{"id":8647,"date":"2026-04-06T23:41:02","date_gmt":"2026-04-06T15:41:02","guid":{"rendered":"https:\/\/www.syfe.com\/hk\/magazine\/?p=8647"},"modified":"2026-04-09T11:14:07","modified_gmt":"2026-04-09T03:14:07","slug":"%e6%89%a3-%e7%a8%85","status":"publish","type":"post","link":"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e6%89%a3-%e7%a8%85\/","title":{"rendered":"\u5831\u7a05Checklist\uff5c\u6253\u5de5\u4ed410\u500b\u4e0d\u53ef\u4e0d\u77e5\u7684\u6263\u7a05\u65b9\u6cd5"},"content":{"rendered":"\n<p>\u5c0d\u65bc\u4e0d\u5c11\u5728\u8077\u4eba\u58eb\u800c\u8a00\uff0c\u9762\u5c0d\u7a05\u5c40\u5bc4\u51fa\u7684\u300c\u7da0\u8272\u70b8\u5f48\u300d\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff08BIR60\uff09\uff0c\u5bc6\u5bc6\u9ebb\u9ebb\u7684\u8868\u683c\u7e3d\u611f\u89ba\u7121\u5f9e\u5165\u624b\u3002\u5176\u5be6\u53ea\u8981\u638c\u63e1\u6b63\u78ba\u7684\u5831\u7a05\u65b9\u6cd5\uff0c\u5584\u7528\u5404\u9805\u6263\u7a05\u9805\u76ee\uff0c\u5b8c\u5168\u53ef\u4ee5\u5408\u6cd5\u5730\u6173\u7a05\u3002\u672c\u6587\u5c07\u6df1\u5165\u6dfa\u51fa\u4ecb\u7d3910\u500b\u6253\u5de5\u4ed4\u4e0d\u53ef\u4e0d\u77e5\u7684\u6263\u7a05\u9805\u76ee\uff0c\u52a9\u5404\u4f4d\u6253\u5de5\u4ed4\u5728\u5831\u7a05\u6642\u66f4\u6d41\u66a2\uff0c\u8f15\u9b06\u6e1b\u8f15\u7a05\u52d9\u8ca0\u64d4\uff0c<\/p>\n\n\n\t\t\t\t<div class=\"wp-block-uagb-table-of-contents uagb-toc__align-left uagb-toc__columns-1  uagb-block-860b6d1f      \"\n\t\t\t\t\tdata-scroll= \"1\"\n\t\t\t\t\tdata-offset= \"30\"\n\t\t\t\t\tstyle=\"\"\n\t\t\t\t>\n\t\t\t\t<div class=\"uagb-toc__wrap\">\n\t\t\t\t\t\t<div class=\"uagb-toc__title\">\n\t\t\t\t\t\t\t<strong>\u6253\u5de5\u4ed4\u4e00\u5b9a\u8981\u77e5\u7684\u6263\u7a05\u9805\u76ee<\/strong>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uagb-toc__list-wrap \">\n\t\t\t\t\t\t<ol class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#1\u6350\u6b3e\u6263\u7a05\u6148\u5584\u6350\u6b3e\u6263\u7a05\" class=\"uagb-toc-link__trigger\">1\uff5c\u6350\u6b3e\u6263\u7a05\uff08\u6148\u5584\u6350\u6b3e\u6263\u7a05\uff09<\/a><li class=\"uagb-toc__list\"><a href=\"#2\u4f9b\u990a\u7236\u6bcd\u6263\u7a05\" class=\"uagb-toc-link__trigger\">2\uff5c\u4f9b\u990a\u7236\u6bcd\u6263\u7a05<\/a><li class=\"uagb-toc__list\"><a href=\"#3\u4f9b\u6a13\u6263\u7a05\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u6263\u9664\" class=\"uagb-toc-link__trigger\">3\uff5c\u4f9b\u6a13\u6263\u7a05\uff08\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u6263\u9664\uff09<\/a><li class=\"uagb-toc__list\"><a href=\"#4\u79df\u6a13\u6263\u7a05\u4f4f\u5b85\u79df\u91d1\u6263\u7a05\" class=\"uagb-toc-link__trigger\">4\uff5c\u79df\u6a13\u6263\u7a05\uff08\u4f4f\u5b85\u79df\u91d1\u6263\u7a05\uff09<\/a><li class=\"uagb-toc__list\"><a href=\"#5\u6263\u7a05\u4e09\u5bf6\" class=\"uagb-toc-link__trigger\">5\uff5c\u6263\u7a05\u4e09\u5bf6<\/a><li class=\"uagb-toc__list\"><a href=\"#6\u61c9\u916c\u8cbb\u6263\u7a05\" class=\"uagb-toc-link__trigger\">6\uff5c\u61c9\u916c\u8cbb\u6263\u7a05<\/a><li class=\"uagb-toc__list\"><a href=\"#7\u51fa\u79df\u7269\u696d\u5229\u606f\u6263\u7a05\" class=\"uagb-toc-link__trigger\">7\uff5c\u51fa\u79df\u7269\u696d\u5229\u606f\u6263\u7a05<\/a><li class=\"uagb-toc__list\"><a href=\"#8\u500b\u4eba\u9032\u4fee\u958b\u652f\u6263\u7a05\" class=\"uagb-toc-link__trigger\">8\uff5c\u500b\u4eba\u9032\u4fee\u958b\u652f\u6263\u7a05<\/a><li class=\"uagb-toc__list\"><a href=\"#9\u5c08\u696d\u5b78\u6703\u7684\u6703\u8cbb\u6263\u7a05\" class=\"uagb-toc-link__trigger\">9\uff5c\u5c08\u696d\u5b78\u6703\u7684\u6703\u8cbb\u6263\u7a05<\/a><li class=\"uagb-toc__list\"><a href=\"#10\u6d17\u8863\u8cbb\u6263\u7a05\" class=\"uagb-toc-link__trigger\">10\uff5c\u6d17\u8863\u8cbb\u6263\u7a05<\/a><\/ol>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\n\n<p>\u9999\u6e2f\u6253\u5de5\u4ed4\u6bcf\u5e74\u5831\u7a05\uff0c\u9664\u4e86\u586b\u597d\u5165\u606f\u8cc7\u6599\uff0c\u66f4\u95dc\u9375\u662f\u5584\u7528\u300c\u6263\u7a05\u984d\u300d\u53ca\u300c\u514d\u7a05\u984d\u300d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6263\u7a05\u984d\u662f\u57fa\u65bc\u5be6\u969b\u958b\u652f\u6216\u4f9b\u6b3e\uff08\u4f8b\u5982\u79df\u91d1\u3001\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u3001\u6148\u5584\u6350\u6b3e\u3001\u6263\u7a05\u4e09\u5bf6\u7b49\uff09\uff0c\u6703\u5728\u8a08\u7b97\u6de8\u5165\u606f\u6642\u6263\u6e1b<\/li>\n\n\n\n<li>\u514d\u7a05\u984d\u5247\u4fc2\u6309\u500b\u4eba\u53ca\u5bb6\u5ead\u72c0\u6cc1\uff08\u4f8b\u5982\u57fa\u672c\u514d\u7a05\u984d\u3001\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d\u3001\u5b50\u5973\u53ca\u4f9b\u990a\u7236\u6bcd\u514d\u7a05\u984d\uff09\u7d66\u4e88\u56fa\u5b9a\u91d1\u984d\uff0c\u5728\u6263\u9664\u6240\u6709\u53ef\u6263\u9664\u958b\u652f\u5f8c\u518d\u6e1b<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-1024x576.png\" alt=\"\" class=\"wp-image-8648\" srcset=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-1024x576.png 1024w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-300x169.png 300w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-768x432.png 768w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-1536x864.png 1536w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-747x420.png 747w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-696x392.png 696w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05-1068x601.png 1068w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/03\/\u6263-\u7a05.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">1\uff5c\u6350\u6b3e\u6263\u7a05\uff08\u6148\u5584\u6350\u6b3e\u6263\u7a05\uff09<\/h2>\n\n\n\n<p>\u6350\u6b3e\u4e88\u8a8d\u53ef\u6148\u5584\u6a5f\u69cb\u4e0d\u50c5\u80fd\u884c\u5584\u7a4d\u5fb7\uff0c\u66f4\u53ef\u4eab\u6709\u7a05\u52d9\u6263\u6e1b\u3002\u6839\u64da<a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap112!zh-Hant-HK\/s88?_lang=zh-Hant-HK\">\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c88\u689d<\/a>\uff0c\u6350\u6b3e\u4e88\u7372\u8c41\u514d\u7e73\u7a05\u7684\u6148\u5584\u5718\u9ad4\u53ef\u7533\u8acb\u6263\u7a05\uff0c\u540d\u55ae\u53ef\u4ee5\u5728\u7a05\u52d9\u5c40<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/ach_index.htm\">\u627e\u5230<\/a>\u3002\u6bcf\u5e74\u6350\u6b3e\u6263\u7a05\uff0f\u6148\u5584\u6350\u6b3e\u6263\u7a05\u7684\u6263\u6e1b\u984d\u4e0d\u5f97\u8d85\u904e\u61c9\u8a55\u7a05\u5165\u606f\u6216\u5229\u6f64\u768435%\uff0c\u800c\u8d85\u984d\u6350\u6b3e\u9918\u984d\u53ef\u8f49\u79fb\u7d66\u914d\u5076\u7533\u8acb\u6263\u9664\u3002<\/p>\n\n\n\n<p>\u7533\u5831\u6642\u6350\u6b3e\u6263\u7a05\uff0f\u6148\u5584\u6350\u6b3e\u6263\u7a05\u7121\u9700\u5373\u6642\u5448\u4e0a\u6536\u64da\uff0c\u53ea\u9700\u5728\u7a05\u8868\uff08BIR60\uff09\u7b2c4.3\u90e8\u5206\u586b\u5beb\u8a72\u5e74\u5ea6\u5167\u300c\u8a8d\u53ef\u6148\u5584\u6350\u6b3e\u300d\u7e3d\u984d\u5373\u53ef\uff1b\u4f46\u5fc5\u9808\u4fdd\u7559\u6536\u64da\u81f3\u5c116\u5e74\uff0c\u4ee5\u4fbf\u7a05\u52d9\u5c40\u65e5\u5f8c\u62bd\u67e5\u3002\u6536\u64da\u4e0a\u61c9\u6e05\u695a\u5217\u660e\u6148\u5584\u5718\u9ad4\u540d\u7a31\u3001\u6350\u6b3e\u4eba\u59d3\u540d\uff08\u9808\u8207\u5831\u7a05\u4eba\u59d3\u540d\u76f8\u540c\uff09\u53ca\u6350\u6b3e\u91d1\u984d\uff0c\u800c\u6bcf\u6b21\u6350\u6b3e\u7e3d\u984d\u4e0d\u5c11\u65bc100\u6e2f\u5143<\/p>\n\n\n\n<p>\u503c\u5f97\u7559\u610f\u7684\u662f\u8cfc\u8cb7\u734e\u5238\u7684\u6b3e\u9805\u3001\u8cfc\u8cb7\u96fb\u5f71\u6216\u6148\u5584\u665a\u6703\u5165\u5834\u5238\u3001\u8cfc\u8cb7\u5893\u5730\u7684\u6b3e\u9805\u3001\u5728\u7fa9\u8ce3\u6d3b\u52d5\u4e2d\u8cfc\u8cb7\u8ca8\u7269\u7684\u6b3e\u9805\u5747<a href=\"https:\/\/www.clic.org.hk\/zh\/topics\/taxation\/salaries_tax\/deductions_on_income_chargeable_to_salaries_tax\/donations\">\u4e0d\u53ef<\/a>\u6263\u7a05\uff0c\u540c\u6642\u6536\u64da\u62ac\u982d\u5fc5\u9808\u8207\u5831\u7a05\u4eba\u59d3\u540d\u76f8\u540c\uff0c\u5426\u5247\u4e0d\u80fd\u7533\u8acb\u6263\u7a05\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2\uff5c\u4f9b\u990a\u7236\u6bcd\u6263\u7a05<\/h2>\n\n\n\n<p>\u7d0d\u7a05\u4eba\u9700\u8981\u5728\u6709\u95dc\u8ab2\u7a05\u5e74\u5ea6\u5167\u5411\u7236\u6bcd\u63d0\u4f9b\u4e0d\u5c11\u65bc\u6307\u5b9a\u91d1\u984d\uff08\u76ee\u524d\u70ba12,000\u6e2f\u5143\uff09\u751f\u6d3b\u8cbb\uff0c\u6216\u8207\u5176\u540c\u4f4f\u9054\u6307\u5b9a\u6642\u9593\uff0c\u800c\u4e14\u540c\u4e00\u540d\u7236\u6bcd\u65bc\u540c\u4e00\u5e74\u5ea6\u5167\u4e0d\u53ef\u4ee5\u88ab\u591a\u65bc\u4e00\u540d\u5b50\u5973\u91cd\u8907\u7533\u7d22\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u5e74\u9f61\u53ca\u540c\u4f4f\u60c5\u6cc1<\/td><td>\u6bcf\u540d\u7236\u6bcd\uff0f\u7956\u7236\u6bcd\u514d\u7a05\u984d<\/td><\/tr><tr><td>60 \u6b72\u6216\u4ee5\u4e0a\uff08\u6216\u7b26\u5408\u50b7\u6b98\u6d25\u8cbc\u8cc7\u683c\uff09\uff0c\u975e\u5168\u5e74\u540c\u4f4f<\/td><td>50,000 \u6e2f\u5143<\/td><\/tr><tr><td>60 \u6b72\u6216\u4ee5\u4e0a\uff0c\u5168\u5e74\u540c\u4f4f<\/td><td>100,000 \u6e2f\u5143\uff08\u57fa\u672c 50,000 + \u984d\u5916 50,000\uff09<\/td><\/tr><tr><td>55\u201359 \u6b72\uff0c\u975e\u5168\u5e74\u540c\u4f4f<\/td><td>25,000 \u6e2f\u5143<\/td><\/tr><tr><td>55\u201359 \u6b72\uff0c\u5168\u5e74\u540c\u4f4f<\/td><td>50,000 \u6e2f\u5143\uff08\u57fa\u672c 25,000 + \u984d\u5916 25,000\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7236\u6bcd\uff0f\u7956\u7236\u6bcd\u7684\u5de5\u4f5c\u72c0\u6cc1\u6216\u6536\u5165\u6c34\u5e73\u4e0d\u6703\u76f4\u63a5\u5f71\u97ff\u7533\u7d22\u7236\u6bcd\uff0f\u7956\u7236\u6bcd\u514d\u7a05\u984d\u8cc7\u683c\uff0c\u95dc\u9375\u5728\u65bc\u7d0d\u7a05\u4eba\u662f\u5426\u7b26\u5408\u4f9b\u990a\u689d\u4ef6\u3002\u4f46\u82e5\u7236\u6bcd\u6709\u8f03\u9ad8\u6536\u5165\uff0c\u7a05\u52d9\u5c40\u53ef\u80fd\u6703\u66f4\u4ed4\u7d30\u5be9\u8996\u7533\u7d22\u4eba\u662f\u5426\u300c\u5be6\u969b\u300d\u63d0\u4f9b\u4e86\u6bcf\u5e74\u4e0d\u5c11\u65bc$12,000\u7684\u91d1\u9322\u4f9b\u990a\u3002<\/p>\n\n\n\n<p>\u7576\u7a05\u5c40\u62bd\u67e5\u4f9b\u990a\u7236\u6bcd\u6263\u7a05\u984d\u6642\uff0c\u7d0d\u7a05\u4eba\u53ef\u63d0\u4ea4\u9280\u884c\u8f49\u5e33\u7d00\u9304\u3001\u532f\u6b3e\u55ae\u64da\u7b49\u8b49\u660e\u6bcf\u5e74\u652f\u4ed8\u4e0d\u5c11\u65bc$12,000\u7684\u91d1\u9322\u3002\u82e5\u7d0d\u7a05\u4eba\u6709\u4fdd\u7559\u4e00\u4e9b\u958b\u652f\u55ae\u64da\uff0c\u4f8b\u5982\u53d7\u990a\u7236\u6bcd\u5c45\u6240\u7684\u79df\u91d1\u6536\u64da\u3001\u6c34\u96fb\u8cbb\u55ae\u53ca\u91ab\u7642\u8cbb\u7528\u55ae\u64da\uff0c\u4ea6\u53ef\u5728\u500b\u6848\u88ab\u62bd\u67e5\u6642\u63d0\u4ea4\u7a05\u52d9\u5c40\u4f5c<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/all.htm\">\u67e5\u9a57<\/a>\u3002<\/p>\n\n\n\n<p>\u66f4\u591a\u7a05\u52d9\u76f8\u95dc\u8cc7\u8a0a\uff1a<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e9%a6%99%e6%b8%af-%e4%b8%ad%e5%9c%8b-%e5%85%a7%e5%9c%b0-%e9%81%ba%e7%94%a2%e7%a8%85\/\">\u907a\u7522\u7a05<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3\uff5c\u4f9b\u6a13\u6263\u7a05\uff08\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u6263\u9664\uff09<\/h2>\n\n\n\n<p>\u9999\u6e2f\u4e00\u76f4<a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/ind_hli_scen.htm\">\u5bb9\u8a31<\/a>\u81ea\u4f4f\u7269\u696d\u7684\u6309\u63ed\u5229\u606f\u5728\u85aa\u4ff8\u7a05\u53ca\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u4e0b\u6263\u9664\uff0c\u4ee5\u6e1b\u8f15\u7f6e\u696d\u5bb6\u5ead\u8ca0\u64d4\u3002\u73fe\u6642\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u57fa\u672c\u6263\u7a05\u4e0a\u9650\u70ba\u6bcf\u5e74100,000\u6e2f\u5143\uff0c\u6bcf\u540d\u7d0d\u7a05\u4eba\u53ef\u5728\u6700\u957720\u500b\u8ab2\u7a05\u5e74\u5ea6\uff08\u4e0d\u5fc5\u9023\u7e8c\uff09\u5167\u7533\u7d22\u3002<\/p>\n\n\n\n<p>\u75312024\/25\u5e74\u5ea6\u958b\u59cb\uff0c\u5982\u7d0d\u7a05\u4eba\u82072023\u5e7410\u670825\u65e5\u6216\u4e4b\u5f8c\u51fa\u751f\u4e14\u540c\u4f4f\u7684\u5b50\u5973\u540c\u4f4f\uff0c\u8a72\u5e74\u5ea6\u53ef\u984d\u5916\u591a\u7533\u7d22\u6700\u591a20,000\u6e2f\u5143\u9644\u52a0\u6263\u7a05\u984d\u3002<\/p>\n\n\n\n<p>\u7d0d\u7a05\u4eba\u9700\u8981\u7559\u610f\u7684\u662f\u53ea\u80fd\u5c31\u5be6\u969b\u5df2\u652f\u4ed8\u5229\u606f\u90e8\u5206\u6263\u7a05\uff0c\u672c\u91d1\u9084\u6b3e\u4e0d\u5c6c\u53ef\u6263\u7a05\u958b\u652f\uff1b\u7576\u7269\u696d\u6709\u591a\u540d\u696d\u4e3b\u6642\uff0c\u4e00\u822c\u6309\u696d\u6b0a\u6216\u5be6\u969b\u4f9b\u6b3e\u6bd4\u4f8b\u5206\u6524\u6263\u7a05\u984d\u3002\u53e6\u5916\uff0c\u540c\u4e00\u7269\u696d\u540c\u4e00\u671f\u9593\u5167\uff0c\u4e0d\u80fd\u540c\u6642\u7533\u7d22\u300c\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u6263\u9664\u300d\u53ca\u300c\u4f4f\u5b85\u79df\u91d1\u6263\u9664\u300d\uff0c\u5169\u8005\u5fc5\u9808\u4e8c\u64c7\u5176\u4e00\u3002<\/p>\n\n\n\n<p>\u4f9b\u6a13\u6263\u7a05\u7684\u5e38\u898b\u554f\u984c\u662f\u8f49\u6309\uff0f\u91cd\u7d44\u6309\u63ed\uff08\u501f\u65b0\u9084\u820a\uff09\u7684\u5229\u606f\u53ef\u5426\u6263\u7a05\uff0c\u7b54\u6848\u662f\u82e5\u8f49\u6309\u6642\u8cb8\u6b3e\u984d\u4e0d\u8b8a\uff0c\u591a\u51fa\u7684\u5229\u606f\u652f\u51fa\u53ef\u4ee5\u7372\u5f97\u6263\u6e1b\uff1b\u4f46\u82e5\u679c\u8f49\u6309\u6642\u52a0\u6309\u5957\u73fe\uff0c\u53ea\u6709\u539f\u5148\u7528\u65bc\u8cfc\u8cb7\u8a72\u7269\u696d\u7684\u8cb8\u6b3e\u5229\u606f\u90e8\u5206\u624d\u53ef\u6263\u7a05\uff0c\u5957\u73fe\u90e8\u5206\u7684\u5229\u606f\u4e0d\u53ef\u6263\u9664\u3002<\/p>\n\n\n\n<p>\u53e6\u5916\uff0c\u82e5\u679c\u696d\u4e3b\u9032\u884c\u52a0\u6309\uff0c\u52a0\u6309\u5f8c\u7684\u8cb8\u6b3e\u984d\u8f03\u539f\u4f86\u8cb8\u6b3e\u5c1a\u6b20\u9918\u984d\u70ba\u9ad8\uff0c\u7a05\u5c40\u6703\u6309\u6bd4\u4f8b\u6263\u6e1b\u53ef\u7533\u7d22\u7684\u5229\u606f\u958b\u652f\u3002\u4f8b\u5982\u52a0\u6309\u524d\u5c1a\u9918\u672c\u91d1300\u842c\u5143\uff0c\u52a0\u6309\u5f8c\u8cb8\u6b3e\u984d\u9054400\u842c\u5143\uff0c\u8a08\u7b97\u6642\u5c31\u8981\u4ee5\u65b0\u7684\u5229\u606f\u652f\u51fa\u630975%\u6bd4\u4f8b\u4f5c\u6263\u6e1b\u3002<\/p>\n\n\n\n<p><strong>\u66f4\u591a\u7f6e\u696d\u9808\u77e5\uff1a<\/strong><a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e9%a6%96%e6%ac%a1%e7%bd%ae%e6%a5%ad\/\"><strong>\u9996\u6b21\u7f6e\u696d\u4eba\u58eb\u5fc5\u7747\u8cb7\u6a13\u6e96\u5099\u6e05\u55ae\uff01<\/strong><\/a>\uff5c<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e7%99%bd-%e5%b1%85-%e4%ba%8c\/\">\u767d\u5c45\u4e8c<\/a>\uff5c<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%E9%A6%99%E6%B8%AF-%E9%8A%80%E8%A1%8C-%E9%AB%98%E6%81%AF-%E6%B8%AF%E5%85%83-%E6%B4%BB%E6%9C%9F-%E5%84%B2%E8%93%84-%E5%AD%98%E6%AC%BE-%E5%88%A9%E6%81%AF-%E6%AF%94%E8%BC%83\/\"><strong>\u9280\u884c\u9ad8\u606f\u6236\u53e3-Mortgage Link<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4\uff5c\u79df\u6a13\u6263\u7a05\uff08\u4f4f\u5b85\u79df\u91d1\u6263\u7a05\uff09<\/h2>\n\n\n\n<p>\u8ca1\u653f\u53f8\u53f8\u9577\u9673\u8302\u6ce2\u57282022\u5e74\u767c\u8868\u8ca1\u653f\u9810\u7b97\u6848\u6642\u5ba3\u4f48<a href=\"https:\/\/www.info.gov.hk\/gia\/general\/202202\/23\/P2022022300853.htm\">\u5f15\u5165<\/a>\u300c\u4f4f\u5b85\u79df\u91d1\u6263\u9664\u300d\uff0c\u76ee\u6a19\u70ba\u6c92\u6709\u81ea\u7f6e\u7269\u696d\u3001\u7d14\u7cb9\u79df\u6a13\u4f4f\u7684\u5728\u8077\u4eba\u58eb\u6e1b\u8f15\u79df\u91d1\u58d3\u529b\u53ca\u7a05\u52d9\u8ca0\u64d4\uff0c\u81ea2022\/23\u8ab2\u7a05\u5e74\u5ea6\u8d77\u5be6\u65bd\u3002<\/p>\n\n\n\n<p>\u6bcf\u540d\u7b26\u5408\u8cc7\u683c\u7d0d\u7a05\u4eba\uff0c\u6bcf\u500b\u8ab2\u7a05\u5e74\u5ea6<a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bir60_hli_e.pdf\">\u53ef<\/a>\u5c31\u5408\u8cc7\u683c\u4f4f\u5b85\u79df\u91d1\u7533\u7d22\u6700\u9ad8100,000\u6e2f\u5143\u57fa\u672c\u6263\u7a05\u984d\uff1b\u75312024\/25\u5e74\u5ea6\u8d77\uff0c\u5982\u540c\u4f4f\u5b50\u5973\u7b26\u5408\u6307\u5b9a\u689d\u4ef6\uff0c\u984d\u5916\u53ef\u7533\u7d22\u6700\u591a20,000\u6e2f\u5143\u9644\u52a0\u6263\u7a05\u984d\u3002<\/p>\n\n\n\n<p><strong>\u79df\u6a13\u6263\u7a05\u8cc7\u683c\u689d\u4ef6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7d0d\u7a05\u4eba\u53ca\u540c\u4f4f\u914d\u5076\u5728\u6e2f\u6c92\u6709\u6301\u6709\u4efb\u4f55\u79c1\u4eba\u7269\u696d<\/li>\n\n\n\n<li>\u4e26\u975e\u516c\u5c4b\u55ae\u4f4d\u7684\u79df\u5ba2\u6216\u8a8d\u53ef\u4f54\u7528\u4eba<\/li>\n\n\n\n<li>\u79df\u4f4f\u7269\u696d\u7684\u696d\u4e3b\u975e\u7d0d\u7a05\u4eba\u89aa\u5c6c\u6216\u76f8\u806f\u8005<\/li>\n\n\n\n<li>\u79df\u7d04\u5fc5\u9808\u5df2\u6253\u91d0\u5370<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u4eca\u662f\u7531\u591a\u540d\u79df\u5ba2\u5171\u540c\u7c3d\u7d04\uff0c\u7a05\u5c40\u6703\u6309\u79df\u5ba2\u4eba\u6578\u53ca\u6db5\u84cb\u6708\u4efd\u5206\u6524100,000\u6e2f\u5143\u6263\u7a05\u4e0a\u9650\uff0c\u5404\u81ea\u5728\u5176\u5831\u7a05\u8868\u7533\u7d22\u76f8\u61c9\u4efd\u984d\u3002\u4f8b\u5982\u55ae\u4f4d\u7531\u592b\u5a66\u4e8c\u4eba\u79df\u7528\uff0c\u6bcf\u4eba\u6263\u7a05\u4e0a\u9650\u537350,000\u6e2f\u5143\u3002\u5982\u679c\u8a72\u7a05\u52d9\u5e74\u5ea6\u53ea\u79df\u4f4f\u90e8\u5206\u6708\u4efd\u6642\uff0c\u6263\u7a05\u984d\u6703\u6309\u6708\u4efd\u6bd4\u4f8b\u8a08\u7b97\uff0c\u800c\u975e\u81ea\u52d5\u4eab\u6709\u5168\u5e74\u4e0a\u9650\u3002<\/p>\n\n\n\n<p>\u79df\u6a13\u6263\u7a05\u7684\u95dc\u9375\u539f\u5247\u662f\u79df\u7d04\u5fc5\u9808\u5df2\u6253\u91d0\u5370\uff0c\u5426\u5247\u4e0d\u80fd\u7533\u8acb\u4f4f\u5b85\u79df\u91d1\u6263\u9664\uff0c\u800c<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%E6%AC%A0-%E7%A7%9F-%E6%94%B6-%E6%A8%93-%E7%A8%8B%E5%BA%8F\/\">\u7121\u52a0\u84cb\u5370\u82b1\u7684\u79df\u7d04\u4e0d\u53ef\u5728\u6c11\u4e8b\u6cd5\u5f8b\u7a0b\u5e8f\u4e2d\u5728\u6cd5\u5ead\u88ab\u6536\u53d6\u70ba\u8b49\u64da<\/a>\u3002<\/p>\n\n\n\n<p>\u53e6\u4e00\u500b\u539f\u5247\u79df\u7d04\u4e0d\u5f97\u8207\u696d\u4e3b\u70ba\u300c\u95dc\u9023\u4eba\u58eb\u300d\uff0c\u5373\u8207\u696d\u4e3b\u4e0d\u80fd\u5920\u662f\u89aa\u5c6c\u95dc\uff0c\u5305\u62ec\u914d\u5076\u3001\u7236\u6bcd\u3001\u914d\u5076\u7236\u6bcd\u3001\u5144\u5f1f\u59ca\u59b9\u7b49\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5\uff5c\u6263\u7a05\u4e09\u5bf6<\/h2>\n\n\n\n<p>\u300c\u6263\u7a05\u4e09\u5bf6\u300d\u662f\u9999\u6e2f\u653f\u5e9c\u7531 2019\/20 \u8ab2\u7a05\u5e74\u5ea6\u8d77\u65b0\u589e\u7684\u4e09\u985e\u300c\u53ef\u6263\u7a05\u7522\u54c1\u300d\uff0c\u7528\u4ee5\u6e1b\u8f15\u7d0d\u7a05\u4eba\u7684\u85aa\u4ff8\u7a05\/\u500b\u4eba\u5165\u606f\u7a05\u58d3\u529b\uff0c\u540c\u6642\u7167\u9867\u9999\u6e2f\u5e02\u6c11\u7684\u91ab\u7642\u53ca\u9000\u4f11\u9700\u8981\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u6263\u7a05\u4e0a\u9650<\/strong><\/td><td><strong>\u53d7\u4fdd\u4eba\/\u4f9b\u6b3e\u4eba\u7bc4\u570d<\/strong><\/td><\/tr><tr><td>\u81ea\u9858\u91ab\u4fdd\u8a08\u5283<br>\uff08VHIS\uff09<\/td><td>\u6bcf\u540d\u53d7\u4fdd\u4eba\u6bcf\u5e748,000\u6e2f\u5143<\/td><td>\u672c\u4eba\u3001\u914d\u5076\u3001\u5b50\u5973\u3001\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u7b49\u6307\u660e\u89aa\u5c6c<\/td><\/tr><tr><td>\u5408\u8cc7\u683c\u5ef6\u671f<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e9%a6%99%e6%b8%af-%e5%b9%b4%e9%87%91-%e8%a8%88%e5%8a%83-%e6%af%94%e8%bc%83-%e6%94%bf%e5%ba%9c-%e6%89%a3%e7%a8%85\/\">\u5e74\u91d1<br><\/a>\uff08QDAP\uff09<\/td><td>\u8207TVC\u5408\u5171\u6bcf\u5e7460,000\u6e2f\u5143<\/td><td>\u5fc5\u9808\u70ba\u672c\u4eba\u6216\u914d\u5076<\/td><\/tr><tr><td>\u5f37\u7a4d\u91d1\u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e<br>\uff08TVC\uff09<\/td><td>\u8207QDAP\u5408\u5171\u6bcf\u5e7460,000\u6e2f\u5143<\/td><td>\u5fc5\u9808\u5b58\u5165TVC\u5e33\u6236<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6bcf\u540d\u53d7\u4fdd\u4eba\u6bcf\u5e74\u53ef\u6263\u9664\u4fdd\u8cbb\u4e0a\u9650\u70ba8,000\u6e2f\u5143\uff0c\u800c\u4e14\u53d7\u4fdd\u4eba\uff08\u6307\u660e\u89aa\u5c6c\uff09\u6578\u76ee\u6c92\u6709\u9650\u5236\uff0c\u56e0\u6b64\u5bb6\u5ead\u6210\u54e1\u6108\u591a\uff0c\u900f\u904e VHIS \u53ef\u5275\u9020\u7684\u7e3d\u6263\u7a05\u984d\u5c31\u6108\u5927\u3002<\/p>\n\n\n\n<p>\u5f37\u7a4d\u91d1\u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e\uff08TVC\uff09\u6709\u5225\u65bc\u5f37\u7a4d\u91d1\u5f37\u5236\u4f9b\u6b3e\u3002\u5f37\u5236\u6027\u4f9b\u6b3e\u6bcf\u5e74\u4e0a\u9650$18,000\u53ef\u6263\u7a05\uff0c\u8207TVC\u5206\u958b\u8a08\u7b97\u3002TVC\uff08\u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e\uff09\u8207QDAP\u5408\u5171\u6bcf\u5e74\u4e0a\u9650$60,000\u3002<\/p>\n\n\n\n<p>\u7a05\u52d9\u5c40\u6703\u5148\u6263\u9664TVC\u4f9b\u6b3e\u984d\uff0c\u9918\u984d\u624d\u7528\u65bc\u6263\u9664\u5408\u8cc7\u683c\u5e74\u91d1\u4fdd\u8cbb\u3002\u4f8b\u5982\u652f\u4ed8TVC $30,000\u53ca\u5e74\u91d1\u4fdd\u8cbb$50,000\uff0c\u9996\u5148\u6263\u9664TVC $30,000\uff0c\u9918\u984d$30,000\u53ef\u6263\u9664\u5e74\u91d1\u4fdd\u8cbb\uff0c\u5408\u5171\u6263\u7a05\u4e0a\u9650\u70ba$60,000\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6\uff5c\u61c9\u916c\u8cbb\u6263\u7a05<\/h2>\n\n\n\n<p>\u53ef\u6263\u85aa\u4ff8\u7a05\u7684\u61c9\u916c\u8cbb\u5305\u62ec\u8207\u5ba2\u6236\u6216\u6f5b\u5728\u5ba2\u6236\u7684\u5546\u52d9\u5bb4\u8acb\u3001\u70ba\u4fc3\u6210\u92b7\u552e\u6216\u7dad\u6301\u5ba2\u6236\u95dc\u4fc2\u7684\u79ae\u54c1\u958b\u652f\uff0c\u5fc5\u9808\u4fdd\u7559\u8a73\u7d30\u7d00\u9304\u4ee5\u5099\u67e5\u6838\u3002<\/p>\n\n\n\n<p>\u61c9\u916c\u8cbb<a href=\"https:\/\/www.businessgo.hsbc.com\/zh-Hant\/article\/companyexpense\">\u7d93\u5e38<\/a>\u6210\u70ba\u6263\u7a05\u722d\u8b70\u9805\u76ee\uff0c\u4e00\u822c\u652f\u51fa\u8981\u7b26\u5408\u300c\u5b8c\u5168\u3001\u7d14\u7cb9\u53ca\u5fc5\u9808\u70ba\u7522\u751f\u8a72\u8a55\u7a05\u5165\u606f\u800c\u62db\u81f4\u300d\u624d\u53ef\u5728\u300c\u652f\u51fa\u53ca\u958b\u652f\u300d\u4e00\u6b04\u6263\u7a05\uff0c\u800c\u7a05\u52d9\u5c40\u6307\u5f15\u53ca\u4e0a\u8a34\u500b\u6848\u53cd\u8986\u6307\u51fa\uff0c\u7d14\u7cb9\u793e\u4ea4\u6027\u8cea\u61c9\u916c\u3001\u9001\u79ae\u3001\u65c5\u904a\u7b49\u8cbb\u7528\u4e26\u975e\u300c\u5b8c\u5168\u53ca\u7d14\u7cb9\u300d\u70ba\u8cfa\u53d6\u5165\u606f\u800c\u62db\u81f4\uff0c\u56e0\u6b64\u4e0d\u7372\u6263\u7a05\uff0c\u7d0d\u7a05\u4eba\u9700\u8981\u63d0\u4f9b\u8b49\u64da\u8b49\u660e\u76f8\u95dc\u958b\u652f\u540c\u696d\u52d9\u6d3d\u8ac7\u3001\u4f63\u91d1\u6536\u5165\u6709\u76f4\u63a5\u95dc\u4fc2\u3002<\/p>\n\n\n\n<p>\u96d6\u7136\u6cd5\u4f8b\u6c92\u6709\u5217\u660e\u4e00\u500b\u7d55\u5c0d\u7684\u767e\u5206\u6bd4\uff0c\u4f46\u5c0d\u4ee5\u4f63\u91d1\u70ba\u4e3b\u8981\u6536\u5165\u4f86\u6e90\u3001\u7d93\u5e38\u8981\u51fa\u5916\u898b\u5ba2\u7684\u7d93\u7d00\u6216\u4ee3\u7406\uff0c\u6709\u8a55\u8ad6<a href=\"https:\/\/www.youtube.com\/watch?v=86QRGC6QBXU\">\u6307<\/a>\u7a05\u52d9\u5c40\u5be6\u52d9\u4e0a\u5f80\u5f80\u63a5\u53d7\u300c\u4f63\u91d1\u6536\u5165\u7d04 10%\u300d\u4f5c\u70ba\u53ef\u6263\u9664\u61c9\u916c\u53ca\u76f8\u95dc\u958b\u652f\u7684\u5e38\u898b\u4e0a\u9650\uff0c\u8d85\u51fa\u90e8\u4efd\u901a\u5e38\u8981\u63d0\u4ea4\u66f4\u8a73\u7d30\u55ae\u64da\u53ca\u89e3\u91cb\u5148\u6709\u6a5f\u6703\u7372\u984d\u5916\u6263\u9664\u3002<\/p>\n\n\n\n<p>\u63db\u8a00\u4e4b\uff0c\u6c92\u6709\u4f63\u91d1\u3001\u7d14\u7cb9\u9818\u56fa\u5b9a\u4eba\u5de5\u7684\u6253\u5de5\u4ed4\uff0c<a href=\"https:\/\/kaizencpa.tw\/en\/viewpoints-from-kaizen\/hong-kong-salaries-tax-dependent-parent-allowance\/\">\u8981<\/a>\u6210\u529f\u5c31\u4e00\u822c\u98ef\u5c40\u3001\u4ea4\u901a\u958b\u652f\u4f5c\u61c9\u916c\u8cbb\u6263\u7a05\uff0c\u5be6\u52d9\u4e0a\u96e3\u5ea6\u6975\u9ad8\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7\uff5c\u51fa\u79df\u7269\u696d\u5229\u606f\u6263\u7a05<\/h2>\n\n\n\n<p>\u7269\u696d\u79df\u91d1\u6536\u5165\u4e00\u822c\u9808\u7e73\u7269\u696d\u7a05\uff0c\u6309\u79df\u91d1\u6536\u5165\u6253\u516b\u6298\uff08\u4fee\u847a\u53ca\u652f\u51fa\u7684\u6a19\u6e96\u514d\u7a0e\u984d \uff09\u5f8c<a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/property\/propertycompute.htm\">\u5fb5\u6536<\/a>15%\uff0c\u4e0d\u53ef\u6263\u6e1b\u5229\u606f\u652f\u51fa\uff1b\u5982\u7d0d\u7a05\u4eba\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05\uff0c\u53ef\u628a\u79df\u91d1\u6536\u5165\u8207\u5176\u4ed6\u5165\u606f\uff08\u5982\u85aa\u91d1\uff09\u5408\u4f75\u8a08\u7b97\uff0c\u53ef\u5c31\u70ba\u7522\u751f\u8a72\u79df\u91d1\u6536\u5165\u800c\u652f\u4ed8\u7684\u501f\u8cb8\u5229\u606f\u7533\u7d22\u6263\u7a05\uff0c\u5f9e\u800c\u62b5\u92b7\u90e8\u5206\u79df\u91d1\u7a05\u8ca0\u3002<\/p>\n\n\n\n<p>\u503c\u5f97\u7559\u610f\u7684\u662f\uff0c\u82e5\u679c\u7269\u696d\u66fe\u7d93\u8f49\u6309\u5957\u73fe\uff0c\u53ea\u6709\u539f\u5148\u7528\u65bc\u8cfc\u8cb7\u8a72\u7269\u696d\u7684\u8cb8\u6b3e\u5229\u606f\u90e8\u5206\u624d\u53ef\u6263\u7a05\u3002\u696d\u4e3b\u5fc5\u9808\u6e05\u695a\u4e86\u89e3\u7269\u696d\u7684\u6309\u63ed\u72c0\u614b\uff0c\u907f\u514d\u7533\u5831\u932f\u8aa4\u800c\u5f15\u81f4\u7a05\u52d9\u5c40\u8abf\u67e5\u3002<\/p>\n\n\n\n<p>\u66f4\u591a\u7269\u696d\u6295\u8cc7\u76f8\u95dc\u8cc7\u8a0a\uff5c<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e9%a9%97-%e6%a8%93-%e5%b8%ab-%e6%94%b6%e8%b2%bb-%e8%b3%87%e6%a0%bc-%e6%b3%a8%e6%84%8f-%e6%b8%85%e5%96%ae\/\"><strong>\u9a57\u6a13\u5e2b<\/strong><\/a><strong>\uff5c<\/strong><a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e9%a6%99%e6%b8%af-%e5%85%ac%e6%ad%a3%e8%a1%8c-%e6%98%af%e4%bb%80%e9%ba%bc-%e4%bd%9c%e7%94%a8\/\"><strong>\u516c\u6b63\u884c<\/strong><\/a><strong>\uff5c<\/strong><a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e9%8a%80-%e4%b8%bb-%e7%9b%a4-%e6%8b%8d%e8%b3%a3\/\"><strong>\u9280\u4e3b\u76e4<\/strong><\/a><strong>\uff5c<\/strong><a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e6%9c%80-%e5%84%aa%e6%83%a0-%e5%88%a9%e7%8e%87\/\"><strong>\u6700\u512a\u60e0\u5229\u7387<\/strong><\/a>\uff5c<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e6%ac%a0-%e7%a7%9f-%e6%94%b6-%e6%a8%93-%e7%a8%8b%e5%ba%8f\/\">\u6b20\u79df\u6536\u6a13\u7a0b\u5e8f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8\uff5c\u500b\u4eba\u9032\u4fee\u958b\u652f\u6263\u7a05<\/h2>\n\n\n\n<p>\u9999\u6e2f\u5bb9\u8a31\u7d0d\u7a05\u4eba\u5c31\u8207\u73fe\u8077\u6709\u95dc\u3001\u7528\u4f5c\u7dad\u6301\u6216\u63d0\u5347\u5de5\u4f5c\u6280\u80fd\u7684\u300c\u6307\u5b9a\u6559\u80b2\u8ab2\u7a0b\u300d\u53ca\u76f8\u95dc\u8003\u8a66\u8cbb\u7533\u7d22\u6263\u7a05\uff0c\u6bcf\u5e74\u4e0a\u9650 100,000 \u6e2f\u5143\u3002<\/p>\n\n\n\n<p>\u53ef\u7533\u8acb\u6263\u7a05\u7684\u8ab2\u7a0b<a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/salaries\/allowances\/deductions\/selfeducation.htm\">\u5fc5\u9808<\/a>\u7531\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u9644\u886813\u6307\u660e\u7684\u6a5f\u69cb\u6240\u4e3b\u8fa6\u3001\u6216\u7531\u6559\u80b2\u63d0\u4f9b\u8005\u6240\u63d0\u4f9b\u3001\u6216\u7531\u884c\u696d\u5354\u6703\u3001\u5c08\u696d\u5354\u6703\u3001\u696d\u52d9\u5354\u6703\u63d0\u4f9b\uff0c\u800c\u7533\u8acb\u6263\u7a05\u7684\u8ab2\u7a0b\u5fc5\u9808\u8207\u73fe\u8077\u6216\u672a\u4f86\u53d7\u50f1\u5de5\u4f5c\u6240\u9700\u7684\u8cc7\u683c\u6709\u76f4\u63a5\u95dc\u9023\u3002\u5b98\u65b9\u7db2\u7ad9\u5217\u51fa\u7684\u4f8b\u5b50\u5305\u62ec\uff0c\u884c\u653f\u4eba\u54e1\u4fee\u8b80\u7684\u7ba1\u7406\u8ab2\u7a0b\u3001\u79d8\u66f8\u6216\u6587\u54e1\u4fee\u8b80\u7684\u5546\u696d\u6216\u96fb\u8166\u8ab2\u7a0b\u3001\u6280\u8853\u4eba\u54e1\u4fee\u8b80\u7684\u8077\u696d\u8a13\u7df4\u8ab2\u7a0b\u53ca\u6703\u8a08\u5e2b\u6216\u5f8b\u5e2b\u53c3\u8207\u7684\u5c08\u696d\u9032\u4fee\u7814\u8a0e\u6703\u3002<\/p>\n\n\n\n<p>\u63db\u8a00\u4e4b\uff0c\u81ea\u4fee\u6216\u652f\u4ed8\u7d66\u79c1\u4eba\u88dc\u7fd2\u8001\u5e2b\u7684\u8cbb\u7528\u4ea6\u4e0d\u6703\u7372\u5f97\u6263\u7a05\uff0c\u800c\u4ea4\u4e86\u5b78\u8cbb\u4f46\u5f9e\u672a\u4e0a\u8ab2\u4ea6\u4e0d\u80fd\u6263\u7a05\u3002\u8208\u8da3\u73ed\u5982\u592a\u6975\u73ed\u3001\u70f9\u98ea\u73ed\u540c\u6a23\u4e0d\u5c6c\u65bc\u8207\u53d7\u50f1\u5de5\u4f5c\u6709\u95dc\u7684\u6559\u80b2\u8ab2\u7a0b\uff0c\u6545\u4e0d\u53ef\u6263\u7a05\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u5b78\u79c1\u5bb6\u8eca\u724c\u3001\u5b78\u8ca8\u8eca\u724c\u3001\u5df4\u58eb\u724c\u7b49\u5b78\u8eca\u958b\u652f\uff0c\u540c\u6a23\u4e0d\u61c9\u8a72\u586b\u5165\u500b\u4eba\u9032\u4fee\u958b\u652f\u7533\u7d22\u6263\u7a05\u3002\u7a05\u5c40\u6587\u4ef6\u63d0\u5230\u4e00\u500b<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/see.htm\">\u60c5\u6cc1<\/a>\uff0c\u7531\u65bc\u99d5\u99db\u5b78\u6821\u4e0d\u5c6c\u65bc\u6cd5\u4f8b\u4e0b\u6307\u5b9a\u6559\u80b2\u63d0\u4f9b\u8005\uff0c\u5373\u4f7f\u67d0\u4eba\u70ba\u4e86\u64d4\u4efb\u8ca8\u8eca\u53f8\u6a5f\u800c\u8b80\u91cd\u578b\u8ca8\u8eca\u99d5\u99db\u8ab2\u7a0b\uff0c\u5373\u4f7f\u8207\u5de5\u4f5c\u6709\u95dc\uff0c\u76f8\u95dc\u8ab2\u7a0b\u8cbb\u7528\u90fd\u4e0d\u53ef\u4ee5\u6263\u7a05\u3002<\/p>\n\n\n\n<h2 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