Hong Kong companies that do not operate can directly enjoy zero tax return, and companies with operations need to do accounts before they can file tax returns. Of course, in a sense, as long as you are buying or selling or doing business in the name of a company, it is considered an operational business. If it is judged from the following aspects, it can be judged from the following aspects, and one of them is an operational business:

1. The company has left operational records in its bank account;

2. The company has left import and export records in government customs and logistics companies;

3. The company has a purchase and sale relationship with Hong Kong merchants;

4. The company employs employees in Hong Kong;

5. The company is allowed or authorized to use patents, trademarks, designs and other information in Hong Kong;

6. The company is allowed or authorized to use movable property in Hong Kong to collect rent, lease fees, etc.;

7. The company entrusts it to sell in Hong Kong;

8. Other profits derived from or arising from Hong Kong.