{"id":9085,"date":"2026-06-24T01:13:19","date_gmt":"2026-06-23T17:13:19","guid":{"rendered":"https:\/\/www.syfe.com\/hk\/magazine\/?p=9085"},"modified":"2026-06-22T12:00:04","modified_gmt":"2026-06-22T04:00:04","slug":"%e7%b6%b2-%e4%b8%8a-%e5%a0%b1%e7%a8%85","status":"publish","type":"post","link":"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%e7%b6%b2-%e4%b8%8a-%e5%a0%b1%e7%a8%85\/","title":{"rendered":"\u7db2\u4e0a\u5831\u7a05\u6559\u5b78\uff5c\u7a05\u52d9\u6613\u958b\u6236\u3001\u96fb\u5b50\u5831\u7a05\u586b\u5831\u8207\u6263\u7a05\u653b\u7565"},"content":{"rendered":"\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\/06\/\u7db2-\u4e0a-\u5831\u7a05-1024x576.png\" alt=\"\" class=\"wp-image-9086\" srcset=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-1024x576.png 1024w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-300x169.png 300w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-768x432.png 768w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-1536x864.png 1536w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-747x420.png 747w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-696x392.png 696w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05-1068x601.png 1068w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2-\u4e0a-\u5831\u7a05.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u9999\u6e2f<a href=\"https:\/\/www.ird.gov.hk\/chi\/welcome.htm\">\u7a05\u52d9\u5c40<\/a>\u65bc2026\u5e745\u67084\u65e5<a href=\"https:\/\/www.info.gov.hk\/gia\/general\/202605\/04\/P2026050400599.htm\">\u767c\u51fa<\/a>\u7d04277\u842c\u4efd2025\/26\u8ab2\u7a05\u5e74\u5ea6\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff0c\u7576\u4e2d\u9078\u64c7\u7db2\u4e0a\u5831\u7a05\u7684\u7d0d\u7a05\u4eba\u53ef\u5373\u6642\u65bc\u7db2\u4e0a\u67e5\u95b1\u548c\u586b\u4ea4\u5831\u7a05\u8868\uff0c\u800c\u63a1\u7528\u50b3\u7d71\u7d19\u672c\u5831\u7a05\u8868\u7684\u7d0d\u7a05\u4eba\u5247\u6703\u65bc\u4e00\u81f3\u5169\u65e5\u5167\u6536\u5230\u90f5\u5bc4\u6587\u4ef6\u3002<\/p>\n\n\n\n<p>\u9762\u5c0d\u6bcf\u5e74\u4e00\u5ea6\u7684\u5831\u7a05\u5b63\u7bc0\uff0c\u6108\u4f86\u6108\u591a\u9999\u6e2f\u7d0d\u7a05\u4eba\u9078\u64c7\u900f\u904e\u300c<a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/etax\/information\/\">\u7a05\u52d9\u6613<\/a>\u300d\uff08<a href=\"https:\/\/etax.ird.gov.hk\/?language=ZH_HK\">eTAX<\/a>\uff09\u5e73\u53f0\u9032\u884c\u96fb\u5b50\u5831\u7a05\uff0c\u9019\u4e0d\u50c5\u80fd\u81ea\u52d5\u5ef6\u9577\u4e00\u500b\u6708\u5bec\u9650\u671f\uff0c\u66f4\u53ef\u4eab\u7528\u9810\u586b\u8cc7\u6599\u53ca\u5373\u6642\u4f30\u7b97\u61c9\u7e73\u7a05\u6b3e\u7b49\u4fbf\u5229\u529f\u80fd\u3002<\/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-2c53484f      \"\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\tTable Of Contents\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=\"#\u9999\u6e2f\u96fb\u5b50\u5831\u7a05\u5e73\u53f0-\u7a05\u52d9\u6613etax\u4ecb\u7d39\" class=\"uagb-toc-link__trigger\">\u9999\u6e2f\u96fb\u5b50\u5831\u7a05\u5e73\u53f0 &#8211; \u7a05\u52d9\u6613\uff08eTax\uff09\u4ecb\u7d39<\/a><ul class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#\u4f7f\u7528\u7a05\u52d9\u6613\u7db2\u4e0a\u5831\u7a05\u7684\u689d\u4ef6\" class=\"uagb-toc-link__trigger\">\u4f7f\u7528\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u5831\u7a05\u7684\u689d\u4ef6<\/a><li class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#\u4f7f\u7528\u96fb\u5b50\u5831\u7a05\u7684\u671f\u9650\u8207\u597d\u8655\" class=\"uagb-toc-link__trigger\">\u4f7f\u7528\u96fb\u5b50\u5831\u7a05\u7684\u671f\u9650\u8207\u597d\u8655<\/a><\/li><\/ul><\/li><li class=\"uagb-toc__list\"><a href=\"#\u7db2\u4e0a\u586b\u5831\u85aa\u4ff8\u7a05\u7533\u5831\u8868\u6d41\u7a0b\" class=\"uagb-toc-link__trigger\">\u7db2\u4e0a\u586b\u5831\u85aa\u4ff8\u7a05\u7533\u5831\u8868\u6d41\u7a0b<\/a><ul class=\"uagb-toc__list\"><li class=\"uagb-toc__list\"><a href=\"#\u7db2\u4e0a\u5831\u7a05\u6ce8\u610f\u4e8b\u9805\" class=\"uagb-toc-link__trigger\">\u7db2\u4e0a\u5831\u7a05\u6ce8\u610f\u4e8b\u9805<\/a><\/ul><\/ul><\/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<h2 class=\"wp-block-heading\">\u9999\u6e2f\u96fb\u5b50\u5831\u7a05\u5e73\u53f0 &#8211; \u7a05\u52d9\u6613\uff08eTax\uff09\u4ecb\u7d39<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"583\" src=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-1024x583.png\" alt=\"\" class=\"wp-image-9092\" srcset=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-1024x583.png 1024w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-300x171.png 300w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-768x437.png 768w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-1536x875.png 1536w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-737x420.png 737w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-696x396.png 696w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613-1068x608.png 1068w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7a05\u52d9\u6613.png 1696w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><br><em>\u300c\u7a05\u52d9\u6613\u300d\u7db2\u7ad9\u622a\u5716<\/em><\/figcaption><\/figure>\n\n\n\n<p>\u9999\u6e2f\u7a05\u52d9\u5c40\u81ea2008\u5e74\u63a8\u51fa\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u7a05\u52d9\u5e73\u53f0\uff0c\u4e26\u65bc2010\u5e744\u6708\u5c07\u7db2\u4e0a\u5831\u7a05\u670d\u52d9\u64f4\u5c55\u81f3\u5c0f\u578b\u4f01\u696d\u3002\u8fd1\u5e74\u653f\u5e9c\u5927\u529b\u63a8\u52d5\u96fb\u5b50\u653f\u52d9\uff0c\u300c<a href=\"https:\/\/www.iamsmart.gov.hk\/tc\/\">\u667a\u65b9\u4fbf<\/a>\u300d\uff08iAM Smart\uff09\u6578\u78bc\u8eab\u4efd\u8a8d\u8b49\u5e73\u53f0\u8207\u300c\u7a05\u52d9\u6613\u300d\u5df2\u4f5c\u51fa\u6574\u5408\uff0c\u7d0d\u7a05\u4eba\u73fe\u6642\u53ef\u900f\u904e\u300c\u667a\u65b9\u4fbf\u300d\u76f4\u63a5\u767b\u5165\u300c\u7a05\u52d9\u6613\u300d\u5e33\u6236\uff0c\u7121\u9808\u8f38\u5165\u7a05\u52d9\u7de8\u865f\u53ca\u901a\u884c\u5bc6\u78bc\uff0c\u66f4\u53ef\u900f\u904e\u300c\u667a\u65b9\u4fbf+\u300d\u7684\u6578\u78bc\u7c3d\u7f72\u529f\u80fd\u65bc\u7db2\u4e0a\u7c3d\u7f72\u53ca\u905e\u4ea4\u5831\u7a05\u8868\u3002<\/p>\n\n\n\n<p>\u70ba\u63d0\u5347\u6578\u78bc\u670d\u52d9\u9ad4\u9a57\uff0c\u7a05\u52d9\u5c40\u65bc2025\u5e747\u6708\u5c0d\u7cfb\u7d71\u9032\u884c\u4e86\u5168\u9762\u5927\u5347\u7d1a\uff0c\u5c07\u539f\u6709\u7684\u55ae\u4e00\u5e73\u53f0\u5206\u62c6\u70ba\u4e09\u500b\u7368\u7acb\u7db2\u7ad9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u7a05\u52d9\u7db2\u7ad9\uff08ITP\uff09\uff1a\u5c08\u70ba\u4e00\u822c\u5e02\u6c11\u3001\u6253\u5de5\u4ed4\u53ca\u5168\u6b0a\u64c1\u6709\u7269\u696d\u7684\u696d\u4e3b\u800c\u8a2d\uff0c\u8655\u7406\u500b\u4eba\u85aa\u4ff8\u7a05\u53ca\u7269\u696d\u7a05<\/li>\n\n\n\n<li>\u5546\u696d\u7a05\u52d9\u7db2\u7ad9\uff08BTP\uff09\uff1a\u5c08\u70ba\u6cd5\u5718\u53ca\u5408\u5925\u696d\u52d9\u63d0\u4f9b\u5229\u5f97\u7a05\u53ca\u50f1\u4e3b\u5831\u7a05\u670d\u52d9<\/li>\n\n\n\n<li>\u7a05\u52d9\u4ee3\u8868\u7db2\u7ad9\uff08TRP\uff09\uff1a\u5c08\u4f9b\u57f7\u696d\u6703\u8a08\u5e2b\u53ca\u7a05\u52d9\u4ee3\u8868\u7ba1\u7406\u5ba2\u6236\u7684\u7a05\u52d9\u4e8b\u5b9c<\/li>\n<\/ul>\n\n\n\n<p>\u7a05\u52d9\u5c40\u540c\u6642\u63a8\u51fa\u4e86\u300ceTAX\u300d\u5b98\u65b9<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=hk.gov.ird.etax.mobileapp&amp;hl=en\">\u6d41\u52d5\u61c9\u7528\u7a0b\u5f0f<\/a>\uff0c\u8b93\u500b\u4eba\u7528\u6236\u53ef\u96a8\u6642\u96a8\u5730\u900f\u904e\u6d41\u52d5\u88dd\u7f6e\u4f7f\u7528\u300c\u500b\u4eba\u7a05\u52d9\u7db2\u7ad9\u300d\u670d\u52d9\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f7f\u7528\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u5831\u7a05\u7684\u689d\u4ef6<\/h3>\n\n\n\n<p>\u57282026\u5e74\uff0c\u4e00\u822c\u7d0d\u7a05\u4eba\u82e5\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6\uff0c\u53ef\u7533\u8acb\u4f7f\u7528\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u5831\u7a05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0d\u6703\u5c31\u5168\u90e8\u6216\u90e8\u5206\u53d7\u50f1\u5165\u606f\u7533\u8acb\u8c41\u514d\u5fb5\u7a05<\/li>\n\n\n\n<li>\u7368\u8cc7\u7d93\u71df\u696d\u52d9\u7684\u5168\u5e74\u7e3d\u5165\u606f\u4e0d\u8d85\u904e200\u842c\u6e2f\u5143\uff08\u5982\u9069\u7528\uff09<\/li>\n\n\n\n<li>\u65bc\u5e74\u5167\u4e26\u7121\u4efb\u4f55\u6839\u64da\u300a<a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap112!zh-Hant-HK\">\u7a05\u52d9\u689d\u4f8b<\/a>\u300b\u7b2c 20AE\u300120AF\u300120AX \u53ca\/\u6216 20AY \u689d\u88ab\u8996\u70ba\u61c9\u8a55\u7a05\u5229\u6f64<\/li>\n\n\n\n<li>\u672a\u6709\u5c31\u8a72\u8ab2\u7a05\u5e74\u5ea6\u53d6\u5f97\u4efb\u4f55\u95dc\u65bc\u4ed6\u7684\u7a05\u52d9\u4e8b\u9805\u7684\u4e8b\u5148\u88c1\u5b9a<\/li>\n\n\n\n<li>\u5728\u8a72\u8ab2\u7a05\u5e74\u5ea6\u4e26\u7121\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c 49(1) \u689d\u6216 49(1A) \u689d\u7533\u8acb\u4efb\u4f55\u96d9\u91cd\u8ab2\u7a05\u7684\u5bec\u514d<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f7f\u7528\u96fb\u5b50\u5831\u7a05\u7684\u671f\u9650\u8207\u597d\u8655<\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"455\" src=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-1024x455.png\" alt=\"\" class=\"wp-image-9090\" srcset=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-1024x455.png 1024w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-300x133.png 300w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-768x342.png 768w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-945x420.png 945w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-696x309.png 696w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05-1068x475.png 1068w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u9999\u6e2f\u7db2\u4e0a\u5831\u7a05.png 1518w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><br><em>\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u622a\u5716<\/em><\/figcaption><\/figure>\n\n\n\n<p>\u7db2\u4e0a\u5831\u7a05\u8207\u50b3\u7d71\u7d19\u672c\u5831\u7a05\u76f8\u6bd4\u5b58\u5728\u591a\u9805\u986f\u8457\u5dee\u7570\u3002\u4e00\u822c\u7d0d\u7a05\u4eba\u7d19\u672c\u5831\u7a05\u9808\u65bc2026\u5e746\u67084\u65e5\u6216\u4e4b\u524d\u4ea4\u56de\uff0c\u96fb\u5b50\u5831\u7a05\u5247\u81ea\u52d5\u5ef6\u671f\u81f37\u67084\u65e5\uff1b\u7d93\u71df\u7368\u8cc7\u696d\u52d9\u8005\u7d19\u672c\u671f\u9650\u70ba8\u67084\u65e5\uff0c\u7db2\u4e0a\u5831\u7a05\u5ef6\u81f39\u67084\u65e5\u3002<\/p>\n\n\n\n<p>\u53e6\u5916\uff0c\u300c\u7a05\u52d9\u6613\u300d\u5e73\u53f0\u63d0\u4f9b\u9810\u586b\u8cc7\u6599\u670d\u52d9\uff0c\u7cfb\u7d71\u6839\u64da\u50f1\u4e3b\u5df2\u7533\u5831\u7684\u5165\u606f\u8cc7\u6599\u81ea\u52d5\u586b\u5165\u90e8\u5206\u6b04\u4f4d\uff0c\u6e1b\u5c11\u624b\u52d5\u8f38\u5165\u6642\u9593\u53ca\u51fa\u932f\u6a5f\u6703\uff0c\u5e73\u53f0\u4ea6\u8a2d\u66ab\u5b58\u529f\u80fd\u53ef\u4f9b\u5206\u591a\u6b21\u5b8c\u6210\u586b\u5beb\u3002\u7db2\u4e0a\u5831\u7a05\u66f4\u53ef\u5373\u6642\u4f30\u7b97\u61c9\u7e73\u7a05\u6b3e\uff0c\u6709\u52a9\u7d0d\u7a05\u4eba\u9810\u65e9\u7c4c\u5283\u8ca1\u52d9\u5b89\u6392\u3002<\/p>\n\n\n\n<p>\u9072\u4ea4\u5831\u7a05\u8868\u65b9\u9762\uff0c\u6839\u64da\u7a05\u52d9\u5c40\u6307\u5f15\uff0c\u7121\u5408\u7406\u89e3\u91cb\u4e0b\u672a\u6309\u6642\u63d0\u4ea4\u53ef\u80fd\u88ab\u6aa2\u63a7\u53ca\u5224\u8655\u7f70\u6b3e10,000\u6e2f\u5143\uff0c\u8a55\u7a05\u4e3b\u4efb\u4ea6\u53ef\u80fd\u4e0d\u5141\u8a31\u7d0d\u7a05\u4eba\u65e5\u5f8c\u7533\u5831\u6263\u9664\u7684\u514d\u7a05\u984d\u9805\u76ee\u3002\u7d0d\u7a05\u4eba\u900f\u904e\u300c\u7a05\u52d9\u6613\u300d\u63d0\u4ea4\u5f8c\u61c9\u5132\u5b58\u96fb\u5b50\u78ba\u8a8d\uff0c\u4e26\u53ef\u96a8\u6642\u767b\u5165\u67e5\u95b1\u904e\u5f80\u5831\u7a05\u7d00\u9304\u3002<\/p>\n\n\n\n<p>\u5fd8\u8a18\u586b\u5beb\u6263\u7a05\u9805\u76ee\u53ef\u5c0e\u81f4\u591a\u7e73\u7a05\u6b3e\uff0c\u65e5\u5f8c\u53ef\u900f\u904e\u300c\u7a05\u52d9\u6613\u300d\u63d0\u4ea4\u66f4\u6b63\u6216\u586b\u5bebIR1421\u8868\u683c\u7533\u8acb\u4fee\u8a02\u8a55\u7a05\u3002<\/p>\n\n\n\n<p><strong>\u7a05\u52d9\u6613\uff08eTAX\uff09\u7db2\u4e0a\u5831\u7a05\u958b\u6236\u65b9\u6cd5<\/strong><\/p>\n\n\n\n<p>\u4f7f\u7528\u300c\u7a05\u52d9\u6613\u300d\u9032\u884c\u7db2\u4e0a\u5831\u7a05\u7684\u9996\u8981\u6b65\u9a5f\u70ba\u958b\u7acb\u500b\u4eba\u7a05\u52d9\u7db2\u7ad9\uff08ITP\uff09\u5e33\u6236\uff0c\u73fe\u6642\u7d0d\u7a05\u4eba\u6709\u5169\u7a2e\u4e3b\u8981\u9014\u5f91\u3002\u7b2c\u4e00\u7a2e\u70ba\u4f7f\u7528\u300c\u667a\u65b9\u4fbf\u300d\u767b\u5165\uff0c\u7d0d\u7a05\u4eba\u9032\u5165\u300c\u7a05\u52d9\u6613\u300d\u767b\u5165\u9801\u9762\u5f8c\u9ede\u64ca\u300c\u4f7f\u7528\u667a\u65b9\u4fbf\u767b\u5165\u300d\uff0c\u4ee5\u624b\u6a5f\u61c9\u7528\u7a0b\u5f0f\u6383\u63cf\u96fb\u8166\u87a2\u5e55\u4e0a\u7684\u4e8c\u7dad\u78bc\uff0c\u6388\u6b0a\u4e26\u9023\u7d50\u5e33\u6236\u5373\u53ef\u5b8c\u6210\uff0c\u7121\u9808\u7533\u8acb\u901a\u884c\u5bc6\u78bc\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e8c\u7a2e\u70ba\u7533\u8acb\u300c\u7a05\u52d9\u6613\u300d\u901a\u884c\u5bc6\u78bc\uff0c\u7d0d\u7a05\u4eba\u9700\u767b\u5165\u9999\u6e2f\u653f\u5e9c\u4e00\u7ad9\u901a\u7db2\u9801\uff0c\u9078\u64c7\u300c<a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/etax\/etax_password.htm\">\u7533\u8acb\u7a05\u52d9\u6613\u901a\u884c\u5bc6\u78bc<\/a>\u300d\uff0c\u8f38\u5165\u9999\u6e2f\u8eab\u4efd\u8b49\u865f\u78bc\u53ca\u7a05\u52d9\u7de8\u865f\uff0c\u7a05\u52d9\u5c40\u6703\u5728\u5169\u500b\u5de5\u4f5c\u5929\u5167\u5c07\u555f\u52d5\u5bc6\u78bc\u5bc4\u81f3\u901a\u8a0a\u5730\u5740\uff0c\u5982\u5df2\u63d0\u4f9b\u9999\u6e2f\u624b\u63d0\u96fb\u8a71\u865f\u78bc\u5247\u53ef\u9078\u64c7\u4ee5\u77ed\u8a0a\u5373\u6642\u63a5\u6536\u3002\u6536\u5230\u555f\u52d5\u5bc6\u78bc\u5f8c\uff0c\u767b\u5165\u300c\u7a05\u52d9\u6613\u300d\u7db2\u7ad9\u8a2d\u5b9a\u901a\u884c\u5bc6\u78bc\u53ca\u7528\u6236\u8cc7\u6599\u5373\u53ef\u5b8c\u6210\u958b\u6236\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u5f9e\u672a\u88ab\u7a05\u5c40\u5efa\u7acb\u7a05\u52d9\u6a94\u6848\uff08\u4f8b\u5982\u8077\u5834\u65b0\u4eba\u672a\u6536\u904e\u5831\u7a05\u8868\uff09\uff0c\u8981\u5148\u5411\u7a05\u5c40\u7533\u8acb\u7a05\u52d9\u6a94\u6848\u53ca\u7a05\u52d9\u7de8\u865f\uff08\u53ef\u900f\u904e IR6169 \u8868\u683c\u7b49\u65b9\u5f0f\u7533\u8acb\u958b\u7acb\u7a05\u52d9\u6613\u5e33\u6236\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7db2\u4e0a\u586b\u5831\u85aa\u4ff8\u7a05\u7533\u5831\u8868\u6d41\u7a0b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"405\" src=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-1024x405.png\" alt=\"\" class=\"wp-image-9088\" srcset=\"https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-1024x405.png 1024w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-300x119.png 300w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-768x303.png 768w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-1536x607.png 1536w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-1063x420.png 1063w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-696x275.png 696w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05-1068x422.png 1068w, https:\/\/www.syfe.com\/hk\/magazine\/wp-content\/uploads\/2026\/06\/\u7db2\u4e0a\u5831\u7a05.png 1660w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u622a\u5716<\/figcaption><\/figure>\n\n\n\n<p>\u6210\u529f\u958b\u7acb\u5e33\u6236\u5f8c\uff0c\u7d0d\u7a05\u4eba\u767b\u5165\u300c\u7a05\u52d9\u6613\u300d\u9078\u64c7\u300c\u6aa2\u8996\u670d\u52d9\u300d\uff0c\u7136\u5f8c\u9ede\u9078\u300c\u63d0\u4ea4\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\u300d\u3002<\/p>\n\n\n\n<p>\u7cfb\u7d71\u6703\u6839\u64da\u4e0a\u4e00\u5e74\u5ea6\u8cc7\u6599\u9810\u586b\u500b\u4eba\u8cc7\u6599\uff0c\u7d0d\u7a05\u4eba\u6838\u5c0d\u5f8c\u5254\u9078\u9069\u7528\u5831\u7a05\u90e8\u5206\uff0c\u5305\u62ec\u85aa\u4ff8\u7a05\u3001\u7269\u696d\u7a05\u6216\u5229\u5f97\u7a05\u3002<\/p>\n\n\n\n<p>\u5982\u9078\u64c7\u85aa\u4ff8\u7a05\uff0c\u7cfb\u7d71\u6703\u81ea\u52d5\u586b\u5165\u53d7\u50f1\u8cc7\u6599\uff0c\u7d0d\u7a05\u4eba\u9700\u78ba\u8a8d\u5168\u5e74\u5165\u606f\u7e3d\u984d\uff0c\u5305\u62ec\u57fa\u672c\u85aa\u91d1\u3001\u82b1\u7d05\u3001\u4f63\u91d1\u53ca\u6d25\u8cbc\uff0c\u6240\u6709\u6536\u5165\u9700\u4ee5\u6263\u9664\u5f37\u5236\u6027\u516c\u7a4d\u91d1\u4f9b\u6b3e\u524d\u7684\u91d1\u984d\u7533\u5831\u3002\u96a8\u5f8c\u70ba\u6263\u6e1b\u53ca\u514d\u7a05\u984d\u90e8\u5206\uff0c\u7d0d\u7a05\u4eba\u6839\u64da\u500b\u4eba\u60c5\u6cc1\u5254\u9078\u5408\u8cc7\u683c\u9805\u76ee\u3002<\/p>\n\n\n\n<p>\u66f4\u591a<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%E6%89%A3-%E7%A8%85\/\">\u6263\u7a05<\/a>\u8cc7\u8a0a\uff1a<a href=\"https:\/\/www.syfe.com\/hk\/magazine\/zh-hant\/%E6%89%A3-%E7%A8%85\/\">\u5831\u7a05Checklist\uff5c\u6253\u5de5\u4ed410\u500b\u4e0d\u53ef\u4e0d\u77e5\u7684\u6263\u7a05\u65b9\u6cd5<\/a><\/p>\n\n\n\n<p>\u5b8c\u6210\u6240\u6709\u90e8\u5206\u5f8c\uff0c\u7cfb\u7d71\u986f\u793a\u586b\u5beb\u8cc7\u6599\u4f9b\u6838\u5be6\u4e26\u81ea\u52d5\u4f30\u7b97\u61c9\u7e73\u7a05\u6b3e\uff0c\u7d0d\u7a05\u4eba\u8f38\u5165\u901a\u884c\u5bc6\u78bc\u9032\u884c\u96fb\u5b50\u7c3d\u7f72\u5373\u53ef\u63d0\u4ea4\u3002<\/p>\n\n\n\n<p>\u6210\u529f\u63d0\u4ea4\u5831\u7a05\u5f8c\uff0c\u7cfb\u7d71\u6703\u986f\u793a\u78ba\u8a8d\u7de8\u865f\uff0f\u56de\u57f7\u9801\u9762\uff0c\u4e26\u63d0\u4f9b PDF \u5f62\u5f0f\u7684\u96fb\u5b50\u78ba\u8a8d\u66f8\u6216\u63d0\u4ea4\u8a18\u9304\uff0c\u5efa\u8b70\u7acb\u5373\u4e0b\u8f09\u4e26\u4fdd\u5b58 PDF 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