台企登陆第一家园、促进闽台经贸深度融合、促 进福建全域融合发展、深化闽台社会人文交流等方面系统擘画了两岸融合发展示范区建设的宏伟蓝图。 《若干措施》涵盖四方面12条政策措施，是金融领域贯彻落实《意见》的务实举措，是金融支持福建探 索深化两岸融合发展新机制新路径新模式的具体实践，是完善增进两岸同胞利益福祉的制度安排。 王永礼表示，建设两岸融合发展示范区是党中央赋予福建的重大政治责任和历史使命。中国人民银行 ...