Newsletter
April 2012
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.
Content
Social Insurance Contribution Requirements for Foreigners Working in China
Hong Kong Budgetary Review – 2012/13
1-2
3-4
CPA Australia’s CPA Congress 2011 5
Roadshow in the UK - “Think Asia, Think Hong Kong” 5
HKICPA QP Case Analysis Competition 2011
5
HKICPA Annual Award & Graduation Dinner 2011
5
CH International 2011 Annual Meeting
6
Seminar on Chinese Accounting and Tax System
6
Crowe Horwath China Seminar 6
HKTDC’s 12th Hong Kong Forum
7
8th China International SME Fair and China-Thailand SME Fair
7
Career Talks at Various Universities 8
Community Involvement
8
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
Audit | Tax | Advisoy
www.crowehorwath.hk
Newsletter
April 2012
Social Insurance Contribution Requirements for Foreigners Working in China
In late 2010, China unveiled the new
Social Insurance Law with an aim to
strengthen the administration of social
insurance funds and facilitate labour
mobility. The new law, which took
effect from 1 July 2011, has attracted
a lot of attention as it introduced a
new provision on the participation
of foreigners in the social insurance
scheme. With the extension of the
social insurance scheme to cover
foreign employees for the first time, the
Ministry of the Human Resources and
Social Security (“MHRSS”) issued two
important circulars to provide guidance
on enforcement. These include:
Interim Measures for Social
Insurance System Coverage of
Foreigners Working within the
Territory of China dated 6 September
2011 (Decree No.16)
Notice Clarifying Certain Issues
Regarding the Participation in
the Social Insurance Scheme by
Foreigners Working in China dated
2 December 2011 (Decree No. 113)
Audit | Tax | Advisoy
It is important to note that participation
in China’s social insurance scheme has
become a mandatory requirement for
foreigners who meet the conditions for
contributions since 15 October 2011.
Affected employers and employees
should take immediate steps to
comply with the new registration and
contribution requirements so as to
avoid penalties and/or late payment
surcharges.
This article highlights the salient
provisions of the new rules and the
general compliance procedures.
Salient points
Foreigners lawfully working in
China are required to participate in
China’s social insurance scheme that
covers five types of social insurance
contributions, i.e. basic pension
insurance, basic medical insurance,
work-related injury insurance,
unemployment insurance and
maternity insurance.
The rules apply to all foreign
nationals who possess employment
permits, including Employment
Permit for Foreigners, Foreign
Expert Certificate, or Resident
Foreign Correspondent’s Press
Card, Resident Permit for Foreigners
and Permanent Residence Permit
of Foreigners. Foreign nationals
dispatched by overseas employers
to work in their branches or
representative offices in China (i.e
host entities) are also required to
participate in the social insurance
scheme.
All affected employers, host entities
and foreign employees should make
social insurance contributions in
accordance with the rules starting
from 15 October 2011 or upon
commencement of employment in
China, whichever is later.
Affected employers and host entities
should perform social insurance
registration for the foreign employees
within 30 days from the date of
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April 2012
submission of employment permit
applications. For affected foreign
employees who meet the conditions
for registration after obtaining work
permit in 2011, registration should be
made by employers and host entities
on or before 31 December 2011 to
avoid penalties and/or surcharges.
Foreign nationals from countries
that have concluded totalisation
agreements with China could be
exempted from making social
insurance contributions that are
covered in such agreements. To
date, China has only concluded
totalisation agreements with
Germany (covering pension and
unemployment) and South Korea
(covering pension only). Since such
totalisation agreements do not cover
all five types of social insurance
contributions in China, affected
nationals from Germany and South
Korea are still required to make
contributions in China for insurance
types that fall outside the scope of
the agreements. Affected foreign
nationals who would like to apply
for protection under the totalisation
agreements should submit a copy of
the Certificate of Coverage from their
home countries within 3 months upon
receipt of employment permits in
China.
Since employees from Hong Kong,
Macau and Taiwan are subject to
special regulations under Decree
[2005] No.26 issued by the MHRSS
in June 2005, there remains
uncertainty over the applicability of
the new rules on such employees.
We understand that the local social
security bureaus in certain cities
have started to apply the new
registration and contribution rules
for foreign nationals on Hong Kong,
Macau and Taiwan employees while
other cities have not yet imposed
such requirements.
In view of the retroactive effect of the
above rules, affected employers, host
entities and foreign employees in China
should take immediate action to ensure
that they comply with the registration
and contribution requirements. They
should also take note of the costs
and administrative implications, the
differences in contribution rates across
different cities in China as well as other
Enterprise and Individual Income Tax
implications associated with the new
contribution requirements.
For more information about the new
social insurance rules, please contact
our PRC tax team.
Social insurance contributions should
be made in RMB and the exact
contribution rates and base are
determined by the local authorities.
Foreigners who participate in the
scheme are assigned social security
numbers and given social security
cards to enjoy prescribed benefits
under the scheme once the qualifying
conditions are met.
A penalty from one to three times
of the outstanding social insurance
contributions and a daily surcharge
of 0.05% could be imposed for late
payment based on the outstanding
amount from the payment due date.
Audit | Tax | Advisoy
www.crowehorwath.hk
2
Newsletter
April 2012
Hong Kong Budgetary Review – 2012/13
Government Surplus Leads
to Return of Wealth to the
Community
On 1 February 2012, Mr John Tsang,
the Financial Secretary (“FS”) of
Hong Kong, presented the Budget
for the fiscal year 2012/13 against
the background of global economic
uncertainty and rising inflationary
pressures. Despite fluctuating
economic and financial conditions, the
FS was able to announce a projected
consolidated surplus of HK$66.7 billion
for 2011/12, which far exceeds the
originally forecast deficit of HK$8.5
billion. A small deficit of HK$3.4 billion
is forecast for 2012/13. In response to
calls from the community for tax relief
measures, the FS announced a series
of “one-off” concessions in form of tax
and fee waivers to salaries tax payers
and businesses.
In general, the Budget provides
reasonable financial relief to the middle
income group, small and medium
sized enterprises (“SMEs”) and new
businesses. It would be better received
than the last one even though there is
no cash payment this time.
Encouraging
New Business
The various measures proposed by the
FS to encourage new business and
company are set out in Sch. (1)(a) and
(c) below.
Providing
Assistance to SMEs
The FS also provides financial
assistance to the existing SMEs, as set
out in Sch. (1)(b), (2), and (3)(a).
increase in various personal allowances and extension of home loan interest
deductions etc. Please refer to Sch. (2), (4)(a) and (c).
Clamping
Down on Property Speculation
The government continues to enforce the Special Stamp Duty introduced on 20
November 2010 as a powerful measure to clamp down on property speculation
despite rumour of abolition in view of quiet property market, Sch. (6)(a).
Planning
for Long Term Development
Although the Budget should be well received by the middle income group as it
provides reasonable financial relief to them, it fails to look forward to improving
Hong Kong’s competitiveness in the financial industry which has now become our
most important industry. In a survey published last year, Hong Kong ranked first
in business competitiveness worldwide. However, Shanghai is moving up fast and
could overtake Hong Kong in less than 10 years if we are satisfied with what we
have achieved, especially when foreign exchange control is uplifted in China. Also,
the rise of Hong Kong in the ranking last year could be a result of the financial
turmoil in the US and debt crisis in Europe. Given that Singapore also has strong
economic fundamentals and has in some areas surpassed Hong Kong according to
certain economic indicators, the Hong Kong Government should develop long-term
measures to enhance international competitiveness and economic resilience.
Please note that the budget proposal is subject to review and amendment before
enactment.
Schedule
of Budget Proposals- 2012/13
(1) Business
(a) Waiver of business registration fees for 2012/13
(b) 50% reduction of charges for import and export declarations
(c) Abolition of capital duty levied on local companies
(2) Rates
Waiver of rates for 2012/13, subject to a ceiling of $2,500 per quarter for each rateable property.
(3) Profits Tax
(a) Reduction of Profits Tax for 2011/12 by 75 %, subject to a ceiling of HK$12,000.
The reduction will be reflected in the taxpayer’s final tax payable for 2011/12
(b) Profits Tax rate will remain unchanged as follows:
Reducing the Financial
Burden of the Middle Income
Group
Middle income group would benefit the
most from the Budget. Relief measures
include reduction in tax for 2011/12,
Audit | Tax | Advisoy
2011/12 and 2012/13
Companies
Unincorporated businesses
(sole proprietorships and partnerships)
16.5%
15%
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Newsletter
April 2012
(4) Salaries Tax and Personal Assessment
(a) Reduction of Salaries Tax and Tax under Personal Assessment for 2011/12 by
75%, subject to a ceiling of HK$12,000. The reduction will be reflected in the
taxpayer’s final tax payable for 2011/12.
(b) Salaries Tax is computed on the basis of the lower of standard rate (at 15%
without allowances) on net assessable income or at progressive rates (after
deduction of allowances) on net chargeable income:
Progressive rates
2%
Next $40,000 at
7%
Next $40,000 at
12%
Balance at
17%
Standard rate
15%
(c) Personal Allowances and Deductions
2011/12
HK$
Proposed
2012/13
HK$
Basic Allowance
108,000
120,000
Married Person’s Allowance
216,000
240,000
Child Allowance (each of the 1st to 9th child)
- year of birth
- other years
120,000
60,000
126,000
63,000
Dependent Brother/ Sister Allowance (each)
30,000
33,000
36,000
38,000
18,000
19,000
36,000
38,000
18,000
19,000
108,000
120,000
60,000
66,000
Self-education Expenses
60,000
60,000
Elderly Residential Care Expenses
72,000
76,000
100,000
10 years
100,000
15 years
12,000
15,000
35%
35%
Allowances
Dependent Parent/ Grandparent Allowance (each)
- aged 60 or above or is eligible to claim an
allowance under the Government’s Disability
Allowance Scheme
- aged 55 or above but below 60
Additional Dependent Parent/ Grandparent
Allowance (each)
- aged 60 or above or is eligible to claim an
allowance under the Government’s Disability
Allowance Scheme
- aged 55 or above but below 60
Single Parent Allowance
Disabled Dependent Allowance
under the Mandatory Provident Fund
Schemes Ordinance will be increased
to $25,000 with effect from 1 June
2012. Hence, the maximum amount of
deductible contributions is $14,500 for the
year of assessment 2012/13 and $15,000
for the year of assessment 2013/14
onwards.
(5) Property Tax
Property Tax rate will remain
unchanged at 15% for 2012/13.
2011/12 and 2012/13
First $40,000 at
* The maximum level of relevant income
(6) Stamp Duty
(a) Stamp Duty on property
transactions will remain unchanged,
maximum rate being 4.25% and
Special Stamp Duty ranging from
5% to 15% will continue to apply
to sales proceeds of a residential
property purchased on or after 20
November 2010 and disposed within
24 months.
(b) Stamp Duty on stock transactions
will remain the same being 0.2%.
Deductions (maximum limits)
Home Loan Interest
(Number of years of deduction)
Mandatory Contributions to Recognized
Retirement Schemes*
Approved Charitable Donations
(cap based on assessable income)
Audit | Tax | Advisoy
www.crowehorwath.hk
4
Newsletter
April 2012
CPA Australia’s CPA Congress 2011
We were the gold sponsor for CPA
Congress 2011, a CPA Australia’s
flagship annual gathering event for
finance, accounting and business
professionals, held on 14 October
2011 in Hong Kong. Our Co-Chairman
Mr Paul Chan and Director Ms Pammy
Fung also attended the event.
The theme of the Congress was
“Strength Through Experience”. It
was aimed at reflecting the collective
advocacy of CPA Australia members
and the significant influence of
professional accountants brought
to the rapidly changing global
economy. The event brought together
international thought leaders from
business, government, academia and
the community with coverage of an
extensive range of topics, case studies
and practical solutions.
Our Director Ms Pammy Fung (right) receiving the
souvenir from the organizer.
Roadshow in the UK - “Think Asia, Think Hong Kong”
Mr Wilson Tam (right) addressing the visitor’s
enquiries.
We sponsored the “Think Asia, Think
Hong Kong” showcase organized by
the Hong Kong Trade Development
Council held in London and Leeds
respectively in the UK on 13 and 14
HKICPA QP
Case Analysis
Competition 2011
We were the platinum internship
sponsor for the Qualification
Programme (QP) Case Analysis
Competition 2011 organized by the
Hong Kong Institute of Certified Public
Accountants.
As an internship sponsor, we will
Audit | Tax | Advisoy
September 2011. Our Co-Chairman
Mr Paul Chan and Executive Director
of Crowe Horwath Tax Services (HK)
Limited Mr Wilson Tam attended
the event. Mr Donald Tsang, Chief
Executive of the Hong Kong Special
Administrative Region of the People’s
Republic of China and over 100
executives and senior management
personnel of various industries from
Hong Kong including banking, legal,
accounting, securities and other
commercial sectors also participated in
the event.
Paul was one of the keynote speakers
of the symposium “Hong Kong: Asia’s
One-Stop Professional Advisory
Services Centre” in London venue
offer one of the winning students
an opportunity to join our summer
internship programme in 2012,
during which the intern will receive
induction and on-the-job training
by our experienced supervisors.
The internship provides useful and
valuable experience for long-term
career development of the student.
The competition is an inter-tertiary
competition and aims at developing
business skills and cultivating
professional judgment of students.
and also a key speaker in Leeds
venue. He delivered a presentation
on “Hong Kong – the International
Platform in Asia”. He also acted as
a panel discussion member in both
venues. Paul’s presentations in London
and Leeds were well received by the
attendees.
We established on-site consultation
booths in both London and Leeds. In
London venue, over 80 attendees
approached our booth. Wilson
responded a variety of visitors’
enquiries mainly relating to investments
in Hong Kong and China, and other
China business and tax issues.
HKICPA Annual
Award & Graduation
Dinner 2011
We also sponsored HKICPA annual
award and graduation dinner held
on 4 November 2011. The Institute
conferred certificates on 2,141 students
who passed the final examination of
the QP and presented top awards and
scholarships to QP candidates and
scholarship recipients on the occasion.
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Newsletter
April 2012
Crowe Horwath International 2011 Annual Meeting
A group photo of delegates attending the Crowe Horwath International 2011 Annual Meeting, Dubai.
Our Co-Chairman Mr Paul Chan,
Co-Chairman and CEO Mr Charles
Chan, Director Ms Ivy Chua,
International Liaison Officer Ms Delores
Teh, and Executive Director of Crowe
Horwath Tax Services (HK) Limited
Mr Wilson Tam attended the Crowe
Horwath International 2011 Annual
Meeting which was first held in Dubai,
the Middle East from 13 to 16 November
2011.
Nearly 180 delegates from 56 countries
gathered in Dubai with the theme of
“Global Brand, Global Mindset”. The
objective was to inspire the Crowe
Horwath International community
to think about ways to increase our
international competitiveness and
to leverage our brand to win more
international business. The annual
meeting had discussions relating
to international taxation, diversified
business cultures and cross-border
business development.
Seminar on Chinese Accounting and Tax System
Our Co-Chairman and CEO Mr Charles Chan (left)
delivering a presentation at a seminar of Sakura
Horwath & Co.
Our Co-Chairman and CEO Mr
Charles Chan gave a presentation of
Chinese accounting and tax system
on 8 December 2011 in Tokyo upon
invitation of our member firm, Sakura
Horwath & Co. The seminar was
well-received and the participants
found that the content was useful and
practical which could help prepare
them for investing and developing
business in China.
During the seminar, Mr Chan gave a
detailed account of the practical issues
for CPA practices in China covering
areas on audit, insolvency and IPO
group restructuring. He also highlighted
the problems facing the prospective
investors in China such as the setting
up of operation, quality control, clients
needs, rules and regulations, cultural
differences, clients’ financial reporting
system and provided suggestions to
address the problems.
Crowe Horwath China Seminar
Our Co-Chairman Mr Paul Chan (3rd left, front row)
posed with Mr Wang Jun and management team
of CHCN.
Audit | Tax | Advisoy
On 8 January 2012, Vice Minister
of Ministry of Finance Mr Wang Jun
visited Crowe Horwath China (CHCN)
and a seminar was held. Our
Co-Chairman Mr Paul Chan at the
seminar discussed our business
co-operation with CHCN. Mr Chan
revealed that we have established
a strategic alliance with CHCN to
win more H-Share business. Our
strategic alliance with CHCN also
helped strengthen the exchange of
the accounting profession between
China and Hong Kong and facilitate the
development of the capital market in
Hong Kong.
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Newsletter
April 2012
HKTDC’s 12th Hong Kong Forum
He continued, “The accounting
profession continues to be an advisor
or risk manager to foreign investor and
to mainland companies venturing into
the international arena. The tightened
compliance requirements of Chinese tax
authorities, convergence of regulatory
standards and requirements, international
co-operation in regulatory matters, as
well as business restructuring will bring
more opportunities to the accounting
profession.”
Our Co-Chairman Mr Paul Chan presentng at the 12th Hong Kong Forum.
(Photo from HKTDC)
Our Co-Chairman Mr Paul Chan
attended the 12th Hong Kong Forum
held in Hong Kong from 29 to 30
November 2011. The 2-day Forum was
organized by the Hong Kong Trade
Development Council. Paul was one of
the keynote speakers for Forum’s Star
Leaders Panel Discussion. He shared
his views on the opportunities for Hong
Kong professionals in the next five
years.
Speaking at the forum, Paul said,
“The launch of the 12th 5-Year Plan
brings China a relatively fast but
stable economic growth with boosting
domestic consumption, modernizing
the service sector and enhancing
regional co-operation within the Pearl
River Delta region. As an international
financial centre and a gateway to the rest
of the world, Hong Kong continues to
play a unique role in China’s economic
development. It also helps China raise its
competitiveness through management
and governance expertise and assists
China to upgrade its professional
services and other service sectors.”
As an annual flagship event of the
Federation of Hong Kong Business
Associations Worldwide, the Forum
provided the latest business and market
information on Hong Kong, China and
Asia in general. It also brought more
business opportunities and contacts
to Federation members through its
wide-ranging programme of panel
discussions, thematic workshops,
networking sessions and optional visits.
It attracted nearly 400 business leaders
from 23 countries to participate in the
event.
8th China International SME Fair and China-Thailand SME Fair
Upon an invitation from the client of
Crowe Horwath (MC) CPA Limited,
Delta Banco, we participated in the
8th China International SME Fair and
China-Thailand SME Fair (CISMEF)
under the name of Crowe Horwath
(MC) CPA Limited. The 8th CISMEF
was held in Guangzhou from 22 to 25
September 2011.
The 8th CISMEF has set up over
5,000 booths for more than 3,000
enterprises from 34 countries and
regions, attracting over 80,000
professional buyers and traders with
the total number of visitors exceeding
Audit | Tax | Advisoy
230,000. The 8th CISMEF also
organized a series of seminars with a
view to enhancing the quality of small
and medium-sized enterprises. The
experts, scholars and representatives
of enterprises from home and abroad
gathered in Guangzhou to explore
opportunities and paths for SME
transformation and upgrading through
exchange and sharing of opinions and
experience.
The 8th CISMEF was co-hosted by
the Ministry of Industry and Information
Technology, the National Development
and Reform Commission, the Ministry
of Finance, the Ministry of Commerce,
the State Administration for Industry and
Commerce, the General Administration
of Quality Supervision, Inspection
and Quarantine, the China Banking
Regulatory Commission, the People’s
Government of Guangdong Province
and the Ministry of Industry of Thailand.
The objective of the fair was to create
a platform to promote the international
transaction, exchange and cooperation
among SMEs in China, Thailand and the
rest of the world.
www.crowehorwath.hk
7
Newsletter
April 2012
Career Talks at
Various Universities
Community Involvement
Crowe Horwath Flying Dragon Team participating in the Rickshaw Race
ACCA Charity Fun Day’s Rickshaw Race
To help raise funds for the needy, we sponsored and formed the Crowe Horwath
Flying Dragon Team to participate in the 15th ACCA Charity Fun Day’s Rickshaw
Race at Chater Road Sunday Pedestrian Precinct, Central on 8 January 2012 with
support of a 40-member Cheering Team. Among the 34 participating rickshaw race
teams, our team ranked the 11th with a record of 1:00.35.
Our Senior Manager of Technical Department Mr
Edmund Li presenting to the students at The Hong
Kong Polytechnic University.
We held a series of career talks in
four local universities, namely City
University of Hong Kong, Hong Kong
Baptist University, The Hong Kong
Polytechnic University and Lingnan
University, from 18 October to 1
December 2011 to promote the work
of accounting profession and the job
opportunities in our company. Our
Directors Ms Ivy Chau, Mr Kenneth
Lau, Senior Manager of Human
Resources Ms Rosina Ho and Senior
Manager of Technical Department
Mr Edmund Li met the teaching staff
and final year students in accounting
discipline to introduce our company to
them during the career talks.
Mr Li gave a presentation to highlight
the operation, organizational structure,
career development and professional
training of our company in the visited
universities. A question-and-answer
session was also conducted for some
job vacancies and the recruitment
exercise of our company.
Audit | Tax | Advisoy
World
Kidney Day at Hong Kong
Our Co-Chairman and CEO Mr Charles Chan (8th left, rear row) participated in
the event of World Kidney Day at Hong Kong organized by Hong Kong Kidney
Foundation (HKKF) at Chuk Yuen (South) Estate, Wong Tai Sin on 5 February 2012.
Free blood pressure testing was offered to the estate residents. Mr Chan is the
governor of the Foundation. HKKF is a non-profit making organization which provides
medical treatment, services and assistance to kidney patients, as well as promotes
the awareness and prevention of kidney diseases through public education.
Sponsoring
Village Schools in Shanxi
From September 2011 onward, we have pledged to sponsor the Ming De School’s
projects, namely Ming De Library and Ming De Book Corner in Shanxi, under
Green Field Foundation Limited for three years. Up till now, four village schools
have co-operated to set up Ming De book corners and the first batch of over 1,200
sponsored books have already been delivered to these schools.
With the establishment of Ming De Book Corner situated at the radiant zone of the
centre library, the classroom book corners were set up through collaboration with
the schools to cultivate students’ interest in reading.
www.crowehorwath.hk
8
About Crowe Horwath International
For more information,
please contact:
國富浩華國際簡介
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
34/F The Lee Gardens,
33 Hysan Avenue,
Causeway Bay, Hong Kong
香港 銅鑼灣 希慎道33號 利園34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
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
China Liaison 中國聯繫
Charles Chan 陳維端
+852 2894 6828
charles.chan@crowehorwath.hk
China Tax 中國稅務
Wilson Tam 譚建國
+852 2894 6603
wilson.tam@crowehorwath.hk
Company Secretarial Services 公司秘書服務
Alice Leung 梁思敏
+852 2894 6813
alice.leung@chg.hk
Computer IT Audit 電腦信息系統審計
Eddy Yan 殷耀光
+852 2894 6661
eddy.yan@crowehorwath.hk
Greater China One-Stop Business Service 大中華區一站式商業服務
Alice Leung 梁思敏
+852 2894 6813
alice.leung@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 香港稅務
Albert Cheung 張源長
+852 2894 6875
albert.cheung@crowehorwath.hk
Human Resources & Recruitment 人力資源及招聘
Pammy Fung 馮珆
+852 2894 6861
pammy.fung@crowehorwath.hk
Information Technology Services 資訊科技服務
Pammy Fung 馮珆
+852 2894 6861
pammy.fung@crowehorwath.hk
Internal Control, Corporate Governance & Risk Management 企業內部監控、公司管治及風險管理
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
International Taxation 國際稅務
Paul Chan 陳茂波
+852 2894 6177
paul.chan@crowehorwath.hk
International Trade Mark Registration 國際商標註冊
Alice Leung 梁思敏
+852 2894 6813 alice.leung@chg.hk
Transaction Services 交易服務
C S Lam 林長成
+852 2894 6857
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
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
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。
Audit | Tax | Advisoy
© 2012 國富浩華（香港）會計師事務所有限公司
www.crowehorwath.hk
www.crowehorwath.hk
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