Who needs to pay tax in Hong Kong?

Could you elaborate on who exactly is required to pay taxes in Hong Kong? Does this apply to both residents and non-residents alike? Are there any exemptions or specific criteria that need to be met in order to be exempt from paying taxes? I'm particularly interested in understanding the tax obligations for individuals who engage in cryptocurrency transactions in Hong Kong. Additionally, is there any guidance from the Hong Kong government or tax authorities on how to properly report and pay taxes on cryptocurrency-related income?