費用清單 (TCSP牌照號碼: TC011201)
一. 正常營運公司：審計及報稅費用（按年營業額階梯）Active Companies: Audit & Tax Fees (By Annual Turnover Tier)
費用包含服務範圍Scope of Services Included
- 編製符合《香港財務報告準則》的法定財務報表Preparation of Statutory Financial Statements in compliance with Hong Kong Financial Reporting Standards (HKFRS)
- 由香港執業資深會計師 (CPA) 進行獨立法定審計Independent Statutory Audit conducted by a Hong Kong Certified Public Accountant (Practising)
- 計算、填妥及遞交利得稅報稅表Computation, completion, and filing of the Profits Tax Return (Form B.I.R.51)
- 計算稅務調整及申報各項法定稅務寬減Tax Computation and claiming of statutory tax allowances/concessions
| 年度營業額階梯Annual Turnover Tier | 審計費用Audit Package | 報稅費用Tax Package | 備註Remarks |
|---|---|---|---|
| 微型企業 / 初創Micro / Start-upUnder HKD $500,000 | HKD $3,999 起From HKD $3,999 | HKD $999 起From HKD $999 | 適合初期冷啟動、跨境電商測試或小型顧問公司Suitable for early-stage cold starts, cross-border e-commerce testing, or small consultancy firms. |
| 小型企業 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 | 限制銀行流水單據在 100 筆以內Applicable for bank transactions under 100 entries. |
| 小型企業 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 | 適合已獲首輪融資（Seed/Angel）之穩定營運初創Suitable for stable startups that have secured Seed/Angel rounds. |
| 中型企業Medium EnterpriseHKD $5,000,001 - $10,000,000 | HKD $11,999 起From HKD $11,999 | HKD $1,799 起From HKD $1,799 | 包含基本跨國貿易或基本架構子公司穿透審計Includes basic cross-border trade or standard subsidiary audit verification. |
| 大型企業Large EnterpriseOver HKD $10,000,000 | 個別面議Quoted Separately | 個別面議Quoted Separately | 根據具體業務複雜度、庫存規模及交易量定制Tailored based on specific business complexity, inventory size, and transaction volume. |
二. 基礎會計理帳服務（可選外加項目）Bookkeeping & Accounting Services (Optional Add-on)
若客戶無法自行提供符合審計標準的資產負債表（Balance Sheet）及試算表（Trial Balance），本公司可提供代辦理帳服務：If the client cannot provide a Balance Sheet and Trial Balance that meet audit standards, we offer bookkeeping services:
理帳費用Bookkeeping Fee
HKD $1,200 起 / 月（按銀行流水單據量及發票數量按季 / 按年結算）From HKD $1,200 per month (billed quarterly or annually based on the volume of bank statements and invoices).
服務包含Service Scope
輸入會計憑證、分類帳、編製資產負債表及損益表，直通 CPA 審計對接，免除客戶重覆補件的煩惱。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. 備註及條款Terms & Conditions
基礎報價限制Base Fee Assumptions
上述所有審計報價均以客戶能提供結構完整、帳目平衡的會計帳目（包括傳票、銀行對帳單、銷售發票及採購收據）為前提。若在審計過程中發現客戶帳目嚴重不平、原始憑證大量缺失，本公司保留調整審計費用或加收會計理帳費用的權利。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.
特殊行業溢價Premium for High-Risk or Complex Industries
針對業務涉及 Web3、加密資產交易、去中心化金融（DeFi）、多國多幣種跨境清算、或涉及複雜集團合併報表（Consolidation）的企業，由於核數程序與合規風險極高，最終審計費用將在上述階梯價基礎上，視乎個案複雜度產生 30% 至 50% 的專業合規溢價。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.
逾期申報與罰款免責Late Filing Penalties & Disclaimer
客戶必須在收到稅務局利得稅報稅表（Profits Tax Return）或本公司發出文件清單後的 30 天內 提供全套審計資料。如因客戶延誤提供單據、未及時結清審計費用，導致未能趕及在稅務局法定限期（或稅務代表聯合延期計劃期限）前遞交，因而引致的政府罰款、法院傳票或加徵稅款，本公司概不承擔任何法律與經濟責任。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.
