Many domestic mobile games,APPAnd other software development enterprises, will choose to registerHong Kong companyTo promote overseas markets, a Hong Kong company will pay intellectual property royalties (such as software royalties) to a domestic software development enterprise after receiving business payments from overseas customers. In this case,Hong Kong companyRequired to withhold and pay departure tax on intellectual property in Hong Kong.

Calculation of Departure tax: The Hong Kong Inland Revenue Department will base on the fee paid by the Hong Kong company to the software licensing unit. It is estimated that the licensing unit will have30%The profit of theta, this is the profit of theta16.5%The tax rate of departure tax is calculated and the combined tax rate is equivalent4.95%In other words, multiply by the software royalty paid4.95%Let's figure it out.

Departure tax is paid once a year. If a Hong Kong company has paid intellectual property fees (including trademark license, software license, patent license, etc.) in the current year, it needs to apply to the Hong Kong Tax Bureau to issue a tax form of intellectual property departure tax. After receiving the tax form, it shall be calculated and reported according to the total intellectual property royalties (such as software royalties) paid in the current year. Upon receipt of the tax form, the Hong Kong Inland Revenue Department will issue a tax note. Upon receipt of the tax note, you can pay the tax within the specified time.

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