Do Hong Kong companies need to pay VAT when they get the game share from the Mainland?

Hong Kong companies do not have business tax, value-added tax or additional tax similar to domestic companies. In addition, because Hong Kong implements the principle of geographical origin taxation, only profits generated in Hong Kong are subject to profits tax. In other words, anyone who does business in Hong Kong, but his profits are obtained from places outside Hong Kong, is not required to pay tax on the profits in Hong Kong.