國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
Newsletter
公司通訊
November 2012
2012年11月
This issue of Newsletter published by Crowe Horwath (HK) CPA Limited provides an update on tax, financial reporting, other technical issues, as well as
the company activities and our community involvement. Please click http://www.crowehorwath.hk to access the latest issue available in the “Insights”
section of our website. You can also click the back issues of all prior News Express and Newsletter for review.
由國富浩華（香港）會計師事務所有限公司最新編製的公司通訊經已出版，內容包括稅務、財務報告、其他技術性議題，以及公司活動等，歡迎
登入 http://www.crowehorwath.hk 的《通訊》欄目瀏覽最新發佈內容，以掌握最新專業資訊，並了解本公司的動態，同時亦可翻閱往期的專業快
訊及通訊。
內容
Content
Moving to a New Office
2
遷往新辦公室擴充業務
5
Professional Services
2
專業服務
5
A Client Seminar on “The Significant Changes and Development of China Tax and Foreign Exchange Administration Policies” 3
「中國重大稅務及外匯管理政策變動和發展」
客戶研討會
6
Listing in Germany Forum held in China
在中國舉辦「企業在德國上市論壇」
6
“Guangdong-Hong Kong Financial Cooperation: Hong Kong Listing” Seminar in Shantou 4
「粵港金融合作—企業上市融資」
座談會 (汕頭)
7
Sponsoring HKICPA’s Career Forum
4
贊助香港會計師公會職業論壇
7
Junior Leadership Camp 2012
4
年青領袖營2012
7
3
Moving to a New Office
遷往新辦公室擴充業務
We are delighted to announce that our new office is now on the 9/F, Leighton Centre,
77 Leighton Road, Causeway Bay, Hong Kong (telephone numbers and email
addresses remain unchanged).
我們欣然宣佈最近本公司為擴充業務已遷往香港銅鑼灣禮頓道77號禮頓中心9樓（電話及
電郵地址不變）。
Disclaimer: The content in this publication is of general information only. It is not offered as advice and should not be taken as such. We expressly disclaim all liabilities to any person for any reliance
placed on the contents of this publication. No client or other reader should act or refrain from acting on the basis of the contents of this publication without seeking specific professional advice.
Crowe Horwath (HK) CPA Limited is a member of Crowe Horwath International, a Swiss verein (Crowe Horwath). Each member firm of Crowe Horwath is a separate and independent legal entity.
Crowe Horwath (HK) CPA Limited and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of Crowe Horwath and specifically disclaim any and all
responsibility or liability for acts or omissions of Crowe Horwath or any other Crowe Horwath member. © 2012 Crowe Horwath (HK) CPA Limited
免責聲明：本刊物中的資訊僅為一般資料，並非建議或專業意見，亦不應作如是理解。我們拒絕承擔任何人因依據本刊內容而導致的任何損失。讀者在沒有諮詢專業意見前，不應根據本刊內容作
出任何決定。
國富浩華（香港）會計師事務所有限公司是國富浩華國際（國富浩華是根據瑞士法律組成的社團組織）的成員所。國富浩華的每間成員所均為獨立的法律實體。國富浩華（香港）會計師事務所有
限公司及其聯營公司不對國富浩華或國富浩華任何其他成員所的行為或遺漏承擔責任，亦明確地拒絕對任何人擔負因國富浩華或國富浩華任何其他成員所的行為或遺漏而招致的責任。 © 2012國
富浩華（香港）會計師事務所有限公司
Audit | Tax | Advisoy
www.crowehorwath.hk
1
Newsletter
November 2012
Moving to a New Office
We are delighted to announce that our new office is now on the 9/F, Leighton Centre, 77
Leighton Road, Causeway Bay, Hong Kong (telephone numbers and email addresses
remain unchanged).
We are very pleased with the move. With more space available, different services teams
(eg. audit & assurance, risk management, China tax, U.S. audit etc) can now work together
under one roof for better integration and communication to provide seamless services to
our clients.
We have recently enhanced our services in the corporate service divisions, namely,
accounting, treasury and transaction services as well as company secretarial services
in Hong Kong and in China. We are well-equipped to render one-stop service for all our
clients who are interested in or have already set up businesses in China.
Professional Services
Company Secretarial Services in Hong
Kong
From setting up Hong Kong and
offshore companies, on-going
maintenance of statutory records, trade
and patent registration, advising on
merger and acquisition to deregistration
on cessation of business.
Accounting and Treasury Services
From designing accounting system,
book-keeping, preparing financial
reports, cash flow, budget to profits
repatriation, etc.
Human Resources and Office
Administration
Transfer Pricing Services
From high-level review, benchmarking,
documentation to transfer pricing audit
defence, advice pricing arrangement,
etc.
Company Secretarial Services in China
International Tax Services
Formation of Wholly Foreign Owned
Enterprises including preparation of
feasibility report, registration from
various government departments,
assisting in opening bank accounts, first
month’s tax declaration of VAT, etc.
Structuring for China / Hong Kong
inbound and outbound investments,
advising on cross border transactions,
use of double tax treaties, profits
repatriation for investment in China, etc.
Hong Kong Tax Services
Staff recruitment, application for
working permits, payroll, social welfare
administration, business centre services
in Hong Kong and in China, etc.
Tax compliance, tax planning
for corporations and individuals,
investigation, appeals, tax due diligence
on M&A, stamp duty and advice on use
of double tax treaties.
Transaction Services – Due Diligence
China Tax Services
Conducting onsite due diligence,
reporting, assessing the target business
to preparing pro forma financial
statements.
Tax strategy and planning, tax due
diligence on M&A, enterprises income
tax compliance, indirect tax compliance
and planning, individual tax planning
Audit | Tax | Advisoy
and reporting, tax equalization planning,
stock option advisory, etc.
China Trade and Business Advisory
Services
Advising on foreign exchange
management, import and export
procedures, customs planning and
the Mainland and Hong Kong Closer
Economic Partnership Arrangement
(CEPA) planning and advisory.
For details, please refer to our website:
www.crowehorwath.hk
www.crowehorwath.hk
2
Newsletter
November 2012
A Client Seminar on “The Significant Changes and Development of China
Tax and Foreign Exchange Administration Policies”
Crowe Horwath (HK) CPA Limited and
Crowe Horwath Tax Services (HK)
Limited jointly organized a client seminar
titled “The Significant Changes and
Development of China Tax and Foreign
Exchange Administration Policies” on 28
August 2012 in Hong Kong. The seminar
gave an in-depth analysis on the recent
reform of taxation and foreign exchange
in China and the latest development
of Hong Kong taxation, enabling the
attendees to get better understanding of
such changes for business expansion.
The seminar received an overwhelming
response of over 100 participants from
our current clients, potential clients and
business associates.
Following the welcoming speech
delivered by our Chairman and CEO
Mr Charles Chan at the seminar, Mr
Wilson Tam, Executive Director of
Crowe Horwath Tax Services (HK)
Limited gave a detailed account of
VAT reform, Circular 698 regarding
indirect equities transfer by non-resident
companies, reform of foreign exchange
administration for trade in goods in China
and the latest development of Hong
Kong’s double taxation agreements with
other jurisdictions. Mr Li Ying, Partner
of a well-known international law firm,
Proskauer Rose then presented on legal
issues of M&A in China. Lastly, Principal
of Crowe Horwath Tax Services
(HK) Limited Ms Mary Ho spoke on
determination of beneficial ownership for
treaty benefits claim and the related safe
harbour policy.
A question-and-answer session was set
up to address the questions raised by
attending representatives of enterprises.
During the seminar, Directors of Crowe
Horwath (HK) CPA Limited Mr Eddy Yan
and Ms Ester Ip introduced the internal
control and IT audit and consultancy
services respectively to participants.
Executive Director of Crowe Horwath Tax Services
(HK) Limited Mr Wilson Tam giving a presentation on
the latest development of China tax reform.
Listing in Germany Forum held in China
response and the participants were
pleased to have opportunities of meeting
the senior executive of the Deutsche
Börse and professional consultants of
securities trade and exchanging opinions
in such a relaxing ambience.
Our Chairman and CEO Mr Charles Chan speaking
at the forum in Xian.
Crowe Horwath Germany and Salans
jointly sponsored the Listing in Germany
Forum which was held in Urumqi, Wuhan
and Xian respectively from 11 to 13
September 2012. Vice President, Listing
& Issuer Services of the Deutsche Börse
Mr Yuxing Ruan was the keynote speaker.
Aside from sponsoring this event, our
Chairman and CEO Mr Charles Chan
delivered speeches at forums in Wuhan
and Xian respectively upon an invitation.
The forums received an overwhelming
Audit | Tax | Advisoy
At the forums, Mr Ruan briefly introduced
market segments of the Deutsche Börse
with highlighting the basic standards and
process of getting listed in Germany.
In general, Deutsche Börse listing can
be completed within 5 months. He also
gave a presentation on the advantages
of listing on the Deutsche Börse which
included experienced listing partners in
more than 100 arenas.
Partner of RWT Horwath Mr Markus
Scheurer gave an account of the
services his company rendered and
their experience in assisting Chinese
enterprises to get listed on the German
stock market. Mr Scheurer pointed
out that listed companies in Germany
should comply with various local
regulatory requirements including
German Commercial Code (HGB),
Stock Corporation Act (AktG), corporate
income tax, sales tax and other kinds
of tax. He also explained that listed
enterprises were required to submit the
financial statements in compliance with
regulations, to enforce and maintain
risk management and to consider the
requirements of various tax declarations.
Mr Charles Chan also presented the role
of our company and Crowe Horwath
China CPAs in co-ordinating the whole
IPO process of Chinese enterprises for
listing in Germany. We will find out the
client’s expectation of the total fund to be
raised and the purpose of the proceeds,
as well as to commence the due diligence
for preparation of listing.
Other speakers included Managing
Partner and Counsel, Shanghai Office
of Salans Dr Hermann Meller and Dr
Benjamin Kroymann, Corporate Strategy
& Communication and Corporate Project
Management of BankM Mr Thomas
Stewens and Mr Dirk Blumhoff.
www.crowehorwath.hk
3
Newsletter
November 2012
“Guangdong-Hong Kong Financial Cooperation: Hong Kong Listing”
Seminar in Shantou
Our Director Mr Warren Leung attended
the seminar titled “Guangdong-Hong
Kong Financial Cooperation: Hong
Kong Listing” in Shantou on 12
September 2012. The seminar aimed
to help Chinese enterprises in Shantou,
Chaozhou, Jieyang and Shanwei in
Guangdong to go listing overseas and
raise fund through the well-established
platform in Hong Kong.
The seminar was jointly organized by
the Hong Kong Economic and Trade
Office in Guangdong, the Shantou
Municipal People’s Government and
other concerned authorities in the two
regions. The topics mainly focused on
the pre-IPO preparation works in relation
to regulatory requirements, financial
restructuring and legal matters.
The speakers were representatives from
financial services sector, including law
firms, accounting firms, merchant banks,
regulatory organizations, sponsors,
consultancy firms in Hong Kong and
China. More than 100 representatives
from over 60 Mainland enterprises in
Guangdong participated in the event.
The seminar provided an opportunity
to the participating enterprises to gain
more understanding of requirements
for listing on Hong Kong and overseas
market. About 800 Mainland enterprises
are currently on the waiting list for
A-share listing in China. It reflects that
the demand in China for overseas listing
would be strong.
Junior Leadership Camp 2012
Sponsoring HKICPA’s
Career Forum
Participants of the Junior Leadership Camp 2012
Our Director Ms Ivy Chua (right) was one of the
speakers at the forum’s career workshop.
Our Senior Manager Mr Charbon Lo
participated in the Junior Leadership
Camp 2012 held by Crowe Horwath
International from 11 to 14 October 2012
in Tokyo, Japan. The goal of the training
is to equip young leaders with skills and
competencies that are necessary for
the success in international business.
This program seeks to impart global
leadership principles and foster
greater friendships and trans-cultural
understanding between young leaders
of different regions (including the U.S.,
Japan, Malaysia, the Philippines, Taiwan,
India, Indonesia, Korea, Singapore,
Thailand, Vietnam and Hong Kong) and
beyond.
During the 4-day camp, various kinds
Audit | Tax | Advisoy
of indoor and outdoor activities were
arranged, including a case study on
regional business development in the
office of Crowe Horwath member firm
in Japan, teamworks of canoeing relay
race and outdoor challenges near Lake
Kawaguchi, Mount Fuji. These activities
offered participants the opportunities
to enhance their organizing skills and
leadership capacity. The camp also
helped strengthen the relationships
among members from different regions.
Mr Lo enjoyed this unique learning
experience. He thought the relationships
established from the camp would
facilitate future co-operation for
international business among our
member firms.
We sponsored the Career Forum
of Hong Kong Institute of Certified
Public Accountants which was held
on 7 October 2012 at the Cyberport
Conference and Exhibition Centre. Our
Director Ms Ivy Chua shared her insight
on career development with the students
at the forum’s career workshop. The
focus of workshop was the life of a
trainee and career path in non-Big Four.
As a sponsor, we also set up a
booth at the Career Exhibition. Our
Human Resources Department also
assigned on-site staff to introduce the
organization, job opportunities, career
development and professional training
of our company to the participating
students.
www.crowehorwath.hk
4
公司通訊
2012年11月
遷往新辦公室擴充業務
最近本公司為擴充業務已遷往香港銅鑼灣
禮頓道77號禮頓中心9樓（電話及電郵地
址不變）。
本公司辦公室遷址後，空間更為寬敞，多
個不同部門（如審計及保證、風險管理、
中國稅務和美國審計等）能集中在禮頓中
心，使我們能更有效率地為客戶提供全面
貼心的服務。
我們最近加強了多項企業服務，計有在香
港及中國的會計及司庫、企業諮詢與公司
秘書服務，為有意投資中國或已在內地有
業務營運的企業提供一站式服務。
專業服務
會計及司庫服務
中國稅務諮詢服務
從設計會計系統、簿記記賬、編制財務報
稅務策略發展與策劃、收購與合併的稅務
告、現金流、預算報告到利潤匯回等。
盡職審查、企業所得稅符規服務、間接稅
符規及策劃、僱員的個人稅務策劃及申
人力資源服務及辦公室行政
報、稅務平衡安排及股權認購計劃諮詢
招聘員工、為海外僱員申請工作簽證、發
等。
放工資、社會福利的行政工作、在香港和
中國的商務中心服務。
轉讓定價服務
從高層面審閱、同行業利潤分析、編制資
企業諮詢─盡職審查
料、轉讓定價審查辯護及定價策劃諮詢
對目標公司進行實地盡職審查及評估，編
等。
制盡職審查報告及備考財務報表。
國際稅務諮詢服務
香港公司秘書服務
投資境內及境外的架構諮詢、企業跨境交
在香港及其他離岸地區成立有限公司，保
易稅務諮詢、稅務協定及在中國投資的利
持法定紀錄，商標和專利註冊，企業合併
潤匯回等諮詢。
收購，和業務結束時的公司註銷服務等。
中國公司秘書服務
中國貿易與商務諮詢
成立外商獨資企業，包括編制可行性研究
外匯管理、進出口程序和海關籌劃等諮
報告、向各政府機關註冊登記、開立銀行
詢、以及與《內地與香港關於建立更緊密
帳戶及申報首月增值稅等。
經貿關係的安排》 （《 安排》）相關的籌
劃與諮詢。
香港稅務諮詢服務
企業及個人的稅務符規及策劃、稅務調
詳情請瀏覽本公司網站
查、收購與合併之稅務盡職審查、印花稅
www.crowehorwath.hk
及避免雙重徵稅協定之諮詢等。
Audit | Tax | Advisoy
www.crowehorwath.hk
5
公司通訊
2012年11月
「中國重大稅務及外匯管理政策變動和發展」客戶研討會
有國富浩華稅務（香港）有限公司總監何
詠芳女士以中國對稅收協定受益所有人之
認定及安全港政策為題發表演說。
這次客戶研討會又設有問答環節，為參會
的企業代表解答各種疑問，與會者都認為
今次研討會的議題十分適切有用。
研討會上，國富浩華（香港）會計師事務
所有限公司兩位董事殷耀光先生及葉慧敏
國富浩華稅務（香港）有限公司執行董事譚建國先生及總監何詠芳女士和普洛思律師事務所合夥人李鷹先生
（由左至右）解答與會者問題。
女士分別就企業內部監控、信息系統審計
及諮詢兩方面作介紹，讓與會者進一步認
識本公司的服務。
國富浩華（香港）會計師事務所有限公司
本公司主席兼首席執行官陳維端先生為研
及國富浩華稅務（香港）有限公司於2012
討會致歡迎辭。隨後，由研討會的三位講
年8月28日在香港舉行「中國重大稅務及外
者，包括國富浩華稅務（香港）有限公司
匯管理政策變動和發展」客戶研討會，專
執行董事譚建國先生分別就2012年中國試
門針對近期中國及香港的稅務及外匯方面
行增值稅改革、「698 號文」有關非居民
的重大改革作出深入探討及分析，藉此協
企業轉讓股權的最新發展、貨物貿易外匯
助客戶對這些變動有進一步瞭解，以促進
管理改革，以及香港雙邊稅收安排的最新
其業務的發展。這次研討會反應熱烈，有
發展等議題作分析講解；再由普洛思律師
逾百名參加者，均是我們的現有客戶、潛
事務所合夥人李鷹先生為與會者詳細闡釋
在客戶和業務伙伴。
中國併購法律與實踐之最新發展動態；還
本公司主席兼首席執行官陳維端先生為研討會致歡
迎辭。
在中國舉辦「企業在德國上市論壇」
國富浩華德國會計師事務所聯同勝藍律師
的上市合作伙伴。
其他講者還包括勝藍律師事務所上海代表
處執行合夥人麥荷曼博士及資深法律顧問
事務所（Salans）贊助於2012年9月11日
至13日分別在中國烏魯木齊、武漢、西安
國富浩華德國會計師事務所合夥人Mr
孔嘉明博士，BankM（biw銀行投資及證券
三大城市舉行之「企業在德國上市論壇」，
Markus Scheurer 介紹了該公司的服務和
集團下屬代表）公司戰略分析及溝通湯瑪
並邀得德意志交易所集團國際業務部副總
協助內地企業在德國進行首次上市申報的
斯 ·史蒂文斯和企業項目管理德克·布魯
裁阮宇星先生發表主題演講。除了贊助是
經驗。Mr Scheurer 指出，在德國上市的
姆霍夫。
次活動外，本公司主席兼首席執行官陳維
公司須符合多項當地法規，包括德國的商
端先生亦應邀前往武漢及西安兩個城市擔
業法／德國認可的會計準則（HGB）、德
任論壇講者。
國股份有限公司合營公司法（AktG） 和所
得稅法、銷售稅及其它稅項的法規等。他
此次論壇會場氣氛十分熱烈。與會人士均
又解釋，上市企業須根據當地法規提交符
歡迎此次獨立的論壇，對能夠在當中和交
規的財務報表，並要實行及維持風險管理
易所的高層管理人員及證券行業內專業顧
系統，以及在投資德國時對各種稅務申報
問在輕鬆的環境下進行交流和討論感到高
作考慮。
興。
陳維端先生亦簡述了本公司和國富浩華中
會上，阮宇星先生就德意志證券交易所的
國在內地企業於德國上市所擔當的協調角
市場板塊作介紹，講解在德國上市的基本
色，包括了解客戶對集資金額及資金用途
規則和流程，一般來說，在德意志證券交
等方面的期望，組織專業團隊協助籌劃整
易所上市可在五個月內完成。他又談及在
個上市過程，以及開展上市前期對客戶的
德意志證券交易所上市的優勢，其中包括
盡職審查工作等。
該所目前在超過100個領域中擁有經驗豐富
Audit | Tax | Advisoy
在武漢論壇上，本公司主席兼首席執行官陳維端先
生(右)簡述了本公司和國富浩華中國在協助內地企業
海外上市的經驗。旁為國富浩華德國會計師事務所
合夥人Mr Markus Scheurer。
www.crowehorwath.hk
6
公司通訊
2012年11月
「粵港金融合作—企業上市融資」座談會 (汕頭)
贊助香港會計師公會職業
論壇
本公司人力資源部高級經理何麗仙女士和專業技術
諮詢部高級經理李樹德先生在公司展攤駐守。
本公司董事梁振華先生出席2012年9月12
座談會的講者主要來自香港金融界，包括
本公司贊助香港會計師公會於2012年10月
日在汕頭舉行的「粵港金融合作—企業上
律師事務所、會計師事務所、商人銀行、
7日假座數碼港會議展覽中心舉行的職業
市融資」座談會。座談會的目的是協助廣
監管機構、保薦人及香港和中國的顧問公
論壇。本會董事蔡淑蓮女士擔任論壇就業
東（包括汕頭、潮州、揭陽和汕尾）的企
司。來自60多家廣東企業的逾百名代表出
工作坊的講者，向與會學生分享在非四大
業以香港作為有利平台進行境外上市融
席了是次座談會。
國際會計師事務所的實習情況及事業發展
資。
前景。
這次座談會為參與的企業提供一個機會，
這次座談會由香港特別行政區政府駐粵經
可以更加了解在香港或海外市場上市的法
本公司於現場設有展攤，並派出人力資源
濟貿易辦事處（駐粵辦）、汕頭市人民政
規要求。目前正在申請內地A股市場上市的
部的人員在場向參加的學生介紹本公司的
府及兩地的有關機構合作舉辦。這次座談
候補名單中約有800家內地企業，反映內地
組織架構、就業機會、事業發展及專業培
會的主要議題是與監管機構法規、財務重
企業往海外上市的需求很大。
訓等。
組和法律事務有關的上市前期準備工作。
年青領袖營2012
本公司高級經理盧卓邦先生參加了國富浩
華國際於2012年10月11日至14日在東京
舉行的「年青領袖營2012」。這活動之目
的是訓練年青領袖，使他們能掌握在全球
商業中成功所必需的技巧和能力，認識環
球領袖的法則，以及讓不同地區（包括美
國、日本、馬來西亞、菲律賓、台灣、印
度、印尼、韓國、新加坡、泰國、越南及
香港）的年青領袖對跨文化加深了解，促
進彼此友誼。
參加者專心聆聽講者介紹領袖營。
在為期四天的領袖營中，參加者參與了多
項室內和戶外活動，包括在國富浩華日本
成員所內進行的業務發展案例分析、在富
士山河口湖附近舉行的划獨木舟接力比賽
及野外挑戰等隊制活動。這些活動讓參加
者有機會提升組織能力和領導才能，同時
又加強各地區成員間的關係。
盧先生覺得這次的經驗非常難得，在領袖
營中建立的關係亦有助日後成員所之間的
國際業務合作。
Audit | Tax | Advisoy
本公司高級經理盧卓邦先生（右三）與隊友參與戶
外活動。
參加者學習划獨木舟技巧。
www.crowehorwath.hk
7
公司通訊
2012年11月
For more information,
please contact:
如欲索取更多有關資料，
歡迎聯絡：
國富浩華（香港）會計師事務所有限公司
Crowe Horwath (HK) CPA Limited
Member Crowe Horwath International
9/F Leighton Centre, 77 Leighton Road,
Causeway Bay, Hong Kong
香港 銅鑼灣 禮頓道77號 禮頓中心9樓
E-mail 電郵
:info@crowehorwath.hk
Telephone 電話 :+852 2894 6888
Facsimile 傳真 :+852 2895 3752
Service Hotline 客戶服務熱線: +852 2894 6611
About Crowe Horwath International
國富浩華國際簡介
Crowe Horwath International is ranked among the top 10 global accounting networks
with more than 150 independent accounting and advisory services firms with 650
offices and 28,000 professionals and staff in more than 100 countries around the
world. Crowe Horwath International's member firms are committed to impeccable
quality service, highly integrated service delivery processes and a common set of
core values that guide our decisions daily. Each firm is well-established as a leader
in its national business community and is staffed by nationals, thereby providing a
knowledge of local laws and customs which is important to clients undertaking new
ventures or expanding into other countries. Crowe Horwath International member
firms are known for their personal service to privately and publicly held businesses
in all sectors and have built an international reputation in the areas of audit, tax and
advisory services.
Information can be obtained at: www.crowehorwath.net
國富浩華國際為全球十大會計師事務所集團網絡之一，擁有150多家獨立會計師事務所和
諮詢服務公司、650個辦事處遍布全世界100多個國家、及28,000名專業人員和員工。
國富浩華國際的成員所承諾向客戶提供高質素服務、高效率的服務流程、並且遵循一套共
同核心價值和管理理念。成員所均為當地業界翹楚，聘用熟識當地法例和習俗的當地專
才，以協助客戶拓展新業務及新市場。國富浩華國際的成員所在審計、稅務、風險和諮詢
服務領域中均已建立良好聲譽，能夠因應客戶的需要，提供個人化服務。
如欲取得國富浩華國際更多資料，請瀏覽其網站：www.crowehorwath.net
Our People and Contacts 我們的人員
Professional Services 專業服務
Contact Person 聯絡人 Telephone 電話
E-mail 電郵
Audit & Assurance 審計及保證
Ivy Chua 蔡淑蓮
+852 2894 6789
ivy.chua@crowehorwath.hk
Audit & Technical Support 審計及專業技術諮詢支援
Raymond Tsui 徐漢文
+852 2894 6661
raymond.tsui@crowehorwath.hk
Business & Accounting Services 商業及會計服務
Penny Chan 陳寶琴
+852 2894 6896
penny.chan@crowehorwath.hk
Business Operations 業務營運
Pammy Fung 馮珆
+852 2894 6861
pammy.fung@crowehorwath.hk
China Tax, International Tax 中國稅務、國際稅務
Wilson Tam 譚建國
+852 2894 6603
wilson.tam@crowehorwath.hk
Company Secretarial Services, Greater China One-Stop Business Service
Pauline Lau 劉敏兒
+852 2894 6813
pauline.lau@chg.hk
HK IPO 香港上市審計
Charles Chan 陳維端
+852 2894 6828
charles.chan@crowehorwath.hk
Hong Kong Tax, International Tax 香港稅務、國際稅務
Albert Cheung 張源長
+852 2894 6875
albert.cheung@crowehorwath.hk
Internal Control, Corporate Governance & Risk Management
Eddy Yan 殷耀光
+852 2894 6661
eddy.yan@crowehorwath.hk
International Liaison 國際聯繫
Delores Teh 鄭鶯華
+852 2894 6860
delores.teh@crowehorwath.hk
IT Audit & Consultancy 信息系統審計及諮詢
Ester Ip 葉慧敏
+852 2894 6191
ester.ip@crowehorwath.hk
Transaction Advisory 企業諮詢
C S Lam 林長成
+852 2894 6603
cs.lam@crowehorwath.hk
Trust and Estate Planning 信託及財富保障策劃
C Yuen 袁忠
+852 2894 6875
chung.yuen@crowehorwath.hk
US Listing Audit 美國上市審計
Sharon Sum 沈玉芬
+852 2894 6603
sharon.sum@crowehorwath.hk
公司秘書服務 、大中華區一站式商業服務
企業內部監控、公司管治及風險管理
Audit | Tax | Advisoy
www.crowehorwath.hk
www.crowehorwath.hk
8