{"id":212,"date":"2026-10-09T12:05:21","date_gmt":"2026-10-09T04:05:21","guid":{"rendered":"https:\/\/xbbiz.com\/?p=212"},"modified":"2026-10-09T12:05:21","modified_gmt":"2026-10-09T04:05:21","slug":"mpf-contribution-calculation","status":"publish","type":"post","link":"https:\/\/xbbiz.com\/index.php\/2026\/10\/09\/mpf-contribution-calculation\/","title":{"rendered":"\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u5982\u4f55\u8a08\u7b97\uff1f\u7531\u4f9b\u6b3e\u7387\u3001\u5165\u606f\u4e0a\u4e0b\u9650\u5230\u50f1\u4e3b\u50f1\u54e1\u8cac\u4efb\u9010\u4e00\u8aaa\u660e"},"content":{"rendered":"<article style=\"font-family:-apple-system,&apos;PingFang HK&apos;,&apos;Microsoft JhengHei&apos;,&apos;Noto Sans TC&apos;,sans-serif;font-size:16px;line-height:1.85;color:#1c1c1c;margin:0 auto;padding:0 4px\">\n<p>\u6bcf\u500b\u6708\u51fa\u7ce7\uff0c\u7ce7\u55ae\u4e0a\u7e3d\u6709\u4e00\u884c\u300c<strong style=\"color:#0284c7\">\u5f37\u7a4d\u91d1\u4f9b\u6b3e<\/strong>\u300d\uff0c\u91d1\u984d\u5927\u6982\u662f\u6708\u85aa\u7684 5% \u4e0a\u4e0b\u3002\u6578\u5b57\u770b\u4f3c\u7c21\u55ae\uff0c\u4f46\u8981\u7b54\u5f97\u51fa\u300c\u70ba\u751a\u9ebc\u662f\u9019\u500b\u6578\u300d\uff0c\u5f97\u540c\u6642\u770b\u61c2<strong style=\"color:#0284c7\">\u4f9b\u6b3e\u7387<\/strong>\u3001<strong style=\"color:#0284c7\">\u5165\u606f\u4e0a\u4e0b\u9650<\/strong>\u3001\u54ea\u4e9b\u6536\u5165\u8981\u8a08\u5165\uff0c\u4ee5\u53ca\u8ab0\u53ef\u4ee5\u8c41\u514d\u3002\u628a\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u7684\u8a08\u7b97\u908f\u8f2f\u9010\u5c64\u62c6\u958b\uff0c\u914d\u5408\u5be6\u969b\u6708\u85aa\u8a66\u7b97\uff0c\u50f1\u4e3b\u80fd\u6e05\u695a\u77e5\u9053\u61c9\u4f9b\u6b3e\u984d\uff0c\u50f1\u54e1\u4ea6\u80fd\u6838\u5c0d\u7ce7\u55ae\u6263\u6b3e\u662f\u5426\u6b63\u78ba\u5408\u898f\u3002<\/p>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u7684\u6838\u5fc3\uff1a\u5169\u500b\u767e\u5206\u6bd4\u3001\u5169\u500b\u4e0a\u4e0b\u9650<\/h2>\n<p>\u5f37\u5236\u6027\u4f9b\u6b3e\u7684\u8a08\u7b97\u57fa\u790e\u662f\u300c\u6709\u95dc\u5165\u606f\u300d\u4e58\u4ee5\u4f9b\u6b3e\u7387\u3002<strong style=\"color:#0284c7\">\u50f1\u54e1\u548c\u50f1\u4e3b\u5404\u81ea\u627f\u64d4 5%<\/strong>\uff0c\u5408\u5171\u7b49\u65bc\u6709\u95dc\u5165\u606f\u7684 10%\u3002\u9019\u5169\u7b46\u6b3e\u9805\u90fd\u6703\u5b58\u5165\u50f1\u54e1\u7684\u5f37\u7a4d\u91d1\u5e33\u6236\uff0c\u4f46\u6cd5\u5f8b\u8cac\u4efb\u4e0d\u540c\uff1a\u50f1\u54e1\u90a3 5% \u7531\u50f1\u4e3b\u5f9e\u85aa\u916c\u4e2d\u4ee3\u6263\u4e26\u7e73\u4ed8\uff1b\u50f1\u4e3b\u90a3 5% \u5fc5\u9808\u7531\u50f1\u4e3b\u81ea\u884c\u51fa\u8cc7\uff0c\u7d55\u4e0d\u80fd\u5f9e\u50f1\u54e1\u85aa\u916c\u4e2d\u6263\u9664\u3002<\/p>\n<p>\u4f9b\u6b3e\u7387\u662f\u56fa\u5b9a\u7684\uff0c\u8a08\u7b97\u57fa\u790e\u8a2d\u6709\u4e0a\u4e0b\u9650\u3002\u9019\u5957\u7d71\u4e00\u6a19\u6e96\u540c\u6642\u9069\u7528\u65bc\u517c\u8077\u6563\u5de5\u8207\u8cc7\u6df1\u4e3b\u7ba1\uff1a<\/p>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">\u6700\u4f4e\u6709\u95dc\u5165\u606f\u6c34\u5e73\uff1a\u6bcf\u6708 $7,100<\/h3>\n<p>\u6708\u5165\u4f4e\u65bc $7,100\uff0c\u50f1\u54e1\u6bcb\u9808\u4f9b\u6b3e\uff0c\u4f46<strong style=\"color:#0284c7\">\u50f1\u4e3b\u4ecd\u9808\u6309\u6709\u95dc\u5165\u606f\u7684 5% \u4f9b\u6b3e<\/strong>\u3002\u8209\u4f8b\u800c\u8a00\uff0c\u6708\u85aa $6,000 \u7684\u54e1\u5de5\uff0c\u7ce7\u55ae\u4e0a\u50f1\u54e1\u6263\u6b3e\u70ba $0\uff0c\u50f1\u4e3b\u6bcf\u6708\u4ecd\u9700\u70ba\u5176\u5b58\u5165 $300\u3002\u9019\u9805\u5b89\u6392\u65e8\u5728\u4fdd\u969c\u57fa\u5c64\u50f1\u54e1\u7684\u9000\u4f11\u5132\u5099\uff0c\u540c\u6642\u907f\u514d\u4f9b\u6b3e\u52a0\u91cd\u5373\u6642\u751f\u6d3b\u958b\u652f\u3002<\/p>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">\u6700\u9ad8\u6709\u95dc\u5165\u606f\u6c34\u5e73\uff1a\u6bcf\u6708 $30,000<\/h3>\n<p>\u6709\u95dc\u5165\u606f\u8d85\u904e $30,000 \u7684\u90e8\u5206\u4e0d\u8a08\u5165\u5f37\u5236\u6027\u4f9b\u6b3e\u3002\u82e5\u6708\u85aa\u70ba $50,000\uff0c\u8a08\u7b97\u57fa\u790e\u4ecd\u9396\u5b9a\u5728 $30,000\uff0c<strong style=\"color:#0284c7\">\u50f1\u54e1\u8207\u50f1\u4e3b\u5404\u81ea\u4f9b\u6b3e\u4e0a\u9650\u70ba\u6bcf\u6708 $1,500<\/strong>\uff0c\u96d9\u65b9\u5408\u5171 $3,000\u3002\u6536\u5165\u518d\u9ad8\uff0c\u5f37\u5236\u6027\u4f9b\u6b3e\u4e0a\u9650\u4ea6\u7dad\u6301\u4e0d\u8b8a\u3002<\/p>\n<figure><img decoding=\"async\" alt=\"\u5c55\u793a\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u5165\u606f\u4e0a\u4e0b\u9650\u8207\u50f1\u4e3b\u50f1\u54e1\u5404\u81ea\u627f\u64d4\u4efd\u984d\u95dc\u4fc2\u7684\u6241\u5e73\u7d50\u69cb\u5716\" src=\"https:\/\/xbbiz.com\/wp-content\/uploads\/2026\/10\/feabbd50dd634342b3f66b563151848a.webp\"><figcaption>\u5f37\u5236\u6027\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u7531\u50f1\u4e3b\u8207\u50f1\u54e1\u5404\u81ea\u627f\u64d45%\uff0c\u8a08\u7b97\u57fa\u790e\u53d7\u6700\u4f4e\u53ca\u6700\u9ad8\u6709\u95dc\u5165\u606f\u6c34\u5e73\u9650\u5236\u3002<\/figcaption><\/figure>\n<div style=\"margin:18px 0\">\n<table style=\"border-collapse:collapse;font-size:14px;background:#fff\">\n<caption style=\"text-align:left;font-size:13px;color:#64748b;padding-bottom:6px\">\u8868\u4e00\uff1a\u6309\u6bcf\u6708\u6709\u95dc\u5165\u606f\u5283\u5206\u7684\u4f9b\u6b3e\u8cac\u4efb<\/caption>\n<thead>\n<tr style=\"background:#f0f9ff\">\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u6bcf\u6708\u6709\u95dc\u5165\u606f<\/th>\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u50f1\u54e1\u4f9b\u6b3e<\/th>\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u50f1\u4e3b\u4f9b\u6b3e<\/th>\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u6bcf\u6708\u5165\u5e33\u5408\u8a08<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u4f4e\u65bc $7,100<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$0\uff08\u6bcb\u9808\u4f9b\u6b3e\uff09<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u6709\u95dc\u5165\u606f \u00d7 5%<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u6709\u95dc\u5165\u606f \u00d7 5%<\/td>\n<\/tr>\n<tr style=\"background:#f8fafc\">\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$7,100 \u81f3 $30,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u6709\u95dc\u5165\u606f \u00d7 5%<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u6709\u95dc\u5165\u606f \u00d7 5%<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u6709\u95dc\u5165\u606f \u00d7 10%<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">\u9ad8\u65bc $30,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\"><strong style=\"color:#0284c7\">$1,500\uff08\u4e0a\u9650\uff09<\/strong><\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\"><strong style=\"color:#0284c7\">$1,500\uff08\u4e0a\u9650\uff09<\/strong><\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$3,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u54ea\u4e9b\u6536\u5165\u8981\u8a08\u5165\u300c\u6709\u95dc\u5165\u606f\u300d<\/h2>\n<p>\u4f9b\u6b3e\u4e26\u975e\u55ae\u7d14\u6309\u300c\u5e95\u85aa\u300d\u8a08\u7b97\u3002\u6cd5\u4f8b\u6240\u6307\u7684\u300c\u6709\u95dc\u5165\u606f\u300d\uff0c\u6db5\u84cb\u50f1\u4e3b\u4ee5\u91d1\u9322\u5f62\u5f0f\u652f\u4ed8\u6216\u9808\u652f\u4ed8\u4e88\u50f1\u54e1\u7684\u4e00\u5207\u5831\u916c\u3002\u4f63\u91d1\u5236\u3001\u96d9\u7ce7\u53ca\u8a2d\u6709\u5404\u985e\u6d25\u8cbc\u7684\u8077\u4f4d\uff0c\u9019\u9805\u5b9a\u7fa9\u76f4\u63a5\u6c7a\u5b9a\u6bcf\u6708\u5be6\u8cea\u6263\u6b3e\u984d\u3002\u53ef\u53c3\u95b1\u7a4d\u91d1\u5c40\u5b98\u65b9<a href=\"https:\/\/www.mpfa.org.hk\/mpf-system\/mandatory-contributions\/employees\" rel=\"nofollow noopener\" style=\"color:#0284c7;text-decoration:underline\">\u50f1\u54e1\u6709\u95dc\u5165\u606f\u6e05\u55ae<\/a>\u9032\u884c\u9010\u9805\u5c0d\u7167\u3002<\/p>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">\u5fc5\u9808\u8a08\u5165\u7684\u9805\u76ee<\/h3>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:6px\">\u5de5\u8cc7\u3001\u85aa\u91d1\u3001\u5e95\u85aa\u53ca\u8d85\u6642\u5de5\u4f5c\u88dc\u85aa\uff08OT \u9322\uff09<\/li>\n<li style=\"margin-bottom:6px\">\u6709\u85aa\u5047\u671f\u5de5\u8cc7\uff08\u5305\u62ec\u5e74\u5047\u3001\u75c5\u5047\u3001\u7522\u5047\u53ca\u6cd5\u5b9a\u52de\u5de5\u5047\uff09<\/li>\n<li style=\"margin-bottom:6px\">\u4f63\u91d1\u3001\u92b7\u552e\u63d0\u6210\u53ca\u670d\u52d9\u8cbb<\/li>\n<li style=\"margin-bottom:6px\"><strong style=\"color:#0284c7\">\u5e74\u7d42\u82b1\u7d05\u3001\u96d9\u7ce7\u3001\u5408\u7d04\u916c\u91d1\u53ca\u8868\u73fe\u734e\u91d1<\/strong><\/li>\n<li style=\"margin-bottom:6px\">\u73fe\u91d1\u5f62\u5f0f\u767c\u653e\u7684\u6d25\u8cbc\uff08\u5982\u56fa\u5b9a\u4ea4\u901a\u6d25\u8cbc\u3001\u81b3\u98df\u6d25\u8cbc\u3001\u623f\u5c4b\u6d25\u8cbc\u3001\u8f2a\u73ed\u6d25\u8cbc\uff09<\/li>\n<li style=\"margin-bottom:6px\">\u5c0f\u8cbb\u53ca\u670d\u52d9\u8cbb\u6b3e\u9805<\/li>\n<\/ul>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">\u4e0d\u8a08\u5165\u7684\u9805\u76ee<\/h3>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:6px\">\u6cd5\u5b9a\u9063\u6563\u8cbb\u53ca\u9577\u671f\u670d\u52d9\u91d1<\/li>\n<li style=\"margin-bottom:6px\">\u7d42\u6b62\u50f1\u50ad\u5408\u7d04\u6642\u652f\u4ed8\u7684\u4ee3\u901a\u77e5\u91d1<\/li>\n<li style=\"margin-bottom:6px\">\u56e0\u50f1\u54e1\u96e2\u8077\u800c\u4f5c\u51fa\u7684\u8ce0\u511f\u6216\u6069\u6064\u91d1<\/li>\n<li style=\"margin-bottom:6px\">\u5be6\u5831\u5be6\u92b7\u7684\u516c\u52d9\u696d\u52d9\u958b\u652f\uff08\u975e\u6d25\u8cbc\u6027\u8cea\uff09<\/li>\n<li style=\"margin-bottom:6px\">\u975e\u91d1\u9322\u5f62\u5f0f\u63d0\u4f9b\u7684\u798f\u5229\uff08\u4f8b\u5982\u7531\u50f1\u4e3b\u76f4\u63a5\u63d0\u4f9b\u7684\u514d\u8cbb\u54e1\u5de5\u5bbf\u820d\uff09<\/li>\n<li style=\"margin-bottom:6px\">\u50f1\u4e3b\u70ba\u50f1\u54e1\u7e73\u4ed8\u7684\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u672c\u8eab<\/li>\n<\/ul>\n<blockquote style=\"margin:18px 0;padding:14px 18px;background:#f0f9ff;border-left:4px solid #38bdf8;font-size:15px;color:#0369a1\"><p>\n\u4f63\u91d1\u6216\u82b1\u7d05\u6bd4\u91cd\u8f03\u9ad8\u7684\u5de5\u7a2e\uff0c\u6bcf\u6708\u8a08\u7b97\u57fa\u790e\u6703\u96a8\u6536\u5165\u6d6e\u52d5\u3002\u540c\u4e00\u500b\u8077\u4f4d\u5728\u6de1\u5b63\u8207\u65fa\u5b63\u7684\u4f9b\u6b3e\u984d\u51fa\u73fe\u5dee\u8ddd\u5c6c\u65bc\u6cd5\u5b9a\u6b63\u5e38\u73fe\u8c61\uff0c\u4e26\u975e\u884c\u653f\u51fa\u932f\u3002\n<\/p><\/blockquote>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u5e38\u898b\u6708\u85aa\u4f9b\u6b3e\u8a66\u7b97\u8868<\/h2>\n<p>\u5c07\u5165\u606f\u4e0a\u4e0b\u9650\u8207 5% \u6bd4\u4f8b\u5957\u5165\u5be6\u969b\u6708\u85aa\uff0c\u80fd\u5feb\u901f\u638c\u63e1\u5404\u968e\u5c64\u7684\u5be6\u969b\u4f9b\u6b3e\u5206\u914d\uff08\u5047\u8a2d\u7576\u6708\u7121\u984d\u5916\u4f63\u91d1\u6216\u96d9\u7ce7\uff09\uff1a<\/p>\n<div style=\"margin:18px 0\">\n<table style=\"border-collapse:collapse;font-size:14px;background:#fff\">\n<caption style=\"text-align:left;font-size:13px;color:#64748b;padding-bottom:6px\">\u8868\u4e8c\uff1a\u5e38\u898b\u6708\u85aa\u7d1a\u5225\u7684\u6bcf\u6708\u4f9b\u6b3e\u91d1\u984d<\/caption>\n<thead>\n<tr style=\"background:#f0f9ff\">\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u6bcf\u6708\u6709\u95dc\u5165\u606f<\/th>\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u50f1\u54e1\u4f9b\u6b3e (5%)<\/th>\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u50f1\u4e3b\u4f9b\u6b3e (5%)<\/th>\n<th style=\"border:1px solid #bae6fd;padding:10px 14px;text-align:left;color:#0369a1\">\u6bcf\u6708\u5165\u5e33\u5408\u8a08<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$6,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$0<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$300<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$300<\/td>\n<\/tr>\n<tr style=\"background:#f8fafc\">\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$7,100<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$355<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$355<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$710<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$15,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$750<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$750<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$1,500<\/td>\n<\/tr>\n<tr style=\"background:#f8fafc\">\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$25,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$1,250<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$1,250<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$2,500<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$30,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$1,500<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$1,500<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$3,000<\/td>\n<\/tr>\n<tr style=\"background:#f8fafc\">\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$50,000<\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\"><strong style=\"color:#0284c7\">$1,500\uff08\u5c01\u9802\uff09<\/strong><\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\"><strong style=\"color:#0284c7\">$1,500\uff08\u5c01\u9802\uff09<\/strong><\/td>\n<td style=\"border:1px solid #e2e8f0;padding:9px 14px\">$3,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u503c\u5f97\u6ce8\u610f\u7684\u95dc\u9375\u9ede\u5728\u65bc\uff1a\u6708\u85aa $6,000 \u6642\u50f1\u54e1\u6263\u6b3e\u70ba\u96f6\uff0c\u4f46\u50f1\u4e3b\u4ecd\u9808\u4f9b\u6b3e $300\uff1b\u800c\u6708\u85aa\u9054 $50,000 \u6642\uff0c\u96d9\u65b9\u4f9b\u6b3e\u8207\u6708\u85aa $30,000 \u5b8c\u5168\u76f8\u540c\uff0c\u8d85\u51fa $30,000 \u7684\u90e8\u5206\u6bcb\u9808\u7e73\u4ed8\u5f37\u5236\u6027\u4f9b\u6b3e\u3002<\/p>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u767c\u653e\u96d9\u7ce7\u8207\u4f63\u91d1\u6708\u4efd\u7684\u7279\u6b8a\u8a08\u7b97<\/h2>\n<p>\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u4ee5\u300c\u5be6\u969b\u652f\u4ed8\u6708\u4efd\u300d\u70ba\u8a08\u7b97\u55ae\u4f4d\u3002\u82b1\u7d05\u6216\u5e74\u7d42\u96d9\u7ce7\u65bc\u767c\u653e\u7576\u6708\u4f75\u5165\u300c\u6709\u95dc\u5165\u606f\u300d\u4e00\u4f75\u8a08\u7b97\uff0c\u540c\u6a23\u53d7\u5236\u65bc\u6bcf\u6708 $30,000 \u7684\u4f9b\u6b3e\u4e0a\u9650\u3002<\/p>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:8px\"><strong>\u6708\u85aa $15,000 \u7684\u50f1\u54e1\uff1a<\/strong>\u82e5 12 \u6708\u7372\u767c\u4e00\u500b\u6708\u96d9\u7ce7\uff0c\u7576\u6708\u7e3d\u5165\u606f\u70ba $30,000\u3002\u50f1\u54e1\u53ca\u50f1\u4e3b\u5404\u4f9b $1,500\uff0c\u9ad8\u65bc\u5e73\u65e5\u7684 $750\u3002<\/li>\n<li style=\"margin-bottom:8px\"><strong>\u6708\u85aa $26,000 \u7684\u50f1\u54e1\uff1a<\/strong>\u52a0\u767c\u4e00\u500b\u6708\u96d9\u7ce7\u5f8c\uff0c\u7576\u6708\u7e3d\u5165\u606f\u9054 $52,000\u3002\u7531\u65bc\u8d85\u904e $30,000 \u4e0a\u9650\uff0c\u8a72\u6708\u96d9\u65b9\u4f9b\u6b3e\u4ecd\u7136\u5c01\u9802\u5728\u5404 $1,500\uff0c\u800c\u975e\u6309 $52,000 \u8a08\u7b97\u3002<\/li>\n<\/ul>\n<p>\u55ae\u7d14\u4ee5\u300c\u5168\u5e74\u7e3d\u5e74\u85aa \u00d7 5%\u300d\u4f86\u9810\u7b97\u5f37\u7a4d\u91d1\u6263\u6b3e\u4e26\u4e0d\u7cbe\u6e96\u3002\u5c0d\u65bc\u82b1\u7d05\u4f54\u6bd4\u8f03\u9ad8\u7684\u5408\u7d04\uff0c\u5168\u5e74\u5be6\u969b\u5f37\u5236\u6027\u4f9b\u6b3e\u7e3d\u984d\u901a\u5e38\u4f4e\u65bc\u5747\u52fb\u6708\u85aa\u7684\u4f30\u7b97\u7d50\u679c\u3002<\/p>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u98f2\u98df\u8207\u5efa\u9020\u696d\u81e8\u6642\u50f1\u54e1\u7684\u8a08\u7b97\u6a19\u6e96<\/h2>\n<p>\u98f2\u98df\u696d\u53ca\u5efa\u9020\u696d\u6d41\u52d5\u6027\u8f03\u9ad8\uff0c\u6cd5\u4f8b\u70ba\u9019\u5169\u500b\u884c\u696d\u7684\u300c\u81e8\u6642\u50f1\u54e1\u300d\uff08\u6309\u65e5\u50f1\u7528\u6216\u50f1\u7528\u671f\u5c11\u65bc 60 \u65e5\uff09\u8a2d\u7acb\u4e86\u6309\u65e5\u8a08\u7b97\u7684\u5c08\u5c6c\u4f9b\u6b3e\u6a19\u6e96\uff1a<\/p>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:6px\"><strong>\u6bcf\u65e5\u5165\u606f\u4f4e\u65bc $280\uff1a<\/strong>\u50f1\u54e1\u6bcb\u9808\u4f9b\u6b3e\uff0c\u50f1\u4e3b\u4ecd\u9700\u6309\u65e5\u85aa\u7684 5% \u4f9b\u6b3e\u3002<\/li>\n<li style=\"margin-bottom:6px\"><strong>\u6bcf\u65e5\u5165\u606f $280 \u81f3 $1,000\uff1a<\/strong>\u50f1\u54e1\u8207\u50f1\u4e3b\u5404\u81ea\u4f9b\u6b3e\u7576\u65e5\u5165\u606f\u7684 5%\u3002<\/li>\n<li style=\"margin-bottom:6px\"><strong>\u6bcf\u65e5\u5165\u606f\u8d85\u904e $1,000\uff1a<\/strong>\u96d9\u65b9\u4f9b\u6b3e\u5c01\u9802\uff0c\u5404\u81ea\u4f9b\u6b3e\u4e0a\u9650\u70ba\u6bcf\u65e5 $50\u3002<\/li>\n<\/ul>\n<p>\u6700\u95dc\u9375\u7684\u6cd5\u4f8b\u5dee\u7570\u5728\u65bc<strong style=\"color:#0284c7\">\u8c41\u514d\u671f\u9650\u5236<\/strong>\u3002\u4e00\u822c\u5408\u7d04\u50f1\u54e1\u53d7\u50f1\u5c11\u65bc 60 \u65e5\u6bcb\u9808\u53c3\u52a0\u5f37\u7a4d\u91d1\uff1b\u7136\u800c\u9910\u98f2\u53ca\u5efa\u9020\u696d\u7684\u81e8\u6642\u50f1\u54e1<strong style=\"color:#0284c7\">\u4e0d\u53d7 60 \u65e5\u5bec\u9650\u671f\u4fdd\u969c<\/strong>\uff0c\u54ea\u6015\u53ea\u53d7\u50f1\u4e00\u5929\uff0c\u50f1\u4e3b\u4e5f\u5fc5\u9808\u7531\u4e0a\u73ed\u9996\u65e5\u8d77\u70ba\u5176\u767b\u8a18\u4e26\u8655\u7406\u4f9b\u6b3e\u3002<\/p>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u81ea\u50f1\u4eba\u58eb\u7684\u8a08\u7b97\u8207\u7533\u5831<\/h2>\n<p>\u81ea\u50f1\u4eba\u58eb\u9808\u81ea\u884c\u627f\u64d4\u5168\u6578 5% \u4f9b\u6b3e\uff0c\u6c92\u6709\u50f1\u4e3b\u5206\u64d4\u4efd\u984d\u3002\u5165\u606f\u4e0a\u4e0b\u9650\u6309\u5e74\u8a08\u7b97\uff1a<\/p>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:6px\">\u5e74\u5ea6\u6709\u95dc\u5165\u606f\u4f4e\u65bc\u6700\u4f4e\u6c34\u5e73\uff08\u6bcf\u5e74 $85,200\uff0c\u5373\u6bcf\u6708 $7,100\uff09\uff0c\u6bcb\u9808\u4f9b\u6b3e\u3002<\/li>\n<li style=\"margin-bottom:6px\">\u5e74\u5ea6\u6709\u95dc\u5165\u606f\u9054\u6700\u9ad8\u6c34\u5e73\uff08\u6bcf\u5e74 $360,000\uff0c\u5373\u6bcf\u6708 $30,000\uff09\uff0c\u4f9b\u6b3e\u5c01\u9802\uff0c\u6bcf\u5e74\u6700\u591a\u4f9b\u6b3e $18,000\u3002<\/li>\n<\/ul>\n<p>\u81ea\u50f1\u4eba\u58eb\u53ef\u9078\u64c7\u6309\u6708\u6216\u6309\u5e74\u7e73\u7d0d\u4f9b\u6b3e\u3002\u82e5\u696d\u52d9\u5728\u8ca1\u653f\u5e74\u5ea6\u5167\u9304\u5f97\u8667\u640d\u6216\u5229\u6f64\u4f4e\u65bc\u6700\u4f4e\u5165\u606f\u6c34\u5e73\uff0c\u81ea\u50f1\u4eba\u58eb\u5fc5\u9808\u4e3b\u52d5\u5411\u6240\u5c6c\u53d7\u8a17\u4eba\u7533\u5831\u4ee5\u7533\u8acb\u8c41\u514d\u4f9b\u6b3e\uff0c\u6cd5\u4f8b\u4e0d\u6703\u81ea\u52d5\u514d\u9664\u7e73\u8cbb\u8cac\u4efb\u3002<\/p>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u5f37\u7a4d\u91d1\u6cd5\u5b9a\u8c41\u514d\u4eba\u58eb<\/h2>\n<p>\u4e26\u975e\u6240\u6709\u5728\u6e2f\u5de5\u4f5c\u7684\u4eba\u58eb\u5747\u9808\u53c3\u8207\u5f37\u7a4d\u91d1\uff0c\u6cd5\u4f8b\u5217\u660e\u7684\u8c41\u514d\u985e\u5225\u5305\u62ec\uff1a<\/p>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:6px\">\u5e74\u9f61\u672a\u6eff 18 \u6b72\uff0c\u6216\u5df2\u5e74\u6eff 65 \u6b72\u7684\u50f1\u54e1\u3002<\/li>\n<li style=\"margin-bottom:6px\">\u53d7\u50f1\u671f\u5c11\u65bc 60 \u65e5\u7684\u4e00\u822c\u50f1\u54e1\uff08\u98f2\u98df\u696d\u53ca\u5efa\u9020\u696d\u81e8\u6642\u50f1\u54e1\u9664\u5916\uff09\u3002<\/li>\n<li style=\"margin-bottom:6px\">\u5bb6\u5ead\u50ad\u5de5\uff08\u5bb6\u52d9\u50f1\u54e1\uff09\u3002<\/li>\n<li style=\"margin-bottom:6px\">\u6301\u724c\u81ea\u50f1\u5c0f\u8ca9\u3002<\/li>\n<li style=\"margin-bottom:6px\">\u5df2\u7372\u6cd5\u5b9a\u9000\u4f11\u91d1\u8a08\u5283\u6216\u8077\u696d\u9000\u4f11\u8a08\u5283\uff08ORSO\uff09\u8c41\u514d\u4fdd\u969c\u7684\u6307\u5b9a\u4eba\u54e1\uff08\u5982\u90e8\u5206\u516c\u52d9\u54e1\u53ca\u6d25\u8cbc\u5b78\u6821\u6559\u5e2b\uff09\u3002<\/li>\n<li style=\"margin-bottom:6px\">\u53d7\u6d77\u5916\u9000\u4f11\u8a08\u5283\u4fdd\u969c\u4e26\u53d6\u5f97\u8c41\u514d\u8b49\u660e\u7684\u6d77\u5916\u50f1\u54e1\u3002<\/li>\n<\/ul>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u50f1\u4e3b\u5fc5\u9808\u5c65\u884c\u7684\u6cd5\u5b9a\u884c\u653f\u8cac\u4efb<\/h2>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">1. \u9996 60 \u65e5\u5167\u5b8c\u6210\u767b\u8a18<\/h3>\n<p>\u50f1\u54e1\u53d7\u50f1\u6eff 60 \u65e5\u6216\u4ee5\u4e0a\uff0c\u50f1\u4e3b\u5fc5\u9808\u5728\u50f1\u54e1<strong style=\"color:#0284c7\">\u53d7\u50f1\u9996 60 \u65e5\u5167<\/strong>\u70ba\u5176\u767b\u8a18\u53c3\u52a0\u5f37\u7a4d\u91d1\u8a08\u5283\u3002\u4f9b\u6b3e\u8a08\u7b97\u5fc5\u9808\u8ffd\u6eaf\u81f3\u53d7\u50f1\u9996\u65e5\uff0c\u4e26\u975e\u7531\u7b2c 60 \u65e5\u624d\u8d77\u8a08\u3002<\/p>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">2. \u6e96\u6642\u4f9b\u6b3e\uff08\u6bcf\u6708\u4f9b\u6b3e\u65e5\uff09<\/h3>\n<p>\u50f1\u4e3b\u9808\u5728\u6cd5\u5b9a\u4f9b\u6b3e\u65e5\u6216\u4e4b\u524d\uff0c\u5c07\u4ee3\u6263\u7684\u50f1\u54e1\u4f9b\u6b3e\u53ca\u50f1\u4e3b\u51fa\u8cc7\u90e8\u5206\u4e00\u4f75\u7e73\u4ea4\u53d7\u8a17\u4eba\u3002\u4e00\u822c\u6309\u6708\u652f\u85aa\u50f1\u54e1\u7684<strong style=\"color:#0284c7\">\u4f9b\u6b3e\u65e5\u70ba\u4f9b\u6b3e\u671f\u7d50\u675f\u5f8c\u4e0b\u4e00\u500b\u6708\u7684\u7b2c 10 \u65e5<\/strong>\uff08\u82e5\u9047\u661f\u671f\u516d\u3001\u65e5\u6216\u516c\u773e\u5047\u671f\u5247\u9806\u5ef6\u81f3\u4e0b\u4e00\u500b\u5de5\u4f5c\u5929\uff09\u3002<\/p>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">3. \u767c\u51fa\u6cd5\u5b9a\u300c\u6bcf\u6708\u4f9b\u6b3e\u7d00\u9304\u300d<\/h3>\n<p>\u4f9d\u64da\u6cd5\u4f8b\uff0c\u50f1\u4e3b\u5fc5\u9808\u5728<strong style=\"color:#0284c7\">\u7e73\u4ed8\u4f9b\u6b3e\u5f8c\u7684 7 \u500b\u5de5\u4f5c\u65e5\u5167<\/strong>\uff0c\u5411\u50f1\u54e1\u63d0\u4f9b\u4e00\u4efd\u300c\u6bcf\u6708\u4f9b\u6b3e\u7d00\u9304\u300d\uff0c\u6e05\u695a\u5217\u660e\u6709\u95dc\u5165\u606f\u91d1\u984d\u3001\u50f1\u4e3b\u4f9b\u6b3e\u984d\u3001\u50f1\u54e1\u4f9b\u6b3e\u984d\u53ca\u5411\u53d7\u8a17\u4eba\u7e73\u4ed8\u4f9b\u6b3e\u7684\u65e5\u671f\u3002\u6b64\u4efd\u6cd5\u5b9a\u4f9b\u6b3e\u7d00\u9304\u4e0d\u540c\u65bc\u65e5\u5e38\u7684\u767c\u85aa\u7ce7\u55ae\uff0c\u5c6c\u7368\u7acb\u6cd5\u5b9a\u7fa9\u52d9\u3002<\/p>\n<figure><img decoding=\"async\" alt=\"\u8aaa\u660e\u50f1\u4e3b\u8655\u7406\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u767b\u8a18\u3001\u5b9a\u671f\u7e73\u8cbb\u53ca\u63d0\u4f9b\u4f9b\u6b3e\u7d00\u9304\u4e09\u5927\u6cd5\u5b9a\u6642\u9650\u7684\u6d41\u7a0b\u5716\" src=\"https:\/\/xbbiz.com\/wp-content\/uploads\/2026\/10\/436132f06eb34b8484c5111dfcd38fb5.webp\"><figcaption>\u50f1\u4e3b\u9808\u5728\u6cd5\u5b9a\u6642\u9650\u5167\u5b8c\u6210\u8a08\u5283\u767b\u8a18\u3001\u6e96\u6642\u7e73\u4ed8\u5f37\u7a4d\u91d1\u6b3e\u9805\uff0c\u4e26\u5728\u4f9b\u6b3e\u5f8c\u5411\u50f1\u54e1\u63d0\u4f9b\u6cd5\u5b9a\u4f9b\u6b3e\u7d00\u9304\u3002<\/figcaption><\/figure>\n<h3 style=\"font-size:18px;margin:24px 0 8px;color:#0284c7\">4. \u903e\u671f\u4f9b\u6b3e\u7684\u6cd5\u5f8b\u5f8c\u679c<\/h3>\n<p>\u903e\u671f\u7e73\u4ea4\u4f9b\u6b3e\uff0c\u53d7\u8a17\u4eba\u5c07\u4f9d\u6cd5\u5fb5\u6536\u76f8\u7576\u65bc\u62d6\u6b20\u4f9b\u6b3e\u7e3d\u984d <strong style=\"color:#0284c7\">5% \u7684\u5f37\u5236\u6027\u9644\u52a0\u8cbb<\/strong>\uff0c\u5168\u6578\u9644\u52a0\u8cbb\u5fc5\u9808\u7531\u50f1\u4e3b\u7368\u529b\u627f\u64d4\u3002\u9577\u671f\u62d6\u6b20\u8005\u66f4\u6703\u9762\u81e8\u7a4d\u91d1\u5c40\u767c\u51fa\u7684\u8ffd\u8a0e\u50b3\u7968\u53ca\u5211\u4e8b\u6aa2\u63a7\uff0c\u6700\u9ad8\u53ef\u88ab\u5224\u8655\u7f70\u6b3e\u53ca\u76e3\u7981\u3002<\/p>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u81ea\u9858\u6027\u4f9b\u6b3e\u8207\u7a05\u52d9\u6263\u9664\u898f\u5247<\/h2>\n<p>\u9664\u4e86\u6cd5\u5b9a\u7684 5% \u5f37\u5236\u6027\u4f9b\u6b3e\uff0c\u50f1\u54e1\u53ef\u6309\u610f\u9858\u53c3\u8207\u81ea\u9858\u6027\u4f9b\u6b3e\u3002\u5169\u8005\u7684\u7a05\u52d9\u6263\u6e1b\u9650\u984d\u5206\u958b\u8655\u7406\uff1a<\/p>\n<ul style=\"padding-left:22px;margin:10px 0\">\n<li style=\"margin-bottom:8px\"><strong>\u5f37\u5236\u6027\u4f9b\u6b3e\u6263\u7a05\u984d\uff1a<\/strong>\u50f1\u54e1\u81ea\u8eab\u7684\u5f37\u5236\u6027\u4f9b\u6b3e\u53ef\u5728\u85aa\u4ff8\u7a05\u4e0b\u4f5c\u6263\u9664\uff0c\u6bcf\u5e74\u4e0a\u9650\u70ba $18,000\u3002<\/li>\n<li style=\"margin-bottom:8px\"><strong>\u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e\uff08TVC\uff09\uff1a<\/strong>\u50f1\u54e1\u958b\u7acb\u5c08\u5c6c TVC \u5e33\u6236\u4e26\u9032\u884c\u4f9b\u6b3e\uff0c\u53ef\u8207\u300c\u5408\u8cc7\u683c\u5ef6\u671f\u5e74\u91d1\u4fdd\u8cbb\u300d\u5408\u8a08\u7533\u7d22\u7a05\u52d9\u6263\u9664\uff0c\u6bcf\u5e74\u5408\u8a08\u6700\u9ad8\u4e0a\u9650\u70ba $60,000\u3002\u6309\u9999\u6e2f\u73fe\u884c\u85aa\u4ff8\u7a05\u6700\u9ad8\u908a\u969b\u7a05\u7387 17% \u8a08\u7b97\uff0c\u6700\u9ad8\u53ef\u7bc0\u7701 $10,200 \u7a05\u6b3e\uff08\u4ee5\u6a19\u6e96\u7a05\u7387 15% \u8a08\u7b97\u5247\u6700\u9ad8\u7bc0\u7701 $9,000\uff09\u3002\u8a73\u7d30\u898f\u5b9a\u53ef\u6838\u5c0d\u7a05\u52d9\u5c40\u5b98\u65b9\u7684<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/ind_tvc.htm\" rel=\"nofollow noopener\" style=\"color:#0284c7;text-decoration:underline\">TVC \u7a05\u52d9\u6263\u9664\u6307\u5f15<\/a>\u3002<\/li>\n<li style=\"margin-bottom:8px\"><strong>\u7279\u5225\u81ea\u9858\u6027\u4f9b\u6b3e\uff08SVC\uff09\uff1a<\/strong>\u4e0d\u4eab\u6709\u4efb\u4f55\u85aa\u4ff8\u7a05\u7a05\u52d9\u6263\u9664\uff0c\u4f46\u4e00\u822c\u4e0d\u53d7\u4fdd\u5b58\u81f3 65 \u6b72\u7684\u6cd5\u4f8b\u9650\u5236\uff0c\u5176\u63d0\u53d6\u689d\u4ef6\u7531\u5404\u8a08\u5283\u53d7\u8a17\u4eba\u7684\u5408\u7d04\u689d\u6b3e\u6c7a\u5b9a\u3002<\/li>\n<\/ul>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u50f1\u4e3b\u50f1\u54e1\u5e38\u898b\u7684\u4e09\u5927\u8aa4\u5340<\/h2>\n<p><strong>\u8aa4\u5340\u4e00\uff1a\u6708\u5165\u672a\u9054 $7,100 \u5c31\u4e0d\u5fc5\u7533\u5831\u5f37\u7a4d\u91d1\uff1f<\/strong><br \/>\n\u50f1\u54e1\u96d6\u7136\u8c41\u514d\u4f9b\u6b3e\uff0c\u4f46\u50f1\u4e3b\u4ecd\u8ca0\u6709\u6cd5\u5f8b\u8cac\u4efb\u70ba\u5176\u8fa6\u7406\u5f37\u7a4d\u91d1\u767b\u8a18\uff0c\u4e26\u6bcf\u6708\u4ee3\u50f1\u54e1\u5168\u984d\u51fa\u8cc7\u6709\u95dc\u5165\u606f\u7684 5% \u4f9b\u6b3e\u3002<\/p>\n<p><strong>\u8aa4\u5340\u4e8c\uff1a\u4f9b\u6b3e\u4e0a\u9650 $1,500 \u662f\u96d9\u65b9\u5408\u5171\u7684\u6578\u5b57\uff1f<\/strong><br \/>\n$1,500 \u662f\u6309\u500b\u4eba\u8a08\u7b97\u7684\u4e0a\u9650\u3002\u6708\u85aa\u9054 $30,000 \u6216\u4ee5\u4e0a\u6642\uff0c\u50f1\u54e1\u6263\u6b3e $1,500\uff0c\u50f1\u4e3b\u53e6\u51fa $1,500\uff0c\u6bcf\u6708\u5408\u8a08\u5b58\u5165 $3,000\u3002<\/p>\n<p><strong>\u8aa4\u5340\u4e09\uff1a\u53d6\u6d88\u5f37\u7a4d\u91d1\u5c0d\u6c96\u5f8c\uff0c\u9063\u6563\u8cbb\u5168\u6578\u4e0d\u80fd\u62b5\u92b7\uff1f<\/strong><br \/>\n\u653f\u5e9c\u843d\u5be6\u65bc 2025 \u5e74 5 \u6708 1 \u65e5\uff08\u8f49\u5236\u65e5\uff09\u53d6\u6d88\u5c0d\u6c96\u5b89\u6392\u3002\u50f1\u4e3b\u4e0d\u53ef\u518d\u5229\u7528\u5f37\u7a4d\u91d1\u50f1\u4e3b\u4f9b\u6b3e\u7684\u7d2f\u7b97\u6b0a\u76ca\uff0c\u62b5\u92b7\u50f1\u54e1\u5728\u8f49\u5236\u65e5\u300c\u4e4b\u5f8c\u300d\u7684\u670d\u52d9\u5e74\u8cc7\u6240\u7522\u751f\u7684\u9063\u6563\u8cbb\u6216\u9577\u671f\u670d\u52d9\u91d1\uff1b\u4f46\u5728\u8f49\u5236\u65e5\u300c\u4e4b\u524d\u300d\u7684\u5e74\u8cc7\u6b0a\u76ca\uff0c\u4ecd\u7372\u4fdd\u7559\u4e26\u4f9d\u820a\u5236\u62b5\u92b7\u3002\u5283\u5206\u5b89\u6392\u53ef\u67e5\u6838\u7a4d\u91d1\u5c40\u5b98\u65b9<a href=\"https:\/\/www.mpfa.org.hk\/mpf-system\/long-service-and-severance-payments\" rel=\"nofollow noopener\" style=\"color:#0284c7;text-decoration:underline\">\u5c0d\u6c96\u904e\u6e21\u6307\u5f15<\/a>\u3002<\/p>\n<\/section>\n<section>\n<h2 style=\"font-size:22px;margin:34px 0 12px;padding-bottom:8px;border-bottom:2px solid #e0f2fe;color:#0369a1\">\u5e38\u898b\u554f\u984c (FAQ)<\/h2>\n<div style=\"border-top:1px solid #bae6fd;padding:14px 0\">\n<h3 style=\"font-size:16px;color:#0284c7;margin:0 0 6px\">\u554f\uff1a\u50f1\u54e1\u5728\u6708\u4e2d\u5165\u8077\u6216\u96e2\u8077\uff0c\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u5982\u4f55\u8a08\u7b97\uff1f<\/h3>\n<p style=\"margin:0;font-size:15px\">\u7b54\uff1a\u82e5\u50f1\u54e1\u5728\u6708\u4e2d\u5165\u8077\u6216\u96e2\u8077\uff0c\u7576\u6708\u7684\u6709\u95dc\u5165\u606f\u6309\u5be6\u969b\u53d7\u50f1\u671f\u9593\u8cfa\u53d6\u7684\u85aa\u916c\u8a08\u7b97\uff0c\u5165\u606f\u4e0a\u4e0b\u9650\u540c\u6a23\u6309\u65e5\u6298\u7b97\u3002\u4f8b\u5982\u534a\u500b\u6708\u8cfa\u53d6\u7684\u85aa\u916c\u82e5\u4f4e\u65bc\u6298\u7b97\u5f8c\u7684\u4e0b\u9650\u6c34\u5e73\uff0c\u50f1\u54e1\u8a72\u6708\u4fbf\u6bcb\u9808\u6263\u6b3e\u3002<\/p>\n<\/div>\n<div style=\"border-top:1px solid #bae6fd;padding:14px 0\">\n<h3 style=\"font-size:16px;color:#0284c7;margin:0 0 6px\">\u554f\uff1a\u517c\u8077\u54e1\u5de5\u540c\u6642\u6253\u5169\u4efd\u5de5\uff0c\u5169\u4f4d\u50f1\u4e3b\u90fd\u8981\u4f9b\u6b3e\u55ce\uff1f<\/h3>\n<p style=\"margin:0;font-size:15px\">\u7b54\uff1a\u662f\u7684\u3002\u5f37\u7a4d\u91d1\u8cac\u4efb\u4ee5\u500b\u5225\u50f1\u50ad\u5408\u7d04\u70ba\u55ae\u4f4d\u8a08\u7b97\u3002\u53ea\u8981\u517c\u8077\u50f1\u54e1\u53d7\u50f1\u9054 60 \u65e5\u6216\u4ee5\u4e0a\uff0c\u5169\u9593\u516c\u53f8\u7684\u50f1\u4e3b\u90fd\u5fc5\u9808\u5404\u81ea\u6309\u652f\u4ed8\u7d66\u8a72\u54e1\u5de5\u7684\u85aa\u916c\u8a08\u7b97\u4e26\u7e73\u4ed8\u4f9b\u6b3e\uff0c\u4e0d\u80fd\u56e0\u53e6\u4e00\u50f1\u4e3b\u5df2\u6709\u4f9b\u6b3e\u800c\u514d\u9664\u8cac\u4efb\u3002<\/p>\n<\/div>\n<div style=\"border-top:1px solid #bae6fd;padding:14px 0\">\n<h3 style=\"font-size:16px;color:#0284c7;margin:0 0 6px\">\u554f\uff1a\u50f1\u54e1\u5982\u4f55\u78ba\u8a8d\u50f1\u4e3b\u6bcf\u6708\u6709\u6e96\u6642\u4f9b\u6b3e\uff1f<\/h3>\n<p style=\"margin:0;font-size:15px\">\u7b54\uff1a\u50f1\u54e1\u9664\u6838\u5c0d\u50f1\u4e3b\u5728\u4f9b\u6b3e\u65e5\u5f8c 7 \u500b\u5de5\u4f5c\u65e5\u5167\u767c\u51fa\u7684\u300c\u6bcf\u6708\u4f9b\u6b3e\u7d00\u9304\u300d\u5916\uff0c\u4ea6\u53ef\u76f4\u63a5\u767b\u5165\u6240\u5c6c\u5f37\u7a4d\u91d1\u53d7\u8a17\u4eba\u7684\u7db2\u4e0a\u5e33\u6236\u6216\u67e5\u95b1\u5e74\u5ea6\u6b0a\u76ca\u5831\u8868\uff0c\u78ba\u8a8d\u50f1\u54e1\u53ca\u50f1\u4e3b\u5169\u7b46 5% \u6b3e\u9805\u662f\u5426\u5df2\u5165\u5e33\u3002<\/p>\n<\/div>\n<div style=\"border-top:1px solid #bae6fd;padding:14px 0;border-bottom:1px solid #bae6fd\">\n<h3 style=\"font-size:16px;color:#0284c7;margin:0 0 6px\">\u554f\uff1a\u81ea\u9858\u6027\u4f9b\u6b3e\u662f\u5426\u4eab\u6709\u8207\u5f37\u5236\u6027\u4f9b\u6b3e\u4e00\u6a23\u7684\u6263\u7a05\u512a\u60e0\uff1f<\/h3>\n<p style=\"margin:0;font-size:15px\">\u7b54\uff1a\u53ea\u6709\u5b58\u5165\u5c08\u5c6c\u300c\u53ef\u6263\u7a05\u81ea\u9858\u6027\u4f9b\u6b3e\uff08TVC\uff09\u300d\u5e33\u6236\u7684\u6b3e\u9805\u624d\u4eab\u6709\u984d\u5916\u6bcf\u5e74\u4e0a\u9650 $60,000 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