Hong Kong is a renowned international financial metropolis. As a treaty port with great trade liberty, it becomes an important strategic point for international enterprise and businessman.

Situated in the southeast corner of China, Hong Kong is geographically and administratively divided into three main regions: Hong Kong Island , Kowloon and New Territories . There are some pretty islands dotted around the coast of Hong Kong Island and Kowloon in the South China Sea. And Hong Kong connects with Shenzhen city in the north, with an area of 1,092 square kilometers (422 square miles). Between heavily populated Hong Kong downtown and country district, there are a series of mountains.

Hong Kong has a total population of 6.80 million in 2003 according to Chinese Statistics Year Book 2004, of which 96 percent are Chinese, and the rest are various nationalities. English and Chinese are the official languages in Hong Kong . English is widely used in Commercial and administrative agencies while Cantonese is widely used in industry and trade.

Located by the ocean, Hong Kong 's climate is a sub-tropical. Both spring and autumn are sunny and comfortable, with the temperature is averaging at about 23 C . Summer with an average temperature of 28 C is sweltering and humid. Winter is dry and cool, with an average temperature of 17 C . So in the summer and winter, Hong Kong is respectively neither, too hot or too cold.

Hong Kong has sound aviation and navigation facilities�� Hong Kong Airport's passenger capacity was greater than 37 million in 2004. There are more than 650 flights daily in Hong Kong Airport and all flights have more than 140 destination airports all over the world Hong Kong has advanced telecommunication facilities too, supplying a service of direct connections to over 200 countries.

Limitations for a new company to register in Hong Kong is loose, so long as the company has at least 2 shareholders as directors, a secretary, fixed office place and HK$1000. It's unnecessary to have a local businessman as the company's director. For income from other place, local taxes are not requested by the local government. The least annual License fee is US$300.

Hong Kong revenue principle is that tax should be paid only for income happened within Hong Kong, so income receiver who lives in Hong Kong would not pay tax for income gained outside Hong Kong, even though he posts or bring his income into Hong Kong. As a result a Hong Kong Company will not pay any tax if all of its business activities happened outside Hong Kong territories.

Hong Kong government revenue comes from local companies with a tax rate, 16 percent, whereas highest personal income revenue rate is 15 percent. Hong Kong is a sound city for those companies which have Hong Kong as base, while gain income overseas.

At present, many financial groups in the world have taken Hong Kong as a port for international trade, for its basic facilities are well structured, offering high level professional services, and it also has a steady political background.