{"id":200,"date":"2026-10-08T05:10:37","date_gmt":"2026-10-07T21:10:37","guid":{"rendered":"https:\/\/xbbiz.com\/?p=200"},"modified":"2026-10-08T05:10:37","modified_gmt":"2026-10-07T21:10:37","slug":"hk-tax-return-filing-guide","status":"publish","type":"post","link":"https:\/\/xbbiz.com\/index.php\/2026\/10\/08\/hk-tax-return-filing-guide\/","title":{"rendered":"\u9999\u6e2f\u7a05\u52d9\u7533\u5831\u5982\u4f55\u505a\uff1a\u7531\u6536\u5230\u5831\u7a05\u8868\u3001\u586b\u5beb\u514d\u7a05\u984d\u5230\u7db2\u4e0a\u5831\u7a05\u7684\u6d41\u7a0b\u8207\u6ce8\u610f\u4e8b\u9805"},"content":{"rendered":"
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\u6536\u5230\u7da0\u8272\u4fe1\u5c01\u4e4b\u5f8c\uff0c\u5148\u78ba\u8a8d\u624b\u4e0a\u7684\u662f\u54ea\u4e00\u6b3e\u8868\u683c<\/h2>\n

\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\u901a\u5e38\u5728\u6bcf\u5e74 5 \u6708\u521d\u6574\u6279\u5bc4\u51fa\u3002\u4fe1\u5c01\u662f\u6a19\u8a8c\u6027\u7684\u7da0\u8272\uff0c\u574a\u9593\u5e38\u7a31\u70ba\u300c\u7da0\u8272\u70b8\u5f48\u300d\u3002\u6309\u7167\u7a05\u52d9\u5c40\u7684\u5e38\u898f\u5b89\u6392\uff0c\u7d0d\u7a05\u4eba\u9808\u65bc\u5831\u7a05\u8868\u767c\u51fa\u65e5\u671f\u8d77 1 \u500b\u6708\u5167<\/strong>\u586b\u59a5\u53ca\u4ea4\u56de\u3002\u5982\u679c\u5728 5 \u6708\u4e2d\u65ec\u4ecd\u672a\u6536\u5230\uff0c\u53ef\u4ee5\u81f4\u96fb\u7a05\u52d9\u5c40\u67e5\u8a62\uff0c\u6216\u767b\u5165\u300c\u7a05\u52d9\u6613\u300d\uff08eTAX\uff09\u67e5\u95b1\u540d\u4e0b\u662f\u5426\u6709\u5f85\u8655\u7406\u7684\u96fb\u5b50\u5831\u7a05\u8868\u3002\u81f3\u65bc\u50f1\u4e3b\u5831\u7a05\u8868\uff08BIR56A \u9023\u540c BIR56B\uff09\uff0c\u901a\u5e38\u65e9\u5728 4 \u6708\u521d\u4fbf\u5df2\u5411\u50f1\u4e3b\u767c\u51fa\u3002<\/p>\n

\u62ff\u5230\u4fe1\u4ef6\u5f8c\u7684\u7b2c\u4e00\u6b65\u4e0d\u662f\u7b97\u9322\uff0c\u800c\u662f\u8fa8\u8a8d\u8868\u683c\u578b\u865f\uff1a<\/p>\n

    \n
  • BIR60\uff08\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\uff09<\/strong>\uff1a\u7d55\u5927\u591a\u6578\u6253\u5de5\u4ed4\u3001\u81ea\u50f1\u4eba\u58eb\u53ca\u7368\u8cc7\u7d93\u71df\u8005\u6536\u5230\u7684\u662f\u9019\u5f35\u8868\uff0c\u4e00\u4efd\u8868\u683c\u53ef\u540c\u6642\u6db5\u84cb\u85aa\u4ff8\u7a05\u3001\u7269\u696d\u7a05\u53ca\u7368\u8cc7\u696d\u52d9\u5229\u5f97\u7a05\u3002<\/li>\n
  • BIR51 \/ BIR52<\/strong>\uff1a\u5206\u5225\u4f9b\u6cd5\u5718\u53ca\u975e\u6cd5\u5718\u696d\u52d9\u7533\u5831\u5229\u5f97\u7a05\u3002<\/li>\n
  • BIR57 \/ BIR58<\/strong>\uff1a\u4f9b\u806f\u540d\u6216\u5171\u540c\u64c1\u6709\u7684\u7269\u696d\u7533\u5831\u7269\u696d\u7a05\u3002<\/li>\n<\/ul>\n

    \u78ba\u8a8d\u8868\u683c\u985e\u578b\u5f8c\uff0c\u8acb\u52d9\u5fc5\u6838\u5c0d\u5370\u5728\u9996\u9801\u53f3\u4e0a\u65b9\u7684\u300c\u4ea4\u56de\u65e5\u671f\u300d\u3002\u8a72\u671f\u9650\u56e0\u7d0d\u7a05\u4eba\u8eab\u5206\u3001\u662f\u5426\u7d93\u7a05\u52d9\u4ee3\u8868\u8fa6\u7406\u6216\u662f\u5426\u9078\u64c7\u7db2\u4e0a\u5831\u7a05\u800c\u7570\uff0c\u4e00\u5207\u4ee5\u8868\u683c\u4e0a\u5370\u660e\u7684\u5b98\u65b9\u65e5\u671f\u70ba\u6e96\u3002<\/p>\n<\/section>\n

    \n

    \u6c92\u6536\u5230\u5831\u7a05\u8868\uff0c\u4e0d\u4ee3\u8868\u4e0d\u7528\u505a\u7a05\u52d9\u7533\u5831<\/h2>\n

    \u7a05\u52d9\u5c40\u4e26\u975e\u6bcf\u5e74\u5411\u5168\u6e2f\u6240\u6709\u4eba\u767c\u51fa\u5831\u7a05\u8868\uff0c\u4f46\u6cd5\u5b9a\u7684\u7d0d\u7a05\u8207\u7533\u5831\u8cac\u4efb\u4e26\u4e0d\u53d6\u6c7a\u65bc\u662f\u5426\u6536\u5230\u4fe1\u4ef6\uff0c\u800c\u662f\u53d6\u6c7a\u65bc\u5165\u606f\u662f\u5426\u9054\u5230\u8ab2\u7a05\u6c34\u5e73\u53ca\u5165\u606f\u4f86\u6e90\u3002<\/p>\n

    \u9999\u6e2f\u63a1\u7528\u5730\u57df\u4f86\u6e90\u539f\u5247\u5fb5\u7a05\uff0c\u53ea\u6709\u5728\u9999\u6e2f\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u5165\u606f\u624d\u9808\u7e73\u7d0d\u85aa\u4ff8\u7a05\u3002\u53d7\u50f1\u5de5\u4f5c\u82e5\u5728\u9999\u6e2f\u5883\u5167\u9032\u884c\uff0c\u5373\u4f7f\u53d7\u8058\u65bc\u6d77\u5916\u516c\u53f8\u6216\u85aa\u91d1\u5b58\u5165\u6d77\u5916\u6236\u53e3\uff0c\u4e00\u822c\u4ecd\u9808\u8ab2\u7a05\u3002\u76f8\u53cd\uff0c\u82e5\u5c6c\u65bc\u5168\u8077\u6d3e\u99d0\u5883\u5916\u3001\u8077\u52d9\u8207\u9999\u6e2f\u5b8c\u5168\u7121\u95dc\u7684\u7d14\u6d77\u5916\u53d7\u50f1\u5de5\u4f5c\uff0c\u5247\u53ef\u80fd\u7b26\u5408\u8c41\u514d\u689d\u4ef6\u3002\u5be6\u969b\u754c\u7dda\u53d6\u6c7a\u65bc\u8077\u52d9\u57f7\u884c\u5730\u9ede\u53ca\u5408\u7d04\u5be6\u8cea\u5167\u5bb9\u3002<\/p>\n

    \u82e5\u5168\u5e74\u7684\u61c9\u8ab2\u7a05\u5165\u606f\u5df2\u8d85\u904e\u57fa\u672c\u514d\u7a05\u984d\uff0c\u537b\u9072\u9072\u672a\u6536\u5230\u5831\u7a05\u8868\uff0c\u7d0d\u7a05\u4eba\u6709\u8cac\u4efb\u4e3b\u52d5\u901a\u77e5\u7a05\u52d9\u5c40\u3002\u4f9d\u898f\u5b9a\uff0c\u85aa\u4ff8\u7a05\u53ca\u7269\u696d\u7a05\u500b\u6848\u9808\u5728\u76f8\u95dc\u8ab2\u7a05\u5e74\u5ea6\u7d50\u675f\u5f8c\u7684 4 \u500b\u6708\u5167\uff08\u5373 7 \u6708 31 \u65e5\u6216\u4e4b\u524d<\/strong>\uff09\u4ee5\u66f8\u9762\u6216\u900f\u904e\u7a05\u52d9\u6613\u5e33\u6236\u901a\u77e5\u7a05\u52d9\u5c40\u7d22\u53d6\u8868\u683c\u3002\u82e5\u7b49\u5230\u7a05\u5c40\u4e3b\u52d5\u7a3d\u67e5\u88dc\u767c\uff0c\u96a8\u4e4b\u800c\u4f86\u7684\u8a55\u7a05\u6297\u8faf\u8207\u903e\u671f\u7f70\u5247\u5c07\u6703\u76f8\u7576\u68d8\u624b\u3002<\/p>\n<\/section>\n

    \n

    \u622a\u6b62\u65e5\u671f\u8207\u5408\u6cd5\u7684\u4ea4\u8868\u5bec\u9650\u671f<\/h2>\n

    \u7d19\u672c BIR60 \u8868\u683c\u7684\u6a19\u6e96\u63d0\u4ea4\u671f\u9650\u70ba\u767c\u51fa\u65e5\u8d77 1 \u500b\u6708\u5167\u3002\u5be6\u52d9\u4e0a\u6709\u5e7e\u9805\u6cd5\u5b9a\u7684\u5bec\u9650\u9014\u5f91\uff1a<\/p>\n

      \n
    • \u96fb\u5b50\u5831\u7a05\u81ea\u52d5\u5ef6\u671f 1 \u500b\u6708<\/strong>\uff1a\u900f\u904e\u300c\u7a05\u52d9\u6613\u300d\u7db2\u4e0a\u8fa6\u7406\u7a05\u52d9\u7533\u5831<\/strong>\uff0c\u7cfb\u7d71\u6703\u81ea\u52d5\u5728\u539f\u672c\u622a\u6b62\u65e5\u57fa\u790e\u4e0a\u5bec\u9650 1 \u500b\u6708\u3002\u9019\u662f\u7a05\u52d9\u5c40\u70ba\u63a8\u52d5\u7121\u7d19\u5316\u8a2d\u7acb\u7684\u6046\u5e38\u63aa\u65bd\u3002<\/li>\n
    • \u59d4\u4efb\u7a05\u52d9\u4ee3\u8868\u7684\u6574\u6279\u5ef6\u671f<\/strong>\uff1a\u7531\u5408\u8cc7\u683c\u7a05\u52d9\u4ee3\u8868\u8655\u7406\u7684\u500b\u6848\uff0c\u53ef\u4f9d\u7167\u7a05\u52d9\u5c40\u6bcf\u5e74\u767c\u5e03\u7684\u300c\u6574\u6279\u5ef6\u671f\u8fa6\u7406\u7533\u5831\u8868\u901a\u51fd\u300d\u4eab\u6709\u7279\u5b9a\u5ef6\u9577\u671f\u9650\uff0c\u6563\u5ba2\u7121\u6cd5\u81ea\u884c\u5957\u7528\u8a72\u6642\u9593\u8868\u3002<\/li>\n
    • \u7368\u8cc7\u696d\u52d9\u7d93\u71df\u8005\u5bec\u9650<\/strong>\uff1a\u6d89\u53ca\u7368\u8cc7\u696d\u52d9\u5e33\u76ee\u7d50\u7b97\u7684\u5831\u7a05\u8868\uff0c\u7a05\u52d9\u5c40\u901a\u5e38\u6703\u5370\u767c\u8f03\u9577\u7684\u521d\u59cb\u4ea4\u56de\u671f\u9650\uff08\u4e00\u822c\u70ba\u767c\u51fa\u65e5\u8d77 3 \u500b\u6708\uff09\uff0c\u5177\u9ad4\u5747\u4ee5\u8868\u683c\u4e0a\u6a19\u8a3b\u7684\u65e5\u671f\u70ba\u6e96\u3002<\/li>\n<\/ul>\n
      \u903e\u671f\u672a\u4ea4\u5831\u7a05\u8868\uff0c\u7a05\u52d9\u5c40\u6709\u6b0a\u76f4\u63a5\u767c\u51fa\u300c\u4f30\u8a08\u8a55\u7a05\u300d\uff08Estimated Assessment\uff09\uff0c\u4e26\u52a0\u5fb5\u61f2\u7f70\u6027\u7f70\u6b3e\u3002\u65e5\u5f8c\u82e5\u8981\u63a8\u7ffb\u4f30\u8a08\u8a55\u7a05\uff0c\u5fc5\u9808\u5728\u6cd5\u5b9a\u671f\u9650\u5167\u88dc\u4ea4\u5b8c\u6574\u5831\u7a05\u8868\u4e26\u63d0\u51fa\u6b63\u5f0f\u53cd\u5c0d\u3002<\/div>\n<\/section>\n
      \n

      \u586b\u5beb\u500b\u4eba\u8cc7\u6599\u8207\u5a5a\u59fb\u72c0\u6cc1\u6ce8\u610f\u4e8b\u9805<\/h2>\n

      \u5831\u7a05\u8868\u9996\u90e8\u5206\u6db5\u84cb\u500b\u4eba\u59d3\u540d\u3001\u8eab\u5206\u8b49\u865f\u78bc\u3001\u901a\u8a0a\u5730\u5740\u53ca\u5a5a\u59fb\u72c0\u6cc1\u3002\u9019\u5e7e\u683c\u770b\u4f3c\u7c21\u55ae\uff0c\u537b\u76f4\u63a5\u6c7a\u5b9a\u5f8c\u7e8c\u7684\u8a08\u7a05\u65b9\u5f0f\u8207\u514d\u7a05\u984d\u8cc7\u683c\uff1a<\/p>\n

      \u5a5a\u59fb\u72c0\u6cc1<\/strong>\uff1a\u76f4\u63a5\u95dc\u4fc2\u5230\u80fd\u5426\u9078\u64c7\u300c\u5408\u4f75\u8a55\u7a05\u300d\u6216\u7533\u9818\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d\u3002\u7a05\u52d9\u5c40\u50c5\u627f\u8a8d\u5177\u5099\u5408\u6cd5\u6cd5\u5f8b\u6548\u529b\u7684\u8a3b\u518a\u5a5a\u59fb\uff0c\u540c\u5c45\u95dc\u4fc2\u5728\u7a05\u6cd5\u4e0a\u4e0d\u7b26\u5408\u914d\u5076\u8cc7\u683c\u3002\u5e74\u5ea6\u5167\u82e5\u6709\u7d50\u5a5a\u3001\u5206\u5c45\u3001\u96e2\u5a5a\u6216\u914d\u5076\u96e2\u4e16\uff0c\u5fc5\u9808\u5982\u5be6\u52fe\u9078\u8b8a\u66f4\u3002<\/p>\n

      \u901a\u8a0a\u5730\u5740<\/strong>\uff1a\u6240\u6709\u8a55\u7a05\u4e3b\u4efb\u7684\u67e5\u8a62\u4fe1\u51fd\u3001\u8a55\u7a05\u901a\u77e5\u66f8\u53ca\u7a05\u55ae\u5747\u5bc4\u5f80\u767b\u8a18\u5730\u5740\u3002\u82e5\u56e0\u642c\u9077\u672a\u53ca\u6642\u901a\u77e5\u7a05\u5c40\uff0c\u53ef\u80fd\u5c0e\u81f4\u932f\u904e\u53cd\u5c0d\u8a55\u7a05\u6216\u7e73\u7a05\u671f\u9650\u800c\u884d\u751f\u7f70\u6b3e\u3002\u4f4f\u5740\u8b8a\u66f4\u53ef\u96a8\u6642\u5728\u300c\u7a05\u52d9\u6613\u300d\u5e33\u6236\u5167\u76f4\u63a5\u66f4\u65b0\u3002<\/p>\n

      \"\u7a05\u52d9\u7533\u5831\uff1a\u586b\u5beb\u500b\u4eba\u8cc7\u6599\u8207\u5a5a\u59fb\u72c0\u6cc1\u6ce8\u610f\u4e8b\u9805\u76f8\u5173\u6982\u5ff5\u4e0e\u5173\u7cfb\u793a\u610f\"
      \u901a\u8a0a\u5730\u5740\uff1a\u6240\u6709\u8a55\u7a05\u4e3b\u4efb\u7684\u67e5\u8a62\u4fe1\u51fd\u3001\u8a55\u7a05\u901a\u77e5\u66f8\u53ca\u7a05\u55ae\u5747\u5bc4\u5f80\u767b\u8a18\u5730\u5740<\/figcaption><\/figure>\n<\/section>\n
      \n

      \u5165\u606f\u90e8\u5206\u586b\u5beb\uff1a\u53d7\u50f1\u6536\u5165\u3001\u7269\u696d\u79df\u91d1\u8207\u696d\u52d9\u5229\u6f64<\/h2>\n

      BIR60 \u8868\u683c\u4f9d\u5165\u606f\u6027\u8cea\u5283\u5206\u4e0d\u540c\u677f\u584a\uff0c\u5404\u985e\u5165\u606f\u7533\u5831\u539f\u5247\u5982\u4e0b\uff1a<\/p>\n

      1. \u53d7\u50f1\u5de5\u4f5c\u5165\u606f\uff08\u85aa\u4ff8\u7a05\uff09<\/h3>\n

      \u82e5\u4f7f\u7528\u7db2\u4e0a\u5831\u7a05\uff0c\u7cfb\u7d71\u6703\u9810\u5148\u8f09\u5165\u50f1\u4e3b\u5df2\u7533\u5831\u7684 IR56B \u6578\u64da\u3002\u7d0d\u7a05\u4eba\u61c9\u624b\u6301\u50f1\u4e3b\u63d0\u4f9b\u7684 IR56B \u526f\u672c\u6216\u5168\u5e74\u5de5\u8cc7\u55ae\u9032\u884c\u6bd4\u5c0d\uff0c\u91cd\u9ede\u7559\u610f\u4ee5\u4e0b\u9805\u76ee\u662f\u5426\u9f4a\u5168\uff1a<\/p>\n

        \n
      • \u57fa\u672c\u85aa\u91d1\u3001\u4f63\u91d1\u3001\u82b1\u7d05\u3001\u96d9\u7ce7\u53ca\u7d04\u6eff\u916c\u91d1\u3002<\/li>\n
      • \u884c\u4f7f\u80a1\u7968\u671f\u6b0a\u6240\u7522\u751f\u7684\u6536\u76ca\u3002<\/li>\n
      • \u61c9\u8ab2\u7a05\u975e\u73fe\u91d1\u798f\u5229\uff1a\u4f8b\u5982\u516c\u53f8\u63d0\u4f9b\u4e4b\u5bbf\u820d\uff08\u6309\u79df\u503c\u8a08\u7b97\uff09\u3001\u516c\u53f8\u8eca\u8f1b\u79c1\u7528\u6d25\u8cbc\u3001\u5b50\u5973\u6559\u80b2\u8cbb\u4ee3\u4ed8\u7b49\u3002<\/li>\n<\/ul>\n

        2. \u7269\u696d\u51fa\u79df\u5165\u606f\uff08\u7269\u696d\u7a05\uff09<\/h3>\n

        \u5168\u6b0a\u64c1\u6709\u7684\u51fa\u79df\u7269\u696d\u9808\u5728\u7b2c 3 \u90e8\u5206\u7533\u5831\u5168\u5e74\u79df\u91d1\u7e3d\u984d\uff08\u5305\u62ec\u9802\u624b\u8cbb\u3001\u672a\u9000\u9084\u7684\u6309\u91d1\u7b49\uff09\u3002<\/p>\n

        \u5728\u7269\u696d\u7a05\u6a5f\u5236\u4e0b\uff0c\u7a05\u52d9\u5c40\u6703\u76f4\u63a5\u81ea\u79df\u91d1\u6536\u5165\u6263\u9664\u5dee\u9909\uff0c\u518d\u7d66\u4e88 20% \u6cd5\u5b9a\u4fee\u847a\u53ca\u652f\u51fa\u514d\u7a05\u984d<\/strong>\uff0c\u4ee5\u5176\u9918\u984d\u4f5c\u70ba\u61c9\u8a55\u7a05\u6de8\u503c\u8a08\u7a05\u3002\u7269\u696d\u7a05\u8a08\u7b97\u4e2d\u4e0d\u53ef\u6309\u5be6\u969b\u7dad\u4fee\u8cbb\u3001\u7ba1\u7406\u8cbb\u6216\u6309\u63ed\u5229\u606f\u5be6\u5831\u5be6\u92b7<\/strong>\u3002\u82e5\u7d0d\u7a05\u4eba\u6709\u7269\u696d\u6309\u63ed\u5229\u606f\u652f\u51fa\uff0c\u4e14\u7b26\u5408\u8cc7\u683c\uff0c\u53ef\u9078\u64c7\u7533\u8acb\u300c\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u300d\uff08Personal Assessment\uff09\uff0c\u5c07\u7269\u696d\u6536\u5165\u8207\u85aa\u4ff8\u6536\u5165\u5408\u4f75\u8a08\u7b97\uff0c\u65b9\u53ef\u4eab\u6709\u6309\u63ed\u5229\u606f\u6263\u9664\u53ca\u5404\u985e\u500b\u4eba\u514d\u7a05\u984d\u3002<\/p>\n

        3. \u7368\u8cc7\u696d\u52d9\u5229\u6f64\uff08\u5229\u5f97\u7a05\uff09<\/h3>\n

        \u7d93\u71df\u7368\u8cc7\u696d\u52d9\uff08\u5982\u500b\u4eba\u5de5\u4f5c\u5ba4\u3001\u7db2\u5e97\u7b49\uff09\u9808\u5728\u7b2c 5 \u90e8\u5206\u586b\u5831\u71df\u696d\u984d\u53ca\u7d93\u8abf\u6574\u5f8c\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u3002\u76f8\u95dc\u7684\u5e33\u7c3f\u3001\u640d\u76ca\u8868\u53ca\u8cc7\u7522\u8ca0\u50b5\u8868\u9808\u5099\u59a5\u4fdd\u5b58\uff0c\u7121\u9808\u96a8\u8868\u5bc4\u4ea4\uff0c\u4f46\u7a05\u5c40\u6709\u6b0a\u96a8\u6642\u8981\u6c42\u67e5\u95b1\u3002<\/p>\n<\/section>\n

        \n

        \u514d\u7a05\u984d\u8a73\u89e3\uff1a2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u6a19\u6e96<\/h2>\n

        \u5404\u9805\u514d\u7a05\u984d\u662f\u5408\u6cd5\u6e1b\u8f15\u7a05\u8ca0\u7684\u95dc\u9375\u3002\u4ee5\u4e0b\u6574\u7406\u73fe\u884c\u8ab2\u7a05\u5e74\u5ea6\u7684\u4e3b\u8981\u514d\u7a05\u984d\u9805\u76ee\u8207\u9069\u7528\u689d\u4ef6\uff08\u91d1\u984d\u4ee5\u7a05\u52d9\u5c40\u5b98\u65b9\u516c\u5e03\u70ba\u6e96\uff09\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
        \u514d\u7a05\u984d\u9805\u76ee<\/th>\n\u91d1\u984d\uff08\u6e2f\u5143\uff09<\/th>\n\u4e3b\u8981\u8cc7\u683c\u689d\u4ef6<\/th>\n<\/tr>\n<\/thead>\n
        \u57fa\u672c\u514d\u7a05\u984d<\/td>\n132,000<\/td>\n\u6240\u6709\u7d0d\u7a05\u4eba\u5747\u9069\u7528\uff08\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d\u53d7\u60e0\u8005\u9664\u5916\uff09<\/td>\n<\/tr>\n
        \u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d<\/td>\n264,000<\/td>\n\u914d\u5076\u7121\u61c9\u8ab2\u7a05\u5165\u606f\uff0c\u6216\u96d9\u65b9\u9078\u64c7\u5408\u4f75\u8a55\u7a05<\/td>\n<\/tr>\n
        \u5b50\u5973\u514d\u7a05\u984d<\/td>\n\u6bcf\u540d 140,000<\/td>\n\u672a\u5a5a\u4e14\u672a\u6eff 18 \u6b72\uff1b\u6216 18 \u81f3 25 \u6b72\u5168\u65e5\u5236\u5b78\u751f\uff1b\u6216\u56e0\u8eab\u5fc3\u6b98\u75be\u7121\u5de5\u4f5c\u80fd\u529b<\/td>\n<\/tr>\n
        \u5b50\u5973\u51fa\u751f\u5e74\u5ea6\u984d\u5916\u514d\u7a05\u984d<\/td>\n\u6bcf\u540d 140,000<\/td>\n\u65bc\u5b50\u5973\u51fa\u751f\u7684\u8ab2\u7a05\u5e74\u5ea6\u984d\u5916\u4eab\u6709<\/td>\n<\/tr>\n
        \u4f9b\u990a\u7236\u6bcd\uff0f\u7956\u7236\u6bcd\uff0f\u5916\u7956\u7236\u6bcd<\/td>\n\u5e74\u6eff 60 \u6b72\uff1a50,000
        \u5e74\u6eff 55-59 \u6b72\uff1a25,000<\/td>\n        		\u53d7\u990a\u4eba\u901a\u5e38\u5c45\u4f4f\u65bc\u9999\u6e2f\uff0c\u5168\u5e74\u7d66\u4e88\u4e0d\u5c11\u65bc 12,000 \u6e2f\u5143\u4f9b\u990a\u8cbb\uff0c\u6216\u540c\u4f4f\u81f3\u5c11\u9023\u7e8c 6 \u500b\u6708<\/td>\n<\/tr>\n
        \u4f9b\u990a\u7236\u6bcd\u984d\u5916\u514d\u7a05\u984d<\/td>\n\u5e74\u6eff 60 \u6b72\uff1a50,000
        \u5e74\u6eff 55-59 \u6b72\uff1a25,000<\/td>\n        		\u53d7\u990a\u4eba\u65bc\u8a72\u8ab2\u7a05\u5e74\u5ea6\u5168\u5e74\u9023\u7e8c\u8207\u7d0d\u7a05\u4eba\u540c\u4f4f<\/td>\n<\/tr>\n
        \u55ae\u89aa\u514d\u7a05\u984d<\/td>\n132,000<\/td>\n\u5168\u5e74\u7368\u529b\u6216\u4e3b\u529b\u64ab\u990a\u5b50\u5973\uff0c\u4e14\u8a72\u5e74\u5ea6\u5167\u672a\u5a5a\u3001\u5206\u5c45\u6216\u96e2\u7570<\/td>\n<\/tr>\n
        \u50b7\u6b98\u53d7\u990a\u4eba\u514d\u7a05\u984d<\/td>\n75,000<\/td>\n\u53d7\u990a\u4eba\u7b26\u5408\u653f\u5e9c\u50b7\u6b98\u6d25\u8cbc\u7533\u9818\u8cc7\u683c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u7533\u5831\u524d\u6ce8\u610f\uff1a<\/strong>\u6bcf\u540d\u53d7\u990a\u4eba\u7684\u4f9b\u990a\u514d\u7a05\u984d\u5728\u540c\u4e00\u500b\u8ab2\u7a05\u5e74\u5ea6\u5167\u53ea\u80fd\u7531\u4e00\u540d\u5b50\u5973\u7533\u7d22<\/strong>\u3002\u5144\u5f1f\u59ca\u59b9\u4e4b\u9593\u61c9\u5728\u7533\u5831\u524d\u5354\u5546\u4e00\u81f4\uff0c\u82e5\u91cd\u8907\u586b\u5831\u540c\u4e00\u4f4d\u9577\u8f29\uff0c\u7a05\u52d9\u5c40\u6703\u767c\u4fe1\u8981\u6c42\u91d0\u6e05\uff0c\u4e26\u53ef\u80fd\u66ab\u7de9\u6279\u51fa\u76f8\u95dc\u514d\u7a05\u984d\u3002<\/p>\n<\/section>\n

        \n

        \u7a05\u52d9\u6263\u9664\u9805\u76ee\uff1a\u7cbe\u78ba\u7533\u9818\u5408\u6cd5\u6263\u6e1b<\/h2>\n

        \u6263\u9664\u9805\u76ee\uff08Deductions\uff09\u662f\u76f4\u63a5\u81ea\u61c9\u8a55\u7a05\u5165\u606f\u4e2d\u6263\u6e1b\u7684\u958b\u652f\uff0c\u5e38\u898b\u6263\u9664\u9805\u76ee\u53ca\u6cd5\u5b9a\u689d\u4ef6\u5982\u4e0b\uff1a<\/p>\n

          \n
        • \u5f37\u7a4d\u91d1\u5f37\u5236\u6027\u4f9b\u6b3e<\/strong>\uff1a\u53d7\u50f1\u4eba\u58eb\u6216\u81ea\u50f1\u4eba\u58eb\u7684\u6cd5\u5b9a\u5f37\u5236\u6027\u4f9b\u6b3e\uff0c\u6700\u9ad8\u6263\u9664\u984d\u70ba\u6bcf\u5e74 18,000 \u6e2f\u5143\u3002<\/li>\n
        • \u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e\uff08TVC\uff09\u53ca\u5408\u8cc7\u683c\u5e74\u91d1\u4fdd\u8cbb<\/strong>\uff1a\u5b58\u5165 MPF \u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e\u5e33\u6236\u7684\u6b3e\u9805\u8207\u8a8d\u53ef\u5ef6\u671f\u5e74\u91d1\u4fdd\u8cbb\uff0c\u5408\u8a08\u6bcf\u5e74\u6700\u9ad8\u6263\u9664\u4e0a\u9650\u70ba 60,000 \u6e2f\u5143\uff08\u4e00\u822c\u7684\u81ea\u9858\u6027\u4f9b\u6b3e\u4e0d\u53ef\u6263\u7a05\uff09\u3002<\/li>\n
        • \u81ea\u9858\u91ab\u4fdd\u8a08\u5283\uff08VHIS\uff09\u4fdd\u8cbb<\/strong>\uff1a\u70ba\u672c\u4eba\u6216\u6307\u660e\u89aa\u5c6c\u8cfc\u8cb7\u7684\u8a8d\u53ef\u7522\u54c1\u4fdd\u8cbb\uff0c\u6bcf\u540d\u53d7\u4fdd\u4eba\u6bcf\u5e74\u6700\u9ad8\u6263\u9664 8,000 \u6e2f\u5143\uff0c\u53d7\u4fdd\u4eba\u6578\u4e0d\u8a2d\u4e0a\u9650\u3002<\/li>\n
        • \u500b\u4eba\u9032\u4fee\u958b\u652f<\/strong>\uff1a\u53c3\u52a0\u8a8d\u53ef\u6559\u80b2\u6a5f\u69cb\u63d0\u4f9b\u7684\u8077\u696d\u76f8\u95dc\u8ab2\u7a0b\u53ca\u8003\u8a66\u8cbb\uff0c\u4e0a\u9650\u70ba 100,000 \u6e2f\u5143\u3002<\/li>\n
        • \u5c45\u6240\u8cb8\u6b3e\u5229\u606f<\/strong>\uff1a\u81ea\u4f4f\u7269\u696d\u7684\u6309\u63ed\u5229\u606f\uff0c\u6bcf\u500b\u8ab2\u7a05\u5e74\u5ea6\u4e0a\u9650 100,000 \u6e2f\u5143\uff0c\u7d42\u8eab\u53ef\u7533\u7d22\u5408\u5171 20 \u500b\u8ab2\u7a05\u5e74\u5ea6\u3002<\/li>\n
        • \u4f4f\u5b85\u79df\u91d1\u6263\u9664<\/strong>\uff1a\u4e0a\u9650\u70ba 100,000 \u6e2f\u5143\u3002\u9069\u7528\u689d\u4ef6\u5305\u62ec\uff1a\u7269\u696d\u9808\u70ba\u7d0d\u7a05\u4eba\u4e3b\u8981\u5c45\u6240\u3001\u79df\u7d04\u5df2\u52a0\u84cb\u5370\u82b1\uff08\u6253\u5398\u5370\uff09\u3001\u7d0d\u7a05\u4eba\u53ca\u914d\u5076\u5728\u9999\u6e2f\u5747\u7121\u6301\u6709\u4f4f\u5b85\u7269\u696d\u3001\u4e14\u696d\u4e3b\u4e26\u975e\u95dc\u806f\u4eba\u58eb\uff08\u5982\u7236\u6bcd\u3001\u914d\u5076\u6216\u76f8\u806f\u6cd5\u5718\uff09\u3002\uff08\u8a3b\uff1a\u4f4f\u5b85\u79df\u91d1\u6263\u9664\u8207\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u4e0d\u53ef\u5728\u540c\u4e00\u5e74\u5ea6\u5c31\u540c\u4e00\u7269\u696d\u91cd\u8907\u4eab\u6709\uff09\u3002<\/li>\n
        • \u8a8d\u53ef\u6148\u5584\u6350\u6b3e<\/strong>\uff1a\u55ae\u6b21\u6350\u6b3e\u4e0d\u5c11\u65bc 100 \u6e2f\u5143\uff0c\u7e3d\u6263\u9664\u984d\u4ee5\u61c9\u8a55\u7a05\u5165\u606f\u7684 35% \u70ba\u9650\uff0c\u9808\u6301\u6709\u7372\u7a05\u52d9\u5c40\u7b2c 88 \u689d\u8a8d\u53ef\u6a5f\u69cb\u767c\u51fa\u7684\u6b63\u5f0f\u6536\u64da\u3002<\/li>\n<\/ul>\n<\/section>\n
          \n

          \u7db2\u4e0a\u5831\u7a05\uff08\u7a05\u52d9\u6613 eTAX\uff09\u6b65\u9a5f\u6307\u5f15<\/h2>\n

          \u900f\u904e\u300c\u7a05\u52d9\u6613\u300d\u9032\u884c\u7a05\u52d9\u7533\u5831<\/strong>\u4e0d\u50c5\u4eab\u6709\u81ea\u52d5\u5ef6\u671f\uff0c\u66f4\u5177\u5099\u5373\u6642\u6838\u5c0d\u8207\u81ea\u52d5\u8a08\u7b97\u529f\u80fd\u3002\u9996\u6b21\u767b\u5165\u53ef\u4f7f\u7528\u7a05\u52d9\u7de8\u865f\u914d\u5408\u901a\u884c\u5bc6\u78bc\uff0c\u6216\u76f4\u63a5\u900f\u904e\u300c\u667a\u65b9\u4fbf+\u300d\u9032\u884c\u6578\u78bc\u8eab\u5206\u8a8d\u8b49\u3002<\/p>\n

          \"\u7a05\u52d9\u7533\u5831\uff1a\u7db2\u4e0a\u5831\u7a05\uff08\u7a05\u52d9\u6613
          \u900f\u904e\u300c\u7a05\u52d9\u6613\u300d\u9032\u884c\u7a05\u52d9\u7533\u5831\u4e0d\u50c5\u4eab\u6709\u81ea\u52d5\u5ef6\u671f\uff0c\u66f4\u5177\u5099\u5373\u6642\u6838\u5c0d\u8207\u81ea\u52d5\u8a08\u7b97\u529f\u80fd<\/figcaption><\/figure>\n
            \n
          1. \u767b\u5165\u4e26\u9078\u53d6\u5831\u7a05\u8868<\/strong>\uff1a\u767b\u5165\u7a05\u52d9\u6613\u5e33\u6236\u5f8c\uff0c\u65bc\u300c\u5f85\u8fa6\u4e8b\u9805\u300d\u9032\u5165\u96fb\u5b50\u5831\u7a05\u7cfb\u7d71\u3002<\/li>\n
          2. \u6838\u5c0d\u500b\u4eba\u8207\u53d7\u990a\u4eba\u8cc7\u6599<\/strong>\uff1a\u6838\u67e5\u9810\u586b\u5730\u5740\u3001\u5a5a\u59fb\u72c0\u6cc1\uff0c\u4e26\u8f38\u5165\u9700\u7533\u5831\u7684\u5b50\u5973\u6216\u53d7\u990a\u9577\u8f29\u8cc7\u6599\u3002<\/li>\n
          3. \u78ba\u8a8d\u5165\u606f\u6578\u64da<\/strong>\uff1a\u6bd4\u5c0d\u50f1\u4e3b\u9810\u586b\u7684\u85aa\u4ff8\u6578\u64da\uff1b\u5982\u6709\u5176\u4ed6\u79df\u91d1\u6216\u526f\u696d\u5165\u606f\uff0c\u9700\u624b\u52d5\u9010\u9805\u88dc\u5145\u3002<\/li>\n
          4. \u586b\u5831\u514d\u7a05\u984d\u8207\u6263\u9664\u9805\u76ee<\/strong>\uff1a\u52fe\u9078\u9069\u7528\u7684\u6263\u9664\u9805\u76ee\uff08\u5982 VHIS\u3001TVC\u3001\u4f4f\u5b85\u79df\u91d1\u7b49\uff09\u4e26\u8f38\u5165\u5be6\u969b\u652f\u4ed8\u91d1\u984d\u3002<\/li>\n
          5. \u9810\u89bd\u7a05\u6b3e\u8a08\u7b97\u8207\u6aa2\u67e5<\/strong>\uff1a\u7cfb\u7d71\u6703\u6839\u64da\u8f38\u5165\u6578\u64da\u6a21\u64ec\u8a66\u7b97\u61c9\u7e73\u7a05\u6b3e\uff0c\u63d0\u4f9b\u7d0d\u7a05\u4eba\u6aa2\u67e5\u6709\u7121\u6f0f\u5831\u3002<\/li>\n
          6. \u6578\u78bc\u7c3d\u7f72\u4e26\u63d0\u4ea4<\/strong>\uff1a\u78ba\u8a8d\u7121\u8aa4\u5f8c\u9032\u884c\u96fb\u5b50\u7c3d\u7f72\u63d0\u4ea4\uff0c\u4e26\u5373\u6642\u4e0b\u8f09\u4e26\u59a5\u5584\u4fdd\u5b58\u78ba\u8a8d\u6536\u64da\u8207\u7533\u5831\u8868\u526f\u672c<\/strong>\u3002<\/li>\n<\/ol>\n<\/section>\n
            \n

            \u8a55\u7a05\u5f8c\u7e8c\uff1a\u66ab\u7e73\u7a05\u3001\u7e73\u7a05\u6642\u9593\u8868\u8207\u53cd\u5c0d\u6a5f\u5236<\/h2>\n

            \u5831\u7a05\u8868\u63d0\u4ea4\u5f8c\uff0c\u8a55\u7a05\u901a\u77e5\u66f8\uff08\u7a05\u55ae\uff09\u4e00\u822c\u65bc\u6bcf\u5e74 10 \u6708\u81f3\u7fcc\u5e74 1 \u6708\u671f\u9593\u767c\u51fa\u3002\u7a05\u55ae\u4e0a\u901a\u5e38\u5305\u542b\u5169\u7b46\u7a05\u984d\uff1a<\/p>\n

              \n
            • \u6700\u7d42\u7a05\u6b3e<\/strong>\uff1a\u6839\u64da\u5df2\u7533\u5831\u5e74\u5ea6\u4e4b\u5be6\u969b\u6536\u5165\u8207\u6263\u9664\u984d\u8a08\u7b97\u6240\u5f97\u3002<\/li>\n
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              \u82e5\u4e8b\u5f8c\u767c\u73fe\u81ea\u5df1\u6f0f\u586b\u6263\u9664\u9805\u76ee\u6216\u514d\u7a05\u984d\uff0c\u53ef\u5728\u6709\u95dc\u8ab2\u7a05\u5e74\u5ea6\u7d50\u675f\u5f8c\u7684 6 \u5e74\u5167\u63d0\u51fa\u88dc\u767c\u6263\u9664\u6216\u66f4\u6b63\u7533\u7d22\u3002\u76f8\u95dc\u958b\u652f\u55ae\u64da\uff08\u5982\u79df\u7d04\u5398\u5370\u3001\u6350\u6b3e\u6536\u64da\u3001\u8ab2\u7a0b\u767c\u7968\u7b49\uff09\u9808\u59a5\u5584\u4fdd\u7559\u81f3\u5c11 6 \u5e74<\/strong>\uff0c\u4ee5\u5099\u7a05\u52d9\u5c40\u65e5\u5f8c\u96a8\u6a5f\u62bd\u67e5\u3002<\/p>\n<\/section>\n

              \n

              \u5e38\u898b\u554f\u984c\uff08FAQ\uff09<\/h2>\n
              \n

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              \n

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              \n

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              \n

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