Kaizen Hong Kong

16/10/2026

U.S. Per Diem Standards for Business Travel Reimbursement

Managing employee travel expense reimbursements can be relatively complex, and companies often face practical challenges in establishing a process that is both standardized and efficient. Common questions include whether providing employees with travel allowances is compliant, whether expenses can be reimbursed when an employee is unable to provide receipts but has proof of payment, and why certain expenses personally incurred by a company’s controlling shareholder or owner cannot simply be treated as reimbursable business expenses and recorded as company expenses.

Under the U.S. tax system, the Internal Revenue Service (IRS) allows companies to use a per diem system to simplify the process of reimbursing employee travel expenses. This article provides an overview of the U.S. employee travel reimbursement per diem standards.

1. What Is Per Diem?

A U.S. per diem allowance is an amount paid to employees to cover lodging, meals, and incidental expenses incurred during business travel. The allowance is generally paid on a daily basis according to established rates and is not treated as an additional benefit or supplemental allowance. Employees are generally not required to submit individual receipts for expenses covered by the per diem; however, they must still provide travel documentation, as required by the company, substantiating the dates, location, and business purpose of the trip in order to satisfy the IRS substantiation requirements applicable to an Accountable Plan.

When a company adopts a per diem reimbursement method, employees generally may not separately claim reimbursement for actual travel expenses that are already covered by the per diem allowance for the same travel period, in order to avoid duplicate reimbursement.

2. What Expenses Are Covered Under Per Diem Standards?

Per diem rates generally fall into the following two categories:

(1) Combined Lodging, Meals, and Incidental Expenses Standard (hereinafter referred to as the Combined Per Diem Standard)
(2) Meals and Incidental Expenses Only Standard (hereinafter referred to as the M&IE Per Diem Standard)

Lodging expenses refer only to the actual cost of accommodations and do not include other charges, such as room taxes or energy surcharges. Meals and incidental expenses (M&IE) include the cost of meals and other incidental expenses, such as room service, laundry, dry cleaning, and pressing, as well as tips paid to service personnel, including restaurant servers and baggage handlers.

When reimbursing employees for business travel expenses, a company may choose to use either type of per diem method. However, self-employed individuals may use only the Meals and Incidental Expenses (M&IE) rate and are not eligible to use the first method, which combines lodging and M&IE into a single per diem rate.

3. How to Properly Apply Per Diem Standards

(1) Compliance With IRS Accountable Plan Requirements

(a) Reimbursed expenses must be directly related to company business and limited to necessary expenses incurred during business travel

Employee travel expenses must be directly connected with business activities and incurred for legitimate business purposes. Personal or non-business expenses incurred during an employee’s travel period are not reimbursable. For example, if an employee extends their stay after completing business activities for personal reasons, any expenses incurred during the extended period, including but not limited to lodging, meals, transportation, and related incidental costs, are not eligible for reimbursement and must be paid personally by the employee.

(b) Adequate documentation must be provided

Under a per diem reimbursement arrangement, employees are generally not required to provide receipts for each individual expense. However, employees must still provide travel expense reports documenting relevant information, including but not limited to the business purpose of the trip; specific travel dates and locations; supporting documentation demonstrating the business nature of the travel; lodging records or lodging receipts (if only using the M&IE per diem standard). Self-employed individuals should also maintain similar travel documentation.

Employees must submit their travel substantiation reports to the company within a reasonable period of time, generally within 60 days after the expenses are incurred.

(c) Unused amounts or excess payments must be returned to the company
Any unused per diem amounts or amounts exceeding the applicable standard or approved reimbursement limit are considered non-reimbursable amounts and must be returned to the company within a reasonable period of time.

If a company’s travel reimbursement arrangement fails to satisfy all three core requirements above, the reimbursement arrangement may be treated as a Nonaccountable Plan.

Under IRS rules, amounts paid under a nonaccountable plan may be treated as employee wages and must be included on the employee’s Form W-2. In such cases, the employee may be subject to applicable individual income tax, as well as employee portions of Social Security and Medicare taxes. The company must also fulfill related employer payroll tax obligations, including employer portions of Social Security and Medicare taxes and federal unemployment tax obligations.

(2) Specific Per Diem Rates

Currently, both the IRS and the U.S. General Services Administration (GSA) publish per diem reimbursement standards for business travel. These two systems differ in their application methods and rate structures. U.S. companies may select the appropriate method based on their business operations and travel management requirements.

(a) IRS High-Low Substantiation Method Per Diem Rates

The IRS allows companies to use the High-Low Substantiation Method as a simplified method for calculating employee business travel per diem allowances.

Under this method, companies do not need to determine the specific per diem rate for every individual travel location. Instead, the IRS establishes two categories: High-cost localities; and
All other localities. Different daily rates apply depending on the category.

According to the latest IRS guidance under Notice 2025-54, for travel expenses paid or incurred beginning October 1, 2025, the following rates may apply:

See the figure:

*The specific list of high-cost localities is determined annually by the IRS. Companies should refer to the relevant IRS guidance to confirm applicable locations.

(b) GSA Locality-Based Per Diem Rates

Unlike the IRS High-Low Method, the GSA per diem system provides more detailed rates based on specific geographic locations within the continental United States (CONUS, including the 48 contiguous states and the District of Columbia). Companies may visit the GSA website: https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs, and search for the applicable per diem rates by entering the specific city or county where the employee is traveling. For locations not specifically listed in the GSA rate table, companies may apply the standard CONUS rates: Lodging per diem: $110 per day; M&IE per diem: $68 per day

(c) Regardless of whether a company applies the IRS High-Low Method or GSA locality-based per diem rates, the amount paid to employees must be equal to or less than the applicable standard. Any amount exceeding the applicable limit must be treated in accordance with applicable tax rules.

(3) How to Calculate Per Diem Rates

When calculating employee travel per diem payments, companies cannot simply apply the same daily rate for every travel day. Under IRS rules, the M&IE portion of the per diem allowance for the first and last day of travel is limited to 75% of the applicable daily rate. Full travel days in between are reimbursed at 100% of the applicable rate.

Assume a company uses the Combined Per Diem Standard and applies the IRS High-Low Method. Employee A travels to Los Angeles, California from November 3, 2025, through November 6, 2025, to attend a trade exhibition. On November 26, 2025, Employee A submits a travel expense report in accordance with the company’s Accountable Plan requirements, including documentation supporting the travel dates, location, and business purpose.

According to the latest IRS High-Low Method rates, Los Angeles qualifies as a high-cost locality. The applicable rates are: Combined Per Diem Standard: $319/day; M&IE Per Diem Standard: $86/day. Employee A receives a total per diem allowance of $1,000. The calculation is as follows:

See the figure:

参考信息：
https://www.irs.gov/pub/irs-drop/n-25-54.pdf
https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs
https://www.irs.gov/pub/irs-regs/perdiemfaq%26a.prn.pdf
https://www.irs.gov/publications/p15

If you need assistance or wish to obtain more information, please visit our official website at www.kaizencpa.com or contact us through the following methods:
E: [email protected] T: +852 2341 1444
M: +852 5616 4140, +86 1521 9434 614
WhatsApp/Line/WeChat: +852 5616 4140

16/10/2026

美國員工差旅報銷Per Diem標準

在公司管理中，員工差旅報銷的管理方式通常較為複雜，公司在實務中常常面臨如何實現規範化與高效化處理的問題。同時，公司也常會產生一些疑問，例如：發放差旅津貼是否合規、員工無法提供發票但僅有付款記錄是否可以報銷，以及實際控制人或公司股東自身的相關支出為何不能直接作為報銷入帳等。

在美國稅務體系下，美國國稅局（IRS）允許公司透過每日津貼制度（Per Diem）來簡化差旅費用的報銷與管理流程，文章接下來將為您簡單介紹美國公司員工的差旅報銷Per Diem標準。

一、 什麼是每日津貼（Per Diem）？

美國每日津貼是支付給員工的用於支付出差期間的住宿、餐飲和雜項開支的補助。該津貼通常按照既定標準逐日發放，並不作為額外福利或補充性補貼。員工無需再就此提供額外收據進行報銷，但仍需按照公司要求提交能夠證明出差時間、地點及商務目的的差旅記錄，以符合IRS對Accountable Plan的核實要求。

在採用 Per Diem 制度的情況下，員工一般不得就同一出差期間再次報銷已包含在每日津貼範圍內的實際差旅費用，以避免重複報銷。

二、 每日津貼標準包含哪些費用？

每日津貼標準分為以下兩類：

1、 住宿費 + 餐飲及雜項費用綜合標準（以下簡稱，綜合標準津貼）

2、 僅餐飲及雜項費用標準（以下簡稱，M&IE標準津貼）

住宿費用僅指實際住宿本身的費用，不包括客房稅或能源附加費等其他費用。餐飲及雜項費用包括餐飲支出及其他零星費用，涵蓋餐食、客房服務、洗衣、乾洗及熨燙費用，以及為服務人員支付的小費，例如餐廳服務員和行李搬運員等。

公司在報銷員工差旅費用時，可以選擇使用任一類型的日津貼方法進行補助，需要注意的是，自僱人士（Self-employed）僅可使用M&IE標準津貼，不適用於第一種的綜合標準津貼。
三、 如何規範使用每日津貼標準

1、 符合 IRS 合規報銷計畫要求（Accountable Plan）

（1） 報銷費用必須與公司業務直接相關，僅限於因公務出差期間發生的必要支出。

員工差旅期間的個人或非業務費用不得報銷，如員工在完成公務後因個人原因延長停留時間，則該延長期內產生的任何費用（包括但不限於住宿、餐飲、交通及相關附帶費用）均不符合可報銷條件，應由員工自行承擔。

（2） 須提供充分的費用憑證

公司採取每日津貼報銷制度下，雖然員工無需提供實際支付的費用發票，但仍需要提供差旅期間的費用報告，包括但不限於：出差的商務目的，出差的具體日期和地點，出差業務證明以及住宿記錄或住宿發票（如果僅使用M&IE標準津貼）。自僱人士也應保存相同類型的出差記錄。

員工必須在合理的時間範圍內（60天）向公司提交差旅證明的費用報告。

（3） 未使用或超額部分需退回公司

未使用的每日津貼或超過標準/批准額度的部分，均屬於不符合可報銷範圍的金額，必須將超額部分在合理的時間範圍內退還給公司。

若公司的差旅報銷安排未能同時滿足上述的三項核心要求，相關報銷金額可能被視為非合規報銷計畫要求（Nonaccountable Plan）。

根據 IRS 規定，不符合合規報銷計畫要求的報銷金額可能被重新認定為員工工資收入，並計入員工的 W-2 表格。此時，員工需就該部分收入承擔相應的個人所得稅及員工承擔的社會保障稅、聯邦醫療保險稅，公司則需履行相應的僱主工資稅申報及繳納義務，包括雇主部分的社會保障稅、聯邦醫療保險稅以及聯邦失業稅。

2、 具體每日津貼標準費率

目前，IRS與美國總務管理局（GSA）均發布了差旅每日津貼的標準費率。兩者在適用邏輯和費率結構上各有側重，美國公司可根據自身業務性質及差旅管理需求，選擇適用的標準：

（1） IRS“高低標準核實法”每日津貼標準

IRS允許美國公司採用高低標準核實法（High-Low Substantiation Method，以下簡稱“高低標準法”）作為計算員工商務差旅每日津貼的一種簡化方法。
該方法不要求公司逐一查詢每個出差地點的具體費率，而是根據IRS劃分的高成本地區和其他地區，分別適用不同的每日津貼標準。

根據IRS最新發布的 Notice 2025-54，對於自 2025年10月1日開始支付的差旅費用，可按照以下標準計算：

見圖:

*高成本地區的具體範圍由IRS根據年度標準確定，公司可參考IRS發布的相關通知確認適用地區。

（2） GSA地區常規費率每日津貼標準

與IRS的高低簡化法不同，GSA依據美國本土（CONUS，含48個相連州及哥倫比亞特區）的具體地理位置，制定了更為精細的每日津貼標準。公司可透過GSA官網 https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs，輸入具體出差城市或城市或郡縣名稱，精準查詢該地區的適用費率。對於未在GSA費率表中明確列示的地區，則可直接採用標準CONUS費率：住宿費標準津貼每日110美元，M&IE標準津貼每日68美元。

（3） 無論公司選擇IRS高低標準法費率還是GSA地區津貼標準費率，支付的每日津貼必須等於或低於公司所採用的適用標準。如支付超過規定限額的部分，應按照相關稅務規定進行納稅處理。

3、 如何計算每日津貼標準費率

公司在計算支付員工的差旅每日津貼時，不能簡單按相同費率計算每一天。根據IRS規定，出差首日和最後一天的M&IE標準津貼部分，只能按標準費率的四分之三（75%）支付，中間完整出差日則按100%支付。

假設公司採取的是綜合標準津貼，並選擇IRS的高低標準法費率。公司員工A於 2025年11月3日至2025年11月6日 前往加州洛杉磯參加展會，並在2025年11月26日按照公司Accountable Plan要求，提交了能夠證明出差時間、地點及公務目的等資訊的差旅費用報告。

根據IRS發布的最新高低標準法，洛杉磯屬於高成本地區，綜合標準津貼費用為319美元/天，M&IE標準津貼費用為86美元/天。此次出差員工A獲得1000美元津貼。具體計算過程如下：

見圖:

參考資訊：
https://www.irs.gov/pub/irs-drop/n-25-54.pdf
https://www.gsa.gov/travel/plan-a-trip/per-diem-rates/faqs
https://www.irs.gov/pub/irs-regs/perdiemfaq%26a.prn.pdf
https://www.irs.gov/publications/p15

如果您需要進一步的資訊或協助，煩請您流覽本所的官方網站 www.kaizencpa.com
或透過下列方式與本所聯繫：
電話: +852 2341 1444
手提電話: +852 5616 4140, +86 152 1943 4614
WhatsApp, Line和微信: +852 5616 4140
Skype: kaizencpa
電郵: [email protected]

15/10/2026

China’s Exit-Entry Agency Filing Requirement

According to the Administrative Measures for the Filing of Institutions and Personnel Engaged in Exit and Entry Agency Services jointly issued by the National Immigration Administration of the PRC and the State Administration for Market Regulation, starting from 15 September 2026, entities engaged in exit and entry agency services within China must complete the filing procedures with the exit-entry administration of the public security authority at or above the county level in their respective locations. The entities engaged in exit and entry agency services must complete filing of the following personnel at the same time:
1. The legal representative or person in charge;
2. The management personnel;
3. Staff directly providing exit and entry agency services.

The time limits for completing filing procedures are as follows:
1. Newly established entities shall complete the filing procedures within 15 days from the date of establishment;
2. Entities that have been established and engaged in exit and entry agency services before the effective date of the administrative measures shall complete the filing procedures within 90 days from the effective date of the administrative measures (i.e. 15 September 2026).
3. If an existing entity intends to engage in exit and entry agency services, it shall complete the filing procedures within 15 days from the date of conducting relevant business.

Agencies that fail to complete the filing according to the administrative measures may be fined between RMB20,000 and RMB50,000, ordered to suspend business for rectification, and have their licenses revoked. Those suspected of committing crimes shall be held criminally responsible in accordance with the law.

The information of the filed entry and exit agencies and their personnel who have completed the filing will be published on the filing information disclosure platform of the National Immigration Administration, and the public can search for the information of the filed agencies through this platform.
Website of the platform: https://www.nia.gov.cn/announcement/pub/index.html

KAIZEN Group is equipped with experienced and highly qualified professional consultants and is therefore well positioned to provide professional advices and services in respect of the formation and registration of company, application for various business licences and permits, company compliance, tax planning, audit and accounting in China. Please call and talk to our professional consultants for details.

If you need assistance or wish to obtain more information, please visit our official website at www.kaizencpa.com or contact us through the following methods:
E: [email protected] T: +852 2341 1444
M: +852 5616 4140, +86 1521 9434 614
WhatsApp/Line/WeChat: +852 5616 4140

15/10/2026

中國出境入境仲介服務機構的備案要求

根據中國國家移民管理局及國家市場監督管理總局聯合發佈的《從事出境入境仲介服務的機構和人員備案管理辦法》，自2026年9月15日起，在中國境內從事出境入境仲介服務的機構，須向所在地縣級以上公安機關出入境管理機構辦理備案手續。出入境仲介服務機構同時還須為其以下人員辦理備案手續：
1、 法定代表人或負責人；
2、 管理人員；
3、 直接提供出境入境仲介服務的工作人員。

辦理備案手續的時限要求如下：
1、 新設立的機構，應自設立之日起15日內辦理備案手續；
2、 管理辦法生效之前已設立並從事出入境仲介服務的機構，應自管理辦法生效之日（即2026年9月15日）起90日內辦理備案手續。
3、 已設立的機構擬從事出入境仲介服務的，應自開展相關業務之日起15日內辦理備案手續。

仲介機構未按規定辦理備案的，可處2萬元人民幣以上、5萬元人民幣以下罰款，責令停業整頓、吊銷證照等處罰。涉嫌犯罪的，依法追究刑事責任。

完成備案的出入境仲介服務機構和人員資訊將在國家移民管理局的備案資訊公示平臺上公佈，公眾可以通過該平臺查詢備案機構的資訊。
公示平臺網址：https://www.nia.gov.cn/announcement/pub/index.html

啟源集團擁有經驗豐富的專業團隊，為客戶提供中國公司的籌建、註冊及各類許可證/牌照的申請及後續維護、稅務籌畫及審計服務，有關詳情請諮詢我們的專業顧問。

如果您需要進一步的資訊或協助，煩請您流覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所專業會計師聯繫：
電郵： [email protected], [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140

14/10/2026

Hong Kong Offshore Profits Tax Exemption Assessment

Hong Kong adopts a territorial source principle of taxation. A Hong Kong company is not liable to profits tax on its worldwide profits simply because it is incorporated in Hong Kong. However, the fact that "offshore income of a Hong Kong company is not taxable" does not mean that all overseas income automatically qualifies for exemption.

In the course of providing Hong Kong company tax and compliance services, Kaizen has observed that some businesses still view offshore profits exemption as a matter of whether the contracts, customers and funds are all located overseas, while overlooking the substantive determination of the source of profits and the applicable requirements under the Foreign-sourced Income Exemption (FSIE) regime.

For further details on the application and assessment of offshore profits exemption, please refer to Guide to Offshore Profit Tax Exemption for Hong Kong Companies.

1. Territorial Source Principle: The Legal Basis for the Non-taxation of Offshore Profits

Under section 14 of the Hong Kong Inland Revenue Ordinance (Cap. 112), Hong Kong profits tax is in principle levied only on assessable profits arising in or derived from Hong Kong. Accordingly, non-Hong Kong source profits earned by a Hong Kong company fall, in principle, outside the scope of Hong Kong profits tax, unless other specific charging provisions apply.

It is important to note that the non-taxation of offshore profits does not relieve a company of its accounting, audit and tax reporting obligations.

For a Hong Kong company carrying on substantive business activities, even where all income is derived from overseas, it must still prepare financial statements, undergo audits and fulfil its tax reporting obligations in accordance with the applicable laws and regulations, and provide reasonable explanations and supporting information in respect of its offshore profits claim.

2. Determining Offshore Profits: The Key Is Where the Profit-generating Activities Take Place

The Hong Kong Inland Revenue Department determines, in accordance with Departmental Interpretation and Practice Notes No. 21 (DIPN 21) and relevant judicial precedents, what business activities an enterprise actually carried out to earn the relevant profits and where those activities took place.

For trading companies, the process of concluding purchase and sale contracts, transaction negotiations and related business activities are usually important factors in determining the source of profits. For service companies, the place where the services are actually performed is of primary consideration.

For example, where a Hong Kong trading company purchases goods from Mainland China and sells them directly to European customers, the fact that the goods do not pass through Hong Kong and that both the customers and suppliers are located overseas is not, in itself, sufficient to establish that the relevant profits are wholly sourced outside Hong Kong.

The Inland Revenue Department may still further examine where activities such as customer development, acceptance of orders, price negotiations and contract performance actually took place.

Accordingly, whether a Hong Kong company maintains an office or employs staff, or whether goods pass through Hong Kong, is not a set of statutory conditions that must all be satisfied for exemption. The real question is the role those activities played in generating the profits.

Kaizen recommends that businesses properly retain purchase and sales contracts, orders, logistics documents, business correspondence and records of the relevant personnel's performance of their duties in light of their actual business processes, so as to ensure that the offshore profits claim is supported by complete and consistent evidence.

3. FSIE: Separate Assessment of Offshore Income and Economic Substance

Hong Kong has implemented the Foreign-sourced Income Exemption (FSIE) regime since 2023 and further expanded its application to disposal gains in respect of relevant assets in 2024. The regime primarily targets specified foreign-source income received in Hong Kong by members of qualifying multinational enterprise groups, including dividends, interest, intellectual property income and disposal gains in respect of relevant assets. It should be emphasized that the traditional territorial source principle and the FSIE economic substance requirement are two distinct legal tests. The former concerns where profits are generated, while the latter requires enterprises that meet the applicable conditions to satisfy the corresponding exemption requirements in respect of the specified foreign-source income.

For pure equity holding entities, the FSIE regime provides relatively simplified economic substance requirements. For non-pure equity holding entities, it is generally necessary to assess their specified economic activities, qualified personnel and operating expenditure in Hong Kong.

It is worth noting that shareholder loans may affect the qualification of a pure equity holding entity. For example, where a Hong Kong holding company provides a shareholder loan to an overseas subsidiary, even if the loan bears no interest, this may result in the company being unable to apply the simplified economic substance requirements for pure equity holding entities. That said, economic substance is not the only exemption route under the FSIE regime. Certain income may also qualify for participation exemption or other statutory relief arrangements, which must be assessed separately according to the nature of the income.

4. Tax Risks Where an Offshore Claim Is Rejected

The Hong Kong Inland Revenue Department has the power to require enterprises to submit information and provide explanations in respect of offshore profits claims. If a claim is not accepted, the enterprise may be required to pay profits tax on the relevant profits and may face additional assessment. Under section 60 of the Inland Revenue Ordinance, the Inland Revenue Department may generally make an assessment or additional assessment for the past six years of assessment; where fraud or willful evasion is involved, the period may be extended to ten years.

In addition, where an enterprise submits incorrect tax returns, understates profits or otherwise breaches tax requirements, penalties may be triggered. In particular, the additional tax under section 82A may be up to three times the amount of tax undercharged. However, the rejection of an offshore claim does not, in itself, necessarily constitute an offence, and whether a penalty is imposed still depends on the specific facts and statutory conditions.

The Hong Kong territorial source principle of taxation offers cross-border businesses an attractive tax environment, but the non-taxation of offshore profits is not an unconditional benefit. With the implementation of the FSIE regime, tax compliance for Hong Kong companies is no longer confined to the traditional determination of the source of profits; it also requires a comprehensive analysis taking into account the nature of the income, the group structure and economic substance requirements.

Kaizen recommends that businesses, when establishing or adjusting a Hong Kong company structure, consider the source of profits, actual business activities and relevant tax obligations at the same time, so as to apply the Hong Kong tax system lawfully while reducing subsequent tax disputes and cross-border compliance risks.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: [email protected]
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ Wechat: +852 5616 4140
Skype: kaizencpa

KAIZEN CPA LIMITED provides Audit , Accounting, Tax Advisory, Hong Kong Company Formation, Offshore Company Registration, China Company Formation, Trademark Registration, Tax Service.

14/10/2026

香港公司離岸利潤的稅務認定

香港採用地域來源徵稅原則，香港公司並非因註冊於香港而須就其全球利潤繳納利得稅。然而，“香港公司離岸收入無需繳稅”並不意味著所有境外收入均可自動獲得免稅待遇。

启源在為客戶提供香港公司稅務及合規服務的過程中發現，部分企業對離岸利潤的理解仍停留在合同、客戶及資金均位於境外即可免稅的層面，而忽略了利潤來源地的實質認定及外地收入豁免徵稅機制（FSIE）的適用要求。

關於更多離岸利潤免稅的申請認定詳情請參閱香港公司離岸利潤免稅指南。

一、 地域來源原則：離岸利潤不徵稅的法律基礎

根據香港《稅務條例》（第112章）第14條，香港利得稅原則上僅對在香港產生或得自香港的應評稅利潤徵稅。因此，香港公司取得的非香港來源利潤，在不適用其他特別徵稅規定的情況下，原則上不屬於香港利得稅的徵稅範圍。

需要注意的是，離岸利潤不予徵稅，並不等同於公司無須履行會計、審計及報稅義務。

對於開展實際經營活動的香港公司，即使全部收入來自境外，仍須按照適用法規編制財務報表、進行審計及履行稅務申報義務，並就離岸利潤申索提供合理解釋及支援性資料。

二、 離岸利潤認定：核心在於創利活動發生地

香港稅務局依據《部門解釋及實踐說明第21號》（DIPN 21）及相關司法判例，判斷企業為賺取相關利潤實際從事了哪些經營活動，以及這些活動在何處進行。

對於貿易企業，採購及銷售合同的訂立過程、交易談判及相關經營活動，通常是判斷利潤來源的重要因素；對於服務企業，則需要重點考慮服務的實際履行地點。

例如，香港貿易公司向中國內地採購商品，並直接銷售給歐洲客戶。雖然貨物未經過香港，客戶及供應商亦均位於境外，但這些事實本身並不足以證明相關利潤完全來源於香港以外。

稅務局仍可能進一步審查客戶開發、訂單接受、價格談判及合同執行等活動的實際發生地點。
因此，香港公司是否設有辦公室、雇員，或貨物是否經過香港，並非一套必須同時滿足的法定免稅條件。真正需要判斷的是有關活動在利潤形成過程中所發揮的作用。

启源建議企業應結合實際業務流程，妥善保存採購及銷售合同、訂單、物流單據、業務往來郵件及相關人員履職記錄，確保離岸利潤申索具有完整且相互一致的證據支持。

三、 FSIE：離岸收入與經濟實質的獨立判斷

香港自2023年起實施外地收入豁免徵稅機制（FSIE），並於2024年進一步擴大相關資產處置收益的適用範圍。該制度主要針對符合條件的跨國企業集團成員在香港收取的特定外地來源收入，包括股息、利息、智慧財產權收入及相關資產處置收益。需要強調的是，傳統地域來源原則與FSIE經濟實質要求屬於兩項不同的法律判斷。前者關注利潤在哪裡產生，後者則要求符合適用條件的企業，就有關指明外地收入滿足相應豁免要求。

對於純股權持有實體，FSIE設有相對簡化的經濟實質要求；對於非純股權持有實體，則通常需要評估其在香港從事的指定經濟活動、合資格人員及經營支出等情況。

值得注意的是，股東貸款可能影響純股權持有實體的資格。例如，香港控股公司向境外子公司提供股東貸款，即使該貸款不計收利息，也可能導致其不能適用純股權持有實體的簡化經濟實質要求。不過，FSIE並非僅提供經濟實質一種豁免途徑。部分收入還可能適用參股豁免或其他法定寬免安排，鬚根據收入性質分別判斷。

四、 離岸申索被拒的稅務風險

香港稅務局有權要求企業就離岸利潤申索提交資料及作出解釋。若相關申索未被接受，企業可能需要就有關利潤繳納利得稅，並面臨補加評稅。根據《稅務條例》第60條，稅務局一般可就過去六個課稅年度作出評稅或補加評稅；涉及欺詐或故意逃稅的，期限可延長至十年。

此外，如企業涉及提交不正確報稅表、少報利潤或其他違反稅務規定的行為，還可能觸發相關處罰。其中，第82A條規定的額外稅最高可達少徵稅款的三倍。但離岸申索被拒本身並不當然構成違法，是否處罰仍取決於具體事實及法定條件。

香港地域來源徵稅原則為跨境經營企業提供了具有吸引力的稅務環境，但離岸利潤不予徵稅並非一項無條件優惠。隨著FSIE制度的實施，香港公司的稅務合規已不再局限于傳統利潤來源地判斷，還需結合收入性質、集團結構及經濟實質要求進行綜合分析。

启源建議企業在設立或調整香港公司架構時，同步考慮利潤來源、實際經營活動及相關稅務義務，在合法適用香港稅制的同時，降低後續稅務爭議與跨境合規風險。

如果您需要進一步的資訊或協助，煩請您流覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所聯繫：
電郵： [email protected]
電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

KAIZEN CPA LIMITED provides Audit , Accounting, Tax Advisory, Hong Kong Company Formation, Offshore Company Registration, China Company Formation, Trademark Registration, Tax Service.

13/10/2026

日本工傷保險 – 二次健康診斷等補助

在基於勞動安全衛生法開展的定期健康診斷中，最近一次的健康診斷結果顯示，在腦部、心臟部位相關的項目裡出現異常的工傷勞動者，可接受二次健康診斷等補助（日文“二次健康診断等給付”）。

本指引中，啓源將參照日本厚生勞動省資料，簡要介紹日本工傷保險制度中的二次健康診斷等補助，提供給啓源的現有客戶及潛在客戶作參考。另外，本所可提供日本社會保險加入及工資計算之服務，如有需要，可進一步聯繫本所專業顧問。

一、 補助條件

接受二次健康診斷等補助的勞動者應同時滿足下列3項條件。

1、 最近一次的健康診斷（以下簡稱為“一次健康診斷”）結果異常

一次健康診斷的結果，在血壓檢查、血脂檢查、血糖檢查、腰圍檢查或BMI（肥胖度）測定所有檢查項目中，顯示為“異常”。

如一次健康診斷的負責醫師對上述檢查項目得出“無異常”意見，但基於勞動安全衛生法選任的產業醫生（日文“産業医”）在結合勞動者工作環境後出具“異常”意見，則以產業醫生的意見為准。

2、 無腦部、心臟部位疾病

如在一次健康診斷或其他機會，被醫生診斷出存在腦部、心臟部位疾病，則無法接受二次健康診斷等補助。

3、 並非工傷保險的特別加入者

特別加入者自行安排健康診斷，因此無法接受二次健康診斷等補助。

二、 補助內容

二次健康診斷等補助並非直接向符合條件的勞動者支付補助金，而是通過實物補助的形式實施，具體包括二次健康診斷及特定保健指導。

1、 二次健康診斷

二次健康診斷是以把握勞動者腦血管及心臟狀態的檢查，具體包括下列檢查：

(1) 空腹血脂檢查：採取空腹時血液，排除進食影響後，基於血液中低密度脂蛋白膽固醇（LDL-C）、高密度脂蛋白膽固醇（HDL-C）、中性脂肪（TG）的含量測定血脂。
(2) 空腹血糖值檢查：採取空腹時血液，排除進食影響後，測定血液中葡萄糖含量。
(3) 糖化血紅蛋白（HbA1C）檢查：進食不帶來臨時影響，測定糖化血紅蛋白含量占比以顯示過去1~2個月的平均血糖值。
(4) 心電圖運動負荷試驗或胸部超聲檢查：通過讓受檢者上下樓梯加重心臟負擔以計測心電圖（心電圖運動負荷試驗）；通過超聲波探測器調查心臟狀態（胸部超聲檢查）。
(5) 頸部超聲檢查：通過超聲波探測器調查進入腦部的動脈血管的狀態。
(6) 微量蛋白尿檢查：測定尿液中蛋白含量的精密檢查（僅限在一次健康診斷的尿蛋白檢查結果呈現疑陽性或弱陽性時）。

2、 特定保健指導

特定保健指導是為了預防勞動者心腦疾病的發生，基於二次健康診斷的結果，由醫生或保險醫生向該勞動者提供面對面保健指導，具體包括以下內容：

(1) 營養指導：關於攝入合適範圍卡路里等飲食生活方面的指導。
(2) 運動指導：關於所需運動的指導。
(3) 生活指導：關於飲酒、吸煙、睡眠等生活習慣方面的指導。

值得注意的是，如二次健康診斷的結果顯示勞動者已患有心腦疾病，則不實施特定保健指導。

三、 申請手續

希望接受二次健康診斷補助之勞動者，應在《二次健康診斷等補助請求書》（日文“二次健康診断等給付請求書”，以下簡稱“補助請求書”）上填寫所需信息，並連同可證明一次健康診斷結果之資料，提交至工傷醫院（日文“労災病院”）或其他由都道府縣勞動局長指定之醫院、診所，即可接受二次健康診斷補助。

簡要而言，二次健康診斷補助的申請手續如下：

1、 勞動者請雇主在補助請求書上證明；
2、 勞動者填寫補助請求書後，連同證明資料提交至工傷醫院等；
3、 勞動者在該工傷醫院等接受二次健康診斷；
4、 工傷醫院等向該勞動者出具二次健康診斷結果；
5、 工傷醫院等將該勞動者的補助請求書遞交至都道府縣勞動局；
6、 最終由厚生勞動省向相應的工傷醫院等支付勞動者二次健康診斷的費用。

四、 申請時效

勞動者應在一次健康診斷當日起3個月之內提交二次健康診斷補助申請，但是，以下情況可以3個月後申請：

1、 因自然災害導致申請困難時；
2、 提供健康診斷的醫療機關出具一次健康診斷結果的時間明顯慢于正常情況。

五、 申請次數

1年度內（4月1日至次年3月31日）僅允許申請1次二次健康診斷補助。因此，如勞動者在同一年度內進行2次以上的定期健康診斷，即使每次均符合二次健康診斷補助的補助條件，也僅能在該年度內申請1次二次健康診斷補助。

啓源集團擁有經驗豐富的專業團隊，為客戶提供日本公司的籌建、註冊及各類簽證的申請及後續維護、稅務會計及薪資社保相關服務，有關詳情請諮詢我們的專業顧問。

參考資料：
1. 日本工傷保險制度簡述
2. 日本工傷保險 - 工傷判斷

免責聲明

本文所及之內容和觀點僅為一般信息分享，不構成對任何人的任何專業建議，啓源不對因信賴本文所及之內容而導致的任何損失承擔任何責任。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所專業會計師聯繫：
電郵： [email protected] 電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa

13/10/2026

日本工傷保險 – 休業(補償)等補助

工傷保險對象的勞動者因業務或通勤的原因導致負傷、患病，並且因無法工作而無法領取薪資的，可以申請領取休業補償補助、複數事業勞動者休業補助、或休業補助，合稱“休業(補償)等補助”。厚生勞動省在2023年1月13日的工傷保險財政暢談會中公佈，工傷保險財政2021年全年實際支出11,885億日元，發放療養(補償)等補助金額達955億日元，占全年實際支出的8%以上，是日本工傷保險補助中占比較小的補助之一。

本指引中，啓源將參照日本厚生勞動省資料，簡要介紹日本工傷保險制度中的休業(補償)等補助，提供給啓源的現有客戶及潛在客戶作參考。另外，本所可提供日本社會保險加入及工資計算之服務，如有需要，可進一步聯繫本所專業顧問。

本文介紹之休業(補償)等補助，不包括涉及船員的工傷保險之休業(補償)等補助。

一、 補助內容

休業(補償)等補助及休業特別支付金，在工傷勞動者休業後的第4天起實施賠付。休業特別支付金是在原有休業(補償)等補助的基礎上額外賠付的金額。

在休業的第1天至第3天被稱為“待期期間”，在此期間內雖然不實施休業(補償)等補助的賠付，但雇主有責任根據《勞動基準法》對工傷勞動者實施休業補償，休業補償金額為每天單日平均薪資的60%。

同時受雇于2個雇主，且同時在2處以上事業場工作的勞動者，在日本被稱為“複數事業勞動者”，複數事業勞動者在滿足條件時，亦適用休業(補償)等補助，但不適用待期期間內的休業補償。

二、 補助金額

休業(補償)等補助的金額取決於工傷勞動者是否為單一事業勞動者或複數事業勞動者，如下表所示：

見圖:

三、補助基礎日額

用於計算休業(補償)等補助的金額之補助基礎日額，原則上等額於勞動基準法規定之“平均薪資”。補助基礎日額指，發生工傷起因事故的發生當天、或醫生診斷確認發病之日前3個月內，勞動者從雇主處領取的薪資總數（不包括獎金及臨時薪資）除3個月天數後的結果金額商，即上述3個月內單日平均領取的薪資金額。

同時受雇於2位以上不同的雇主的複數事業勞動者，其補助基礎日額原則上為所有事業對應的補助基礎日額之總和。

此外，補助基礎日額亦根據厚生勞動省統計的平均月薪資額上下浮動，並在療養開始後的1年6個月適用各年齡層的上限或下限金額。

四、 部分負擔金

如因通勤傷害接受療養補助，則在第1次實施休業補助時，將從補助金中扣除200日元（日工特例參保人則100日元）作為部分負擔金。

五、 申請流程

工傷勞動者希望領取休業(補償)等補助時，即可提交《休業補償補助・複數事業勞動者休業補助支付請求書》或《休業補助支付請求書》（以下簡稱“支付請求書”）至管轄所在地的勞動基準監督署，如需要長期休業，一般應每月提交1次。休業特別支付金與休業(補償)等補助同時申請。

休業(補償)等補助的申請流程簡要如下：

1、 工傷勞動者編制支付請求書；
2、 雇主及醫療機構在支付請求書上證明；
3、 工傷勞動者將支付請求書提交至勞動基準監督署；
4、 勞動基準監督署審核支付請求書；
5、 審核通過，厚生勞動省實施休業(補償)等補助。

工傷勞動者針對同一工傷重複提交費用請求書，從第2次開始，如工傷勞動者從雇主處離職，則不再需要前雇主的證明。但是，如離職後申請的休業(補償)等補助之補償期間內，包含一部分未離職的期間，則仍需要前雇主的證明。

六、 額外資料

除上述提及之支付請求書外，工傷勞動者亦應根據自身情況提交其他申請資料，例如針對同一工傷起因，正在領取殘障厚生年金、殘障基礎年金等，則應提交可證明上述年金等金額的資料。具體資料請諮詢都道府縣勞動局。

七、 申請時效

休業(補償)等補助的申請，應在由於療養無法工作導致無法領取薪資次日起2年內提交。

啓源集團擁有經驗豐富的專業團隊，為客戶提供日本公司的籌建、註冊及各類簽證的申請及後續維護、稅務會計及薪資社保相關服務，有關詳情請諮詢我們的專業顧問。

參考資料：
1. 日本工傷保險制度簡述
2. 日本工傷保險 - 工傷判斷

免責聲明

本文所及之內容和觀點僅為一般信息分享，不構成對任何人的任何專業建議，啓源不對因信賴本文所及之內容而導致的任何損失承擔任何責任。

如果您需要進一步的資訊或協助，煩請您瀏覽本所的官方網站 www.kaizencpa.com
或通過下列方式與本所專業會計師聯繫：
電郵： [email protected] 電話： +852 2341 1444
手提電話：+852 5616 4140, +86 152 1943 4614
WhatsApp, Line 和微信： +852 5616 4140
Skype: kaizencpa