{"id":20354,"date":"2025-05-19T11:41:38","date_gmt":"2025-05-19T11:41:38","guid":{"rendered":"https:\/\/www.genacct.com\/?p=20354"},"modified":"2026-04-02T03:28:06","modified_gmt":"2026-04-02T03:28:06","slug":"joint-assessment","status":"publish","type":"post","link":"https:\/\/genacct.reboot.com.hk\/en\/joint-assessment\/","title":{"rendered":"\u3010\u5408\u4f75\u5831\u7a05\u3011\u592b\u5a66\u5408\u4f75\u8a55\u7a05\u6709\u4ec0\u9ebc\u597d\u8655? \u5df2\u5a5a\u4eba\u58eb\u586b\u7a05\u8868\u6559\u5b78"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20354\" class=\"elementor elementor-20354\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-014b7c6 myahref elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"014b7c6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bcb41c5\" data-id=\"bcb41c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b2bb50 elementor-widget elementor-widget-text-editor\" data-id=\"0b2bb50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u5408\u4f75\u5831\u7a05\u662f\u5426\u4e00\u5b9a\u53ef\u4ee5\u6173\u7a05? \u6211\u662f\u5426\u9700\u8981\u9078\u64c7\u5408\u4f75\u5831\u7a05\u662f\u5df2\u5a5a\u4eba\u58eb\u5831\u7a05\u7684\u71b1\u9580\u554f\u984c\uff0c\u672c\u6587\u5206\u4eab\u592b\u5a66\u5408\u4f75\u8a55\u7a05\u7684\u597d\u8655\u548c\u8a08\u7b97\u4f8b\u5b50\uff0c\u6559\u5927\u5bb6\u5df2\u5a5a\u4eba\u58eb\u586b\u7a05\u8868\u5b8c\u6574\u6559\u5b78\uff0c\u8b93\u5404\u7d50\u5a5a\u592b\u5a66\u66f4\u4e86\u89e3\u5408\u4f75\u8a55\u7a0e\u548c\u5206\u958b\u8a55\u7a0e\u5206\u5225\u548c\u5229\u5f0a\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3040611 uael-heading-align-left elementor-widget elementor-widget-uael-table-of-contents\" data-id=\"3040611\" data-element_type=\"widget\" data-settings=\"{&quot;separator_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;content_between_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;toc_icon_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;toc_icon_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toc_icon_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_text_align&quot;:&quot;left&quot;,&quot;heading_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 123456789=\"\" data-widget_type=\"uael-table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-toc-main-wrapper content-show\" data-headings=\"h2\" >\r\n\t\t\t<div class=\"uael-toc-wrapper\">\r\n\t\t\t\t<div class=\"uael-toc-header\">\r\n\t\t\t\t\t<span class=\"uael-toc-heading elementor-inline-editing\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\" >\u76ee\u9304<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-toc-switch\" data-hideshow=\"yes\" data-is-collapsible=\"yes\">\r\n\t\t\t\t\t\t\t<span class=\"uael-icon fa\"><\/span>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-separator-parent\">\r\n\t\t\t\t<div class=\"uael-separator\"><\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-toc-toggle-content\">\r\n\t\t\t\t\t<div class=\"uael-toc-content-wrapper\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<ol data-toc-headings=\"headings\" class=\"uael-toc-list\" data-scroll=\"\" ><\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"uael-toc-empty-note\">\r\n\t\t\t\t\t<span>Add a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baf1252 elementor-widget elementor-widget-heading\" data-id=\"baf1252\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5408\u4f75\u5831\u7a05\u662f\u4ec0\u9ebc?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615765f elementor-widget elementor-widget-text-editor\" data-id=\"615765f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u5408\u4f75\u5831\u7a05\u82f1\u6587Joint Assessment\uff0c\u662f\u9999\u6e2f\u7a05\u52d9\u5c40\u5141\u8a31\u5df2\u5a5a\u592b\u5a66\u5c07\u96d9\u65b9\u5728\u540c\u4e00\u8ab2\u7a05\u5e74\u5ea6\u5167\u7684\u6536\u5165\u3001\u514d\u7a05\u984d\u548c\u6263\u6e1b\u5408\u4f75\u7533\u5831\u548c\u8a08\u7b97\u7a05\u6b3e\u7684\u4e00\u7a2e\u5831\u7a05\u65b9\u5f0f\u3002<\/p><p>\u592b\u5a66\u5408\u4f75\u5831\u7a05\u53ef\u8b93\u672a\u5145\u5206\u5229\u7528\u500b\u4eba\u514d\u7a05\u984d\u7684\u4e00\u65b9\uff0c\u900f\u904e\u5408\u4f75\u8a55\u7a05\u65b9\u6cd5\u5206\u4eab\u914d\u5076\u672a\u7528\u76e1\u7684\u514d\u7a05\u984d\uff0c\u4ee5\u6e1b\u5c11\u7d0d\u7a05\u4eba\u548c\u914d\u5076\u7684\u7a05\u6b3e\u3002<\/p><p>\u5ef6\u4f38\u95b1\u8b80: <a href=\"https:\/\/www.genacct.com\/salary-tax\/\" target=\"_blank\" rel=\"noopener\"><strong>\u5e7e\u9322\u4eba\u5de5\u5148\u8981\u4ea4\u7a0e\uff1f\u85aa\u4ff8\u7a05\u8a08\u7b97\u3001\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u3001\u6263\u9664\u514d\u7a05\u984d\u61f6\u4eba\u5305<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e44c4e7 elementor-widget elementor-widget-heading\" data-id=\"e44c4e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5408\u4f75\u8a55\u7a05\u689d\u4ef6<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0849f5f elementor-widget elementor-widget-text-editor\" data-id=\"0849f5f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>\u5df2\u5a5a\u4eba\u58eb;<\/li><li>\u592b\u5a66\u96d9\u65b9\u90fd\u540c\u610f\uff0c\u800c\u4e14\u4e0d\u80fd\u8de8\u5e74\u5ea6\u5ef6\u7e8c;<\/li><li>\u914d\u5076\u96d9\u65b9\u5747\u9808\u5728\u5831\u7a05\u8868\u7c3d\u540d\u78ba\u8a8d;<\/li><li>\u5728\u500b\u4eba\u5831\u7a05\u8868\u9078\u64c7\u7533\u8acb\u5408\u4f75\u8a55\u7a05;<\/li><li>\u5fc5\u9808\u65bc\u8a72\u8ca1\u653f\u5e74\u5ea6\u5df2\u7d50\u5a5a\uff0c\u4f8b\u59822025\/26\u7684\u5831\u7a05\u8868\uff0c\u592b\u5a66\u4e8c\u4eba\u9700\u65bc2026\u5e743\u670831\u65e5\u524d\u5df2\u7d50\u5a5a\u3002\u5982\u7d50\u5a5a\u65e5\u671f\u662f2026\u5e744\u67085\u65e5\uff0c\u53ea\u53ef\u65bc2026\/27\u5e74\u5ea6\u958b\u59cb\u9078\u64c7\u5408\u4f75\u5831\u7a05\u3002<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4517750 elementor-widget elementor-widget-heading\" data-id=\"4517750\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u592b\u5a66\u5408\u4f75\u8a55\u7a05\u6709\u4ec0\u9ebc\u597d\u8655?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f16007 elementor-widget elementor-widget-toggle\" data-id=\"7f16007\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1331\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1331\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u5145\u5206\u5229\u7528\u514d\u7a05\u984d<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1331\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1331\"><p>\u7531\u65bc\u55ae\u8eab\u57fa\u672c\u514d\u7a05\u984d\u662fHK$132,000\/\u4eba\uff0c\u800c\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d\u662fHK$264,000\uff08HK$132,000 X 2\uff09\uff0c\u82e5\u5176\u4e2d\u4e00\u65b9\u6536\u5165\u504f\u4f4e\u800c\u672a\u5145\u5206\u5229\u7528\u500b\u4eba\u514d\u7a05\u984d\uff0c\u53ef\u5c07\u5269\u9918\u7684\u514d\u7a05\u984d\u5ea6\u7528\u65bc\u914d\u5076\uff0c\u53ef\u70ba\u6536\u5165\u8f03\u9ad8\u7684\u53e6\u4e00\u534a\u6173\u7a05\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1332\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1332\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u63d0\u5347\u7a05\u52d9\u6263\u9664\u6548\u76ca<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1332\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1332\"><p>\u500b\u4eba\u9032\u4fee\u958b\u652f\u3001\u4f9b\u990a\u9577\u8005\u3001\u5c45\u6240\u8cb8\u6b3e\u5229\u606f\u3001\u5408\u8cc7\u683c\u5e74\u91d1\u4fdd\u8cbb\u53ca\u53ef\u6263\u7a0e\u5f37\u7a4d\u91d1\u81ea\u9858\u6027\u4f9b\u6b3e\u548c\u8a8d\u53ef\u6148\u5584\u6350\u6b3e\u7684\u7b49\u6263\u9664\u53ef\u5408\u4f75\u6263\u6e1b\uff0c\u4ee5\u6700\u5927\u6548\u76ca\u4ea4\u6700\u5c11\u7a05\u6b3e\u3002<\/p><p>\u5ef6\u4f38\u95b1\u8b80: <a href=\"https:\/\/www.genacct.com\/abolition-offsetting-mpf\/\" target=\"_blank\" rel=\"noopener\">\u5f37\u7a4d\u91d1\u53d6\u6d88\u5c0d\u6c96<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1333\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1333\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u4ee5\u6700\u512a\u60e0\u65b9\u5f0f\u8a55\u7a05<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1333\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1333\"><p>\u53ea\u8981\u9078\u64c7\u4e86\u5df2\u5a5a\u4eba\u58eb\u5408\u4f75\u8a55\u7a05\uff0c\u7d0d\u7a05\u4eba\u53ea\u9700\u8981\u7e73\u4ea4\u4ee5\u6700\u512a\u60e0\u65b9\u6cd5\u8a55\u7a05\u7684\u7a05\u6b3e\uff0c\u539f\u56e0\u662f\u7a05\u52d9\u5c40\u6703\u540c\u6642\u4ee5\u5206\u958b\u5831\u7a05\u548c\u5408\u4f75\u5831\u7a05\u65b9\u6cd5\u8a08\u7b97\u592b\u5a66\u4e8c\u4eba\u7684\u61c9\u7e73\u7a05\u6b3e\uff0c\u4e26\u4ee5\u6700\u4f4e\u7684\u7a05\u6b3e\u51fa<a href=\"https:\/\/www.genacct.com\/demand-note-for-individuals\/\" target=\"_blank\" rel=\"noopener\">\u85aa\u4ff8\u8a55\u7a05\u901a\u77e5\u66f8<\/a>\uff0c\u78ba\u4fdd\u7d0d\u7a05\u4eba\u6b0a\u5229\u4e0d\u53d7\u640d\u5bb3\u3002<\/p><p>\u56e0\u6b64\uff0c\u6211\u5011\u6703\u5efa\u8b70\u5df2\u5a5a\u4eba\u58eb\u9078\u64c7\u592b\u5a66\u4e00\u9f4a\u8a55\u7a05\uff0c\u7121\u9700\u81ea\u5df1\u5de6\u8a08\u53f3\u8a08\uff0c\u7a05\u52d9\u5c40\u6703\u81ea\u52d5\u8a08\u7b97\u548c\u63c0\u9078\u6700\u62b5\u7684\u61c9\u7e73\u7a05\u6b3e\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a919eb elementor-widget elementor-widget-heading\" data-id=\"2a919eb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5df2\u5a5a\u4eba\u58eb\u586b\u7a05\u8868\u6559\u5b78 (\u5408\u4f75\u5831\u7a05)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2b6a88 elementor-widget elementor-widget-text-editor\" data-id=\"b2b6a88\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u5df2\u5a5a\u4eba\u58eb\u5982\u9700\u8981\u7533\u8acb\u5408\u4f75\u5831\u7a05\uff0c\u5fc5\u9808\u505a\u4ee5\u4e0b\u4e09\u500b\u6b65\u9a5f:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8290328 elementor-widget elementor-widget-heading\" data-id=\"8290328\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u6b65\u9a5f\u4e00:  \u586b\u5beb\u914d\u5076\u8cc7\u6599<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9dd8c2 elementor-widget elementor-widget-text-editor\" data-id=\"a9dd8c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u586b\u5beb\u7a05\u8868\u7b2c\u4e00\u9801\u7b2c\u4e00\u90e8\u4efd\u7b2c\u4e00\u9ede\u7684\u914d\u5076\u500b\u4eba\u8cc7\u6599, \u5982\u6c92\u6709\u9999\u6e2f\u8eab\u5206\u8b49, \u9700\u8981\u586b\u5beb\u7b2c\u4e8c\u90e8\u4efd, \u63d0\u4f9b\u914d\u5076\u7684\u570b\u7c4d\u548c\u8b77\u7167\u865f\u78bc\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-367b3b0 elementor-widget elementor-widget-image\" data-id=\"367b3b0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171601.webp\" class=\"attachment-full size-full wp-image-20357\" alt=\"\u5df2\u5a5a\u4eba\u58eb\u5408\u4f75\u5831\u7a05\u586b\u7a05\u8868\u6559\u5b78\u6b65\u9a5f\u4e00: \u586b\u5beb\u500b\u4eba\u5831\u7a05\u8868\u7b2c\u4e00\u9801\u7b2c\u4e00\u90e8\u4efd\u7b2c\u4e00\u9ede\u7684\u914d\u5076\u500b\u4eba\u8cc7\u6599\" srcset=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171601.webp 1080w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171601-300x300.webp 300w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171601-1024x1024.webp 1024w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171601-150x150.webp 150w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171601-768x768.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89cf3fd elementor-widget elementor-widget-heading\" data-id=\"89cf3fd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u6b65\u9a5f\u4e8c: \u5254\u9078\u7533\u8acb\u5408\u4f75\u8a55\u7a05<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd0929c elementor-widget elementor-widget-text-editor\" data-id=\"bd0929c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u7d0d\u7a05\u4eba\u548c\u914d\u5076\u540c\u6642\u5728\u500b\u4eba\u5831\u7a05\u8868BIR60\u7b2c4.4\u90e8\u5206\uff08Box 42\uff09\u6253\u201c\u2713\u201d\u8868\u793a\u540c\u610f;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-950f6df elementor-widget elementor-widget-image\" data-id=\"950f6df\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171624.webp\" class=\"attachment-full size-full wp-image-20358\" alt=\"\u5df2\u5a5a\u4eba\u58eb\u5408\u4f75\u5831\u7a05\u586b\u7a05\u8868\u6559\u5b78\u6b65\u9a5f\u4e8c: \u7d0d\u7a05\u4eba\u548c\u914d\u5076\u540c\u6642\u5728\u500b\u4eba\u5831\u7a05\u8868BIR60\u5254\u9078\u7b2c4.4\u90e8\u5206\uff08Box 42\uff09\u8868\u793a\u540c\u610f\u7533\u8acb\u5408\u4f75\u8a55\u7a05\" srcset=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171624.webp 1080w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171624-300x300.webp 300w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171624-1024x1024.webp 1024w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171624-150x150.webp 150w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171624-768x768.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60d2a50 elementor-widget elementor-widget-heading\" data-id=\"60d2a50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u6b65\u9a5f\u4e09: \u7d0d\u7a05\u4eba\u548c\u914d\u5076\u7c3d\u540d<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3b35a elementor-widget elementor-widget-text-editor\" data-id=\"3d3b35a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u7d0d\u7a05\u4eba\u548c\u914d\u5076\u9700\u65bc\u7a05\u8868\u6700\u5f8c\u4e00\u9801\u53f3\u4e0b\u89d2\uff0c\u7b2c13\u90e8\u4efd\u7c3d\u7f72\u78ba\u8a8d\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-933dbfc elementor-widget elementor-widget-image\" data-id=\"933dbfc\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171630.webp\" class=\"attachment-full size-full wp-image-20359\" alt=\"\u5df2\u5a5a\u4eba\u58eb\u5408\u4f75\u5831\u7a05\u586b\u7a05\u8868\u6559\u5b78\u6b65\u9a5f\u4e09: \u7d0d\u7a05\u4eba\u548c\u914d\u5076\u65bc\u7a05\u8868\u6700\u5f8c\u4e00\u9801\u53f3\u4e0b\u89d2\uff0c\u7b2c13\u90e8\u4efd\u7c3d\u7f72\u78ba\u8a8d\" srcset=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171630.webp 1080w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171630-300x300.webp 300w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171630-1024x1024.webp 1024w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171630-150x150.webp 150w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171630-768x768.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f38f978 elementor-widget elementor-widget-heading\" data-id=\"f38f978\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u7d50\u5a5a\u7b2c\u4e00\u5e74\u5982\u4f55\u7533\u8acb\u5408\u4f75\u5831\u7a05?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-075a78b elementor-widget elementor-widget-text-editor\" data-id=\"075a78b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u65bc\u8ca1\u653f\u5e74\u5ea6\u525b\u7d50\u5a5a\u7684\u7d0d\u7a05\u4eba\u9664\u586b\u5831\u4ee5\u4e0a\u4e09\u500b\u6b65\u9a5f\u5916, \u53e6\u5916\u9700\u8981\u65bcBIR60\u7b2c\u4e00\u9801\u7b2c\u4e00\u90e8\u4efd\u7b2c\u56db\u9ede \u201c\u66f4\u6539\u5a5a\u59fb\u72c0\u6cc1\u201d\u90e8\u4efd, \u586b\u5beb\u751f\u6548\u65e5\u671f\u548c\u586b\u5831 \u201c2 \u5df2\u5a5a\u201d\u3002<\/p><p><strong>\u6ce8\u610f<\/strong><strong>: <\/strong><strong>\u592b\u5a66\u4e8c\u4eba\u90fd\u9700\u8981\u586b\u5beb<\/strong><strong>!!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15747d7 elementor-widget elementor-widget-image\" data-id=\"15747d7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171640.webp\" class=\"attachment-full size-full wp-image-20360\" alt=\"\u7d50\u5a5a\u7b2c\u4e00\u5e74\u7533\u8acb\u5408\u4f75\u5831\u7a05\u65b9\u6cd5: \u65bcBIR60\u7b2c\u4e00\u9801\u7b2c\u4e00\u90e8\u4efd\u7b2c\u56db\u9ede\u66f4\u6539\u5a5a\u59fb\u72c0\u6cc1\u90e8\u4efd, \u586b\u5beb\u751f\u6548\u65e5\u671f\u548c\u586b\u58312 \u5df2\u5a5a\" srcset=\"https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171640.webp 1080w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171640-300x300.webp 300w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171640-1024x1024.webp 1024w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171640-150x150.webp 150w, https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2025\/05\/20250519171640-768x768.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181717d elementor-widget elementor-widget-heading\" data-id=\"181717d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5df2\u5a5a\u4eba\u58eb\u9078\u64c7\u5408\u4f75\u8a55\u7a05\u662f\u5426\u4e00\u5b9a\u53ef\u4ee5\u6173\u7a05\uff1f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd0db0 elementor-widget elementor-widget-text-editor\" data-id=\"5cd0db0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4e0d\u662f\uff0c\u5982\u4e0a\u6587\u6240\u8ff0\uff0c\u7a05\u5c40\u6703\u5408\u4f75\u548c\u5206\u958b\u8a08\u7b97\u7a05\u6b3e\uff0c\u5982\u7d0d\u7a05\u4eba\u548c\u914d\u5076\u4e8c\u4eba\u90fd\u662f\u9ad8\u6536\u5165\u4eba\u58eb\uff0c\u53c8\u6216\u8005\u8a08\u7b97\u984d\u5916\u7a05\u984d\u5bec\u514d\u91d1\u984d\u5f8c\uff0c\u6709\u53ef\u80fd\u5206\u958b\u5831\u7a05\u6703\u6bd4\u8f03\u6173\u7a05\u3002<\/p><p>\u4ee52025\/26\u7a0e\u6b3e\u5bec\u6e1b\u70ba\u4f8b\uff0c\u6bcf\u540d\u7d0d\u7a05\u4eba\u53ef\u4eab HK$3,000\u7a0e\u6b3e\u5bec\u6e1b\uff0c\u592b\u5a66\u4e8c\u4eba\u6bcf\u4eba\u53ef\u6e1b HK$3,000\u7a05\u6b3e\u5373\u4e00\u5c0d\u592b\u5a66 HK$6,000; \u5982\u8a72\u5e74\u5ea6\u9078\u64c7\u5df2\u5a5a\u4eba\u58eb\u9078\u64c7\u5408\u4f75\u5831\u7a05\uff0c\u7d0d\u7a05\u4eba\u548c\u914d\u5076\u5171\u4eab HK$3,000\u7a0e\u52d9\u5bec\u6e1b\uff0c\u6b64\u60c5\u6cc1\u4e0b\u5247\u5206\u958b\u5831\u7a05\u53ef\u80fd\u6703\u8f03\u70ba\u8457\u6578\u3002<\/p><p>\u4e0b\u6587\u6703\u4ee5\u5169\u500b\u4f8b\u5b50\u6bd4\u8f03\u63a1\u7528\u5206\u958b\u8a55\u7a0e\u548c\u5408\u4f75\u8a55\u7a05\u5206\u6790\u7a05\u6b3e\u5206\u5225\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e32886b elementor-widget elementor-widget-heading\" data-id=\"e32886b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5408\u4f75\u5831\u7a05\u4f8b\u5b50<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb7b5c elementor-widget elementor-widget-heading\" data-id=\"1fb7b5c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5df2\u5a5a\u4eba\u58eb\u5408\u4f75\u5831\u7a05\u4f8b\u5b50\u4e00\uff1a\u4e00\u65b9\u6536\u5165\u4f4e\u65bc\u57fa\u672c\u514d\u7a05\u984d\u548c\u80b2\u6709\u5169\u540d\u5b50\u5973<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c13286a elementor-widget elementor-widget-text-editor\" data-id=\"c13286a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u9ec3\u5148\u751f\u548c\u9ec3\u592a\u592a\u7684\u5e74\u85aa\u5206\u5225\u662f HK$ 96,000\u548cHK$ 680,000\u3002\u4ed6\u5011\u80b2\u6709\u5169\u540d\u5b50\uf981\uff0c\u7531\u65bc\u9ec3\u592a\u592a\u6536\u5165\u9ad8\u65bc\u57fa\u672c\u514d\u7a05\u984d\uff0c\u6240\u4ee5\u7531\u9ec3\u592a\u592a\u4f7f\u7528\u5169\u540d\u5b50\uf981\u7684\u514d\u7a0e\u984d\u3002<\/p><p>\u5728\u63a1\u7528\u5408\u4f75\u8a55\u7a05\u8a08\u7b97\u4e0b\uff0c\u592b\u5a66\u4e8c\u4eba\u5171\u5408\u53ea\u9700\u7e73\u4ea4\u7a05\u6b3e HK$ 17,964\uff0c\u9060\u4f4e\u65bc\u9ec3\u592a\u592a\u4f7f\u7528\u5206\u958b\u8a55\u7a05\u9700\u8981\u7e73\u4ea4\u7684\u500b\u4eba\u7a05\u6b3e HK$ 24,900\u3002<\/p><p>\u4e3b\u8981\u539f\u56e0\u662f\u9ec3\u5148\u751f\u5165\u606f\u4f4e\u65bc\u57fa\u672c\u514d\u7a05\u984d\uff0c\u9078\u64c7\u592b\u5a66\u4e00\u8d77\u5831\u8a55\u7a05\uff0c\u9ec3\u592a\u592a\u53ef\u4ee5\u7528\u76e1\u5df2\u5a5a\u4eba\u58eb\u514d\u7a0e\u984d\u3002\u56e0\u6b64\uff0c\u5408\u4f75\u8a55\u7a05\u53ef\u7701\u4e0b HK$ 6,936 \u7684\u7a05\u91d1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc70eb5 elementor-widget elementor-widget-text-editor\" data-id=\"fc70eb5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"divtable\"><table><tbody><tr class=\"header-row\"><th colspan=\"3\">\u4f7f\u7528\u5206\u958b\u8a55\u7a05\u65b9\u5f0f\u8a08\u7b97\u7a05\u6b3e<\/th><th colspan=\"4\">\u4f7f\u7528\u5408\u4f75\u8a55\u7a05\u65b9\u5f0f\u8a08\u7b97\u7a05\u6b3e<\/th><\/tr><tr class=\"sub-header-row\"><td>\u00a0<\/td><td>\u9ec3\u5148\u751f<\/td><td>\u9ec3\u592a\u592a<\/td><td>\u00a0<\/td><td>\u9ec3\u5148\u751f<\/td><td>\u9ec3\u592a\u592a<\/td><td>\u5408\u4f75\u8a55\u7a05<\/td><\/tr><tr class=\"sub-header-row\"><td>\u00a0<\/td><td>\u6e2f\u5e63<\/td><td>\u6e2f\u5e63<\/td><td>\u00a0<\/td><td>\u6e2f\u5e63<\/td><td>\u6e2f\u5e63<\/td><td>\u6e2f\u5e63<\/td><\/tr><tr class=\"data-row\"><td>\u6536\u5165<\/td><td>96,000<\/td><td>680,000<\/td><td>\u6536\u5165<\/td><td>96,000<\/td><td>680,000<\/td><td>\u00a0<\/td><\/tr><tr class=\"data-row\"><td>\u6e1b: MPF<\/td><td>(4,800)<\/td><td>(18,000)<\/td><td>\u6e1b: MPF<\/td><td>(4,800)<\/td><td>(18,000)<\/td><td>\u00a0<\/td><\/tr><tr class=\"data-row\"><td>\u5165\u606f\u6de8\u984d<\/td><td>91,200<\/td><td>662,000<\/td><td>\u5165\u606f\u6de8\u984d<\/td><td>91,200<\/td><td>662,000<\/td><td>753,200<\/td><\/tr><tr class=\"data-row\"><td>\u6e1b: \u500b\u4eba\u514d\u7a05\u984d<\/td><td>(132,000)<\/td><td>(132,000)<\/td><td>\u6e1b: \u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>(264,000)<\/td><\/tr><tr class=\"data-row\"><td>\u6e1b: \u5b50\u5973\u514d\u7a05\u984dX2<\/td><td>N\/A<\/td><td>(260,000)<\/td><td>\u6e1b: \u5b50\u5973\u514d\u7a05\u984dX2<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>(260,000)<\/td><\/tr><tr class=\"data-row\"><td>\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d<\/td><td>N\/A<\/td><td>270,000<\/td><td>\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>229,200<\/td><\/tr><tr class=\"header-row\"><th colspan=\"3\">\u7d2f\u9032\u7a05\u7387\u8a08\u7b97<\/th><th colspan=\"4\">\u7d2f\u9032\u7a05\u7387\u8a08\u7b97<\/th><\/tr><tr class=\"data-row\"><td>\u9996$50,000 x 2%<\/td><td>\u00a0<\/td><td>1,000<\/td><td>\u9996$50,000 x 2%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>1,000<\/td><\/tr><tr class=\"data-row\"><td>\u5176\u5f8c\u7684$50,000 x 6%<\/td><td>\u00a0<\/td><td>3,000<\/td><td>\u5176\u5f8c\u7684$50,000 x 6%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>3,000<\/td><\/tr><tr class=\"data-row\"><td>\u5176\u5f8c$50,000 x 10%<\/td><td>\u00a0<\/td><td>5,000<\/td><td>\u5176\u5f8c$50,000 x 10%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>5,000<\/td><\/tr><tr class=\"data-row\"><td>\u5176\u5f8c\u7684$50,000 x 14%<\/td><td>\u00a0<\/td><td>7,000<\/td><td>\u5176\u5f8c\u7684$50,000 x 14%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>7,000<\/td><\/tr><tr class=\"data-row\"><td>\u9918\u984d$70,000 x 17%<\/td><td>\u00a0<\/td><td>11,900<\/td><td>\u9918\u984d$29,200 x 17%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>4,964<\/td><\/tr><tr class=\"data-row\"><td>2025\/26\u7a05\u6b3e\u5bec\u6e1b<\/td><td>\u00a0<\/td><td>(3,000)<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>(3,000)<\/td><\/tr><tr class=\"data-row\"><td>\u7a05\u6b3e<\/td><td>\u00a0<\/td><td>24,900<\/td><td>\u7a05\u6b3e<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>17,964<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e44c302 elementor-widget elementor-widget-heading\" data-id=\"e44c302\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u592b\u5a66\u5408\u4f75\u5831\u7a05\u4f8b\u5b50\u4e8c\uff1a\u592b\u59bb\u4e8c\u4eba\u6536\u5165\u9ad8\u904e\u57fa\u672c\u514d\u7a05\u984d\u548c\u80b2\u6709\u5169\u540d\u5b50\u5973<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbbbddb elementor-widget elementor-widget-text-editor\" data-id=\"fbbbddb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4f46\u662f\u7576\u592b\u59bb\u4e8c\u4eba\u6536\u5165\u76f8\u82e5\u4e26\u9ad8\u904e\u500b\u4eba\u57fa\u672c\u514d\u7a05\u984d\uff0c\u592b\u5a66\u4e00\u9f4a\u8a55\u7a05\u5c31\u672a\u53ef\u4ee5\u7bc0\u7701\u7a05\u91d1\uff0c\u4ee5\u5289\u5148\u751f\u548c\u5289\u592a\u592a\u70ba\u4f8b\uff0c\u4e8c\u4eba\u7684\u5e74\u85aa\u540c\u6a23\u662f HK$ 500,000\uff0c\u6709\u5169\u540d\u5b50\uf981\u514d\u7a0e\u984d (\u5fc5\u9808\u7531\u5176\u4e2d\u4e00\u4eba\u7533\u7d22\u6240\u6709\u5b50\u5973\u7684\u514d\u7a0e\u984d)\u3002<\/p><p>\u63a1\u7528\u5206\u958b\u8a55\u7a0e\u65b9\u5f0f\u8a08\u7b97\uff0c\u592b\u59bb\u4e8c\u4eba\u5408\u5171\u53ea\u9700\u7e73\u4ea4 HK$ 38,900 \u7a05\u6b3e (38,500 + 400)\uff0c\u6bd4\u63a1\u7528\u5408\u4f75\u8a55\u7a0e\u65b9\u5f0f\u7684 HK$ 53,800\u7a05\u6b3e\uff0c\u5c11\u4ea4 HK$ 14,900\u3002<\/p><p>\u56e0\u6b64\uff0c\u4e0d\u8981\u76f2\u76ee\u8a8d\u70ba\u5408\u4f75\u8a55\u7a0e\u4e00\u5b9a\u6bd4\u5206\u958b\u8a55\u7a0e\u8457\u6578\uff0c\u56e0\u70ba\u6bcf\u500b\u7a05\u52d9\u500b\u6848\u90fd\u6709\u4e0d\u540c\u7684\u7368\u7279\u6027\u548c\u8b8a\u6578\uff0c\u7d0d\u7a05\u4eba\u61c9\u54a8\u8a62\u5c08\u696d\u7a05\u52d9\u9867\u554f\u4ee5\u8a08\u5283\u6700\u5927\u7a05\u52d9\u512a\u60e0\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4830711 elementor-widget elementor-widget-text-editor\" data-id=\"4830711\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"divtable\"><table><tbody><tr class=\"header-row\"><th colspan=\"3\">\u4f7f\u7528\u5206\u958b\u8a55\u7a05\u65b9\u5f0f\u8a08\u7b97\u7a05\u6b3e<\/th><th colspan=\"4\">\u4f7f\u7528\u5408\u4f75\u8a55\u7a05\u65b9\u5f0f\u8a08\u7b97\u7a05\u6b3e<\/th><\/tr><tr class=\"sub-header-row\"><td>\u00a0<\/td><td>\u5289\u5148\u751f<\/td><td>\u5289\u592a\u592a<\/td><td>\u00a0<\/td><td>\u5289\u5148\u751f<\/td><td>\u5289\u592a\u592a<\/td><td>\u5408\u4f75\u8a55\u7a05<\/td><\/tr><tr class=\"sub-header-row\"><td>\u00a0<\/td><td>\u6e2f\u5e63<\/td><td>\u6e2f\u5e63<\/td><td>\u00a0<\/td><td>\u6e2f\u5e63<\/td><td>\u6e2f\u5e63<\/td><td>\u6e2f\u5e63<\/td><\/tr><tr class=\"data-row\"><td>\u5165\u606f<\/td><td>500,000<\/td><td>500,000<\/td><td>\u5165\u606f<\/td><td>500,000<\/td><td>500,000<\/td><td>\u00a0<\/td><\/tr><tr class=\"data-row\"><td>\u6e1b\uff1a\u5f37\u7a4d\u91d1\u4f9b\u6b3e<\/td><td>(18,000)<\/td><td>(18,000)<\/td><td>\u6e1b\uff1a\u5f37\u7a4d\u91d1\u4f9b\u6b3e<\/td><td>(18,000)<\/td><td>(18,000)<\/td><td>\u00a0<\/td><\/tr><tr class=\"data-row\"><td>\u7e3d\u4eba\u606f\u6de8\u984d<\/td><td>482,000<\/td><td>482,000<\/td><td>\u7e3d\u4eba\u606f\u6de8\u984d<\/td><td>482,000<\/td><td>482,000<\/td><td>964,000<\/td><\/tr><tr class=\"data-row\"><td>\u6e1b\uff1a\u57fa\u672c\u514d\u7a05\u984d<\/td><td>(132,000)<\/td><td>(132,000)<\/td><td>\u6e1b\uff1a\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>(264,000)<\/td><\/tr><tr class=\"data-row\"><td>\u6e1b\uff1a\u5b50\u5973\u514d\u7a05\u984dX2<\/td><td>N\/A<\/td><td>(260,000)<\/td><td>\u6e1b\uff1a\u5b50\u5973\u514d\u7a05\u984dX2<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>(260,000)<\/td><\/tr><tr class=\"data-row\"><td>\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d<\/td><td>350,000<\/td><td>90,000<\/td><td>\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>440,000<\/td><\/tr><tr class=\"header-row\"><th colspan=\"3\">\u7d2f\u9032\u7a05\u7387\u8a08\u7b97<\/th><th colspan=\"4\">\u7d2f\u9032\u7a05\u7387\u8a08\u7b97<\/th><\/tr><tr class=\"data-row\"><td>\u9996$50,000 x 2%<\/td><td>1,000<\/td><td>1,000<\/td><td>\u9996$50,000 x 2%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>1,000<\/td><\/tr><tr class=\"data-row\"><td>\u5176\u5f8c\u7684$50,000 x 6%<\/td><td>3,000<\/td><td>40,000<br \/>x 6%<br \/>=2,400<\/td><td>\u5176\u5f8c\u7684$50,000 x 6%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>3,000<\/td><\/tr><tr class=\"data-row\"><td>\u5176\u5f8c$50,000 x 10%<\/td><td>5,000<\/td><td>0<\/td><td>\u5176\u5f8c$50,000 x 10%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>5,000<\/td><\/tr><tr class=\"data-row\"><td>\u5176\u5f8c\u7684$50,000 x 14%<\/td><td>7,000<\/td><td>0<\/td><td>\u5176\u5f8c\u7684$50,000 x 14%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>7,000<\/td><\/tr><tr class=\"data-row\"><td>\u9918\u984dx 17%<\/td><td>25,500<\/td><td>0<\/td><td>\u9918\u984dx 17%<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>40,800<\/td><\/tr><tr class=\"data-row\"><td>2025\/26\u7a05\u6b3e\u5bec\u6e1b<\/td><td>(3,000)<\/td><td>(3,000)<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>(3,000)<\/td><\/tr><tr class=\"data-row\"><td>\u7a05\u6b3e<\/td><td colspan=\"2\">38,900<\/td><!-- \u5408\u5e76\u5289\u5148\u751f\u548c\u5289\u592a\u592a\u7684\u55ae\u5143\u683c --><td>\u7a05\u6b3e<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>53,800<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d674188 elementor-widget elementor-widget-heading\" data-id=\"d674188\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u6ce8\u610f\u4e8b\u9805<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb6676c elementor-widget elementor-widget-toggle\" data-id=\"cb6676c\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2131\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2131\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">1.\u4e0d\u6703\u81ea\u52d5\u5ef6\u4f38<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2131\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2131\"><p>\u5373\u4f7f\u4eca\u5e74\u9078\u64c7\u4e86\u5408\u4f75\u5831\u7a05\u4e0d\u7b49\u65bc\u4e0b\u5e74\u6703\u81ea\u52d5\u4f7f\u7528<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2132\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2132\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> 2. \u6bcf\u5e74\u5254\u9078<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2132\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2132\"><p>\u6bcf\u500b\u8ab2\u7a05\u5e74\u5ea6\u90fd\u9700\u8981\u65bc\u500b\u4eba\u5831\u7a05\u8868\u5254\u9078\u5408\u4f75\u5831\u7a05<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2133\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2133\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">3. \u5fc5\u9808\u96d9\u65b9\u540c\u610f<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2133\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2133\"><p>\u53ea\u6709\u4e00\u65b9\u540c\u610f\/ \u5254\u9078\uff0c\u7a05\u52d9\u5c40\u4e0d\u6703\u627f\u8fa6\u5408\u4f75\u8a55\u7a05<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e6d092 elementor-widget elementor-widget-heading\" data-id=\"5e6d092\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5408\u4f75\u5831\u7a05\u6709\u6c92\u6709\u7f3a\u9ede?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25c00c3 elementor-widget elementor-widget-text-editor\" data-id=\"25c00c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6709\u7684\uff0c\u6700\u5927\u7684\u7f3a\u9ede\u5c31\u662f\u79c1\u96b1\u554f\u984c\uff0c\u56e0\u70ba\u63a1\u7528\u5408\u4f75\u5831\u7a05\uff0c\u85aa\u4ff8\u8a55\u7a05\u901a\u77e5\u66f8\u6703\u6e05\u695a\u5217\u51fa\u592b\u59bb\u4e8c\u4eba\u7684\u6536\u5165\u7e3d\u984d\uff0c\u5982\u4e0d\u60f3\u53e6\u4e00\u534a\u77e5\u9053\u81ea\u5df1\u7684\u6536\u5165\uff0c\u5c31\u4e0d\u8981\u9078\u64c7\u5408\u4f75\u5831\u7a05\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c79fde8 elementor-widget elementor-widget-heading\" data-id=\"c79fde8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5e38\u898b\u554f\u984c<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00a3012 uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"00a3012\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-667' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d\u591a\u5c11?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>\u5df2\u5a5a\u4eba\u58eb\u514d\u7a05\u984d\u984d\u662f HK$264,000\u3002<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">\u540c\u6027\u5a5a\u59fb\u662f\u5426\u53ef\u4ee5\u5408\u4f75\u5831\u7a05?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>\u53ef\u4ee5\uff0c\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c2\u689d\u5c07\u300c\u5a5a\u59fb\u300d\u5b9a\u7fa9\u70ba\u9664\u4e86\u9999\u6e2f\u6cd5\u5f8b\u627f\u8a8d\u7684\u4efb\u4f55\u5a5a\u59fb\u5916\uff0c\u5728\u9999\u6e2f\u4ee5\u5916\u4efb\u4f55\u5730\u65b9\u7531\u5169\u500b\u6709\u884c\u70ba\u80fd\u529b\u7d50\u5a5a\u7684\u4eba\u6309\u7167\u7576\u5730\u6cd5\u5f8b\u800c\u7de0\u7d50\u7684\u5a5a\u59fb\uff0c\u4e0d\u8ad6\u8a72\u5a5a\u59fb\u662f\u5426\u7372\u9999\u6e2f\u6cd5\u5f8b\u627f\u8a8d\u3002\u56e0\u6b64\u540c\u6027\u5a5a\u59fb\u662f\u4ea6\u53ef\u9078\u64c7\u5408\u4f75\u5831\u7a05\u3002<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-1ba5d8b\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-1ba5d8b uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">BIR50E\u8868\u683c\u662f\u4ec0\u9ebc?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>\u82e5\u7d0d\u7a05\u4eba\u672a\u4e3b\u52d5\u9078\u53d6\u5408\u4f75\u8a55\u7a05\uff0c\u4f46\u7a05\u52d9\u5c40\u5728\u8a55\u7a05\u5f8c\u767c\u73fe\u5408\u4f75\u66f4\u512a\u60e0\uff0c\u6703\u767c\u51faBIR50E\u8868\u683c\u9080\u8acb\u7d0d\u7a0e\u4eba\u53ca\u5176\u914d\u5076\u4e8c\u4eba\u4f5c\u51fa\u9078\u64c7\u3002<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-0a85989\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-0a85989 uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">\u5408\u4f75\u8a55\u7a05\u5831\u932f\u7a05\u61c9\u600e\u6a23\u8fa6?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>\u53ef\u4ee5\u56e0\u61c9\u4e0d\u540c\u7684\u5831\u932f\u7a05\u6216\u6f0f\u5831\u7a05\u539f\u56e0\uff0c\u586b\u5831\u8868\u683c\u5411\u7a05\u52d9\u5c40\u7533\u8acb\u4fee\u6b63\uff0c\u8a73\u60c5\u53ef\u53c3\u8003\u53e6\u5916\u4e00\u7bc7\u6587\u7ae0: <a href=\"https:\/\/www.genacct.com\/amend-tax-assessment\/\" target=\"_blank\" rel=\"noopener\">\u3010\u5831\u932f\u7a05\u3011\u5831\u7a05\u8868\u6f0f\u5831\u7a05\u600e\u6a23\u66f4\u6b63?\u4fee\u8a02\u8a55\u7a05\u6559\u5b78<\/a>\u3002<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-701f265 elementor-widget elementor-widget-html\" data-id=\"701f265\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/Ue4BWWPE_6g?si=vqIG1eoriFnDAFQU\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-043ab7a elementor-widget elementor-widget-heading\" data-id=\"043ab7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u7e3d\u7d50<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb11cdd elementor-widget elementor-widget-text-editor\" data-id=\"eb11cdd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u592b\u59bb\u5408\u4f75\u5831\u7a05\u53ef\u5c07\u96d9\u65b9\u7684\u514d\u7a05\u984d\u8207\u5404\u9805\u6263\u9664\u96c6\u4e2d\u8a08\u7b97\uff0c\u4e26\u7531\u7a05\u52d9\u5c40\u540c\u6642\u6bd4\u8f03\u5408\u4f75\u8207\u5206\u958b\u5169\u7a2e\u8a55\u7a05\u65b9\u5f0f\u7684\u7a05\u984d\uff0c\u4ee5\u6700\u512a\u60e0\u7d50\u679c\u767c\u51fa\u8a55\u7a05\u901a\u77e5\uff1b\u4f46\u6bcf\u500b\u8ab2\u7a05\u5e74\u5ea6\u5747\u9808\u7d93\u96d9\u65b9\u6cd5\u5b9a\u7c3d\u7f72\u4e26\u4e3b\u52d5\u7533\u8acb\uff0c\u4e14\u7576\u96d9\u65b9\u6536\u5165\u7686\u9ad8\u4e14\u76f8\u8fd1\u6216\u91cd\u8996\u96b1\u79c1\u6642\uff0c\u5206\u958b\u8a55\u7a05\u53cd\u800c\u53ef\u80fd\u66f4\u5177\u512a\u52e2\u3002\u7d0d\u7a05\u4eba\u548c\u914d\u5076\u61c9\u8996\u4e4e\u6536\u5165\u3001\u514d\u7a05\u984d\u3001\u6263\u9664\u9805\u76ee\u53ca\u96b1\u79c1\u8003\u91cf\uff0c\u9748\u6d3b\u9078\u64c7\u5408\u4f75\u6216\u5206\u958b\u8a55\u7a05\uff0c\u9054\u81f4\u6700\u4f73\u85aa\u4ff8\u7a05\u7a05\u52d9\u5b89\u6392\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-235e8fa elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"235e8fa\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=\u5c07\u8ecd\u6703\u8a08\uff0c\u60a8\u597d\uff01\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u7acb\u5373\u67e5\u8a62<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91b3897 elementor-widget elementor-widget-text-editor\" data-id=\"91b3897\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\u5c07\u8ecd\u6703\u8a08\u6210\u7acb\u8d85\u904e20\u5e74\uff0c\u63d0\u4f9b<strong>\u500b\u4eba\u5831\u7a05\u6216\u516c\u53f8\u5831\u7a05<\/strong>\u670d\u52d9\uff0c\u4fe1\u8a17\u6216\u516c\u53f8\u670d\u52d9\u63d0\u4f9b\u8005\u724c\u7167\u7de8\u865f\uff1aTC002940\uff0c\u5982\u5c0d<strong>\u5408\u4f75\u5831\u7a05<\/strong>\u6709\u4efb\u4f55\u554f\u984c\uff0c\u6211\u5011\u7684\u5c08\u696d\u5ba2\u6236\u670d\u52d9\u7d93\u7406\u53ef\u63d0\u4f9b\u514d\u8cbb\u521d\u6b65<strong>\u5831\u7a05<\/strong>\u67e5\u8a62\u5354\u52a9\u3002\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-508fbd7 elementor-widget elementor-widget-text-editor\" data-id=\"508fbd7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p>\u5ef6\u4f38\u95b1\u8b80\uff1a<\/p><p><a href=\"https:\/\/www.genacct.com\/etax\/\" target=\"_blank\" rel=\"noopener\">\u7a05\u52d9\u6613\u5e33\u6236\u7533\u8acb\u53ca\u555f\u52d5\u6559\u5b78 | eTAX\u5fd8\u8a18\u901a\u884c\u5bc6\u78bc \/\u7a05\u52d9\u7de8\u865f\u89e3\u6c7a\u8fa6\u6cd5<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/provisional-tax\/\" target=\"_blank\" rel=\"noopener\">\u9999\u6e2f\u66ab\u7e73\u7a0e\u6307\u5357\uff1a\u8a08\u7b97\u65b9\u6cd5\u3001\u7db2\u4e0a\u7533\u8acb\u7de9\u7e73\u3001IR1121\u6d41\u7a0b\u53ca\u689d\u4ef6\u8a73\u89e3<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/tax-assessment-objection\/\" target=\"_blank\" rel=\"noopener\">\u3010\u53cd\u5c0d\u8a55\u7a05\u3011\u8a08\u932f\u7a05\u4e0a\u8a34\u53ef\u4ee5\u55ce\uff1f\u4ec0\u9ebc\u7406\u7531\u53ef\u7533\u8acb\u53cd\u5c0d\u8a55\u7a05\uff1f\u53cd\u5c0d\u8a55\u7a05\u671f\u9650\u53ca\u6559\u5b78|\u85aa\u4ff8\u8a55\u7a05\u901a\u77e5\u66f8<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/tax-deadline\/\" target=\"_blank\" rel=\"noopener\">\u5e7e\u6642\u6536\u7a05\u8868\uff1f\u5831\u7a05\u6708\u4efd\u3001\u500b\u4eba\/\u516c\u53f8\u5831\u7a05\u3001\u7a05\u52d9\u5ef6\u671f\u61f6\u4eba\u5305<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cca0f71 elementor-widget elementor-widget-text-editor\" data-id=\"cca0f71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"break-word\"><p>\u8cc7\u6599\u4f86\u6e90:<\/p><p>1. \u5408\u4f75\u8a55\u7a0e\u4ee5\u53ca\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a0e<br \/>https:\/\/www.ird.gov.hk\/chi\/pdf\/ind_jac.pdf<br \/>2. \u5df2\u5a5a\u4eba\u58eb\u53ca\u914d\u5076\u5206\u958b\u8a55\u7a0e\u6216\u5408\u4f75\u8a55\u7a0e<br \/>https:\/\/www.gov.hk\/tc\/residents\/taxes\/salaries\/salariestax\/jointassessment.htm<br \/>3.\u586b\u5beb\u500b\u5225\u4eba\u58eb\u5831\u7a0e\u8868<br \/>https:\/\/www.ird.gov.hk\/chi\/faq\/ctr.htm<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c2192ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2192ec\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11305b9\" data-id=\"11305b9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-016409a uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"016409a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u6709\u95dc\u300a\u5408\u4f75\u5831\u7a05\u8868\u300b\u554f\u984c<br>\u5c07\u8ecd\u6703\u8a08\u63d0\u4f9b\u514d\u8cbb\u8aee\u8a62<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2c4836 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"a2c4836\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d17491 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"2d17491\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"20354\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"2d17491\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\u3010\u5408\u4f75\u5831\u7a05\u3011\u592b\u5a66\u5408\u4f75\u8a55\u7a05\u6709\u4ec0\u9ebc\u597d\u8655? \u5df2\u5a5a\u4eba\u58eb\u586b\u7a05\u8868\u6559\u5b78\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"20354\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u5ba2\u6236\u540d\u7a31\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u516c\u53f8\u540d\u7a31 (\u5982\u6709)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u7a31\u547c\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u5148\u751f\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">\u5148\u751f<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u592a\u592a\" id=\"form-field-field_1d1b960-1\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-1\">\u592a\u592a<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"\u5c0f\u59d0\" id=\"form-field-field_1d1b960-2\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-2\">\u5c0f\u59d0<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u96fb\u90f5\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u806f\u7d61\u96fb\u8a71\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t\u67e5\u8a62\u4e8b\u9805\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"\u5408\u4f75\u5831\u7a05\u8868\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u7acb\u5373\u9001\u51fa<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"uae-toc-hide-heading\">\u4f60\u9700\u8981\u4e86\u89e3\u5c07\u8ecd\u6703\u8a08\u7684\u5c08\u696d\u670d\u52d9\u55ce?<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fcb9da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fcb9da\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2726f57\" data-id=\"2726f57\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b411cff elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"b411cff\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2024\/03\/\u5831\u7a05\u670d\u52d9.webp);\" role=\"img\" aria-label=\"\u300c\u50f1\u4e3b\u5831\u7a05\u8868\u300dBIR56A\u548cIR56B\u5206\u5225\uff1f\u6559\u4f60\u58312024\u6700\u65b0\u586b\u8868\u9700\u77e5\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/taxation\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\u5831\u7a05\u670d\u52d9\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2ef8ad7\" data-id=\"2ef8ad7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9311981 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"9311981\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2024\/03\/\u6703\u8a08\u670d\u52d9.webp);\" role=\"img\" aria-label=\"\u6703\u8a08\u53ca\u5be9\u8a08\u670d\u52d9\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/auditing\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\u6703\u8a08\u670d\u52d9\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-33041f1\" data-id=\"33041f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-705595a elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"705595a\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/genacct.reboot.com.hk\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"\u958b\u516c\u53f8\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/set-up-limited-company\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\u958b\u516c\u53f8\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b00ce68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00ce68\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3487fd2\" data-id=\"3487fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624343c elementor-widget elementor-widget-heading\" data-id=\"624343c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\u6709\u95dc\u300a\u5408\u4f75\u5831\u7a05\u514d\u7a05\u984d\u300b\u554f\u984c<br>\u5c07\u8ecd\u6703\u8a08\u63d0\u4f9b\u514d\u8cbb\u8aee\u8a62<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050ccaa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"050ccaa\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u96fb\u8a71\uff1a(852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=\u5c07\u8ecd\u6703\u8a08\uff0c\u60a8\u597d\uff01\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 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elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"b55c55a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=\u5c07\u8ecd\u6703\u8a08\uff0c\u60a8\u597d\uff01\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u806f\u7d61\u6211\u5011<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-943c3c4 elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"943c3c4\" 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