{"id":4760,"date":"2025-03-12T17:29:18","date_gmt":"2025-03-12T09:29:18","guid":{"rendered":"https:\/\/reaphk.com\/%e4%bb%80%e4%b9%88%e6%98%af%e5%88%a9%e5%be%97%e7%a8%8e%e4%b8%a4%e7%ba%a7%e5%88%b6%ef%bc%9f\/"},"modified":"2025-06-30T10:48:02","modified_gmt":"2025-06-30T02:48:02","slug":"%e4%bb%80%e4%b9%88%e6%98%af%e5%88%a9%e5%be%97%e7%a8%8e%e4%b8%a4%e7%ba%a7%e5%88%b6%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/reaphk.com\/zh-hans\/%e4%bb%80%e4%b9%88%e6%98%af%e5%88%a9%e5%be%97%e7%a8%8e%e4%b8%a4%e7%ba%a7%e5%88%b6%ef%bc%9f\/","title":{"rendered":"\u4ec0\u4e48\u662f\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\uff1f"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4760\" class=\"elementor elementor-4760 elementor-3981\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d26ccab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d26ccab\" 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-facf14c\" data-id=\"facf14c\" 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-766079e elementor-widget elementor-widget-text-editor\" data-id=\"766079e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236<\/strong>\uff08Two-Tiered Profits Tax Regime\uff09<\/p><p>\u9999\u6e2f\u653f\u5e9c\u4e3a\u9f13\u52b1\u4f01\u4e1a\u53d1\u5c55\u3001\u51cf\u8f7b\u4e2d\u5c0f\u4f01\u7a0e\u52a1\u8d1f\u62c5\u800c\u8bbe\u7acb\u5605\u4f18\u60e0\u653f\u7b56\u3002 \u5462\u4e2a\u5236\u5ea6\u7531<strong>2018\/19 <\/strong><strong>\u8bfe\u7a0e\u5e74\u5ea6<\/strong>\u5f00\u59cb\u5b9e\u65bd\uff0c\u901a\u8fc7\u964d\u4f4e\u4f01\u4e1a\u9996\u90e8\u5206\u5e94\u8bfe\u7a0e\u5229\u6da6\u5605\u7a0e\u7387\uff0c\u5e2e\u52a9\u4f01\u4e1a\u51cf\u5c11\u5f00\u652f\uff0c\u4fc3\u8fdb\u7ecf\u6d4e\u589e\u957f\u3002<\/p><p><strong>\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\u7684\u7a0e\u7387<\/strong><\/p><p>\u6839\u636e\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\uff08\u7b2c112\u7ae0\uff09\uff0c\u9999\u6e2f\u7684\u4f01\u4e1a\u5229\u5f97\u7a0e\u7387\u91c7\u7528\u4e24\u7ea7\u5236\uff0c\u5206\u4e3a\u6709\u9650\u516c\u53f8\uff08\u6cd5\u56e2\uff09\u4e0e\u72ec\u8d44\/\u5408\u4f19\u4e1a\u52a1\uff08\u975e\u6cd5\u56e2\uff09\u4e24\u7c7b\u3002<\/p><ul><li><strong>\u6709\u9650\u516c\u53f8\uff08\u6cd5\u56e2\uff09<\/strong>\uff1a<ul><li>\u9996 <strong>200 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong> \u5e94\u8bfe\u7a0e\u5229\u6da6\u9002\u7528 <strong>8.25%<\/strong> \u7a0e\u7387<\/li><li>\u8d85\u8fc7 <strong>200 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong> \u90e8\u5206\u9002\u7528 <strong>16.5%<\/strong> \u7a0e\u7387<\/li><\/ul><\/li><li><strong>\u72ec\u8d44\u6216\u5408\u4f19\u7ecf\u8425\uff08\u975e\u6cd5\u56e2\uff09<\/strong>\uff1a<ul><li>\u9996 <strong>200 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong> \u5e94\u8bfe\u7a0e\u5229\u6da6\u9002\u7528 <strong>7.5%<\/strong> \u7a0e\u7387<\/li><li>\u8d85\u8fc7 <strong>200 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong> \u90e8\u5206\u9002\u7528 <strong>15%<\/strong> \u7a0e\u7387<\/li><\/ul><\/li><\/ul><p><strong>\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\u4e3e\u4f8b<\/strong><\/p><p>\u5047\u8bbe\u4e00\u95f4\u6709\u9650\u516c\u53f8\u5e74\u5ea6\u5e94\u8bfe\u7a0e\u5229\u6da6\u4e3a <strong>300 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong>\uff0c\u8ba1\u7b97\u5982\u4e0b\uff1a<\/p><ol><li>\u9996 <strong>200 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong> \u6309 <strong>8.25%<\/strong> \u8ba1\u7b97\uff1a<ul><li>200\u4e07\u00d78.25%= <strong>165,000 <\/strong><strong>\u6e2f\u5143<\/strong><\/li><\/ul><\/li><li>\u4f59\u4e0b <strong>100 <\/strong><strong>\u4e07\u6e2f\u5143<\/strong> \u6309 <strong>16.5%<\/strong> \u8ba1\u7b97\uff1a<ul><li>100\u4e07\u00d716.5%= <strong>165,000 <\/strong><strong>\u6e2f\u5143<\/strong><\/li><\/ul><\/li><li><strong>\u603b\u7a0e\u6b3e<\/strong> = 165,000 + 165,000 = <strong>330,000 <\/strong><strong>\u6e2f\u5143<\/strong><\/li><\/ol><p>\u5982\u679c\u65e0\u4e24\u7ea7\u5236\uff0c\u5168\u90e8\u5229\u6da6\u90fd\u7528 <strong>16.5%<\/strong> \u8ba1\u7b97\uff0c\u7a0e\u6b3e\u4f1a\u7cfb\uff1a<\/p><ul><li>300\u4e07\u00d716.5%= <strong>495,000 <\/strong><strong>\u6e2f\u5143<\/strong><\/li><\/ul><p>\u900f\u8fc7\u4e24\u7ea7\u5236\uff0c\u5462\u95f4\u516c\u53f8\u53ef\u4ee5\u8282\u7701 <strong>165,000 <\/strong><strong>\u6e2f\u5143<\/strong> \u7684\u7a0e\u6b3e\u3002<\/p><p><strong>\u9002\u7528\u6761\u4ef6\u4e0e\u9650\u5236<\/strong><\/p><p><strong>\u53ef\u4ee5\u4eab\u53d7\u4e24\u7ea7\u5236\u7684\u4f01\u4e1a<\/strong>\uff1a<\/p><ul><li>\u5728\u9999\u6e2f\u8425\u8fd0\u5e76\u6709\u5e94\u8bfe\u7a0e\u5229\u6da6\u7684\u4f01\u4e1a\uff0c\u5305\u62ec\u6709\u9650\u516c\u53f8\u3001\u72ec\u8d44\u6216\u5408\u4f19\u7ecf\u8425\u4e1a\u52a1\u3002<\/li><\/ul><p><strong>\u4e0d\u9002\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5<\/strong>\uff1a<\/p><ol><li><strong>\u5173\u8054\u516c\u53f8\u9650\u5236<\/strong>\uff1a<ul><li><strong>\u540c\u4e00\u4f01\u4e1a\u96c6\u56e2\u5185<\/strong> \u53ea\u53ef\u4ee5 <strong>\u4e00\u95f4\u516c\u53f8<\/strong> \u4eab\u53d7\u8f83\u4f4e\u7a0e\u7387\uff088.25%\u62167.5%\uff09\u3002<\/li><li>\u5982\u679c\u4e00\u4e2a\u96c6\u56e2\u6709\u591a\u95f4\u516c\u53f8\uff0c\u7a0e\u52a1\u5c40\u4f1a\u8981\u6c42\u6307\u5b9a\u5176\u4e2d\u4e00\u95f4\u516c\u53f8\u4eab\u53d7\u4f18\u60e0\uff0c\u5176\u4f59\u516c\u53f8\u5219\u9002\u7528\u6807\u51c6\u7a0e\u7387\u3002<\/li><\/ul><\/li><li><strong>\u67d0\u4e9b\u884c\u4e1a\u6216\u6536\u5165\u53ef\u80fd\u4e0d\u9002\u7528<\/strong>\uff1a<ul><li>\u90e8\u5206\u4ece\u4e8b\u91d1\u878d\u3001\u4fdd\u9669\u7b49\u7279\u5b9a\u884c\u4e1a\u7684\u516c\u53f8\u6216\u7279\u5b9a\u6536\u5165\u53ef\u80fd\u53d7\u5176\u4ed6\u7a0e\u52a1\u6761\u4f8b\u89c4\u8303\uff0c\u4e0d\u9002\u7528\u4e8e\u4e24\u7ea7\u5236\u3002<\/li><\/ul><\/li><\/ol><p>\u7a0e\u52a1\u5c40\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236<a href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/2tr.htm\" target=\"_blank\" rel=\"noopener\"> https:\/\/www.ird.gov.hk\/chi\/faq\/2tr.htm<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\uff08Two-Tiered Profits Tax Regime\uff09 \u9999\u6e2f\u653f\u5e9c\u4e3a\u9f13\u52b1\u4f01\u4e1a\u53d1\u5c55\u3001\u51cf\u8f7b\u4e2d\u5c0f\u4f01 &hellip;<\/p>\n","protected":false},"author":9,"featured_media":4655,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-46"],"_links":{"self":[{"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/posts\/4760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=4760"}],"version-history":[{"count":3,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/posts\/4760\/revisions"}],"predecessor-version":[{"id":4764,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/posts\/4760\/revisions\/4764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/media\/4655"}],"wp:attachment":[{"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=4760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=4760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reaphk.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=4760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}