费用清单 (TCSP牌照号码: TC011201)
一. 正常营运公司：审计及报税费用（按年营业额阶梯）Active Companies: Audit & Tax Fees (By Annual Turnover Tier)
费用包含服务范围Scope of Services Included
- 编制符合《香港财务报告准则》的法定财务报表Preparation of Statutory Financial Statements in compliance with Hong Kong Financial Reporting Standards (HKFRS)
- 由香港执业资深会计师 (CPA) 进行独立法定审计Independent Statutory Audit conducted by a Hong Kong Certified Public Accountant (Practising)
- 计算、填妥及递交利得税报税表Computation, completion, and filing of the Profits Tax Return (Form B.I.R.51)
- 计算税务调整及申报各项法定税务宽减Tax Computation and claiming of statutory tax allowances/concessions
| 年度营业额阶梯Annual Turnover Tier | 审计费用Audit Package | 报税费用Tax Package | 备注Remarks |
|---|---|---|---|
| 微型企业 / 初创Micro / Start-upUnder HKD $500,000 | HKD $3,999 起From HKD $3,999 | HKD $999 起From HKD $999 | 适合初期冷启动、跨境电商测试或小型顾问公司Suitable for early-stage cold starts, cross-border e-commerce testing, or small consultancy firms. |
| 小型企业 Tier 1Small Enterprise Tier 1HKD $500,001 - $1,000,000 | HKD $5,999 起From HKD $5,999 | HKD $1,299 起From HKD $1,299 | 限制银行流水单据在 100 笔以内Applicable for bank transactions under 100 entries. |
| 小型企业 Tier 2Small Enterprise Tier 2HKD $1,000,001 - $5,000,000 | HKD $7,999 起From HKD $7,999 | HKD $1,599 起From HKD $1,599 | 适合已获首轮融资（Seed/Angel）之稳定营运初创Suitable for stable startups that have secured Seed/Angel rounds. |
| 中型企业Medium EnterpriseHKD $5,000,001 - $10,000,000 | HKD $11,999 起From HKD $11,999 | HKD $1,799 起From HKD $1,799 | 包含基本跨国贸易或基本架构子公司穿透审计Includes basic cross-border trade or standard subsidiary audit verification. |
| 大型企业Large EnterpriseOver HKD $10,000,000 | 个别面议Quoted Separately | 个别面议Quoted Separately | 根据具体业务复杂度、库存规模及交易量定制Tailored based on specific business complexity, inventory size, and transaction volume. |
二. 基础会计理帐服务（可选外加项目）Bookkeeping & Accounting Services (Optional Add-on)
若客户无法自行提供符合审计标准的资产负债表（Balance Sheet）及试算表（Trial Balance），本公司可提供代办理帐服务：If the client cannot provide a Balance Sheet and Trial Balance that meet audit standards, we offer bookkeeping services:
理帐费用Bookkeeping Fee
HKD $1,200 起 / 月（按银行流水单据量及发票数量按季 / 按年结算）From HKD $1,200 per month (billed quarterly or annually based on the volume of bank statements and invoices).
服务包含Service Scope
输入会计凭证、分类帐、编制资产负债表及损益表，直通 CPA 审计对接，免除客户重复补件的烦恼。Data entry of accounting vouchers, ledgers, preparation of Balance Sheet and Profit & Loss statement, ensuring seamless transition to CPA audit without repetitive documentation request.
三. 备注及条款Terms & Conditions
基础报价限制Base Fee Assumptions
上述所有审计报价均以客户能提供结构完整、帐目平衡的会计帐目（包括传票、银行对帐单、销售发票及采购收据）为前提。若在审计过程中发现客户帐目严重不平、原始凭证大量缺失，本公司保留调整审计费用或加收会计理帐费用的权利。The above audit fees are based on the assumption that the client provides well-organized and balanced accounting records (including vouchers, bank statements, sales invoices, and purchase receipts). We reserve the right to adjust the fee or charge additional bookkeeping fees if the records require significant rectification or are incomplete.
特殊行业溢价Premium for High-Risk or Complex Industries
针对业务涉及 Web3、加密资产交易、去中心化金融（DeFi）、多国多币种跨境清算、或涉及复杂集团合并报表（Consolidation）的企业，由于核数程序与合规风险极高，最终审计费用将在上述阶梯价基础上，视乎个案复杂度产生 30% 至 50% 的专业合规溢价。Companies operating in Web3, cryptocurrency, crypto-asset trading, decentralized finance (DeFi), multi-currency cross-border clearing, or complex group consolidation structures will incur a 30% to 50% premium on top of the tiered rates due to elevated compliance and audit risks.
逾期申报与罚款免责Late Filing Penalties & Disclaimer
客户必须在收到税务局利得税报税表（Profits Tax Return）或本公司发出文件清单后的 30 天内 提供全套审计资料。如因客户延误提供单据、未及时结清审计费用，导致未能赶及在税务局法定限期（或税务代表联合延期计划期限）前递交，因而引致的政府罚款、法院传票或加征税款，本公司概不承担任何法律与经济责任。Clients must provide a full set of audit documents within 30 days of receiving the Profits Tax Return or our document checklist notice. We accept no liability for any government penalties, court summonses, or additional tax assessments resulting from delays caused by the client in document submission or fee settlement, which lead to missing the statutory deadlines.
