20162017年香港商业登记费及征费收费表

税务局InlandRevenueDepartment商业登记费及徵费收费表BusinessRegistrationFeeandLevyTable收费基準商业登记证分一年有效期及三年有效期两种，除经一站式公司注册及商业登记服务成立的本地公司外，应缴金额以登记证的着手生效日釐订。对于非本地公司新开业务，其首张登记证的着手生效日期是有关业务的开业日期，不是申请商业登记或分行登记日期。于一站式公司注册及商业登记服务下成立的本地公司，其首张商业登记证的应缴金额是以其向公司注册处提出有关的成立法团递呈日期釐订，而该登记证的着手生效日期是它的注册日期。至于其后发出的续证，应缴金额则以续证的着手生效日釐订。

Basisofcharge

Therearetwotypesofbusinessregistrationcertificate，namely1-yearcertificateand3-yearcertificate.Exceptforthefirstregistrationcertificateoflocalcompaniesfallingwithintheone-stopcompanyandbusinessregistration，theamountpayableunderacertificatedependsonthecommencementdateoftheregistrationcertificate.Foranewbusinessotherthanalocalcompany，thecommencementdateofitsfirstregistrationcertificateisitsdateofcommencementofbusiness，notthedateofapplicationforbusinessorbranchregistration.

Forlocalcompaniesfallingwithintheone-stopcompanyandbusinessregistration，theamountpayableforthefirstregistrationcertificatedependsonthedateofmakingtherelatedincorporationsubmissiontotheCompaniesRegistryandthecommencementdateoftheregistrationcertificateisthedateofincorporation.Forrenewalofcertificates，theamountpayableisdeterminedbyreferencetothecommencementdateoftherelevantrenewalcertificate.

*2016-17年度财政预算案建议，有关法例修订建议须经立法会审议及通过，能力生效。

*2016-17Budgetproposal.TherelevantlegislativeamendmentissubjecttothescrutinybytheLegislativeCouncil.