{"id":379,"date":"2025-11-21T01:49:11","date_gmt":"2025-11-21T01:49:11","guid":{"rendered":"https:\/\/www.info-tech.com.hk\/blog\/cn\/?p=379"},"modified":"2026-03-30T11:26:15","modified_gmt":"2026-03-30T11:26:15","slug":"hong-kong-profits-tax-filing-guideline","status":"publish","type":"post","link":"https:\/\/www.info-tech.com.hk\/blog\/cn\/hong-kong-profits-tax-filing-guideline\/","title":{"rendered":"\u9999\u6e2f\u4f01\u696d\u5229\u5f97\u7a05\u7533\u5831\u6307\u5357\uff1a\u5168\u9762\u89e3\u6790\u5831\u7a05\u6d41\u7a0b"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">\u5728\u9999\u6e2f\uff0c\u6b63\u78ba\u7533\u5831\u5229\u5f97\u7a05\u5c0d\u4f01\u696d\u662f\u5426\u81f3\u95dc\u91cd\u8981\uff1f\u5728\u9999\u6e2f\u6e96\u78ba\u5b8c\u6210\u5229\u5f97\u7a05\u5831\u7a05\u8868\u7533\u5831\u5c0d\u4f01\u696d\u800c\u8a00\u78ba\u5be6\u81f3\u95dc\u91cd\u8981\u3002\u9999\u6e2f\u6191\u85c9\u5176\u7c21\u660e\u7684\u7a05\u5236\u8207\u5b8c\u5584\u7684\u6cd5\u898f\uff0c\u6210\u70ba\u773e\u591a\u4f01\u696d\u9752\u775e\u7684\u71df\u5546\u6a1e\u7d10\u3002\u7136\u800c\uff0c\u82e5\u932f\u904e\u7533\u5831\u671f\u9650\u6216\u51fa\u73fe\u932f\u8aa4\uff0c\u53ef\u80fd\u5c0e\u81f4\u7f70\u6b3e\u6216\u589e\u52a0\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa\u3002\u5c08\u696d\u89e3\u6c7a\u65b9\u6848\u80fd\u5354\u52a9\u4f01\u696d\u6709\u689d\u4e0d\u7d0a\u5730\u7dad\u6301\u5408\u898f\u72c0\u614b\uff0c\u4e8b\u534a\u529f\u500d\u3002\u9078\u64c7\u5408\u9069\u7684\u6703\u8a08\u6216\u5831\u7a05\u8edf\u9ad4\u610f\u5473\u8457\u66f4\u4f4e\u7684\u58d3\u529b\u3001\u66f4\u9ad8\u7684\u6e96\u78ba\u6027\u8207\u53ca\u6642\u7684\u63d0\u4ea4\u6548\u7387\u2014\u2014\u503c\u5f97\u6176\u5e78\u7684\u662f\uff0c\u96f2\u7aef\u6703\u8a08\u6280\u8853\u6b63\u5fb9\u5e95\u9769\u65b0\u9019\u9805\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u672c\u6307\u5357\u5c07\u5b8c\u6574\u5f15\u9818\u60a8\u5f9e\u7406\u89e3\u7a05\u52d9\u898f\u5247\u5230\u81ea\u4fe1\u5b8c\u6210\u7533\u5831\u7684\u6bcf\u4e00\u6b65\u9a5f\u3002\u7121\u8ad6\u60a8\u662f\u521d\u5275\u4f01\u696d\u6216\u8cc7\u6df1\u7d93\u71df\u8005\uff0c\u638c\u63e1\u9019\u4e9b\u95dc\u9375\u7d30\u7bc0\u7686\u80fd\u8b93\u5408\u898f\u7a0b\u5e8f\u5316\u7e41\u70ba\u7c21\uff0c\u540c\u6642\u6709\u6548\u7bc0\u7701\u6210\u672c\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u4e86\u89e3\u9999\u6e2f\u5229\u5f97\u7a05\u7533\u5831\u8981\u6c42<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9999\u6e2f\u7684\u8ab2\u7a05\u5e74\u5ea6\u901a\u5e38\u65bc\u6bcf\u5e74\u56db\u6708\u958b\u59cb\uff0c\u6240\u4ee5\u4f01\u696d\u9700\u8981\u9810\u65e9\u6e96\u5099\u597d\u76f8\u95dc\u6536\u5165\u5831\u544a\u3002\u4f01\u696d\u4ea6\u53ef\u4ee5\u6309\u60c5\u6cc1\u7533\u8acb\u8c41\u514d\uff0c\u4e26\u5982\u5be6\u7533\u5831\u6240\u6709\u696d\u52d9\u6536\u5165\u540c\u76f8\u95dc\u8cc7\u6599\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u4ec0\u9ebc\u662f\u9999\u6e2f\u5229\u5f97\u7a05\u7533\u5831<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5229\u5f97\u7a05\u7533\u5831\u662f\u9999\u6e2f\u653f\u5e9c\u8981\u6c42\u6bcf\u9593\u4f01\u696d\u5fc5\u9808\u5411\u7a05\u52d9\u5c40 (IRD) \u905e\u4ea4\u7684\u5f3a\u5236\u6027\u7a05\u52d9\u6587\u4ef6\u3002\u5728\u9999\u6e2f\u8cfa\u53d6\u6216\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u9700\u8981\u5728\u9999\u6e2f\u7e73\u7a05\u3002\u5176\u7a05\u5236\u9075\u5faa\u5730\u57df\u4f86\u6e90\u539f\u5247\uff0c\u610f\u5473\u8457\u50c5\u5c0d\u6e90\u81ea\u672c\u5730\u7522\u751f\u7684\u5229\u6f64\u6703\u88ab\u5fb5\u7a05\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7a05\u52d9\u5c40<\/strong>\u662f\u9999\u6e2f\u4e3b\u8981\u7a05\u52d9\u76e3\u7ba1\u6a5f\u69cb\u3002\u4f01\u696d\u4e3b\u8981\u7232\u5176\u7d93\u71df\u6240\u5f97\u7684\u5229\u6f64\u7e73\u7a05\uff0c\u5176\u4ed6\u7a05\u9805 \uff0c\u5982\u85aa\u4ff8\u7a05\u6216\u7269\u696d\u7a05\u4ea6\u5b58\u5728\uff0c\u4f46\u9019\u4e9b\u8207\u5229\u5f97\u7a05\u7533\u5831\u4e2d\u8f03\u4e0d\u76f8\u95dc\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5229\u5f97\u7a05\u7533\u5831\u66f8\u65e8\u5728\u5448\u5831\u6307\u5b9a\u6703\u8a08\u671f\u9593\u5167\u7684\u3010\u61c9\u8a55\u7a05\u5229\u6f64\u3011\u6216\u3010\u7d93\u8abf\u6574\u540e\u8667\u640d\u3011\uff0c\u6700\u7d42\u7528\u4ee5\u6838\u5b9a\u4f01\u696d\u9700\u7e73\u4ed8\u7684\u5229\u5f97\u7a05\u8cac\u4efb\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u5229\u5f97\u7a05\u7a05\u7387<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5728\u9999\u6e2f\uff0c\u4f01\u696d\u6709\u5169\u7a2e\u5229\u5f97\u7a05\u9078\u64c7\uff0c\u5206\u5225\u7232\uff1a<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u55ae\u5c64\u7a05\u5236<\/strong>\uff1a\u5728\u6b64\u5236\u5ea6\u4e0b\uff0c\u4f01\u696d\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u630916.5%\u7684\u7a05\u7387\u5fb5\u7a05\uff0c\u800c\u975e\u516c\u53f8\u696d\u52d9\u7684\u7a05\u7387\u5247\u70ba15%\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u5169\u7d1a\u7a05\u5236<\/strong>\uff1a\u82e5\u63a1\u7528\u5169\u7d1a\u5236\uff0c\u9996200\u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u7684\u7a05\u7387\u8f03\u4f4e\uff0c\u9069\u7528\u65bc\u4f01\u696d\u53ca\u975e\u516c\u53f8\u696d\u52d9\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5c0d\u4e2d\u5c0f\u4f01\uff08SMEs\uff09\u800c\u8a00\uff0c\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7cfb\u7d71\u6709\u52a9\u6e1b\u8f15\u5927\u591a\u6578\u4f01\u696d\u7684\u7a05\u52d9\u8ca0\u64d4\u3002\u4f01\u696d\u9996200\u842c\u6e2f\u5143\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u6309 8.25%\u7684\u7a05\u7387\u5fb5\u7a05\uff0c\u5176\u9918\u5229\u6f64\u5247\u6309\u73fe\u884c16.5%\u7684\u7a05\u7387\u8a08\u7b97\u3002\u800c\u975e\u516c\u53f8\u696d\u52d9\u7684\u9996200\u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u7a05\u7387\u70ba 7.5%\uff0c\u5176\u9918\u5229\u6f64\u5247\u6309\u73fe\u884c15%\u7684\u7a05\u7387\u5fb5\u7a05\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u82e5\u4f01\u696d\u5c6c\u65bc\u96c6\u5718\u5167\u7684\u95dc\u9023\u5be6\u9ad4\uff0c\u5247\u6574\u500b\u96c6\u5718\u4e2d\u53ea\u6709\u4e00\u9593\u4f01\u696d\u53ef\u53d7\u60e0\u65bc\u5169\u7d1a\u7a05\u5236\u3002\u56e0\u6b64\uff0c\u4f01\u696d\u9700\u4ed4\u7d30\u8003\u616e\u5c07\u6b64\u512a\u60e0\u5206\u914d\u7d66\u54ea\u4e00\u500b\u5be6\u9ad4\uff0c\u4e26\u4f5c\u51fa\u76f8\u61c9\u9078\u64c7\u3002<\/p>\n\n\n\n<p class=\"has-background has-medium-font-size\" style=\"background-color:#ffff50\"><strong>\u5f9e\u5de5\u8cc7\u8a08\u7b97\u5230\u5de5\u8cc7\u55ae\uff0c\u5168\u9762\u5408\u898f\u7684\u9ad8\u7d1a<a href=\"https:\/\/www.info-tech.com.hk\/cn\/hrms-software\">\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71<\/a>\u52a9\u60a8\u8f15\u9b06\u8655\u7406\uff01<\/strong><\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u8ab2\u7a05\u5e74\u5ea6 (Basis Period)<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9999\u6e2f\u7684\u5229\u5f97\u7a05\u662f\u6839\u64da\u8ab2\u7a05\u5e74\u5ea6\uff08YA\uff09\u8a08\u7b97\u7684\u3002\u4f8b\u5982\uff0c\u8ab2\u7a05\u5e74\u5ea6\u53ef\u65bc2024\u5e744\u67081\u65e5\u958b\u59cb\uff0c\u4e26\u65bc2025\u5e743\u670831\u65e5\u7d50\u675f\uff0c\u7a31\u70ba2024-25\u8ab2\u7a05\u5e74\u5ea6\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u7533\u5831\u622a\u6b62\u65e5\u671f \uff08Filing Due Date\uff09<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/welcome.htm\">\u9999\u6e2f\u7a05\u52d9\u5c40\uff08IRD\uff09<\/a>\u6703\u65bc\u6bcf\u5e744\u6708\u7684\u7b2c\u4e00\u500b\u5de5\u4f5c\u5929\u5411\u516c\u53f8\u767c\u51fa\u5229\u5f97\u7a05\u5831\u7a05\u8868\u3002\u516c\u53f8\u7684\u6a19\u6e96\u63d0\u4ea4\u671f\u9650\u70ba\u5831\u7a05\u8868\u767c\u51fa\u5f8c\u7684\u4e00\u500b\u6708\u5167\u3002\u5982\u516c\u53f8\u7b26\u5408\u7279\u5b9a\u689d\u4ef6\uff0c\u4ea6\u53ef\u7372\u8003\u616e\u5ef6\u9072\u7533\u5831\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u70ba\u9f13\u52f5\u96fb\u5b50\u5831\u7a05\uff0c\u4f01\u696d\u7533\u8acb\u5f8c\u53ef\u7372\u984d\u5916\u4e00\u500b\u6708\u7684\u5ef6\u671f\u63d0\u4ea4\u6642\u9593\u3002\u4ee5\u4e0b\u8868\u683c\u6703\u6e05\u695a\u5217\u51fa\u96fb\u5b50\u5831\u7a05\u7684\u5ef6\u9577\u671f\u9650\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"288\" src=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/1-1024x288.png\" alt=\"\" class=\"wp-image-381\" srcset=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/1-1024x288.png 1024w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/1-300x84.png 300w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/1-768x216.png 768w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/1.png 1536w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\">\u9999\u6e2f\u5229\u5f97\u7a05\u7533\u5831\u622a\u6b62\u65e5\u671f<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5be6\u969b\u4e0a\uff0c\u7d0d\u7a05\u4eba\u7533\u5831\u9999\u6e2f\u5229\u5f97\u7a05\u4e26\u4e0d\u8907\u96dc\uff0c\u4f46\u4ecd\u9700\u8b39\u614e\u898f\u5283\u3002\u6b64\u5916\uff0c\u5c0d\u65bc\u65b0\u6ce8\u518a\u7684\u4f01\u696d\uff0c\u7a05\u52d9\u5c40\u6703\u5728\u696d\u52d9\u958b\u59cb\u904b\u4f5c\u6216\u516c\u53f8\u8a3b\u518a\u6210\u7acb\u5f8c18\u500b\u6708\u5185\u767c\u51fa\u5229\u5f97\u7a05\u5831\u7a05\u8868\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u7576\u4f60\u9700\u8981\u63d0\u4ea4\u4e00\u5957\u5b8c\u6574\u7684\u5831\u7a05\u6587\u4ef6\u6642\uff0c\u9700\u8981\u8a18\u4f4f\u4ee5\u4e0b\u4e8b\u9805\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u7a05\u52d9\u5c40\u767c\u653e\u7684\u6307\u5b9a\u5229\u5f97\u7a05\u5831\u7a05\u8868<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u7a05\u52d9\u5c40\u767c\u51fa\u7684\u88dc\u5145\u8868\u683c\uff0c\u7528\u65bc\u63d0\u4ea4\u7a05\u52d9\u53ca\u8ca1\u52d9\u8cc7\u6599<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u8207\u8ab2\u7a05\u57fa\u671f\u76f8\u95dc\u7684\u7d93\u5be9\u8a08\u8ca1\u52d9\u5831\u8868\uff08\u5373\u5be9\u8a08\u5831\u544a\uff09<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u8a08\u7b97\u61c9\u8a55\u7a05\u5229\u6f64\u7684\u7a05\u52d9\u8a08\u7b97\u8868<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u6307\u5b9a\u7684\u5176\u4ed6\u8b49\u660e\u6587\u4ef6\u53ca\u8cc7\u6599<\/li>\n<\/ul>\n\n\n\n<p><strong>\u6df1\u5165\u4e86\u89e3<a href=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/hong-kong-accounting-software-features\/\">\u9069\u5408\u60a8\u4f01\u696d\u7684\u9999\u6e2f\u91cd\u8981\u6703\u8a08\u5be6\u52d9<\/a>\u3002<\/strong><\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u9999\u6e2f\u5229\u5f97\u7a05\uff08\u516c\u53f8\u7a05\uff09\u5236\u5ea6\u53ca\u5176\u4e3b\u8981\u7279\u9ede<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u6709\u5225\u65bc\u5168\u7403\u7a05\u5236\u6a21\u5f0f\uff0c\u9999\u6e2f\u4ee5\u5730\u57df\u5fb5\u7a05\u539f\u5247\u70ba\u57fa\u790e\u7684\u7a05\u5236\u7368\u5177\u7279\u8272\uff0c\u4e26\u70ba\u4f01\u696d\u5e36\u4f86\u8af8\u591a\u512a\u52e2\u3002\u9999\u6e2f\u7684\u5169\u7d1a\u7a05\u5236\u70ba\u9996200\u842c\u6e2f\u5143\u5229\u6f64\u63d0\u4f9b8.25%\u7684\u4f4e\u7a05\u7387\uff0c\u8d85\u51fa\u90e8\u5206\u5247\u630916.5%\u7a05\u7387\u5fb5\u7a05\uff0c\u5be6\u73fe\u5373\u6642\u7a05\u52d9\u7bc0\u7701\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5f9e\u4e8b\u8de8\u5883\u696d\u52d9\u7684\u4f01\u696d\u9808\u6ce8\u610f\uff1a\u9999\u6e2f\u5df2\u5be6\u65bd<a href=\"https:\/\/www.tid.gov.hk\/en\/our_work\/hk_participation_in_ito\/hk_in_apec_oced_pecc\/oecd_hk.html\">OECD<\/a>\u5168\u7403\u6700\u4f4e\u7a05\u7387\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\uff0c\u9069\u7528\u65bc2025\u5e741\u67081\u65e5\u53ca\u4e4b\u5f8c\u8d77\u59cb\u7684\u8ca1\u653f\u5e74\u5ea6\u3002\u6b64\u653f\u7b56\u5c0d\u5e74\u6536\u5165\u7d04\u90547.5\u5104\u6b50\u5143\u7684\u8de8\u570b\u96c6\u5718\u5c07\u7522\u751f\u4e0d\u540c\u7a0b\u5ea6\u5f71\u97ff\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5118\u7ba1\u8cc7\u672c\u589e\u503c\u514d\u7a05\u76f8\u8f03\u591a\u6578\u53f8\u6cd5\u7ba1\u8f44\u5340\u5177\u6709\u986f\u8457\u512a\u52e2\uff0c\u4f46\u9700\u6ce8\u610f\u8cc7\u672c\u6536\u76ca\u8207\u4ea4\u6613\u5229\u6f64\u7684\u754c\u5b9a\u9700\u5be9\u614e\u5206\u6790\uff0c\u56e0\u5f8c\u8005\u9808\u5168\u984d\u7d0d\u7a05\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u9999\u6e2f\u5229\u5f97\u7a05\u985e\u578b<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9999\u6e2f\u64c1\u6709\u5168\u7403\u6700\u5177\u7a05\u52d9\u53cb\u5584\u7684\u7d93\u6fdf\u9ad4\u7cfb\u4e4b\u4e00\uff0c\u65e2\u662f\u6975\u5177\u7af6\u722d\u529b\u7684\u5916\u5546\u76f4\u63a5\u6295\u8cc7 (FDI)\u76ee\u7684\u5730\uff0c\u66f4\u662f\u5168\u7403\u4f01\u696d\u9032\u8ecd\u4e2d\u570b\u5167\u5730\u5e02\u5834\u7684\u7406\u60f3\u6295\u8cc7\u5e73\u53f0\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9999\u6e2f\u7dad\u6301\u7c21\u55ae\u4e14\u7a69\u5b9a\u7684\u7a05\u52d9\u7ba1\u8f44\u5236\u5ea6\uff0c\u4e3b\u8981\u5fb5\u6536\u4ee5\u4e0b\u56db\u985e\u7a05\u9805\uff08\u5982\u4e0b\u5716\u6240\u793a\uff09\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/2-1024x300.png\" alt=\"\" class=\"wp-image-382\" srcset=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/2-1024x300.png 1024w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/2-300x88.png 300w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/2-768x225.png 768w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/2.png 1536w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">\u6700\u91cd\u8981\u7684\u662f\uff0c\u9999\u6e2f\u7684\u7a05\u52d9\u5236\u5ea6\u4e0d\u5c0d\u4ee5\u4e0b\u9805\u76ee\u5fb5\u7a05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u92b7\u552e\u7a05\u6216\u589e\u503c\u7a05 (VAT)<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u9810\u6263\u7a05 (Withholding tax)<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u8cc7\u672c\u5229\u5f97\u7a05<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u80a1\u606f\u7a05<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u907a\u7522\u7a05<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\">\u6b64\u5916\uff0c\u9999\u6e2f\u88ab\u6307\u5b9a\u70ba\u552f\u4e00\u5177\u6709\u81ea\u7531\u6e2f\u5730\u4f4d\u7684\u5730\u65b9\uff0c\u4e26\u4eab\u6709\u7c21\u4fbf\u7684\u6d77\u95dc\u7a0b\u5e8f\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u4e2d\u570bvs\u9999\u6e2f\uff1a\u5169\u7a2e\u5236\u5ea6\u7684\u76f4\u63a5\u6bd4\u8f03<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"502\" src=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/3-1024x502.png\" alt=\"\" class=\"wp-image-383\" srcset=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/3-1024x502.png 1024w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/3-300x147.png 300w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/3-768x376.png 768w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/3-1536x752.png 1536w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/3.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\">\u4e2d\u570b\u8207\u9999\u6e2f\u7a05\u5236\u5c0d\u6bd4<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u4f01\u696d\u6240\u5f97\u7a05<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u5728\u6bd4\u8f03\u4e2d\u570b\u8207\u9999\u6e2f\u7a05\u5236\u6642\uff0c\u9996\u5148\u9700\u95dc\u6ce8\u7684\u662f\u4e2d\u570b\u4f01\u696d\u6240\u5f97\u7a05(CIT)\u6a19\u6e96\u7a05\u7387\u7d04\u70ba25%\uff0c\u800c\u5728\u9999\u6e2f\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u7a05\u7387\u70ba16.5%\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u540c\u6642\uff0c\u5982\u524d\u6587\u6240\u8ff0\uff0c\u9999\u6e2f\u653f\u5e9c\u4e0d\u5fb5\u6536\u71df\u696d\u7a05\uff0c\u4e26\u50c5\u5c0d\u6709\u9650\u7a2e\u985e\u7684\u9032\u53e3\u8ca8\u54c1\u5fb5\u6536\u95dc\u7a05\u3002<\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u500b\u4eba\u6240\u5f97\u7a05<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u4e2d\u570b\u7684\u7a05\u52d9\u6a5f\u95dc\u6309 3% \u81f3 45% \u7684\u7d2f\u9032\u7a05\u7387\u5fb5\u6536\u500b\u4eba\u6240\u5f97\u7a05\uff08IIT\uff09\uff0c\u8996\u4e4e\u6536\u5165\u548c\u9069\u7528\u7a05\u968e\u800c\u5b9a\u3002\u670d\u52d9\u6216\u81ea\u7531\u8077\u696d\u6536\u5165\u7684\u7a05\u7387\u70ba 20%\uff08\u9069\u7528\u65bc\u6536\u5165 RMB 20,000 \u6216\u4ee5\u4e0b\uff09\uff0c\u4e26\u53ef\u96a8\u6536\u5165\u7d1a\u8ddd\u589e\u81f3 40%\u3002\u6309\u898f\u5b9a\uff0c\u81ea\u7531\u8077\u696d\u6216\u670d\u52d9\u6536\u5165\u53ef\u5c07 80% \u8996\u70ba\u6536\u5165\uff0c\u800c\u7d04 20% \u53ef\u7576\u4f5c\u696d\u52d9\u958b\u652f\u6263\u9664\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"623\" src=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/4-1024x623.png\" alt=\"\" class=\"wp-image-384\" srcset=\"https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/4-1024x623.png 1024w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/4-300x183.png 300w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/4-768x467.png 768w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/4-1536x935.png 1536w, https:\/\/www.info-tech.com.hk\/blog\/cn\/wp-content\/uploads\/sites\/2\/2025\/11\/4.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\">\u6309\u500b\u4eba\u6536\u5165\u5283\u5206\u7684\u7a05\u7387\u7d50\u69cb<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u5728\u9999\u6e2f\uff0c\u7d0d\u7a05\u4eba\u53ef\u6309 2% \u81f3 17% \u7684\u7d2f\u9032\u7a05\u7387\u6216 15% \u7684\u56fa\u5b9a\u7a05\u7387\u8a08\u7b97\u85aa\u4ff8\u7a05\u3002\u4ed6\u5011\u4ea6\u53ef\u5c31\u5176\u4ed6\u975e\u76f8\u95dc\u984d\u5916\u6536\u5165\u7533\u8acb\u500b\u4eba\u6263\u6e1b\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4e00\u9375\u751f\u6210\u7a05\u52d9\u5c31\u7dd2\u5831\u544a\u2014\u2014<a href=\"https:\/\/www.info-tech.com.hk\/cn\/accounting-software\">\u96f2\u7aef\u6703\u8a08\u8edf\u9ad4<\/a>\u52a9\u60a8\u8f15\u9b06\u9054\u6a19\uff01<\/strong><\/p>\n\n\n\n<p style=\"font-size:28px\"><strong>\u91cd\u9ede\u7e3d\u7d50 \uff1a\u667a\u7b56\u6c7a\u65b7\uff0c\u638c\u8235\u672a\u4f86<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u4e8b\u5be6\u4e0a\uff0c\u7d0d\u7a05\u4eba\u7533\u5831\u9999\u6e2f\u5229\u5f97\u7a05\u96d6\u4e0d\u8907\u96dc\uff0c\u4f46\u4ecd\u9700\u5be9\u614e\u898f\u5283\u3002\u52d9\u5fc5\u638c\u63e1\u7533\u5831\u622a\u6b62\u671f\u9650\u3001\u5099\u59a5\u7cbe\u6e96\u5831\u8868\uff0c\u4e26\u9069\u6642\u5c0b\u6c42\u5c08\u696d\u5354\u52a9\u3002\u4fdd\u6301\u5408\u898f\u4e0d\u50c5\u80fd\u907f\u514d\u7f70\u5247\uff0c\u66f4\u6709\u52a9\u964d\u4f4e\u7a05\u52d9\u8ca0\u64d4\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u7dca\u8cbc\u6cd5\u5f8b\u8b8a\u52d5\u80fd\u78ba\u4fdd\u4f60\u7684\u4f01\u696d\u6301\u7e8c\u7a69\u5065\u767c\u5c55\u3002\u53ca\u65e9\u6e96\u5099\u3001\u8a8d\u771f\u5be9\u6838\u3001\u4e26\u81ea\u4fe1\u5730\u63d0\u4ea4\u5831\u7a05\u8868\uff0c\u53ef\u4ee4\u6574\u500b\u6d41\u7a0b\u8b8a\u5f97\u9806\u66a2\u7121\u6182\u3002\u4f55\u5fc5\u7b49\u5f85\uff1f\u7acb\u5373<a href=\"https:\/\/www.info-tech.com.hk\/cn\/contact-us\">\u806f\u7e6b\u5c08\u696d\u5718\u968a<\/a>\uff0c\u9810\u7d04\u514d\u8cbb\u8aee\u8a62\u6642\u6bb5\uff01<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u9999\u6e2f\uff0c\u6b63\u78ba\u7533\u5831\u5229\u5f97\u7a05\u5c0d\u4f01\u696d\u662f\u5426\u81f3\u95dc\u91cd\u8981\uff1f\u5728\u9999\u6e2f\u6e96\u78ba\u5b8c\u6210\u5229\u5f97\u7a05\u5831\u7a05\u8868\u7533\u5831\u5c0d\u4f01\u696d\u800c\u8a00\u78ba\u5be6\u81f3\u95dc\u91cd\u8981\u3002\u9999\u6e2f\u6191\u85c9\u5176\u7c21\u660e\u7684\u7a05\u5236\u8207\u5b8c\u5584\u7684\u6cd5\u898f\uff0c\u6210\u70ba\u773e\u591a\u4f01\u696d\u9752\u775e\u7684\u71df\u5546\u6a1e\u7d10\u3002\u7136\u800c\uff0c\u82e5\u932f\u904e\u7533\u5831\u671f\u9650\u6216\u51fa\u73fe\u932f\u8aa4\uff0c\u53ef\u80fd\u5c0e\u81f4\u7f70\u6b3e\u6216\u589e\u52a0\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa\u3002\u5c08\u696d\u89e3\u6c7a\u65b9\u6848\u80fd\u5354\u52a9\u4f01\u696d\u6709\u689d\u4e0d\u7d0a\u5730\u7dad\u6301\u5408\u898f\u72c0\u614b\uff0c\u4e8b\u534a\u529f\u500d\u3002\u9078\u64c7\u5408\u9069\u7684\u6703\u8a08\u6216\u5831\u7a05\u8edf\u9ad4\u610f\u5473\u8457\u66f4\u4f4e\u7684\u58d3\u529b\u3001\u66f4\u9ad8\u7684\u6e96\u78ba\u6027\u8207\u53ca\u6642\u7684\u63d0\u4ea4\u6548\u7387\u2014\u2014\u503c\u5f97\u6176\u5e78\u7684\u662f\uff0c\u96f2\u7aef\u6703\u8a08\u6280\u8853\u6b63\u5fb9\u5e95\u9769\u65b0\u9019\u9805\u6d41\u7a0b\u3002 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