{"id":13,"date":"2026-05-12T19:59:39","date_gmt":"2026-05-12T11:59:39","guid":{"rendered":"https:\/\/shiyao.ltd\/hongkong\/crs-hong-kong-tax-resident-china\/"},"modified":"2026-05-12T19:59:39","modified_gmt":"2026-05-12T11:59:39","slug":"crs-hong-kong-tax-resident-china","status":"publish","type":"post","link":"https:\/\/shiyao.ltd\/hongkong\/crs-hong-kong-tax-resident-china\/","title":{"rendered":"\u6301\u9999\u6e2f\u8eab\u4efd\u5185\u5730\u5de5\u4f5c\uff0cCRS\u4f1a\u4ea4\u6362\u8d44\u4ea7\u5417\uff1f"},"content":{"rendered":"<p>\u6301\u9999\u6e2f\u8eab\u4efd\u5728\u5185\u5730\u5de5\u4f5c\uff0c\u4f60\u7684\u9999\u6e2f\u8d44\u4ea7\u4fe1\u606f\u4f1a\u88abCRS\u4ea4\u6362\u7ed9\u5185\u5730\u7a0e\u52a1\u5c40\u2014\u2014\u524d\u63d0\u662f\u4f60\u88ab\u8ba4\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u3002\u5173\u952e\u4e0d\u770b\u4f60\u62ff\u4ec0\u4e48\u8bc1\u4ef6\uff0c\u800c\u770b\u4f60\u5728\u54ea\u4f4f\u3001\u4f4f\u591a\u4e45\u3002<\/p>\n<h2>\u4e24\u5730\u7a0e\u52a1\u5c45\u6c11\u600e\u4e48\u8ba4\u5b9a\uff1f183\u5929\u600e\u4e48\u7b97\uff1f<\/h2>\n<p>\u5185\u5730\uff1a\u6709\u4f4f\u6240\uff08\u8d2d\u623f\u3001\u5bb6\u5ead\u5e38\u9a7b\uff09\u6216\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u7d2f\u8ba1\u5c45\u4f4f\u6ee1183\u5929\uff0c\u5373\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u3002\u9999\u6e2f\uff1a\u8bfe\u7a0e\u5e74\u5ea6\uff084\u67081\u65e5\u81f3\u6b21\u5e743\u670831\u65e5\uff09\u5185\u5c45\u4f4f\u2265180\u5929\uff0c\u6216\u8fde\u7eed\u4e24\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5408\u8ba1\u2265300\u5929\u3002\u6ce8\u610f\uff0c\u8de8\u5e74\u5929\u6570\u4e0d\u80fd\u5408\u5e76\uff0c\u6bd4\u59822025\u5e743\u6708\u4f4f100\u5929\u30012026\u5e743\u6708\u4f4f100\u5929\uff0c\u5206\u5c5e\u4e24\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\uff0c\u5404\u7b97\u5404\u7684\u3002<\/p>\n<h2>\u62ff\u9999\u6e2f\u6c38\u5c45\u4f46\u5185\u5730\u6237\u53e3\u6ca1\u6ce8\u9500\uff0c\u7b97\u54ea\u8fb9\uff1f<\/h2>\n<p>\u7efc\u5408\u5224\u5b9a\u3002\u957f\u671f\u4f4f\u9999\u6e2f\uff08\u8d85183\u5929\uff09\u3001\u5185\u5730\u4ec5\u77ed\u671f\u63a2\u4eb2\uff08\u4e0d\u8d85180\u5929\uff09\uff0c\u4e14\u80fd\u63d0\u4f9b\u9999\u6e2f\u4f4f\u6240\u8bc1\u660e\u3001\u6c34\u7535\u8d26\u5355\u3001\u5de5\u4f5c\u5408\u540c\u7b49\uff0c\u57fa\u672c\u8ba4\u5b9a\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u3002\u4f46\u82e5\u5185\u5730\u6709\u6c38\u4e45\u6027\u4f4f\u6240\u4e14\u7f3a\u4e4f\u9999\u6e2f\u751f\u6d3b\u8bc1\u636e\uff0c\u4f1a\u88ab\u5224\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u3002\u6848\u4f8b\u663e\u793a\uff0c\u4e00\u4f4d\u9999\u6e2f\u6c38\u5c45\u56e0\u65e0\u6cd5\u63d0\u4f9b\u9999\u6e2f\u56fa\u5b9a\u4f4f\u6240\u8bc1\u660e\uff0c\u88ab\u5185\u5730\u7a0e\u52a1\u5c40\u6309\u201c\u52a0\u6bd4\u89c4\u5219\u201d\u8ba4\u5b9a\u4e3a\u5185\u5730\u5c45\u6c11\uff0c\u9700\u5c31\u9999\u6e2f\u6536\u5165\u5728\u5185\u5730\u8865\u7a0e\u3002<\/p>\n<blockquote><p>\u201c\u7a0e\u52a1\u5c45\u6c11\u8ba4\u5b9a\u4ee5\u5b9e\u9645\u5c45\u4f4f\u65f6\u95f4\u3001\u7ecf\u6d4e\u5229\u76ca\u4e2d\u5fc3\u3001\u5bb6\u5ead\u91cd\u5fc3\u4e3a\u6838\u5fc3\uff0c\u800c\u975e\u56fd\u7c4d\u3002\u201d\u2014\u2014\u5317\u4eac\u660e\u7a0e\u5f8b\u5e08\u4e8b\u52a1\u6240\u7814\u7a76\u4e2d\u5fc3<\/p><\/blockquote>\n<h2>CRS 2.0\u65b0\u89c4\u4e0b\uff0c\u53cc\u91cd\u8eab\u4efd\u80fd\u9009\u53ea\u5411\u4e00\u5730\u7533\u62a5\u5417\uff1f<\/h2>\n<p>\u4e0d\u80fd\u3002\u8fc7\u53bb\u90e8\u5206\u53cc\u91cd\u8eab\u4efd\u8005\u53ef\u9009\u62e9\u5411\u4e00\u5730\u62a5\u9001\uff0cCRS 2.0\u5df2\u5835\u4e0a\u8fd9\u4e2a\u6f0f\u6d1e\u3002\u4e24\u5730\u540c\u6b65\u7533\u62a5\u6210\u4e3a\u65b0\u5e38\u6001\u3002\u5982\u679c\u4f60\u7684\u8d26\u6237\u4fe1\u606f\u540c\u65f6\u88ab\u9999\u6e2f\u548c\u5185\u5730\u7a0e\u52a1\u5c40\u83b7\u5f97\uff0c\u4e0d\u4e00\u81f4\u7684\u6570\u636e\u4f1a\u76f4\u63a5\u89e6\u53d1\u7a3d\u67e5\u3002<\/p>\n<h2>\u9999\u6e2f\u7684\u5b58\u6b3e\u3001\u80a1\u7968\u3001\u4fdd\u5355\u4f1a\u4e0d\u4f1a\u88ab\u4ea4\u6362\uff1f<\/h2>\n<p>\u4f1a\u3002CRS\u8986\u76d6\u94f6\u884c\u8d26\u6237\u4f59\u989d\u53ca\u4ea4\u6613\u8bb0\u5f55\u3001\u80a1\u7968\u57fa\u91d1\u3001\u4fdd\u9669\u73b0\u91d1\u4ef7\u503c\u53ca\u7ea2\u5229\u30022028\u5e74\u8d77\u52a0\u5bc6\u8d44\u4ea7\u4e5f\u5c06\u7eb3\u5165\u3002\u4e0d\u76f4\u63a5\u4ea4\u6362\u7684\u4ec5\u9650\u5b9e\u7269\u8d44\u4ea7\uff08\u623f\u4ea7\u3001\u73e0\u5b9d\uff09\u548c\u975e\u91d1\u878d\u8d44\u4ea7\uff08\u73b0\u91d1\u3001\u672a\u4e0a\u5e02\u80a1\u6743\uff09\u3002<\/p>\n<p>\u503c\u5f97\u5173\u6ce8\u7684\u662f\uff0c\u4e00\u4f4d\u9ad8\u624d\u901a\u5ba2\u6237\u56e0\u5c06\u6df1\u6e2f\u5f80\u8fd4\u5f53\u5929\u7b97\u6210\u9999\u6e2f\u5c45\u4f4f\u5929\u6570\uff0c\u5b9e\u9645\u5185\u5730\u5c45\u4f4f\u8d85183\u5929\u88ab\u5224\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\uff0c\u8865\u7f34\u7a0e\u6b3e\u53ca\u6ede\u7eb3\u91d112\u4e07\u5143\u3002\u53e6\u6709\u4e00\u4f4d\u65b0\u8d44\u672c\u6295\u8d44\u8005\u56e0\u672a\u7559\u5b58\u9999\u6e2f\u751f\u6d3b\u51ed\u8bc1\uff0c\u88ab\u8981\u6c42\u8865\u7a0e\u8fd1700\u4e07\u5143\u3002<\/p>\n<h2>\u7ecf\u5e38\u5f80\u8fd4\u4e24\u5730\uff0c\u600e\u4e48\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u6216\u8bef\u5224\u8eab\u4efd\uff1f<\/h2>\n<p>\u6838\u5fc3\u505a\u4e09\u4ef6\u4e8b\uff1a\u4e00\u662f\u51c6\u786e\u8bb0\u5f55\u6bcf\u5929\u51fa\u5165\u5883\u65f6\u95f4\uff0c\u4fdd\u7559\u51ed\u8bc1\uff1b\u4e8c\u662f\u79ef\u7d2f\u9999\u6e2f\u751f\u6d3b\u75d5\u8ff9\u2014\u2014\u4f4f\u6240\u5408\u540c\u3001\u6c34\u7535\u8d26\u5355\u3001\u94f6\u884c\u6d41\u6c34\u3001\u5b50\u5973\u5c31\u8bfb\u8bc1\u660e\uff1b\u4e09\u662f\u5411\u9999\u6e2f\u7a0e\u52a1\u5c40\u7533\u8bf7\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u3002\u82e5\u5df2\u88ab\u4e24\u5730\u540c\u65f6\u5f81\u7a0e\uff0c\u53ef\u4f9d\u636e\u300a\u5185\u5730\u548c\u9999\u6e2f\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u5b89\u6392\u300b\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\uff0c\u4f46\u524d\u63d0\u662f\u4f60\u6709\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8d44\u683c\u3002<\/p>\n<p>\u5185\u5730\u8fd8\u6709\u4e00\u4e2a\u201c\u516d\u5e74\u89c4\u5219\u201d\uff1a\u65e0\u4f4f\u6240\u4e2a\u4eba\u5728\u5883\u5185\u5c45\u4f4f\u6ee1183\u5929\u4f46\u8fde\u7eed\u4e0d\u6ee1\u516d\u5e74\uff0c\u7ecf\u5907\u6848\u540e\u53ef\u514d\u5f81\u5883\u5916\u6240\u5f97\u4e2a\u7a0e\u3002\u81ea2019\u5e74\u8d77\u7b97\uff0c2025\u5e74\u6b63\u597d\u662f\u7b2c\u516d\u5e74\uff0c\u9700\u8981\u7279\u522b\u5173\u6ce8\u3002<\/p>\n<p>CRS 2.0\u5df2\u8fdb\u5165\u7acb\u6cd5\u9636\u6bb5\uff0c2026\u5e74\u9999\u6e2f\u63d0\u4ea4\u6761\u4f8b\u8349\u6848\uff0c2027\u5e74\u751f\u6548\uff0c2028-2029\u5e74\u5168\u9762\u5b9e\u65bd\u3002\u79bb\u5cb8\u67b6\u6784\u7a7f\u900f\u81f3\u5b9e\u9645\u63a7\u5236\u4eba\uff0c\u52a0\u5bc6\u8d44\u4ea7\u7eb3\u5165\u5f3a\u5236\u62a5\u544a\u3002\u73b0\u5728\u4e0d\u68b3\u7406\u8d44\u4ea7\u548c\u8eab\u4efd\uff0c\u672a\u6765\u88ab\u52a8\u7a3d\u67e5\u7684\u6210\u672c\u8fdc\u9ad8\u4e8e\u4e3b\u52a8\u5408\u89c4\u3002<\/p>\n<p><!-- 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=\"https:\/\/m.iyuanyang.com\/news\/hongkong\/15222.html\" target=\"_blank\" rel=\"noopener nofollow\">\u8b66\u60d5\uff01\u6301\u9999\u6e2f\u8eab\u4efd\u2260\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff082026\u65b0\u653f\u843d\u5730\uff0c\u96443\u4e2a\u771f\u5b9e\u6848\u4f8b+\u907f\u5751\u6307\u5357\uff09-\u8fdc\u9633\u79fb\u6c11\u516c\u53f8<\/a><\/li>\n<li><a href=\"https:\/\/www.stcn.com\/article\/detail\/3746644.html\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2fCRS2.0\u8fdb\u5165\u7acb\u6cd5\u9636\u6bb5\uff0c\u79bb\u5cb8\u67b6\u6784\u3001\u4e24\u5730\u8eab\u4efd\u907f\u7a0e\u884c\u4e0d\u901a\u4e86<\/a><\/li>\n<li><a href=\"https:\/\/www.bayarea.gov.hk\/filemanager\/tc\/share\/pdf\/Tax_arrangement.pdf\" target=\"_blank\" rel=\"noopener nofollow\">[PDF] \u6e2f\u4eba\u5728\u5167\u5730\u767c\u5c55\u7684\u7a05\u52d9\u5b89\u6392<\/a><\/li>\n<li><a href=\"https:\/\/www.minterpku.com\/publications\/news\/2041461559921876994.html\" target=\"_blank\" rel=\"noopener nofollow\">CRS 2.0\u5168\u7403\u843d\u5730\u4e0e\u9999\u6e2f\u65b0\u89c4\u6df1\u5ea6\u89e3\u6790\uff1a\u8de8\u5883\u8d44\u4ea7\u5408\u89c4\u8fdb\u5165\u201c\u5168\u7a7f\u900f\u201d\u65f6\u4ee3<\/a><\/li>\n<li><a href=\"https:\/\/hao.cnyes.com\/post\/241408\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2f\u7a81\u767c\uff01CRS2.0\u4f86\u4e86\uff0c\u53c8\u66f4\u65b0\u8981\u6c42\u4e86\uff0c\u4f60\u7684\u5883\u5916\u8eab\u4efd\u8207\u8cc7\u7522\u9084\u597d\u55ce\uff1f | \u6e2f\u80a1 | \u9245\u4ea8\u865f | Anue\u9245\u4ea8<\/a><\/li>\n<li><a href=\"https:\/\/citylinkers.com.hk\/tc\/blog_tc\/%E8%A9%B3%E8%A7%A3%E9%A6%99%E6%B8%AF%E4%BA%BA%E5%85%A7%E5%9C%B0%E5%B7%A5%E4%BD%9C%E5%A6%82%E4%BD%95%E4%BA%A4%E7%A8%8E%EF%BC%8C%E4%B8%80%E6%96%87%E7%9D%87%E6%B8%85%E6%B3%A8%E6%84%8F%E4%BA%8B%E9%A0%85\/\" target=\"_blank\" rel=\"noopener 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