{"id":120,"date":"2026-09-28T05:09:49","date_gmt":"2026-09-27T21:09:49","guid":{"rendered":"https:\/\/xbbiz.com\/?p=120"},"modified":"2026-09-28T05:09:49","modified_gmt":"2026-09-27T21:09:49","slug":"hong-kong-tax-reduction-guide","status":"publish","type":"post","link":"https:\/\/xbbiz.com\/index.php\/2026\/09\/28\/hong-kong-tax-reduction-guide\/","title":{"rendered":"\u9999\u6e2f\u7a05\u52d9\u5bec\u6e1b\u5982\u4f55\u5f71\u97ff\u4f60\u7684\u7a05\u6b3e\uff1a\u85aa\u4ff8\u7a05\u3001\u5229\u5f97\u7a05\u8207\u5dee\u9909\u5bec\u6e1b\u7684\u8cc7\u683c\u3001\u8a08\u7b97\u8207\u7533\u5831\u9808\u77e5"},"content":{"rendered":"
\n

\u6bcf\u5e74\u4e8c\u3001\u4e09\u6708\u9999\u6e2f\u8ca1\u653f\u9810\u7b97\u6848\u516c\u5e03\u5f8c\uff0c\u7a05\u52d9\u5bec\u6e1b<\/strong>\u7684\u5177\u9ad4\u91d1\u984d\u8207\u5be6\u65bd\u65b9\u5f0f\uff0c\u90fd\u662f\u7d0d\u7a05\u4eba\u6700\u95dc\u5fc3\u7684\u6838\u5fc3\u8ca1\u52d9\u8b70\u984c\u3002\u7406\u89e3\u9019\u9805\u4e00\u6b21\u6027\u7d13\u7de9\u63aa\u65bd\uff0c\u95dc\u9375\u5728\u65bc\u91d0\u6e05\u4e09\u9805\u6839\u672c\u8981\u7d20\uff1a\u5bec\u6e1b\u9069\u7528\u7684\u6cd5\u5b9a\u6bd4\u4f8b\u3001\u6240\u6db5\u84cb\u7684\u7a05\u7a2e\u8207\u5fb5\u6536\u9805\u76ee\u908a\u754c\uff0c\u4ee5\u53ca\u8a72\u9805\u76ee\u5728\u6574\u4efd\u8a55\u7a05\u901a\u77e5\u66f8\uff08Notice of Assessment\uff09\u4e2d\u7684\u6263\u6e1b\u5148\u5f8c\u9806\u5e8f\u3002\u82e5\u5c0d\u9019\u4e09\u9805\u8981\u7d20\u6709\u6240\u6df7\u6dc6\uff0c\u5728\u6536\u5230\u7a05\u55ae\u6642\u4fbf\u5bb9\u6613\u5c0d\u5be6\u7e73\u91d1\u984d\u8207\u4e0b\u4e00\u5e74\u5ea6\u7684\u66ab\u7e73\u7a05\u7522\u751f\u8a8d\u77e5\u843d\u5dee\u3002<\/p>\n

\u85aa\u4ff8\u7a05\u3001\u5229\u5f97\u7a05\u3001\u7269\u696d\u7a05\u8207\u5dee\u9909\u5728\u9999\u6e2f\u6cd5\u4f8b\u4e0b\u7531\u4e0d\u540c\u689d\u4f8b\u898f\u7ba1\uff0c\u8a08\u7b97\u6a5f\u5236\u5404\u7570\uff0c\u5bec\u6e1b\u63aa\u65bd\u5728\u4e0d\u540c\u7a05\u7a2e\u4e2d\u7684\u843d\u5be6\u65b9\u5f0f\u4ea6\u6709\u986f\u8457\u5dee\u5225\u3002\u4ee5\u4e0b\u5c07\u5404\u7a05\u7a2e\u7684\u6cd5\u5b9a\u8a08\u7b97\u6b21\u5e8f\u3001\u76f8\u806f\u5be6\u9ad4\u9650\u5236\u3001\u66ab\u7e73\u7a05\u9023\u5e36\u5f71\u97ff\u53ca\u5be6\u52d9\u7533\u5831\u76f2\u5340\u9010\u4e00\u62c6\u89e3\uff0c\u4e26\u63d0\u4f9b\u591a\u500b\u60c5\u5883\u7684\u8a66\u7b97\u53c3\u8003\u3002<\/p>\n

\n

\u4e00\u3001 \u7a05\u52d9\u5bec\u6e1b\u6a5f\u5236\u8207\u6700\u65b0\u5be6\u65bd\u6982\u6cc1<\/h2>\n

\u7a05\u52d9\u5bec\u6e1b\u5c6c\u65bc\u9999\u6e2f\u7279\u5340\u653f\u5e9c\u56e0\u61c9\u8ca1\u653f\u72c0\u6cc1\u516c\u5e03\u7684\u4e00\u6b21\u6027\u7a05\u52d9\u7d13\u7de9\u63aa\u65bd\uff08One-off Tax Relief\uff09\u3002\u8ca1\u653f\u53f8\u53f8\u9577\u5728\u8ca1\u653f\u9810\u7b97\u6848\u4e2d\u63d0\u51fa\u5efa\u8b70\u5f8c\uff0c\u9808\u7d93\u7acb\u6cd5\u6703\u5be9\u8b70\u4e26\u901a\u904e\u76f8\u95dc\u4fee\u8a02\u689d\u4f8b\uff08\u5982\u4fee\u8a02\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u53ca\u300a\u5dee\u9909\u689d\u4f8b\u300b\uff09\u65b9\u6b63\u5f0f\u751f\u6548\u3002\u7a05\u52d9\u5c40\u8207\u5dee\u9909\u7269\u696d\u4f30\u50f9\u7f72\u96a8\u5f8c\u6703\u6309\u6cd5\u5b9a\u751f\u6548\u689d\u6587\uff0c\u5728\u8a72\u8ab2\u7a05\u5e74\u5ea6\u7684\u6700\u7d42\u8a55\u7a05\u53ca\u5dee\u9909\u5fb5\u6536\u55ae\u4e2d\u81ea\u52d5\u57f7\u884c\u6263\u6e1b\u3002<\/p>\n\n\n\n\n\n\n\n\n
\u7a05\u7a2e\uff0f\u9805\u76ee<\/th>\n\u9069\u7528\u8ab2\u7a05\u5e74\u5ea6\uff0f\u5b63\u5ea6<\/th>\n\u5bec\u6e1b\u6bd4\u4f8b\u53ca\u4e0a\u9650<\/th>\n\u8a08\u7b97\u55ae\u4f4d<\/th>\n<\/tr>\n<\/thead>\n
\u85aa\u4ff8\u7a05\u53ca\u500b\u4eba\u5165\u606f\u8ab2\u7a05<\/strong><\/td>\n2024\/25 \u8ab2\u7a05\u5e74\u5ea6<\/td>\n\u5bec\u6e1b 100% \u6700\u7d42\u61c9\u7e73\u7a05\u6b3e\uff0c\u4e0a\u9650 3,000 \u5143<\/td>\n\u6bcf\u5b97\u8a55\u7a05\u500b\u6848<\/td>\n<\/tr>\n
\u5229\u5f97\u7a05<\/strong><\/td>\n2024\/25 \u8ab2\u7a05\u5e74\u5ea6<\/td>\n\u5bec\u6e1b 100% \u6700\u7d42\u61c9\u7e73\u7a05\u6b3e\uff0c\u4e0a\u9650 3,000 \u5143<\/td>\n\u6bcf\u5b97\u8a55\u7a05\u500b\u6848<\/td>\n<\/tr>\n
\u4f4f\u5b85\u7269\u696d\u5dee\u9909<\/strong><\/td>\n2025\/26 \u8ca1\u653f\u5e74\u5ea6\u9996\u5b63\uff084\u6708\u81f36\u6708\uff09<\/td>\n\u6bcf\u5b63\u4e0a\u9650 1,000 \u5143<\/td>\n\u6bcf\u500b\u61c9\u7e73\u5dee\u9909\u7269\u696d<\/td>\n<\/tr>\n
\u975e\u4f4f\u5b85\u7269\u696d\u5dee\u9909<\/strong><\/td>\n2025\/26 \u8ca1\u653f\u5e74\u5ea6\u9996\u5b63\uff084\u6708\u81f36\u6708\uff09<\/td>\n\u6bcf\u5b63\u4e0a\u9650 1,000 \u5143<\/td>\n\u6bcf\u500b\u61c9\u7e73\u5dee\u9909\u7269\u696d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u503c\u5f97\u7559\u610f\u7684\u662f\uff0c\u8fd1\u5e74\u653f\u5e9c\u56e0\u61c9\u8ca1\u653f\u5132\u5099\u8abf\u6574\u7d13\u7de9\u529b\u5ea6\uff0c\u5bec\u6e1b\u4e0a\u9650\u5df2\u7531\u904e\u5f80\u8f03\u5145\u88d5\u6642\u671f\u7684\u6bcf\u5b97\u500b\u6848 10,000 \u5143\u81f3 20,000 \u5143\u9010\u6b65\u6536\u7a84\u81f3\u73fe\u6642\u7684 3,000 \u5143\u3002\u9019\u7a2e\u984d\u5ea6\u8b8a\u5316\u610f\u5473\u8457\u7d0d\u7a05\u4eba\u4e0d\u80fd\u55ae\u7d14\u4f9d\u8cf4\u7a05\u52d9\u5bec\u6e1b\u4f86\u964d\u4f4e\u7a05\u8ca0\uff0c\u66f4\u61c9\u5145\u5206\u5584\u7528\u5404\u9805\u6cd5\u5b9a\u514d\u7a05\u984d\u8207\u8a8d\u53ef\u6263\u9664\u9805\u76ee\u4ee5\u898f\u5283\u5be6\u969b\u7a05\u52d9\u652f\u51fa\u3002<\/p>\n<\/section>\n

\n

\u4e8c\u3001 \u6838\u5fc3\u89c0\u5ff5\u89e3\u6790\uff1a\u5bec\u6e1b\u3001\u514d\u7a05\u984d\u8207\u6263\u9664\u4e4b\u672c\u8cea\u5dee\u7570<\/h2>\n

\u5728\u9999\u6e2f\u7a05\u5236\u6846\u67b6\u4e0b\uff0c\u514d\u7a05\u984d\uff08Allowances\uff09\u3001\u7a05\u9805\u6263\u9664\uff08Deductions\uff09\u8207\u7a05\u6b3e\u5bec\u6e1b\uff08Tax Reduction \/ Concession\uff09\u5206\u5225\u4f5c\u7528\u65bc\u5b8c\u5168\u4e0d\u540c\u7684\u8a08\u7b97\u5c64\u7d1a\u3002\u8a31\u591a\u7d0d\u7a05\u4eba\u5e38\u5c07\u300c\u6263\u9664 3,000 \u5143\u5165\u606f\u300d\u8207\u300c\u6263\u6e1b 3,000 \u5143\u7a05\u6b3e\u300d\u6df7\u70ba\u4e00\u8ac7\uff0c\u5169\u8005\u5c0d\u6700\u7d42\u7a05\u8ca0\u7684\u5f71\u97ff\u5e45\u5ea6\u5b58\u5728\u6578\u500d\u5dee\u8ddd\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee\u985e\u5225<\/th>\n\u65bc\u8a08\u7a05\u516c\u5f0f\u4e4b\u4f5c\u7528\u4f4d\u7f6e<\/th>\n\u6703\u5426\u9023\u5e36\u8abf\u4f4e\u66ab\u7e73\u7a05<\/th>\n\u4e3b\u7ba1\u6a5f\u69cb<\/th>\n<\/tr>\n<\/thead>\n
\u6cd5\u5b9a\u514d\u7a05\u984d<\/strong>\uff08\u5982\u57fa\u672c\u3001\u5df2\u5a5a\u3001\u5b50\u5973\u3001\u4f9b\u990a\u7236\u6bcd\u7b49\uff09<\/td>\n\u76f4\u63a5\u6263\u6e1b\u6de8\u5165\u606f\uff0c\u6e1b\u5c11\u300c\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d\u300d<\/td>\n\u6703\uff08\u81ea\u52d5\u6efe\u5165\u4e0b\u4e00\u5e74\u5ea6\u66ab\u7e73\u7a05\u8a08\u7b97\uff09<\/td>\n\u7a05\u52d9\u5c40<\/td>\n<\/tr>\n
\u8a8d\u53ef\u6263\u9664\u9805\u76ee<\/strong>\uff08\u5982\u5f37\u7a4d\u91d1\u3001\u81ea\u9858\u91ab\u4fdd\u3001\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u3001\u4f4f\u5b85\u79df\u91d1\u7b49\uff09<\/td>\n\u81ea\u5165\u606f\u7e3d\u984d\u4e2d\u5be6\u5831\u5be6\u92b7\u6263\u9664\uff0c\u964d\u4f4e\u8ab2\u7a05\u57fa\u6578<\/td>\n\u6703\uff08\u7b26\u5408\u5e38\u898f\u7533\u5831\u8005\u6703\u53cd\u6620\u65bc\u66ab\u7e73\u7a05\uff09<\/td>\n\u7a05\u52d9\u5c40<\/td>\n<\/tr>\n
\u7a05\u968e\u8207\u7a05\u7387<\/strong>\uff08\u7d2f\u9032\u7a05\u968e 2%\u201317% \u6216\u6a19\u6e96\u7a05\u7387\uff09<\/td>\n\u5c07\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d\u63db\u7b97\u70ba\u300c\u61c9\u7e73\u7a05\u6b3e\u300d<\/td>\n\u6703<\/td>\n\u7a05\u52d9\u5c40<\/td>\n<\/tr>\n
\u7a05\u6b3e\u5bec\u6e1b<\/strong><\/td>\n\u6700\u7d42\u8a08\u7b97\u51fa\u7a05\u6b3e\u5f8c\u7684\u76f4\u63a5\u73fe\u91d1\u984d\u5ea6\u6e1b\u514d<\/strong><\/td>\n\u4e0d\u6703<\/strong>\uff08\u66ab\u7e73\u7a05\u4f9d\u6cd5\u6309\u7121\u5bec\u6e1b\u57fa\u6e96\u4f30\u7b97\uff09<\/td>\n\u7a05\u52d9\u5c40<\/td>\n<\/tr>\n
\u5dee\u9909\u5bec\u6e1b<\/strong><\/td>\n\u76f4\u63a5\u81ea\u5b63\u5ea6\u300c\u5fb5\u6536\u5dee\u9909\u53ca\u5730\u79df\u901a\u77e5\u66f8\u300d\u61c9\u7e73\u6b3e\u984d\u4e2d\u5254\u9664<\/td>\n\u4e0d\u9069\u7528<\/td>\n\u5dee\u9909\u7269\u696d\u4f30\u50f9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n\u6838\u5fc3\u89c0\u5ff5\u91d0\u6e05\uff1a<\/strong>\u514d\u7a05\u984d\u8207\u6263\u9664\u984d\u7684\u4f5c\u7528\u5728\u65bc\u7e2e\u6e1b\u300c\u8ab2\u7a05\u57fa\u6578\uff08Tax Base\uff09\u300d\uff0c\u6bcf\u591a\u5831 1,000 \u5143\u514d\u7a05\u984d\uff0c\u5728\u6700\u9ad8 17% \u908a\u969b\u7a05\u968e\u4e0b\u50c5\u80fd\u7701\u4e0b 170 \u5143\u7a05\u6b3e\uff1b\u800c 3,000 \u5143\u7684\u300c\u7a05\u6b3e\u5bec\u6e1b\u300d\u5247\u662f\u5be6\u6253\u5be6\u5730\u5f9e\u7b97\u51fa\u7684\u61c9\u7e73\u7e3d\u7a05\u6b3e\u4e2d\u76f4\u63a5\u6e1b\u9664 3,000 \u5143\uff0c\u7701\u7a05\u6548\u76ca\u9054\u5230 100%\u3002\u4f46\u6b63\u56e0\u5176\u70ba\u4e00\u6b21\u6027\u88dc\u8cbc\uff0c\u7a05\u52d9\u5c40\u4f9d\u6cd5\u4e0d\u6703\u5728\u4f30\u7b97\u4e0b\u4e00\u5e74\u5ea6\u66ab\u7e73\u7a05\u6642\u9810\u5148\u5957\u7528\u5c1a\u672a\u7acb\u6cd5\u7684\u672a\u4f86\u5bec\u6e1b\u3002\n<\/p><\/blockquote>\n<\/section>\n

\n

\u4e09\u3001 \u85aa\u4ff8\u7a05\u5bec\u6e1b\u8a08\u7b97\u6a5f\u5236\u3001\u5169\u7d1a\u6a19\u6e96\u7a05\u7387\u8207\u8a55\u7a05\u7b56\u7565<\/h2>\n

\u85aa\u4ff8\u7a05\uff08Salaries Tax\uff09\u7684\u8a55\u7a05\u7a0b\u5e8f\u9075\u5faa\u56b4\u8b39\u7684\u6cd5\u5b9a\u5c64\u6b21\uff1a<\/p>\n

\n\u5165\u606f\u7e3d\u984d\uff08\u85aa\u91d1\u3001\u4f63\u91d1\u3001\u82b1\u7d05\u3001\u6d25\u8cbc\u7b49\uff09 \u2212 \u8a8d\u53ef\u6263\u9664\u9805\u76ee\uff08\u5f37\u7a4d\u91d1\u3001\u81ea\u9858\u91ab\u4fdd\u7b49\uff09 \u2212 \u6cd5\u5b9a\u514d\u7a05\u984d \uff1d \u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d<\/strong>
\n\u2192 \u6309 5 \u500b\u7a05\u968e\u7684\u7d2f\u9032\u7a05\u7387\uff082%\u30016%\u300110%\u300114%\u300117%\uff09\u8a08\u7b97\u7a05\u6b3e\uff08\u4e26\u8207\u6a19\u6e96\u7a05\u7387\u4e0a\u9650\u6bd4\u8f03\uff0c\u53d6\u8f03\u4f4e\u8005\uff09 \uff1d \u61c9\u7e73\u7a05\u6b3e<\/strong>
\n\u2192 \u6700\u5f8c\u6b65\u9a5f\u6e1b\u53bb \u7a05\u52d9\u5bec\u6e1b<\/strong>\uff08\u7576\u5b63\u4e0a\u9650\u91d1\u984d\uff09 \uff1d \u672c\u5e74\u5ea6\u5be6\u7e73\u85aa\u4ff8\u7a05\u6b3e<\/strong>\n<\/p>\n

\"\u85aa\u4ff8\u7a05\u8a08\u7b97\u5c64\u7d1a\u8207\u7a05\u52d9\u5bec\u6e1b\u6263\u62b5\u6a5f\u5236\u7684\u6a6b\u5411\u6d41\u7a0b\u5716\u89e3\"
\u85aa\u4ff8\u7a05\u7d93\u8a8d\u53ef\u6263\u9664\u8207\u514d\u7a05\u984d\u8a08\u7b97\u51fa\u61c9\u7e73\u7a05\u6b3e\u5f8c\uff0c\u7a05\u52d9\u5bec\u6e1b\u65bc\u6700\u5f8c\u8a55\u7a05\u74b0\u7bc0\u76f4\u63a5\u6263\u62b5\u5be6\u7e73\u7a05\u984d\u3002<\/figcaption><\/figure>\n

1. \u7d2f\u9032\u7a05\u7387\u8207\u5169\u7d1a\u5236\u6a19\u6e96\u7a05\u7387\u7684\u4ea4\u4e92\u5f71\u97ff<\/h3>\n

\u81ea 2024\/25 \u8ab2\u7a05\u5e74\u5ea6\u8d77\uff0c\u9999\u6e2f\u5be6\u65bd\u85aa\u4ff8\u7a05\u53ca\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u300c\u5169\u7d1a\u5236\u6a19\u6e96\u7a05\u7387\u300d\uff1a\u5165\u606f\u6de8\u984d\uff08\u6263\u9664\u5404\u9805\u652f\u51fa\u5f8c\u4f46\u672a\u6263\u514d\u7a05\u984d\uff09\u5728 500 \u842c\u6e2f\u5143\u6216\u4ee5\u4e0b\u90e8\u5206\u6309 15% \u8a08\u7a05\uff0c\u8d85\u904e 500 \u842c\u6e2f\u5143\u90e8\u5206\u6309 16% \u8a08\u7a05\u3002\u8a55\u7a05\u4e3b\u4efb\u6703\u5c07\u300c\u7d2f\u9032\u7a05\u7387\u8a08\u7b97\u51fa\u7684\u7a05\u6b3e\u300d\u8207\u300c\u5169\u7d1a\u5236\u6a19\u6e96\u7a05\u7387\u8a08\u7b97\u51fa\u7684\u7a05\u6b3e\u300d\u9032\u884c\u5c0d\u6bd4\uff0c\u81ea\u52d5\u4ee5\u7a05\u6b3e\u8f03\u4f4e\u8005\u4f5c\u70ba\u61c9\u7e73\u7a05\u984d\uff0c\u6700\u5f8c\u624d\u5728\u8a72\u61c9\u7e73\u7a05\u984d\u4e2d\u6263\u9664\u5bec\u6e1b\uff08\u5982\u4e0a\u9650 3,000 \u5143\uff09\u3002\u9019\u610f\u5473\u8457\u9ad8\u5165\u606f\u4eba\u58eb\u5728\u9069\u7528\u6a19\u6e96\u7a05\u7387\u6642\uff0c\u4f9d\u7136\u4eab\u6709\u6cd5\u5b9a\u7684\u7a05\u52d9\u5bec\u6e1b\u6b0a\u76ca\u3002<\/p>\n

2. \u5408\u4f75\u8a55\u7a05 vs \u5206\u958b\u8a55\u7a05\u7684\u5bec\u6e1b\u4e0a\u9650\u53d6\u6368<\/h3>\n

\u5df2\u5a5a\u4eba\u58eb\u5831\u7a05\u6642\u5e38\u9762\u81e8\u300c\u5206\u958b\u8a55\u7a05\uff08Separate Assessment\uff09\u300d\u8207\u300c\u5408\u4f75\u8a55\u7a05\uff08Joint Assessment\uff09\u300d\u7684\u9078\u64c7\uff1a<\/p>\n

    \n
  • \u5206\u958b\u8a55\u7a05\uff1a<\/strong>\u592b\u59bb\u5404\u81ea\u88ab\u8996\u70ba\u7368\u7acb\u8a55\u7a05\u500b\u6848\uff0c\u5404\u81ea\u55ae\u7368\u586b\u5831 BIR60 \u8868\u683c\u3002\u82e5\u592b\u59bb\u96d9\u65b9\u5404\u81ea\u8a08\u7b97\u5f8c\u7684\u61c9\u7e73\u7a05\u6b3e\u5747\u9054\u5230\u6216\u8d85\u904e\u5bec\u6e1b\u4e0a\u9650\uff08\u4f8b\u5982 3,000 \u5143\uff09\uff0c\u5169\u4eba\u5408\u8a08\u53ef\u7372\u53d6 2 \u7b46\u4e0a\u9650\u5171 6,000 \u5143<\/strong> \u7684\u7a05\u6b3e\u5bec\u6e1b\u3002<\/li>\n
  • \u5408\u4f75\u8a55\u7a05\uff1a<\/strong>\u7576\u592b\u59bb\u5176\u4e2d\u4e00\u65b9\u5165\u606f\u4f4e\u65bc\u5176\u61c9\u5f97\u514d\u7a05\u984d\uff08\u4f8b\u5982\u5168\u8077\u5bb6\u5ead\u7167\u9867\u8005\u6216\u4f4e\u85aa\u517c\u8077\uff09\uff0c\u5408\u4f75\u8a55\u7a05\u53ef\u5c07\u672a\u7528\u76e1\u7684\u514d\u7a05\u984d\u64a5\u4e88\u914d\u5076\u62b5\u6263\u3002\u4f46\u5408\u4f75\u5f8c\u6574\u500b\u5bb6\u5ead\u6703\u88ab\u8996\u70ba\u55ae\u4e00\u8a55\u7a05\u500b\u6848<\/strong>\uff0c\u5168\u6236\u53ea\u80fd\u4eab\u6709\u55ae\u4e00\u7b46\u4e0a\u9650\uff083,000 \u5143\uff09<\/strong>\u7684\u7a05\u52d9\u5bec\u6e1b\u3002<\/li>\n
  • \u7cfb\u7d71\u81ea\u52d5\u6700\u4f73\u5316\u6a5f\u5236\uff1a<\/strong>\u7d0d\u7a05\u4eba\u7121\u9808\u904e\u5ea6\u64d4\u6182\u9078\u932f\u65b9\u5f0f\u3002\u5728\u586b\u5831 BIR60 \u8868\u683c\u4e26\u52fe\u9078\u540c\u610f\u5408\u4f75\u8a55\u7a05\u5f8c\uff0c\u7a05\u52d9\u5c40\u8a55\u7a05\u7cfb\u7d71\u6703\u81ea\u52d5\u540c\u6642\u6bd4\u5c0d\u300c\u5206\u958b\u8a08\u7a05\u7e3d\u984d\uff08\u6263\u9664\u5169\u4efd\u5bec\u6e1b\uff09\u300d\u8207\u300c\u5408\u4f75\u8a08\u7a05\u7e3d\u984d\uff08\u6263\u9664\u4e00\u4efd\u5bec\u6e1b\uff09\u300d\uff0c\u6700\u7d42\u81ea\u52d5\u63a1\u7528\u61c9\u7e73\u7a05\u6b3e\u7e3d\u984d\u8f03\u4f4e\u8005\u767c\u51fa\u8a55\u7a05\u901a\u77e5\u66f8\u3002<\/li>\n<\/ul>\n

    3. \u500b\u4eba\u5165\u606f\u8ab2\u7a05\uff08Personal Assessment\uff09\u4e0b\u7684\u5bec\u6e1b\u898f\u9650<\/h3>\n

    \u82e5\u7d0d\u7a05\u4eba\u540c\u6642\u64c1\u6709\u53d7\u50f1\u6536\u5165\u3001\u7368\u8cc7\u7d93\u71df\u5229\u6f64\u53ca\u51fa\u79df\u7269\u696d\u6536\u5165\uff0c\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u53ef\u5c07\u4e09\u985e\u5165\u606f\u532f\u7e3d\uff0c\u4e26\u5bb9\u8a31\u4ee5\u7269\u696d\u6309\u63ed\u5229\u606f\u6263\u6e1b\u79df\u91d1\u6536\u5165\uff0c\u6216\u4ee5\u500b\u4eba\u514d\u7a05\u984d\u62b5\u6263\u71df\u696d\u5229\u6f64\u3002\u7136\u800c\uff0c\u5728\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u67b6\u69cb\u4e0b\uff0c\u6240\u6709\u6536\u5165\u4f86\u6e90\u5408\u4f75\u70ba\u55ae\u4e00\u5b97\u8a55\u7a05\u500b\u6848\uff0c\u56e0\u6b64\u7d0d\u7a05\u4eba\u53ea\u80fd\u4eab\u6709\u55ae\u4e00\u7b46\u7a05\u52d9\u5bec\u6e1b\u4e0a\u9650<\/strong>\uff0c\u4e0d\u80fd\u5206\u5225\u5728\u85aa\u4ff8\u7a05\u3001\u5229\u5f97\u7a05\u53ca\u7269\u696d\u7a05\u4e2d\u5404\u81ea\u7d22\u53d6\u5bec\u6e1b\u3002<\/p>\n<\/section>\n

    \n

    \u56db\u3001 \u5229\u5f97\u7a05\u5bec\u6e1b\uff1a\u6cd5\u5718\u3001\u975e\u6cd5\u5718\u696d\u52d9\u8207\u76f8\u806f\u5be6\u9ad4\u9650\u5236<\/h2>\n

    \u5229\u5f97\u7a05\u5bec\u6e1b\u76f4\u63a5\u9069\u7528\u65bc\u6709\u9650\u516c\u53f8\uff08\u6cd5\u5718\u696d\u52d9\uff09\u53ca\u7368\u8cc7\u3001\u5408\u5925\u7d93\u71df\uff08\u975e\u6cd5\u5718\u696d\u52d9\uff09\u7684\u6700\u7d42\u8a55\u7a05\u7a05\u6b3e\uff0c\u4f46\u5176\u9069\u7528\u908a\u754c\u8207\u7533\u5831\u5f62\u5f0f\u6709\u56b4\u683c\u898f\u7bc4\uff1a<\/p>\n

      \n
    • \u7368\u8cc7\u696d\u52d9\uff08Sole Proprietorship\uff09\uff1a<\/strong>\u7368\u8cc7\u7d93\u71df\u8005\u7684\u71df\u696d\u5229\u6f64\u586b\u5831\u65bc\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff08BIR60\uff09\u4e4b\u9644\u8868\u3002\u82e5\u672a\u9078\u500b\u4eba\u5165\u606f\u8ab2\u7a05\uff0c\u7a05\u52d9\u5c40\u6703\u6309\u975e\u6cd5\u5718\u696d\u52d9\u6a19\u6e96\u7a05\u7387\uff08\u9996 200 \u842c\u5143\u5229\u6f64 7.5%\uff0c\u5176\u5f8c 15%\uff09\u6838\u7b97\u5229\u5f97\u7a05\uff0c\u4e26\u6263\u9664\u4e0a\u9650 3,000 \u5143\u7684\u5229\u5f97\u7a05\u5bec\u6e1b\u3002<\/li>\n
    • \u5408\u5925\u696d\u52d9\uff08Partnership\uff09\uff1a<\/strong>\u5229\u5f97\u7a05\u8a55\u7a05\u662f\u4ee5\u300c\u8a72\u5408\u5925\u696d\u52d9\u500b\u6848\u300d\u70ba\u55ae\u4f4d\u767c\u51fa\u8a55\u7a05\u901a\u77e5\u66f8\uff08BIR52\uff09\uff0c\u4e0d\u8ad6\u5408\u5925\u4eba\u6709\u591a\u5c11\u4f4d\uff0c\u6574\u9593\u5408\u5925\u5546\u865f\u50c5\u4eab\u6709\u55ae\u4e00\u7b46 3,000 \u5143\u5bec\u6e1b\u4e0a\u9650<\/strong>\uff0c\u4e0d\u53ef\u6309\u5408\u5925\u4eba\u4eba\u982d\u62c6\u5206\u653e\u5927\u984d\u5ea6\u3002<\/li>\n
    • \u76f8\u806f\u5be6\u9ad4\uff08Connected Entities\uff09\u7684\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u9650\u5236\uff1a<\/strong>\u96d6\u7136\u76f8\u806f\u5be6\u9ad4\uff08\u5982\u540c\u4e00\u96c6\u5718\u6216\u540c\u4e00\u63a7\u5236\u4eba\u6301\u6709\u591a\u5bb6\u516c\u53f8\uff09\u5728\u5169\u7d1a\u5236\u5229\u5f97\u7a05\uff08\u9996 200 \u842c\u5143\u4eab 8.25% \u512a\u60e0\u7a05\u7387\uff09\u4e0b\u5fc5\u9808\u63d0\u540d\u50c5\u6709\u4e00\u5bb6\u4f01\u696d\u4eab\u6709\u512a\u60e0\uff0c\u4f46\u5229\u5f97\u7a05\u7a05\u6b3e\u5bec\u6e1b<\/strong>\u662f\u6309\u300c\u6bcf\u5b97\u7368\u7acb\u8a55\u7a05\u500b\u6848\u300d\u6838\u7b97\u3002\u53ea\u8981\u6bcf\u9593\u95dc\u806f\u516c\u53f8\u5747\u6709\u7368\u7acb\u958b\u7acb\u5229\u5f97\u7a05\u6a94\u6848\u4e26\u7522\u751f\u61c9\u7e73\u7a05\u6b3e\uff0c\u5404\u516c\u53f8\u5747\u53ef\u7368\u7acb\u5728\u5176\u6700\u7d42\u7a05\u55ae\u4e2d\u6263\u6e1b\u6700\u9ad8 3,000 \u5143\u5bec\u6e1b\u984d\u3002<\/li>\n
    • \u8667\u640d\u7d50\u8f49\uff08Loss Carried Forward\uff09\u8207\u7121\u61c9\u7e73\u7a05\u6b3e\u72c0\u6cc1\uff1a<\/strong>\u82e5\u4f01\u696d\u672c\u5e74\u5ea6\u9304\u5f97\u8667\u640d\uff0c\u6216\u56e0\u5f80\u5e74\u7d50\u8f49\u8667\u640d\u62b5\u6263\u5f8c\u61c9\u8ab2\u7a05\u5229\u6f64\u70ba\u96f6\uff0c\u5176\u61c9\u7e73\u7a05\u984d\u5373\u70ba 0 \u5143\u3002\u6b64\u6642\u7576\u5e74\u5ea6\u7684\u5229\u5f97\u7a05\u5bec\u6e1b\u984d\u5ea6\u7121\u6cd5\u88ab\u514c\u73fe\uff0c\u8a72\u7b46\u672a\u7528\u4e4b\u5bec\u6e1b\u984d\u5ea6\u4e0d\u53ef\u7d2f\u7a4d\u3001\u4e0d\u53ef\u8f49\u8b93\uff0c\u4ea6\u4e0d\u80fd\u6298\u63db\u70ba\u672a\u4f86\u5e74\u5ea6\u7684\u7a05\u52d9\u8667\u640d<\/strong>\u3002<\/li>\n<\/ul>\n<\/section>\n
      \n

      \u4e94\u3001 \u7269\u696d\u7a05\u8207\u5dee\u9909\u5bec\u6e1b\u4e4b\u95dc\u9375\u5206\u5225\uff08\u7834\u89e3\u696d\u4e3b\u5e38\u898b\u76f2\u5340\uff09<\/h2>\n

      \u8a31\u591a\u7269\u696d\u6301\u6709\u8005\u5e38\u5c07\u300c\u5dee\u9909\u5bec\u6e1b\u300d\u8aa4\u8a8d\u70ba\u300c\u7269\u696d\u7a05\u5bec\u6e1b\u300d\uff0c\u9019\u5169\u8005\u5206\u5c6c\u4e0d\u540c\u90e8\u9580\u7ba1\u7406\uff0c\u6cd5\u898f\u4f9d\u64da\u8207\u5fb5\u6536\u5c0d\u8c61\u622a\u7136\u4e0d\u540c\uff1a<\/p>\n

      \"\u7a05\u52d9\u5bec\u6e1b\uff1a\u7269\u696d\u7a05\u8207\u5dee\u9909\u5bec\u6e1b\u5728\u5fb5\u6536\u9805\u76ee\u8207\u6e1b\u514d\u6a5f\u5236\u4e0a\u7684\u5de6\u53f3\u5c0d\u7167\u5716\u89e3\"
      \u5dee\u9909\u5bec\u6e1b\u76f4\u63a5\u62b5\u6263\u5b63\u5ea6\u5dee\u9909\u5fb5\u6536\u55ae\u91d1\u984d\uff0c\u7269\u696d\u7a05\u5247\u5c6c\u7368\u7acb\u8a55\u7a05\u9ad4\u7cfb\u800c\u4e0d\u9069\u7528\u5dee\u9909\u76f8\u95dc\u5bec\u6e1b\u63aa\u65bd\u3002<\/figcaption><\/figure>\n\n\n\n\n\n\n\n\n
      \u6bd4\u8f03\u9805\u76ee<\/th>\n\u5dee\u9909\u5bec\u6e1b\uff08Rates Concession\uff09<\/th>\n\u7269\u696d\u7a05\uff08Property Tax\uff09\u4e4b\u7a05\u52d9\u5b89\u6392<\/th>\n<\/tr>\n<\/thead>\n
      \u7ba1\u7406\u90e8\u9580\u8207\u6cd5\u6e90<\/strong><\/td>\n\u5dee\u9909\u7269\u696d\u4f30\u50f9\u7f72\uff08\u300a\u5dee\u9909\u689d\u4f8b\u300b\uff09<\/td>\n\u7a05\u52d9\u5c40\uff08\u300a\u7a05\u52d9\u689d\u4f8b\u300b\uff09<\/td>\n<\/tr>\n
      \u5fb5\u7a05\u57fa\u790e<\/strong><\/td>\n\u61c9\u8ab2\u5dee\u9909\u79df\u503c\uff08Rateable Value\uff09\u6309\u6a19\u6e96\u5fb5\u6536\u7387\uff08\u901a\u5e38 5%\uff09\u6309\u5b63\u5fb5\u6536<\/td>\n\u7269\u696d\u5be6\u969b\u51fa\u79df\u79df\u91d1\u6536\u5165\uff08\u6e1b\u53bb 20% \u6cd5\u5b9a\u4fee\u7e55\u4fdd\u990a\u514d\u7a05\u984d\uff09\u6309\u6a19\u6e96\u7a05\u7387 15% \u5fb5\u6536<\/td>\n<\/tr>\n
      \u5bec\u6e1b\u6db5\u84cb\u60c5\u6cc1<\/strong><\/td>\n\u76f4\u63a5\u4eab\u6709<\/strong>\u653f\u5e9c\u5ba3\u5e03\u4e4b\u6bcf\u5b63\u5dee\u9909\u5bec\u6e1b\uff08\u4f8b\u5982\u6307\u5b9a\u5b63\u5ea6\u6bcf\u6236\u4e0a\u9650 1,000 \u5143\uff09<\/td>\n\u7368\u7acb\u7269\u696d\u7a05\u55ae\u4e0d\u8a2d\u76f4\u63a5\u5bec\u6e1b<\/strong>\uff1b\u9664\u975e\u696d\u4e3b\u9078\u64c7\u300c\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u300d\uff0c\u5426\u5247\u7269\u696d\u7a05\u4e0d\u4eab\u6709\u7a05\u52d9\u5bec\u6e1b<\/td>\n<\/tr>\n
      \u5730\u79df\uff08Government Rent\uff09\u8655\u7406<\/strong><\/td>\n\u5bec\u6e1b\u50c5\u9650\u65bc\u5dee\u9909\u90e8\u5206<\/strong>\uff0c\u5730\u5951\u898f\u5b9a\u7684\u5730\u79df\uff08\u901a\u5e38\u70ba\u61c9\u8ab2\u5dee\u9909\u79df\u503c 3%\uff09\u5fc5\u9808\u5168\u984d\u7e73\u7d0d\uff0c\u4e0d\u8a2d\u4efb\u4f55\u5bec\u6e1b<\/td>\n\u82e5\u7269\u696d\u6709\u7e73\u4ed8\u5730\u79df\uff0c\u4e0d\u53ef\u5728\u5e38\u898f\u7269\u696d\u7a05\u4e2d\u76f4\u63a5\u6263\u9664\uff0c\u50c5\u80fd\u5728\u5408\u8cc7\u683c\u60c5\u6cc1\u4e0b\u65bc\u8a08\u7b97\u79df\u91d1\u6de8\u984d\u6642\u6309\u689d\u4f8b\u8655\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u5be6\u52d9\u6ce8\u610f\u8981\u9ede\uff1a<\/strong><\/p>\n

        \n
      1. \u79df\u7d04\u689d\u6b3e\u8207\u5dee\u9909\u5be6\u8cea\u5229\u76ca\uff1a<\/strong>\u5dee\u9909\u5bec\u6e1b\u6703\u76f4\u63a5\u53cd\u6620\u5728\u6bcf\u5b63\u7684\u5e33\u55ae\u4e0a\u3002\u82e5\u79df\u7d04\u660e\u8a02\u300c\u79df\u91d1\u5305\u5dee\u9909\u300d\uff0c\u5be6\u8cea\u6e1b\u514d\u5229\u76ca\u6b78\u696d\u4e3b\u6240\u6709\uff08\u79df\u5ba2\u4ecd\u7e73\u4ed8\u539f\u5b9a\u79df\u91d1\uff09\uff1b\u82e5\u7d04\u5b9a\u300c\u5dee\u9909\u7531\u79df\u5ba2\u8ca0\u8cac\uff0f\u5be6\u5831\u5be6\u92b7\u300d\uff0c\u79df\u5ba2\u5728\u7e73\u7d0d\u5b63\u5ea6\u5e33\u55ae\u6642\u5373\u53ef\u76f4\u63a5\u5c11\u7e73\u5bec\u6e1b\u91d1\u984d\u3002<\/li>\n
      2. \u6536\u79df\u696d\u4e3b\u7bc0\u7a05\u8def\u5f91\uff1a<\/strong>\u7d14\u6536\u79df\u7684\u500b\u4eba\u696d\u4e3b\u82e5\u50c5\u6536\u5230\u7269\u696d\u7a05\u7a05\u55ae\uff08BIR57\uff09\uff0c\u7a05\u55ae\u4e0a\u4e0d\u6703\u51fa\u73fe 3,000 \u5143\u7a05\u6b3e\u5bec\u6e1b\u3002\u696d\u4e3b\u5fc5\u9808\u5728 BIR60 \u8868\u683c\u4e2d\u52fe\u9078\u7533\u8acb\u300c\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u300d\uff0c\u5c07\u79df\u91d1\u6536\u5165\u4f75\u5165\u500b\u4eba\u7e3d\u5165\u606f\uff0c\u4e26\u6263\u9664\u500b\u4eba\u514d\u7a05\u984d\u53ca\u6309\u63ed\u4f9b\u6a13\u5229\u606f\u5f8c\uff0c\u65b9\u53ef\u5c0d\u6700\u7d42\u7a05\u6b3e\u5957\u7528\u8a72\u7b46 3,000 \u5143\u5bec\u6e1b\u3002<\/li>\n<\/ol>\n<\/section>\n
        \n

        \u516d\u3001 \u66ab\u7e73\u7a05\u8a08\u7b97\u539f\u59d4\u8207\u300c\u7de9\u7e73\u66ab\u7e73\u7a05\u300d\u7533\u8acb\u5168\u6307\u5357<\/h2>\n

        \u8a31\u591a\u7d0d\u7a05\u4eba\u5728\u6536\u5230\u300c\u7da0\u8272\u70b8\u982d\u300d\u8a55\u7a05\u901a\u77e5\u66f8\u6642\uff0c\u5e38\u56f0\u60d1\u65bc\u70ba\u4f55\u61c9\u7e73\u7e3d\u984d\u9060\u9ad8\u65bc\u9810\u671f\u3002\u4e3b\u8981\u539f\u56e0\u5728\u65bc\u8a55\u7a05\u901a\u77e5\u66f8\u901a\u5e38\u5305\u542b\u5169\u5927\u9805\u76ee\u7684\u5408\u4f75\u7e73\u8cbb\u901a\u77e5\uff1a\u8a72\u5e74\u5ea6\u6700\u7d42\u61c9\u7e73\u7a05\u6b3e\uff08\u6263\u9664\u5bec\u6e1b\u5f8c\uff09<\/strong> \u8207 \u4e0b\u4e00\u5e74\u5ea6\u7684\u66ab\u7e73\u7a05\uff08Provisional Tax\uff09<\/strong>\u3002<\/p>\n

        1. \u66ab\u7e73\u7a05\u4e4b\u8a08\u7b97\u908f\u8f2f<\/h3>\n

        \u9999\u6e2f\u7a05\u52d9\u689d\u4f8b\u898f\u5b9a\uff0c\u7a05\u52d9\u5c40\u5728\u4f30\u7b97\u4e0b\u4e00\u8ab2\u7a05\u5e74\u5ea6\u7684\u66ab\u7e73\u7a05\u6642\uff0c\u662f\u4ee5\u300c\u672c\u5e74\u5ea6\u7684\u8ab2\u7a05\u5165\u606f\u5be6\u984d\u300d\u70ba\u57fa\u6e96\u9032\u884c\u63a8\u7b97\u3002\u7531\u65bc\u672a\u4f86\u5e74\u5ea6\u7684\u7a05\u52d9\u5bec\u6e1b\u5c1a\u672a\u7d93\u7acb\u6cd5\u7a0b\u5e8f\u901a\u904e\uff0c\u7a05\u52d9\u5c40\u4f9d\u6cd5\u4e0d\u80fd\u4ea6\u4e0d\u6703\u5728\u66ab\u7e73\u7a05\u8a08\u7b97\u4e2d\u9810\u5148\u5254\u9664\u5bec\u6e1b\u984d<\/strong>\u3002\u56e0\u6b64\uff0c\u5373\u4f7f\u672c\u5e74\u5ea6\u7372\u5f97 3,000 \u5143\u5bec\u6e1b\uff0c\u4e0b\u4e00\u5e74\u5ea6\u66ab\u7e73\u7a05\u4ecd\u6703\u6309\u7121\u5bec\u6e1b\u7684\u5e38\u898f\u7a05\u6b3e\u8a55\u4f30\uff0c\u4e26\u5206\u5169\u671f\u7e73\u7d0d\u3002<\/p>\n

        2. \u7533\u8acb\u7de9\u7e73\u66ab\u7e73\u7a05\uff08Holdover of Provisional Tax\uff09\u7684\u6cd5\u5b9a\u8cc7\u683c<\/h3>\n

        \u82e5\u7d0d\u7a05\u4eba\u4e0b\u4e00\u5e74\u5ea6\u7684\u8ca1\u52d9\u72c0\u6cc1\u51fa\u73fe\u5be6\u8cea\u8b8a\u52d5\uff0c\u53ef\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c 63E \u689d\uff08\u85aa\u4ff8\u7a05\uff09\u3001\u7b2c 63J \u689d\uff08\u5229\u5f97\u7a05\uff09\u6216\u7b2c 63O \u689d\uff08\u500b\u4eba\u5165\u606f\u8ab2\u7a05\uff09\uff0c\u65bc\u6cd5\u5b9a\u6642\u9650\u5167\u5411\u7a05\u52d9\u5c40\u7533\u8acb\u7de9\u7e73\u90e8\u5206\u6216\u5168\u90e8\u66ab\u7e73\u7a05\u3002\u85aa\u4ff8\u7a05\u7684\u5408\u8cc7\u683c\u7406\u7531\u5305\u62ec\uff1a<\/p>\n

          \n
        • \u5165\u606f\u9810\u671f\u5927\u8dcc\uff1a<\/strong>\u9810\u8a08\u5728\u8a72\u66ab\u7e73\u7a05\u5e74\u5ea6\u7684\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d\uff0c\u5c11\u65bc\u524d\u4e00\u5e74\u5ea6\u5165\u606f\u5be6\u984d\u7684 90%<\/strong>\uff08\u5373\u9810\u671f\u8dcc\u5e45\u8d85\u904e 10%\uff09\uff0c\u4f8b\u5982\u51fa\u73fe\u5931\u696d\u3001\u6e1b\u85aa\u3001\u8f49\u70ba\u517c\u8077\u3001\u9000\u4f11\u6216\u505c\u85aa\u7559\u8077\u3002<\/li>\n
        • \u65b0\u589e\u5408\u8cc7\u683c\u514d\u7a05\u984d\uff1a<\/strong>\u5728\u66ab\u7e73\u7a05\u5e74\u5ea6\u5167\u7b26\u5408\u8cc7\u683c\u7372\u5f97\u524d\u4e00\u5e74\u5ea6\u672a\u6709\u8a55\u5b9a\u7684\u65b0\u589e\u514d\u7a05\u984d\uff08\u4f8b\u5982\u65b0\u751f\u5b50\u5973\u51fa\u751f\u3001\u65b0\u7de0\u7d50\u5a5a\u59fb\u3001\u958b\u59cb\u4f9b\u990a\u5e74\u6eff 60 \u6b72\u7236\u6bcd\u6216\u540c\u4f4f\u7956\u7236\u6bcd\uff09\u3002<\/li>\n
        • \u5408\u8cc7\u683c\u6263\u9664\u984d\u5927\u5e45\u589e\u52a0\uff1a<\/strong>\u652f\u4ed8\u4e86\u524d\u4e00\u5e74\u5ea6\u672a\u6709\u7533\u5831\u6216\u91d1\u984d\u66f4\u9ad8\u7684\u8a8d\u53ef\u6263\u9664\u9805\u76ee\uff08\u4f8b\u5982\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u3001\u8a8d\u53ef\u81ea\u9858\u91ab\u4fdd\u4fdd\u8cbb\u3001\u4f4f\u5b85\u79df\u91d1\u652f\u51fa\u6216\u7372\u8a8d\u53ef\u6148\u5584\u6350\u6b3e\u8d85\u904e\u5165\u606f 35% \u4e0a\u9650\uff09\u3002<\/li>\n
        • \u505c\u6b62\u53d7\u50f1\uff1a<\/strong>\u7d0d\u7a05\u4eba\u5df2\u5b8c\u5168\u7d42\u6b62\u53d7\u50f1\u5de5\u4f5c\uff0c\u5c0e\u81f4\u5f8c\u7e8c\u6708\u4efd\u6beb\u7121\u53d7\u50f1\u6536\u5165\u3002<\/li>\n<\/ul>\n

          3. \u7533\u8acb\u7de9\u7e73\u7684\u56b4\u683c\u6642\u9650\u8207\u624b\u7e8c<\/h3>\n

          \u7d0d\u7a05\u4eba\u5fc5\u9808\u56b4\u683c\u9075\u5b88\u4ee5\u4e0b\u5169\u500b\u6642\u9593\u7bc0\u9ede\uff08\u4ee5\u8f03\u9072\u8005\u70ba\u6e96\uff09\uff1a<\/p>\n

            \n
          • \u7e73\u7d0d\u66ab\u7e73\u7a05\u622a\u6b62\u65e5\u671f\u524d 28 \u5929<\/strong>\uff1b\u6216<\/li>\n
          • \u66ab\u7e73\u7a05\u7e73\u7a05\u901a\u77e5\u66f8\u767c\u51fa\u65e5\u671f\u5f8c 14 \u5929\u5167<\/strong>\u3002<\/li>\n<\/ul>\n

            \u7533\u8acb\u9014\u5f91\uff1a<\/strong>\u586b\u59a5\u5c08\u7528\u7533\u8acb\u8868\u683c IR6121<\/strong>\uff08\u85aa\u4ff8\u7a05\u9069\u7528\uff09\u6216 IR1121<\/strong>\uff08\u5229\u5f97\u7a05\u9069\u7528\uff09\uff0c\u4ee5\u90f5\u5bc4\u3001\u50b3\u771f\u6216\u900f\u904e\u300c\u7a05\u52d9\u6613\uff08eTAX\uff09\u300d\u5e33\u6236\u7dda\u4e0a\u5373\u6642\u63d0\u4ea4\u3002\u7533\u8acb\u6642\u5fc5\u9808\u5217\u660e\u5165\u606f\u8b8a\u52d5\u4e4b\u8a73\u7d30\u6578\u5b57\u53ca\u63d0\u4f9b\u76f8\u95dc\u8b49\u660e\uff08\u5982\u96e2\u8077\u4fe1\u3001\u6e1b\u85aa\u8b49\u660e\u6587\u4ef6\u6216\u79df\u7d04\u8b49\u660e\uff09\u3002<\/p>\n<\/section>\n

            \n

            \u4e03\u3001 \u6df1\u5ea6\u8a66\u7b97\u793a\u7bc4\uff1a\u56db\u5927\u5178\u578b\u7d0d\u7a05\u60c5\u5883\u5168\u9762\u62c6\u89e3<\/h2>\n

            \u4ee5\u4e0b\u4ee5\u300c\u5bec\u6e1b 100% \u6700\u7d42\u61c9\u7e73\u7a05\u6b3e\uff0c\u4e0a\u9650 3,000 \u5143\u300d\u70ba\u8a08\u7b97\u57fa\u6e96\uff0c\u6f14\u793a\u4e0d\u540c\u6536\u5165\u80cc\u666f\u7d0d\u7a05\u4eba\u7684\u5be6\u8cea\u7a05\u984d\u8b8a\u5316\uff1a<\/p>\n\n\n\n\n\n\n\n\n
            \u793a\u7bc4\u500b\u6848<\/th>\n\u5165\u606f\uff0f\u5229\u6f64\u6de8\u984d<\/th>\n\u5bec\u6e1b\u524d\u61c9\u7e73\u7a05\u6b3e<\/th>\n\u5be6\u969b\u5bec\u6e1b\u984d<\/th>\n\u672c\u5e74\u5ea6\u5be6\u7e73\u7a05\u6b3e<\/th>\n\u4e0b\u5e74\u5ea6\u66ab\u7e73\u7a05\u4f30\u7b97<\/th>\n<\/tr>\n<\/thead>\n
            \u500b\u6848 A\uff1a\u55ae\u8eab\u53d7\u50f1\u4eba\u58eb<\/strong>
            \uff08\u5e74\u85aa $360,000\uff0c\u6263\u9664 MPF $18,000\uff0c\u57fa\u672c\u514d\u7a05\u984d $132,000\uff09<\/td>\n            		\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d
            $210,000<\/td>\n            		$17,400
            \uff08\u6309\u7d2f\u9032\u7a05\u7387\uff09<\/td>\n            		$3,000
            \uff08\u89f8\u53ca\u4e0a\u9650\uff09<\/td>\n            		$14,400<\/strong><\/td>\n$17,400
            \uff08\u6309\u5168\u984d\u7121\u5bec\u6e1b\u63a8\u7b97\uff09<\/td>\n<\/tr>\n
            \u500b\u6848 B\uff1a\u4f4e\u6536\u5165\u6216\u517c\u8077\u4eba\u58eb<\/strong>
            \uff08\u5e74\u85aa $180,000\uff0c\u6263\u9664 MPF $9,000\uff0c\u57fa\u672c\u514d\u7a05\u984d $132,000\uff09<\/td>\n            		\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d
            $39,000<\/td>\n            		$780
            \uff08\u9996\u7a05\u968e 2%\uff09<\/td>\n            		$780
            \uff08\u5168\u984d\u62b5\u514d\uff09<\/td>\n            		$0<\/strong><\/td>\n$780
            \uff08\u9918\u4e0b $2,220 \u984d\u5ea6\u4f5c\u5ee2\uff09<\/td>\n<\/tr>\n
            \u500b\u6848 C\uff1a\u96d9\u85aa\u5bb6\u5ead\uff08\u5206\u958b\u8a55\u7a05\uff09<\/strong>
            \uff08\u4e08\u592b\u61c9\u7e73 $12,000\uff0c\u59bb\u5b50\u61c9\u7e73 $8,000\uff09<\/td>\n            		\u5404\u81ea\u5177\u5099\u7d0d\u7a05\u7fa9\u52d9<\/td>\n\u5168\u6236\u7e3d\u984d
            $20,000<\/td>\n            		$6,000
            \uff08\u5169\u4eba\u5404\u81ea\u6263\u9664 $3,000\uff09<\/td>\n            		$14,000<\/strong><\/td>\n\u5168\u6236\u66ab\u7e73\u7a05
            $20,000<\/td>\n<\/tr>\n
            \u500b\u6848 D\uff1a\u5c0f\u578b\u7368\u8cc7\u7d93\u71df\u5546\u6236<\/strong>
            \uff08\u5e74\u5ea6\u61c9\u8a55\u7a05\u5229\u6f64 $100,000\uff0c\u9069\u7528 7.5% \u7a05\u7387\uff09<\/td>\n            		\u61c9\u8a55\u7a05\u5229\u6f64
            $100,000<\/td>\n            		$7,500
            \uff08\u5229\u5f97\u7a05\uff09<\/td>\n            		$3,000
            \uff08\u89f8\u53ca\u4e0a\u9650\uff09<\/td>\n            		$4,500<\/strong><\/td>\n$7,500
            \uff08\u6309\u7121\u5bec\u6e1b\u63a8\u7b97\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u7531\u500b\u6848 B \u53ef\u6e05\u695a\u770b\u51fa\uff1a\u7576\u8a08\u7b97\u51fa\u7684\u61c9\u7e73\u7a05\u6b3e\uff08780 \u5143\uff09\u4f4e\u65bc\u6cd5\u5b9a\u5bec\u6e1b\u4e0a\u9650\uff083,000 \u5143\uff09\u6642\uff0c\u8a72\u7d0d\u7a05\u4eba\u672c\u5e74\u5ea6\u5be6\u7e73\u7a05\u6b3e\u5168\u514d\u964d\u81f3 0 \u5143\u3002\u7136\u800c\uff0c\u672a\u7528\u76e1\u7684 2,220 \u5143\u984d\u5ea6\u4e0d\u6703\u4ee5\u652f\u7968\u9000\u56de\uff0c\u4ea6\u7121\u6cd5\u7559\u5f85\u62b5\u6263\u4e0b\u5e74\u5ea6\u7684 780 \u5143\u66ab\u7e73\u7a05\u3002<\/p>\n<\/section>\n

            \n

            \u516b\u3001 \u5168\u5e74\u5831\u7a05\u3001\u8a55\u7a05\u8207\u7e73\u7a05\u91cd\u8981\u6642\u9593\u8ef8<\/h2>\n

            \u59a5\u5584\u7ba1\u7406\u7a05\u52d9\u6642\u7a0b\uff0c\u80fd\u907f\u514d\u56e0\u903e\u671f\u905e\u4ea4\u5831\u7a05\u8868\u6216\u6f0f\u7e73\u7a05\u6b3e\u800c\u906d\u53d7\u7f70\u6b3e\u3002\u4ee5\u4e0b\u70ba\u5e38\u898f\u8ab2\u7a05\u5e74\u5ea6\u904b\u4f5c\u7684\u95dc\u9375\u6642\u9593\u7bc0\u9ede\uff1a<\/p>\n

              \n
            1. 4 \u6708\u521d\uff1a<\/strong>\u7a05\u52d9\u5c40\u5411\u6cd5\u5718\uff08BIR51\uff09\u53ca\u975e\u6cd5\u5718\u696d\u52d9\uff08BIR52\uff09\u767c\u51fa\u5229\u5f97\u7a05\u5831\u7a05\u8868\u3002\u5404\u696d\u52d9\u9808\u65bc\u767c\u51fa\u65e5\u8d77 1 \u500b\u6708\u5167\u586b\u59a5\u4ea4\u56de\uff08\u59d4\u8058\u7a05\u52d9\u4ee3\u8868\u4e4b\u516c\u53f8\u53ef\u6309\u7d50\u7b97\u6708\u4efd\u7372\u51c6\u76f8\u61c9\u5ef6\u671f\uff09\u3002<\/li>\n
            2. 5 \u6708\u9996\u500b\u5de5\u4f5c\u5929\uff1a<\/strong>\u7a05\u52d9\u5c40\u5411\u5168\u6e2f\u500b\u5225\u4eba\u58eb\u7d71\u4e00\u5bc4\u767c\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff08BIR60\uff09\u3002\n
                \n
              • \u666e\u901a\u7d19\u672c\u7533\u5831\u9808\u65bc 1 \u500b\u6708\u5167<\/strong>\uff08\u5373 6 \u6708\u521d\u524d\uff09\u5bc4\u56de\u3002<\/li>\n
              • \u900f\u904e\u653f\u5e9c\u300c\u7a05\u52d9\u6613\uff08eTAX\uff09\u300d\u9032\u884c\u7db2\u4e0a\u96fb\u5b50\u5831\u7a05\uff0c\u53ef\u4eab\u6709 \u81ea\u52d5\u5ef6\u671f 1 \u500b\u6708<\/strong> \u512a\u60e0\uff08\u901a\u5e38\u81f3 7 \u6708\u521d\uff09\u3002<\/li>\n
              • \u7368\u8cc7\u696d\u52d9\u6771\u4e3b\u82e5\u900f\u904e\u96fb\u5b50\u5831\u7a05\uff0c\u5176 BIR60 \u63d0\u4ea4\u671f\u9650\u53ef\u5ef6\u9577\u81f3 8 \u6708\u521d\u3002<\/li>\n<\/ul>\n<\/li>\n
              • 8 \u6708\u81f3 11 \u6708\uff1a<\/strong>\u7a05\u52d9\u5c40\u9032\u884c\u8a55\u6838\u5be9\u6279\u3002\u7d93\u7acb\u6cd5\u6703\u901a\u904e\u7684\u6700\u65b0\u7a05\u52d9\u5bec\u6e1b\u63aa\u65bd\u6703\u5728\u6b64\u968e\u6bb5\u76f4\u63a5\u5beb\u5165\u8a55\u7a05\u6838\u5fc3\u7a0b\u5f0f\u3002<\/li>\n
              • 10 \u6708\u81f3\u7fcc\u5e74 1 \u6708\uff1a<\/strong>\u7d0d\u7a05\u4eba\u9678\u7e8c\u6536\u5230\u6b63\u5f0f\u7684\u300c\u8a55\u7a05\u53ca\u7e73\u7a05\u901a\u77e5\u66f8\uff08Notice of Assessment and Demand for Tax\uff09\u300d\u3002\u901a\u77e5\u66f8\u9996\u9801\u6703\u6e05\u6670\u5217\u660e\u672c\u5e74\u5ea6\u61c9\u7e73\u7a05\u6b3e\u3001\u5bec\u6e1b\u6263\u6e1b\u984d\u3001\u5be6\u7e73\u7a05\u984d\u53ca\u4e0b\u5e74\u5ea6\u66ab\u7e73\u7a05\u660e\u7d30\u3002<\/li>\n
              • \u6536\u5230\u7a05\u55ae\u5f8c 1 \u500b\u6708\u5167\uff08\u95dc\u9375\u6cd5\u5b9a\u53cd\u5c0d\u671f\uff09\uff1a<\/strong>\u82e5\u767c\u73fe\u8a55\u7a05\u5167\u5bb9\u6709\u8aa4\u3001\u6f0f\u5831\u514d\u7a05\u984d\u6216\u6263\u9664\u9805\u76ee\uff0c\u5fc5\u9808\u5728\u6b64\u6642\u9650\u5167\u4ee5\u66f8\u9762\u905e\u4ea4\u53cd\u5c0d\u901a\u77e5\u66f8\uff08\u8868\u683c IR831\uff09\u3002<\/li>\n
              • \u7fcc\u5e74 1 \u6708\u4e2d\u65ec\u53ca 4 \u6708\u4e2d\u65ec\uff1a<\/strong>\u7a05\u6b3e\u5206\u5169\u671f\u7e73\u7d0d\u3002\u7b2c\u4e00\u671f\u901a\u5e38\u7e73\u4ed8\u672c\u5e74\u5ea6\u5be6\u7e73\u7a05\u6b3e\u5168\u984d\u52a0\u4e0a\u4e0b\u5e74\u5ea6\u66ab\u7e73\u7a05\u7684 75%\uff1b\u7b2c\u4e8c\u671f\u7e73\u4ed8\u4e0b\u5e74\u5ea6\u66ab\u7e73\u7a05\u5269\u9918\u7684 25%\u3002\u903e\u671f\u672a\u7e73\u8005\u5c07\u7acb\u5373\u88ab\u52a0\u5fb5 5% \u9644\u52a0\u8cbb<\/strong>\uff1b\u903e\u671f\u8d85\u904e 6 \u500b\u6708\u4ecd\u672a\u6e05\u7e73\u8005\uff0c\u5c07\u88ab\u9032\u4e00\u6b65\u52a0\u5fb5 10% \u9644\u52a0\u8cbb<\/strong> \u4e26\u53ef\u80fd\u9762\u81e8\u6cd5\u5ead\u6c11\u4e8b\u8d77\u8a34\u6216\u51fa\u5883\u7981\u4ee4\u3002<\/li>\n<\/ol>\n<\/section>\n
                \n

                \u4e5d\u3001 \u5e38\u898b\u554f\u984c\u89e3\u7b54\uff08FAQ\uff09<\/h2>\n
                \n

                Q1\uff1a\u7372\u53d6\u7a05\u52d9\u5bec\u6e1b\u9700\u8981\u984d\u5916\u586b\u5beb\u7279\u5b9a\u7533\u8acb\u8868\u683c\u55ce\uff1f<\/h3>\n

                \u4e0d\u9700\u8981\u3002<\/strong> \u7d0d\u7a05\u4eba\u53ea\u9700\u6309\u5e38\u898f\u7a0b\u5e8f\u586b\u5831\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff08BIR60\uff09\u6216\u5229\u5f97\u7a05\u5831\u7a05\u8868\uff08BIR51\/BIR52\uff09\uff0c\u7533\u5831\u6240\u6709\u5165\u606f\u3001\u514d\u7a05\u984d\u8207\u6263\u9664\u9805\u76ee\u3002\u53ea\u8981\u7acb\u6cd5\u6703\u6b63\u5f0f\u901a\u904e\u4fee\u8a02\u689d\u4f8b\uff0c\u7a05\u52d9\u5c40\u5728\u8a55\u7a05\u6642\u6703\u65bc\u7cfb\u7d71\u5f8c\u53f0\u81ea\u52d5\u8a08\u7b97\u4e26\u6263\u6e1b\u7576\u5e74\u5ea6\u5bec\u6e1b\u91d1\u984d\uff0c\u7121\u9808\u53e6\u884c\u63d0\u4ea4\u4efb\u4f55\u5c08\u9805\u7533\u8acb\u8868\u3002<\/p>\n<\/div>\n

                \n

                Q2\uff1a\u70ba\u4ec0\u9ebc\u6536\u5230\u8a55\u7a05\u901a\u77e5\u66f8\u6642\uff0c\u4e0b\u534a\u90e8\u5206\u7684\u66ab\u7e73\u7a05\u5b8c\u5168\u6c92\u6709\u6263\u9664\u5bec\u6e1b\uff1f<\/h3>\n

                \u56e0\u70ba\u7a05\u52d9\u5bec\u6e1b\u5c6c\u65bc\u7279\u5340\u653f\u5e9c\u56e0\u61c9\u55ae\u4e00\u5e74\u5ea6\u8ca1\u653f\u76c8\u9918\u6216\u7d93\u6fdf\u74b0\u5883\u5ba3\u5e03\u7684\u300c\u4e00\u6b21\u6027\u63aa\u65bd\u300d\uff0c\u5728\u6cd5\u5f8b\u4e0a\u4e0d\u5177\u5099\u9577\u4e45\u5ef6\u7e8c\u6027\u3002\u66ab\u7e73\u7a05\u662f\u56b4\u683c\u6309\u7167\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u5c0d\u4e0b\u4e00\u5e74\u5ea6\u5e38\u898f\u7a05\u8ca0\u7684\u9810\u5148\u8a55\u4f30\uff0c\u56e0\u6b64\u4e0d\u80fd\u5728\u7acb\u6cd5\u524d\u9810\u5148\u5047\u8a2d\u4e0b\u5e74\u5ea6\u5fc5\u5b9a\u5b58\u5728\u5bec\u6e1b\uff0c\u6545\u66ab\u7e73\u7a05\u5747\u4ee5\u7121\u5bec\u6e1b\u57fa\u6e96\u9032\u884c\u5168\u984d\u4f30\u7b97\u3002<\/p>\n<\/div>\n

                \n

                Q3\uff1a\u5982\u679c\u8a08\u7b97\u51fa\u7684\u61c9\u7e73\u85aa\u4ff8\u7a05\u53ea\u6709 1,500 \u5143\uff0c\u5bec\u6e1b\u4e0a\u9650 3,000 \u5143\u5269\u9918\u7684 1,500 \u5143\u80fd\u9000\u56de\u73fe\u91d1\u55ce\uff1f<\/h3>\n

                \u4e0d\u80fd\u3002<\/strong> \u7a05\u52d9\u5bec\u6e1b\u50c5\u4ee5\u62b5\u92b7\u7576\u5e74\u5ea6\u300c\u6700\u7d42\u61c9\u7e73\u7a05\u6b3e\u300d\u70ba\u9650\u3002\u7576\u61c9\u7e73\u7a05\u6b3e\u6263\u6e1b\u81f3 0 \u5143\u6642\uff0c\u5bec\u6e1b\u6548\u7528\u5373\u544a\u7d42\u6b62\u3002\u672a\u7528\u76e1\u7684\u5dee\u984d\u65e2\u4e0d\u6703\u4ee5\u5eab\u623f\u73fe\u91d1\u652f\u7968\u9000\u9084\uff0c\u4ea6\u4e0d\u80fd\u7d50\u8f49\u81f3\u4e0b\u4e00\u8ab2\u7a05\u5e74\u5ea6\u62b5\u6263\u672a\u4f86\u7684\u66ab\u7e73\u7a05\u6216\u7a05\u6b3e\u3002<\/p>\n<\/div>\n

                \n

                Q4\uff1a\u592b\u59bb\u82e5\u9078\u64c7\u5408\u4f75\u8a55\u7a05\uff0c\u80fd\u5426\u4eab\u6709\u5169\u4efd\u5408\u5171 6,000 \u5143\u7684\u5bec\u6e1b\u4e0a\u9650\uff1f<\/h3>\n

                \u4e0d\u80fd\u3002<\/strong> \u5408\u4f75\u8a55\u7a05\u7684\u6cd5\u7406\u6a5f\u5236\u662f\u5c07\u592b\u59bb\u5169\u4eba\u7684\u5165\u606f\u8207\u514d\u7a05\u984d\u6574\u5408\u6210\u300c\u55ae\u4e00\u5b97\u8a55\u7a05\u500b\u6848\u300d\uff0c\u56e0\u6b64\u53ea\u80fd\u7372\u53d6\u55ae\u4e00\u7b46\u5bec\u6e1b\u4e0a\u9650\uff08\u5373\u6700\u9ad8 3,000 \u5143\uff09\u3002\u5982\u679c\u592b\u59bb\u96d9\u65b9\u7684\u6536\u5165\u5747\u9ad8\u65bc\u57fa\u672c\u514d\u7a05\u984d\u4e26\u5404\u81ea\u7522\u751f\u8d85\u904e 3,000 \u5143\u7684\u7a05\u6b3e\uff0c\u9078\u64c7\u5206\u958b\u8a55\u7a05\u5408\u8a08\u53ef\u7701\u4e0b 6,000 \u5143\u7a05\u6b3e\uff0c\u6574\u9ad4\u7a05\u8ca0\u53cd\u800c\u66f4\u4f4e\u3002<\/p>\n<\/div>\n

                \n

                Q5\uff1a\u9810\u671f\u4eca\u5e74\u56e0\u8f49\u5de5\u3001\u6e1b\u85aa\u6216\u5931\u696d\u5c0e\u81f4\u6536\u5165\u5927\u5e45\u4e0b\u6ed1\uff0c\u61c9\u5982\u4f55\u6e1b\u8f15\u66ab\u7e73\u7a05\u8ca0\u64d4\uff1f<\/h3>\n

                \u7d0d\u7a05\u4eba\u53ef\u4f9d\u5faa\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c 63E \u689d\u7533\u8acb\u300c\u7de9\u7e73\u66ab\u7e73\u7a05\u300d\u3002\u53ea\u8981\u9810\u8a08\u672c\u5e74\u5ea6\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d\u6bd4\u4e0a\u4e00\u5e74\u5ea6\u5c11\u65bc 90%\uff08\u8dcc\u5e45\u8d85\u904e 10%\uff09\uff0c\u5373\u53ef\u5728\u7e73\u7d0d\u66ab\u7e73\u7a05\u622a\u6b62\u65e5\u671f\u524d 28 \u5929\uff08\u6216\u7a05\u55ae\u767c\u51fa\u5f8c 14 \u5929\u5167\uff09\uff0c\u586b\u59a5 IR6121 \u8868\u683c\u4e26\u63d0\u4f9b\u9810\u4f30\u5165\u606f\u6578\u5b57\u5411\u7a05\u52d9\u5c40\u7533\u8acb\u8abf\u4f4e\u6216\u5168\u9762\u66ab\u7de9\u7e73\u7d0d\u66ab\u7e73\u7a05\u6b3e\u3002<\/p>\n<\/div>\n<\/section>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

                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