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shiyao-sources-START --><\/p>\n<div class=\"shiyao-sources\" style=\"margin:40px 0 20px;padding:20px 24px;background:#f7f4ed;border-left:3px solid #8B7355;border-radius:4px;font-size:14px;line-height:1.8\">\n<h3 style=\"margin:0 0 12px;font-size:16px;font-weight:600;color:#3A352F;letter-spacing:.05em\">\u4fe1\u606f\u6765\u6e90<\/h3>\n<p style=\"margin:0 0 10px;color:#666;font-size:13px\">\u672c\u6587\u6574\u7406\u81ea\u4ee5\u4e0b\u516c\u5f00\u6750\u6599\uff1a<\/p>\n<ul style=\"margin:0 0 14px;padding-left:20px;color:#3A352F\">\n<li><a href=\"http:\/\/www.locpg.gov.cn\/jsdt\/2019-03\/16\/c_1210102354.htm\" target=\"_blank\" rel=\"noopener nofollow\">\u4e24\u90e8\u95e8\u6709\u5173\u8d1f\u8d23\u4eba\u5c31\u4e2a\u4eba\u6240\u5f97\u7a0e183\u5929\u5c45\u4f4f\u65f6\u95f4\u5224\u5b9a\u6807\u51c6\u7b54\u8bb0\u8005\u95ee<\/a><\/li>\n<li><a href=\"https:\/\/www.kingandwood.com\/cn\/zh\/insights\/latest-thinking\/family-wealth-and-tax-management-determination-of-tax-residency-in-chinese-mainland-and-hongkong-rules-evolution-and-latest-cases.html\" target=\"_blank\" rel=\"noopener nofollow\">\u5bb6\u65cf\u8d22\u5bcc\u7ba1\u7406\u7a0e\u52a1\u7cfb\u5217\uff08\u4e00\uff09\uff1a\u4e2d\u56fd\u5185\u5730\u4e0e\u9999\u6e2f\u7a0e\u6536\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u2014\u2014\u89c4\u5219\u6f14\u8fdb\u4e0e\u6700\u65b0\u6848\u4f8b\u89e3\u6790 &#8211; \u91d1\u675c\u5f8b\u5e08\u4e8b\u52a1\u6240<\/a><\/li>\n<li><a href=\"http:\/\/fcouncil.com\/index.php\/Home\/Advice\/hotdetail\/ID\/4428\" target=\"_blank\" rel=\"noopener nofollow\">China Finance Executive Council<\/a><\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/ppr\/archives\/031211c1.htm\" target=\"_blank\" rel=\"noopener nofollow\">\u7a05\u52d9\u5c40 : \u65b0\u805e\u7a3f<\/a><\/li>\n<li><a href=\"https:\/\/www.pwchk.com\/en\/hk-tax-news\/2026q1\/hongkongtax-news-jan2026-1-chi.pdf\" target=\"_blank\" rel=\"noopener nofollow\">[PDF] \u9999\u6e2f\u5730\u533a\u5398\u6e05\u4e0e\u4e2d\u56fd\u5185\u5730\u7684\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u5b89\u6392\u4e0b\u7684\u4e2a\u4eba\u7a0e\u52a1 &#8230;<\/a><\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/dta_2006.htm\" target=\"_blank\" rel=\"noopener nofollow\">\u96d9\u91cd\u8ab2\u7a0e\u5bec\u514d\u53ca\u8cc7\u6599\u4ea4\u63db\u5b89\u6392<\/a><\/li>\n<li><a href=\"https:\/\/www.clic.org.hk\/zh\/topics\/taxation\/arrangement_between_mainland_china_and_hongkong\" target=\"_blank\" rel=\"noopener nofollow\">\u4e2d\u570b\u5167\u5730\u8207\u9999\u6e2f\u8a02\u7acb\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7684\u5b89\u6392 | Community Legal Information Centre (CLIC)<\/a><\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/chs\/pdf\/pam68s.pdf\" target=\"_blank\" rel=\"noopener 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