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On 17 January 2019, the Chinese Ministry of Finance and State Administration of Taxation jointly issued a circular Cai Shui (2019) No.13 that sets out the new preferential tax policy available to qualified SMEs for the period from 1 January 2019 to 31 December 2021. The salient points of the new policy are as follows:

Hong Kong tax incentives

In order to promote Hong Kong as an international research & development (R&D) hub and attract more R&D activities to be performed in Hong Kong, the Hong Kong government has recently enacted new tax regulations which provide tax incentives to qualifying R&D expenditures incurred on or after 1 April 2018.

How does ESOP work?

Employee Share Option Plan (ESOP) refers to the mechanism by which a company (which can be either private or listed) offers to one of more employee(s) the right to buy a specific number (or a specific percentage) of shares in the company, at a specific price (the exercise price) and during a specified period, usually within a number of years (the exercise period).

During such exercise period, the employee is free to exercise or not such option at a price which is determined by the company at the time of the grant. This is an option given to the employee, not an obligation.

香港政府于2018年9月18日发布了对非本地家属入境移民政策的修订(“新政策”),放宽了法律认可的同性伴侣和愿意工作的法定伴侣的签证规定或在香港居住。

传统上,“合法配偶”的定义仅限于异性已婚夫妇。根据这一限制性定义和现行的移民政策,受 养 人签证申请仅适用于拥有合格保荐人的异性已婚夫妇(即香港永久性居民或持有效工作签证的外国人)。