{"id":29838,"date":"2025-10-30T15:02:55","date_gmt":"2025-10-30T07:02:55","guid":{"rendered":"https:\/\/onesec.com.hk\/?p=29838"},"modified":"2026-04-29T16:57:30","modified_gmt":"2026-04-29T08:57:30","slug":"company-tax-return","status":"publish","type":"post","link":"https:\/\/onesec.com.hk\/english\/company-tax-return\/","title":{"rendered":"Company Tax Filing Tutorial: What taxes do I need to pay when starting a company in Hong Kong? How much? When to pay?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"29838\" class=\"elementor elementor-29838\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3ba5d9 e-con-full e-flex wcf-starter-animations-none e-con e-parent\" data-id=\"b3ba5d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe3e920 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"fe3e920\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u5728\u9999\u6e2f\u958b\u516c\u53f8\uff0c\u5831\u7a05\u5f80\u5f80\u662f\u65b0\u624b\u8001\u95c6\u6700\u982d\u75db\u7684\u4e00\u74b0\u3002\u516c\u53f8\u8981\u4ea4\u4ec0\u9ebc\u7a05\uff1f\u6bcf\u5e74\u8981\u4ea4\u591a\u5c11\uff1f\u516c\u53f8\u5831\u7a05\u8868\u9ede\u586b\u624d\u6b63\u78ba\uff1f\u5225\u6025\uff0c\u6211\u6574\u7406\u4e86\u4e00\u4efd\u7c21\u55ae\u6613\u61c2\u7684\u516c\u53f8\u5831\u7a05\u6559\u5b78\uff0c\u4e00\u6b65\u6b65\u5e36\u4f60\u4e86\u89e3\u5229\u5f97\u7a05\u3001\u4e0d\u540c\u985e\u578b\u7684\u5831\u7a05\u8868\uff0c\u4ee5\u53ca\u516c\u53f8\u5831\u7a05\u671f\u9650\uff0c\u8b93\u4f60\u5f9e\u6b64\u4e0d\u518d\u70ba\u5831\u7a05\u7169\u60f1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-481d8a0 e-con-full e-flex wcf-starter-animations-none e-con e-child\" data-id=\"481d8a0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4fbe1 wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"bd4fbe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"70\" height=\"53\" src=\"https:\/\/onesec.com.hk\/wp-content\/uploads\/2025\/09\/svgexport-7-1.webp\" class=\"attachment-large size-large wp-image-28698\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128201c elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"128201c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Company Tax Filing Tutorial: What taxes do I need to pay when starting a company in Hong Kong? How much? When to pay?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62a19f3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"62a19f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67e453d\" data-id=\"67e453d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9305f19 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"9305f19\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u9999\u6e2f\u958b\u516c\u53f8\u9700\u8981\u5831\u4ec0\u9ebc\u7a05\uff1f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9164447 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"9164447\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u5176\u5be6\uff0c<\/span><span style=\"color: #800000;\"><b>\u5927\u591a\u6578\u9999\u6e2f\u516c\u53f8\u4e3b\u8981\u9700\u8981\u8655\u7406\u7684\u7a05\u7a2e\u53ea\u6709\u4e00\u9805\uff1a<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_pft.htm\" target=\"_blank\" rel=\"noopener\">\u5229\u5f97\u7a05<\/a><\/span>\uff08Profits Tax\uff09<\/b><\/span><span style=\"font-weight: 400;\">\u3002\u9999\u6e2f\u76ee\u524d\u6c92\u6709\u589e\u503c\u7a05\uff08VAT\uff09\u3001\u6c92\u6709\u71df\u696d\u7a05\u3001\u6c92\u6709\u80a1\u606f\u7a05\u3001\u4e5f\u6c92\u6709\u6d77\u5916\u6536\u5165\u7a05\uff0c\u6240\u4ee5\u6574\u500b\u7a05\u5236\u7b97\u662f\u975e\u5e38\u7c21\u55ae\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2d92fe wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"f2d92fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u4e0d\u8ad6\u4f60\u662f\u6709\u9650\u516c\u53f8\u3001\u7121\u9650\u516c\u53f8\u3001\u5408\u5925\u3001\u9084\u662f\u4fe1\u8a17\uff0c\u53ea\u8981\u4f60\u7684\u516c\u53f8\u6709\u505a\u751f\u610f\u3001\u6709\u6536\u5165\u3001\u6709\u5229\u6f64\uff0c\u5c31\u8981\u5831\u7a05\u3002\u7a05\u52d9\u5c40\u6bcf\u5e74\u6703\u767c\u51fa\u5831\u7a05\u8868\uff0c\u516c\u53f8\u5c31\u9700\u8981\u4f9d\u7167\u5be6\u969b\u6536\u5165\u8207\u652f\u51fa\u4f86\u7533\u5831\uff0c\u4e26\u63d0\u4f9b\u5be9\u8a08\u5831\u544a\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7fb634 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"c7fb634\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u90a3\u5229\u5f97\u7a05\u5230\u5e95\u662f\u4ec0\u9ebc\uff1f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30739a0 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"30739a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u4e00\u53e5\u8a71\u7e3d\u7d50\uff1a<\/span><span style=\"color: #800000;\"><b>\u5229\u5f97\u7a05 = \u516c\u53f8\u5728\u9999\u6e2f\u7d93\u71df\u696d\u52d9\u6240\u8cfa\u5230\u5229\u6f64\u9700\u8981\u4ea4\u7684\u7a05\u3002<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b0266 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"c1b0266\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u91cd\u9ede\u662f\u2014\u2014\u662f\u5426\u8981\u4ea4\u7a05\uff0c\u8ddf\u300c\u516c\u53f8\u8a3b\u518a\u5728\u54ea\u88e1\u300d\u6c92\u6709\u76f4\u63a5\u95dc\u4fc2\uff1b\u800c\u662f\u770b\uff1a<\/span><span style=\"color: #800000;\"><b>\u9019\u7b46\u5229\u6f64\u662f\u4e0d\u662f\u5728\u9999\u6e2f\u7522\u751f\u7684<\/b><\/span><span style=\"font-weight: 400;\">\uff08\u4e0d\u5305\u62ec\u51fa\u552e\u8cc7\u672c\u8cc7\u7522\u6240\u5f97\u7684\u6536\u5165\uff09<\/span><b>.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55fec54 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"55fec54\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f60\u7684\u751f\u610f\u6d3b\u52d5\uff08\u4f8b\u5982\u92b7\u552e\u3001\u8ac7\u5408\u7d04\u3001\u670d\u52d9\u63d0\u4f9b\u7b49\uff0c \u5177\u9ad4\u7531\u7a05\u52d9\u5c40\u5224\u65b7\uff09<\/span><span style=\"color: #800000;\"><b>\u4e3b\u8981\u5728\u9999\u6e2f\u767c\u751f<\/b><\/span><span style=\"font-weight: 400;\"> \u2192 \u901a\u5e38\u8981\u4ea4\u5229\u5f97\u7a05<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f60\u7684\u6536\u5165\u662f<\/span><span style=\"color: #800000;\"><b>\u5728\u9999\u6e2f\u4ee5\u5916\u7522\u751f<\/b><\/span><span style=\"font-weight: 400;\">\uff08\u4f8b\u5982\u6d77\u5916\u696d\u52d9\u3001\u6d77\u5916\u5ba2\u6236\u3001\u6d77\u5916\u4ea4\u4ed8\uff09\u2192 \u5f88\u591a\u60c5\u6cc1\u4e0b\u53ef\u7533\u8acb\u300c\u96e2\u5cb8\u514d\u7a05\u300d\uff0c\u4e0d\u7528\u4ea4\u5229\u5f97\u7a05<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0345d12 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"0345d12\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u800c\u5c31\u7b97\u4f60\u662f\u9999\u6e2f\u516c\u53f8\uff0c\u53ea\u8981\u5229\u6f64\u4e0d\u662f\u5728\u9999\u6e2f\u7522\u751f\uff0c\u4e5f\u53ef\u4ee5\u4e0d\u7528\u8ab2\u7a05\u3002\u53cd\u904e\u4f86\u8aaa\uff0c\u5c31\u7b97\u4f60\u4e0d\u662f\u9999\u6e2f\u4eba\u3001\u4e0d\u4f4f\u9999\u6e2f\uff0c\u53ea\u8981\u4f60<\/span><span style=\"color: #800000;\"><b>\u5728\u9999\u6e2f\u8cfa\u9322<\/b><\/span><span style=\"font-weight: 400;\">\uff0c\u4ecd\u7136\u8981\u4ea4\u5229\u5f97\u7a05\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e00321 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"5e00321\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u7576\u7136\uff0c\u8981\u662f\u516c\u53f8\u8cb7\u6a13\u3001\u8ce3\u6a13\uff0c\u662f\u70ba\u4e86\u7092\u3001\u8cfa\u5dee\u50f9\u7684\uff0c\u90a3\u7a05\u5c40\u6703\u76f4\u63a5\u628a\u4f60\u7576\u6210\u300c\u505a\u751f\u610f\u300d\u4f86\u770b\uff0c\u8cfa\u7684\u5229\u6f64\u4e00\u6a23\u8981\u5831\u7a05\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70a49c5 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"70a49c5\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-wptb-responsive-directives=\"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\" data-wptb-cells-width-auto-count=\"5\" data-wptb-extra-styles=\"\" data-wptb-pro-pagination-top-row-header=\"false\" data-wptb-rows-per-page=\"10\" data-wptb-pro-search-top-row-header=\"false\" data-wptb-searchbar-position=\"left\" role=\"table\" data-table-columns=\"5\" data-wptb-table-alignment=\"center\" data-wptb-td-width-auto=\"120\" data-wptb-table-tds-sum-max-width=\"708\"><tbody data-global-font-size=\"15\"><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"\"><div style=\"position: relative;\">&#39006;&#21029;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"\"><div style=\"position: relative;\">&#35506;&#31237;&#24180;&#24230;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"\"><div style=\"position: relative;\">&#25033;&#35413;&#31237;&#21033;&#28516;&#31684;&#22285;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"\"><div style=\"position: relative;\">&#31237;&#29575;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"4\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"\"><div style=\"position: relative;\">&#20633;&#35387;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"\"><div style=\"position: relative;\">&#26377;&#38480;&#20844;&#21496;&#65288;&#27861;&#22296;&#65289;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"\"><div style=\"position: relative;\">2018\/19 &#21450;&#20854;&#24460;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"\"><div style=\"position: relative;\">&#19981;&#36229;&#36942; HK$2,000,000<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"\"><div style=\"position: relative;\">8.25%<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"4\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"\"><div style=\"position: relative;\">&#20841;&#32026;&#21046;&#31237;&#29575;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"\"><div style=\"position: relative;\">&#36229;&#36942; HK$2,000,000&#30340;&#37096;&#20998;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"\"><div style=\"position: relative;\">16.5%<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-609\" style=\"\"><div style=\"position: relative;\">&mdash;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-610\" style=\"\"><div style=\"position: relative;\"><\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"4\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-611\" style=\"\"><div style=\"position: relative;\"><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-612\" style=\"\"><div style=\"position: relative;\">&#21512;&#22821;&#26989;&#21209;&#12289;&#29544;&#36039;&#32147;&#29151;&#65288;&#38750;&#27861;&#22296;&#65289;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-613\" style=\"\"><div style=\"position: relative;\">2018\/19 &#21450;&#20854;&#24460;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-614\" style=\"\"><div style=\"position: relative;\">&#19981;&#36229;&#36942; HK$2,000,000<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-615\" style=\"\"><div style=\"position: relative;\">7.5%<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"4\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-616\" style=\"\"><div style=\"position: relative;\">&#20841;&#32026;&#21046;&#31237;&#29575;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-617\" style=\"\"><div style=\"position: relative;\">&#36229;&#36942; HK$2,000,000&#30340;&#37096;&#20998;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-618\" style=\"\"><div style=\"position: relative;\">15%<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-619\" style=\"\"><div style=\"position: relative;\">&mdash;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-620\" style=\"\"><div style=\"position: relative;\"><\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"4\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-621\" style=\"\"><div style=\"position: relative;\"><\/div><\/div><\/td><\/tr><\/tbody><\/table>\n\n<\/div>\n<\/p><p><span style=\"font-weight: 400;\">*\u4ee5\u4e0a\u50c5\u4f9b\u53c3\u8003\uff0c\u5177\u9ad4\u4ee5<\/span><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/taxfiling\/taxrates\/profitsrates.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u767c\u4f48\u6587\u4ef6<\/span><\/a><\/span><span style=\"font-weight: 400;\">\u70ba\u6e96\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-330f7d9 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"330f7d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u516c\u53f8\u5831\u7a05\u9700\u4ec0\u9ebc\u6642\u5019\u958b\u59cb\uff1f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-802d1a7 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"802d1a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u7a05\u52d9\u5c40\u6703\u6839\u64da\u516c\u53f8\u7d93\u71df\u72c0\u6cc1\uff0c\u6c7a\u5b9a\u4ec0\u9ebc\u6642\u5019\u767c\u51fa\u5831\u7a05\u8868\u3002\u516c\u53f8\u5831\u7a05\u6642\u9593\u4e00\u822c\u5206\u4e09\u7a2e\u60c5\u6cc1\u5b89\u6392\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #800000;\">\u65b0\u958b\u696d\u516c\u53f8<\/span><\/strong>\uff1a\u901a\u5e38\u6703\u5728\u516c\u53f8\u958b\u696d\u6216\u6210\u7acb\u70ba\u6cd5\u5718\u5f8c\u5927\u7d0418\u500b\u6708\u6536\u5230\u7b2c\u4e00\u4efd\u5831\u7a05\u8868\u3002<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #800000;\">\u6301\u7e8c\u7d93\u71df\u4e2d\u7684\u516c\u53f8<\/span><\/strong>\uff1a\u6bcf\u5e744\u6708\u7684\u7b2c\u4e00\u500b\u5de5\u4f5c\u65e5\uff0c\u7a05\u52d9\u5c40\u90fd\u6703\u6279\u91cf\u5bc4\u51fa\u5831\u7a05\u8868\uff0c\u9019\u662f\u5927\u90e8\u5206\u516c\u53f8\u90fd\u8981\u8655\u7406\u7684\u300c\u4f8b\u884c\u516c\u4e8b\u300d\u3002<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #800000;\">\u66ab\u505c\u6216\u672a\u958b\u696d\u7684\u516c\u53f8<\/span><\/strong>\uff1a\u5c31\u7b97\u516c\u53f8\u6c92\u6709\u71df\u696d\u3001\u6c92\u6709\u6536\u5165\uff0c\u751a\u81f3\u9084\u5728\u300c\u4e0d\u6d3b\u52d5\u300d\u72c0\u614b\uff0c\u4e5f\u5fc5\u9808\u6bcf\u5e74\u63d0\u4ea4\u5229\u5f97\u7a05\u7533\u5831\u8868\uff0c\u4e26\u4ee5\u300c\u96f6\u7533\u5831\u300d\u5f62\u5f0f\u5411\u7a05\u52d9\u5c40\u8aaa\u660e\u516c\u53f8\u6c92\u6709\u4efb\u4f55\u696d\u52d9\u6216\u4ea4\u6613\u3002<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d360aec wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"d360aec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5e38\u898b\u7684\u5229\u5f97\u7a05\u5831\u7a05\u8868\u985e\u578b<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c16dc7 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"6c16dc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u4e0d\u540c\u516c\u53f8\u8eab\u4efd\u6703\u6536\u5230\u4e0d\u540c\u7684\u8868\u683c\uff1a<\/span><\/p><p><div class=\"wptb-container-legacy\" data-table-id=\"29414\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-29414\" style=\"border-spacing: 3px 3px; border-collapse: collapse !important; min-width: 426px; border: 1px solid #000000; \" data-border-spacing-columns=\"3\" data-border-spacing-rows=\"3\" data-reconstraction=\"1\" data-wptb-table-directives=\"eyJpbm5lckJvcmRlcnMiOnsiYWN0aXZlIjoiYWxsIiwiYm9yZGVyV2lkdGgiOjEsImJvcmRlclJhZGl1c2VzIjp7ImFsbCI6MCwicm93IjowLCJjb2x1bW4iOjB9fX0=\" data-wptb-responsive-directives=\"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\" data-wptb-cells-width-auto-count=\"3\" data-wptb-extra-styles=\"\" data-wptb-pro-pagination-top-row-header=\"false\" data-wptb-rows-per-page=\"10\" data-wptb-pro-search-top-row-header=\"false\" data-wptb-searchbar-position=\"left\" role=\"table\" data-table-columns=\"3\" data-wptb-table-alignment=\"center\" data-wptb-td-width-auto=\"120\" data-wptb-table-tds-sum-max-width=\"426\"><tbody data-global-font-size=\"15\"><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"\"><div style=\"position: relative;\">&#20844;&#21496;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"\"><div style=\"position: relative;\">&#22577;&#31237;&#34920;&#32232;&#34399;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"\"><div style=\"position: relative;\">&#29992;&#36884;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"\"><div style=\"position: relative;\">&#27861;&#22296;&#65288;&#21363;&#26377;&#38480;&#20844;&#21496;&#65289;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"\"><div style=\"position: relative;\">BIR51<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"\"><div style=\"position: relative;\">&#19968;&#33324;&#26368;&#24120;&#35211;&#65292;&#20844;&#21496;&#22577;&#31237;&#37117;&#22635;&#36889;&#24373;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"\"><div style=\"position: relative;\">&#38750;&#27861;&#22296;&#65288;&#22914;&#29544;&#36039;&#25110;&#21512;&#22821;&#65289;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"\"><div style=\"position: relative;\">BIR52<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"\"><div style=\"position: relative;\">&#36969;&#29992;&#26044;&#38750;&#27861;&#20154;&#20294;&#26377;&#26989;&#21209;&#30340;&#20154;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"\"><div style=\"position: relative;\">&#26367;&#38750;&#39321;&#28207;&#23621;&#27665;&#20195;&#22577;&#31237;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"\"><div style=\"position: relative;\">BIR54<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"\"><div style=\"position: relative;\">&#27604;&#36611;&#23569;&#35211;&#65292;&#22810;&#29992;&#26044;&#20195;&#29702;&#25110;&#20195;&#25345;&#24773;&#27841;<\/div><\/div><\/td><\/tr><\/tbody><\/table>\n\n<\/div>\n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d27c20d wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"d27c20d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u516c\u53f8\u5831\u7a05\u8868\u9ede\u586b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-874c827 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"874c827\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u5728\u586b\u516c\u53f8\u5831\u7a05\u8868\u4e4b\u524d\uff0c\u5148\u8981\u628a<\/span><span style=\"color: #800000;\"><b>\u5e74\u5ea6\u8ca1\u52d9\u8cc7\u6599\u6574\u7406\u597d<\/b><\/span><span style=\"font-weight: 400;\">\u3002\u57fa\u672c\u4e0a\u4f60\u9700\u8981\u6e96\u5099\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #800000;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #800000;\"><b>\u640d\u76ca\u8868<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #800000;\"><b>\u5be9\u8a08\u5831\u544a<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u53ca<\/span><span style=\"color: #800000;\"><b>\u767c\u7968\u3001\u6536\u64da\u3001\u5e33\u76ee\u8a18\u9304<\/b><\/span><span style=\"font-weight: 400;\">\u7b49\u652f\u6490\u6587\u4ef6<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u9019\u4e9b\u8cc7\u6599\u6703\u7528\u4f86\u8aaa\u660e\u516c\u53f8\u5230\u5e95\u8cfa\u4e86\u591a\u5c11\u3001\u82b1\u4e86\u591a\u5c11\u3001\u6700\u5f8c\u6709\u6c92\u6709\u5229\u6f64\u9700\u8981\u4ea4\u7a05\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a97b03 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"4a97b03\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u586b\u8868\u7684\u6642\u5019\uff0c\u91cd\u9ede\u662f<\/span><span style=\"color: #800000;\"><b>\u628a\u696d\u52d9\u60c5\u6cc1\u3001\u6536\u5165\u91d1\u984d\u3001\u6210\u672c\u958b\u652f\u3001\u4ee5\u53ca\u6700\u5f8c\u7684\u61c9\u8ab2\u7a05\u5229\u6f64\u5beb\u6e05\u695a<\/b><\/span><span style=\"font-weight: 400;\">\u3002\u4e0d\u8981\u89ba\u5f97\u9019\u90e8\u5206\u662f\u5f62\u5f0f\uff0c\u56e0\u70ba\u7a05\u52d9\u5c40\u5c31\u662f\u9760\u9019\u4e9b\u4f86\u5224\u65b7\u4f60\u9700\u4e0d\u9700\u8981\u7e73\u7a05\u3001\u7e73\u591a\u5c11\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a4917c wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"2a4917c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u25b6 <span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bir51c_notes.htm\" target=\"_blank\" rel=\"noopener\">\u6709\u9650\u516c\u53f8\u5831\u7a05\u8868\u9644\u8a3b\u8207\u8aaa\u660e<\/a><\/span><\/strong><\/p><p><strong>\u25b6 <span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/cpt51.htm\" target=\"_blank\" rel=\"noopener\">\u586b\u5beb\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\uff08BIR51 \u53ca BIR52\uff09 \u5e38\u898b\u554f\u7b54<\/a><\/span><\/strong><\/p><p><strong>\u25b6 <span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/cpt54.htm\" target=\"_blank\" rel=\"noopener\">\u586b\u5beb\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\uff08BIR54\uff09\u5e38\u898b\u554f\u7b54<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c94e6b5 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"c94e6b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u516c\u53f8\u5831\u7a05\u671f\u9650<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a70eb48 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"a70eb48\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u9999\u6e2f\u7a05\u52d9\u5c40\u5c0d\u5831\u7a05\u671f\u9650\u6709\u660e\u78ba\u898f\u5b9a\uff0c\u4e0d\u8ad6\u4f60\u662f\u6709\u9650\u516c\u53f8\u3001\u5408\u5925\u696d\u52d9\u9084\u662f\u5176\u4ed6\u5f62\u5f0f\uff0c\u53ea\u8981\u6536\u5230\u4e86\u5229\u5f97\u7a05\u5831\u7a05\u8868\uff08BIR51\uff0fBIR52\uff0fBIR54\uff09\uff0c\u5c31\u8981\u5728\u898f\u5b9a\u671f\u9650\u5167\u4ea4\u56de\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae824f8 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"ae824f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u4e00\u822c\u63d0\u4ea4\u671f\u9650<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1fa11f wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"f1fa11f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u6cc1\u4e0b\uff0c\u516c\u53f8\u9700\u8981\u5728<\/span><span style=\"color: #800000;\"><b>\u5831\u7a05\u8868\u767c\u51fa\u65e5\u8d77 1 \u500b\u6708\u5167<\/b><\/span><span style=\"font-weight: 400;\">\u5b8c\u6210\u586b\u5beb\u4e26\u4ea4\u56de\u7a05\u52d9\u5c40\u3002\u5177\u9ad4\u7684\u622a\u6b62\u65e5\u671f\uff0c\u6703\u5370\u5728\u5831\u7a05\u8868\u9996\u9801\uff0c\u62ff\u5230\u8868\u5148\u770b\u7b2c\u4e00\u9801\u5c31\u5c0d\u4e86\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eee46c wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"3eee46c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u96fb\u5b50\u5831\u7a05\u53ef\u591a\u4e00\u500b\u6708<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a70bccd wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"a70bccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f60\u7684\u516c\u53f8\u9078\u64c7\u4f7f\u7528<\/span><span style=\"color: #800000;\"><b>\u7a05\u52d9\u5c40\u7684\u7db2\u4e0a\u5831\u7a05\u670d\u52d9\uff08eTAX\uff09\u63d0\u4ea4\u5831\u7a05\u8868<\/b><\/span><span style=\"font-weight: 400;\">\uff0c\u90a3\u9ebc\u7a05\u52d9\u5c40\u901a\u5e38\u6703<\/span><span style=\"color: #800000;\"><b>\u81ea\u52d5\u7d66\u4f60\u518d\u5ef6\u9577\u4e00\u500b\u6708<\/b><\/span><span style=\"font-weight: 400;\">\u7684\u63d0\u4ea4\u6642\u9593\u3002\u4e0d\u904e\uff0c\u4f7f\u7528\u96fb\u5b50\u5831\u7a05\u662f\u6709\u7279\u5b9a\u8981\u6c42\u7684\uff0c\u516c\u53f8\u8981\u5148\u5b8c\u6210\u76f8\u95dc\u7cfb\u7d71\u7684\u767b\u8a18\u8207\u8a2d\u5b9a\u624d\u884c\u3002\uff08<strong>\u9ede\u64ca\u67e5\u770b\u6709\u95dc<\/strong><\/span><span style=\"color: #3366ff;\"><strong><a style=\"color: #3366ff;\" href=\"https:\/\/www.gov.hk\/tc\/business\/taxes\/etax\/completion_pfr.htm\" target=\"_blank\" rel=\"noopener\">\u7db2\u4e0a\u5831\u7a05<\/a><\/strong><\/span><span style=\"font-weight: 400;\"><strong>\u8a73\u60c5<\/strong>\uff09<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c90860 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"9c90860\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5831\u7a05\u4ee3\u8868\uff08\u6703\u8a08\u5e2b\uff09\uff1a\u53ef\u4ee5\u7533\u8acb\u300c\u6574\u6279\u5ef6\u671f\u300d<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a02374 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"9a02374\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u82e5\u516c\u53f8\u8058\u8acb\u4e86\u7a05\u52d9\u4ee3\u8868\uff08\u4f8b\u5982\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff09\u4ee3\u70ba\u63d0\u4ea4\u5831\u7a05\u8868\uff0c\u4e00\u822c\u60c5\u6cc1\u4e0b\u90fd\u53ef\u7533\u8acb\u52a0\u5165\u7a05\u52d9\u5c40\u7684\u300c\u6574\u6279\u5ef6\u671f\u8a08\u5283\u300d\uff0c\u4e0d\u540c\u7d50\u5e33\u65e5\u671f\u7684\u516c\u53f8\u53ef\u4eab\u6709\u4e0d\u540c\u7a0b\u5ea6\u7684\u5ef6\u671f\u3002\u4ee5\u4e0b\u662f2024\/25\u5e74\u5ea6\u7533\u8acb\u300c\u6574\u6279\u5ef6\u671f\u300d\u6642\u9593\u5b89\u6392\uff1a<\/span><\/p><p>\u00a0<\/p><p><div class=\"wptb-container-legacy\" data-table-id=\"29415\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-29415\" style=\"border-spacing: 3px 3px; border-collapse: collapse !important; min-width: 567px; border: 1px solid #000000; \" data-border-spacing-columns=\"3\" data-border-spacing-rows=\"3\" data-reconstraction=\"1\" data-wptb-table-directives=\"eyJpbm5lckJvcmRlcnMiOnsiYWN0aXZlIjoiYWxsIiwiYm9yZGVyV2lkdGgiOjEsImJvcmRlclJhZGl1c2VzIjp7ImFsbCI6MCwicm93IjowLCJjb2x1bW4iOjB9fX0=\" data-wptb-responsive-directives=\"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\" data-wptb-cells-width-auto-count=\"4\" data-wptb-extra-styles=\"\" data-wptb-pro-pagination-top-row-header=\"false\" data-wptb-rows-per-page=\"10\" data-wptb-pro-search-top-row-header=\"false\" data-wptb-searchbar-position=\"left\" role=\"table\" data-table-columns=\"4\" data-wptb-table-alignment=\"center\" data-wptb-td-width-auto=\"120\" data-wptb-table-tds-sum-max-width=\"567\"><tbody data-global-font-size=\"15\"><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"\"><div style=\"position: relative;\">&#20844;&#21496;&#32080;&#24115;&#26085;&#39006;&#21029;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"\"><div style=\"position: relative;\">&#32080;&#24115;&#26376;&#20221;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"\"><div style=\"position: relative;\">&#19968;&#33324;&#26399;&#38480;&#21487;&#24310;&#33267;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"0\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"\"><div style=\"position: relative;\">&#20351;&#29992;&#38651;&#23376;&#22577;&#31237;&#21487;&#24310;&#33267;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"\"><div style=\"position: relative;\">N &#39006;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"\"><div style=\"position: relative;\">4&#26376;1&#26085; &ndash; 11&#26376;30&#26085;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"\"><div style=\"position: relative;\">&#28961;&#38989;&#22806;&#24310;&#26399;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"1\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"\"><div style=\"position: relative;\">2025&#24180;6&#26376;2&#26085;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"\"><div style=\"position: relative;\">D &#39006;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"\"><div style=\"position: relative;\">12&#26376;1&#26085; &ndash; 12&#26376;31&#26085;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"\"><div style=\"position: relative;\">2025&#24180;8&#26376;29&#26085;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"2\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"\"><div style=\"position: relative;\">2025&#24180;9&#26376;29&#26085;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-609\" style=\"\"><div style=\"position: relative;\">M &#39006;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-610\" style=\"\"><div style=\"position: relative;\">1&#26376;1&#26085; &ndash; 3&#26376;31&#26085;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-611\" style=\"\"><div style=\"position: relative;\">2025&#24180;11&#26376;17&#26085;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"3\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-612\" style=\"\"><div style=\"position: relative;\">2025&#24180;12&#26376;17&#26085;<\/div><\/div><\/td><\/tr><tr class=\"wptb-row\" style=\"\"><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-613\" style=\"\"><div style=\"position: relative;\">M &#39006;&#65288;&#26412;&#24180;&#24230;&#34407;&#25613;&#65289;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-614\" style=\"\"><div style=\"position: relative;\">&#21516;&#19978;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-615\" style=\"\"><div style=\"position: relative;\">2026&#24180;2&#26376;2&#26085;<\/div><\/div><\/td><td class=\"wptb-cell\" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: #000000; border-style: solid; \" data-y-index=\"4\" data-x-index=\"3\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-616\" style=\"\"><div style=\"position: relative;\">2026&#24180;2&#26376;2&#26085;<\/div><\/div><\/td><\/tr><\/tbody><\/table>\n\n<\/div>\n<\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">*\u4ee5\u4e0a\u50c5\u4f9b\u53c3\u8003\uff0c\u5177\u9ad4\u4ee5\u653f\u5e9c\u767c\u4f48\u6587\u4ef6\u70ba\u6e96\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f942ddf wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"f942ddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u6bcf\u5e74\u5e74\u521d\uff0c\u7a05\u52d9\u5c40\u90fd\u6703\u5728\u5b98\u7db2\u7684\u300c\u7a05\u52d9\u4ee3\u8868\u5c08\u6b04\u300d\u4e2d\u767c\u51fa\u901a\u77e5\uff0c\u8aaa\u660e\u65b0\u4e00\u5e74\u7684\u6574\u6279\u5ef6\u671f\u7533\u8acb\u6d41\u7a0b\u8207\u7d30\u7bc0\uff0c\u65b9\u4fbf\u7a05\u52d9\u4ee3\u8868\u7d71\u4e00\u7533\u5831\u3002\uff08<strong>\u95dc\u65bc<\/strong><\/span><strong><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ird.gov.hk\/chi\/pdf\/bel25c.pdf\" target=\"_blank\" rel=\"noopener\">2025\u6700\u65b0\u6574\u6279\u5ef6\u671f\u63d0\u4ea4\u5831\u7a05\u8868\u7684\u5b89\u6392<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uff09<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6ec79 wcf-starter-animations-none elementor-widget elementor-widget-heading\" data-id=\"ad6ec79\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u9072\u4ea4\u5831\u7a05\u8868\u6703\u6709\u4ec0\u9ebc\u5f8c\u679c\uff1f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f04c6 wcf-starter-animations-none elementor-widget elementor-widget-text-editor\" data-id=\"66f04c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wcf_starter_animations&quot;:&quot;none&quot;,&quot;wcf_anim_duration&quot;:1000,&quot;wcf_anim_delay&quot;:0,&quot;wcf_anim_ease&quot;:&quot;ease&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 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