{"id":336,"date":"2026-10-02T09:08:38","date_gmt":"2026-10-02T01:08:38","guid":{"rendered":"https:\/\/shiyao.ltd\/hongkong\/hk-tax-resident-183-day-rule-exceptions\/"},"modified":"2026-10-02T09:08:38","modified_gmt":"2026-10-02T01:08:38","slug":"hk-tax-resident-183-day-rule-exceptions","status":"publish","type":"post","link":"https:\/\/shiyao.ltd\/hongkong\/hk-tax-resident-183-day-rule-exceptions\/","title":{"rendered":"\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11183\u5929\u89c4\u5219\uff1a\u5e38\u9a7b\u5185\u5730\u5de5\u4f5c\u5230\u5e95\u7b97\u54ea\u8fb9"},"content":{"rendered":"<p>\u6301\u9999\u6e2f\u8eab\u4efd\u4f46\u5e38\u9a7b\u5185\u5730\u5de5\u4f5c\uff0c\u901a\u5e38\u4ecd\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\uff0c\u9700\u6309\u5185\u5730\u89c4\u5219\u7533\u62a5\u5e76\u53ef\u80fd\u8865\u7a0e\u3002\u539f\u56e0\u5728\u4e8e\u9999\u6e2f\u4e0e\u5185\u5730\u662f\u4e24\u5957\u72ec\u7acb\u6807\u51c6\uff1a\u9999\u6e2f\u770b\u901a\u5e38\u5c45\u4f4f\u6216180\/300\u5929\uff0c\u5185\u5730\u770b\u4f4f\u6240\u6216183\u5929\uff0c\u4e24\u8005\u4e0d\u53ef\u6df7\u7528\u3002\u53ea\u6709\u540c\u65f6\u88ab\u4e24\u8fb9\u8ba4\u5b9a\u4e3a\u5c45\u6c11\u65f6\uff0c\u624d\u8fdb\u5165\u300a\u5185\u5730\u548c\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u6f0f\u7a0e\u7684\u5b89\u6392\u300b\u7b2c\u56db\u6761\u7684\u52a0\u6bd4\u89c4\u5219\u3002<\/p>\n<h2>\u6709\u9999\u6e2f\u8eab\u4efd\u8bc1\uff0c\u5c31\u7b49\u4e8e\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u5417<\/h2>\n<p>\u4e0d\u7b49\u3002\u9999\u6e2f\u8eab\u4efd\u8bc1\u89e3\u51b3\u7684\u662f\u5c45\u7559\u8d44\u683c\uff0c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8981\u5355\u72ec\u5224\u65ad\u3002\u6309\u300a\u5b89\u6392\u300b\u7b2c\u56db\u6761\uff0c\u9999\u6e2f\u5c45\u6c11\u6307\u901a\u5e38\u5c45\u4e8e\u9999\u6e2f\u7684\u4e2a\u4eba\uff0c\u6216\u5728\u67d0\u8bfe\u7a0e\u5e74\u5ea6\u5185\u5728\u6e2f\u9017\u7559\u8d85\u8fc7180\u5929\uff0c\u6216\u5728\u8fde\u7eed\u4e24\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u4e2d\u5176\u4e2d\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5728\u6e2f\u9017\u7559\u8d85\u8fc7300\u5929\u7684\u4e2a\u4eba\u3002\u6ce8\u610f\u662f180\u5929\uff0c\u4e0d\u662f183\u5929\u3002<\/p>\n<p>\u300c\u901a\u5e38\u5c45\u4e8e\u9999\u6e2f\u300d\u6ca1\u6709\u6cd5\u5f8b\u5b9a\u4e49\uff0c\u5b9e\u64cd\u770b\u662f\u5426\u5728\u6e2f\u4fdd\u7559\u6c38\u4e45\u6027\u4f4f\u6240\u4f9b\u672c\u4eba\u6216\u5bb6\u4eba\u5c45\u4f4f\uff0c\u5e76\u7efc\u5408\u5728\u6e2f\u9017\u7559\u5929\u6570\u3001\u662f\u5426\u6709\u56fa\u5b9a\u5c45\u6240\u3001\u5916\u5730\u662f\u5426\u6301\u6709\u5c45\u4f4f\u7269\u4e1a\u3001\u4e3b\u8981\u5c45\u4f4f\u5730\u5728\u54ea\u91cc\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5373\u4fbf\u5929\u6570\u6ca1\u51d1\u591f\uff0c\u53ea\u8981\u4e8b\u5b9e\u548c\u8bc1\u636e\u6307\u5411\u9999\u6e2f\u662f\u751f\u6d3b\u91cd\u5fc3\uff0c\u4ecd\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<h2>\u6bcf\u5468\u5728\u6df1\u5733\u53ea\u5f853\u5929\uff0c\u7b97\u4e0d\u7b97\u5185\u5730\u7a0e\u52a1\u5c45\u6c11<\/h2>\n<p>\u5173\u952e\u4e0d\u5728\u300c\u5f85\u4e86\u51e0\u5929\u300d\uff0c\u800c\u5728\u6709\u6ca1\u6709\u4f4f\u6240\u3002\u5185\u5730\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e00\u6761\u662f\u5e76\u884c\u6807\u51c6\uff1a\u5728\u5883\u5185\u6709\u4f4f\u6240\uff0c\u6216\u65e0\u4f4f\u6240\u800c\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5728\u5883\u5185\u5c45\u4f4f\u7d2f\u8ba1\u6ee1183\u5929\uff0c\u5373\u4e3a\u5c45\u6c11\u4e2a\u4eba\u3002\u6709\u4f4f\u6240\u4e2a\u4eba\u4e0d\u770b183\u5929\u3002<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u7684\u300c\u4f4f\u6240\u300d\u4e0d\u7b49\u4e8e\u6709\u623f\u6216\u6709\u6237\u7c4d\u5730\u5740\uff0c\u800c\u662f\u56e0\u6237\u7c4d\u3001\u5bb6\u5ead\u3001\u7ecf\u6d4e\u5229\u76ca\u5173\u7cfb\u5728\u5883\u5185\u4e60\u60ef\u6027\u5c45\u4f4f\u3002\u5224\u65ad\u65f6\u4f1a\u770b\u4e3b\u8981\u751f\u6d3b\u5730\u3001\u53ef\u957f\u671f\u4f7f\u7528\u7684\u4f4f\u6240\u3001\u914d\u5076\u53ca\u672a\u6210\u5e74\u5b50\u5973\u6240\u5728\u5730\u3001\u4e3b\u8981\u5de5\u4f5c\u548c\u8d44\u4ea7\u7ba1\u7406\u5730\u3002\u6ce8\u9500\u5185\u5730\u6237\u7c4d\u3001\u5356\u623f\uff0c\u53ea\u662f\u751f\u6d3b\u91cd\u5fc3\u53d8\u5316\u7684\u8bc1\u636e\uff0c\u4efb\u4f55\u5355\u4e00\u56e0\u7d20\u90fd\u4e0d\u8db3\u4ee5\u5b9a\u8eab\u4efd\u3002<\/p>\n<p>\u5982\u679c\u786e\u5b9e\u65e0\u4f4f\u6240\uff0c\u624d\u8f6e\u5230\u7b97\u5929\u6570\u3002\u8fd9\u91cc\u6709\u4e00\u4e2a\u5e38\u88ab\u5ffd\u7565\u7684\u7ec6\u8282\uff1a\u5728\u5883\u5185\u505c\u7559\u5f53\u5929\u6ee124\u5c0f\u65f6\u624d\u8ba1\u5165\u5c45\u4f4f\u5929\u6570\uff0c\u4e0d\u8db324\u5c0f\u65f6\u4e0d\u8ba1\u5165\u3002\u5b98\u65b9\u7b54\u8bb0\u8005\u95ee\u91cc\u4e3e\u8fc7\u4f8b\u5b50\u2014\u2014<\/p>\n<blockquote><p>\u300c\u674e\u5148\u751f\u4e3a\u9999\u6e2f\u5c45\u6c11\uff0c\u5728\u6df1\u5733\u5de5\u4f5c\uff0c\u6bcf\u5468\u4e00\u65e9\u4e0a\u6765\u6df1\u5733\u4e0a\u73ed\uff0c\u5468\u4e94\u665a\u4e0a\u56de\u9999\u6e2f\u3002\u5468\u4e00\u548c\u5468\u4e94\u5f53\u5929\u505c\u7559\u90fd\u4e0d\u8db324\u5c0f\u65f6\uff0c\u56e0\u6b64\u4e0d\u8ba1\u5165\u5883\u5185\u5c45\u4f4f\u5929\u6570\uff0c\u518d\u52a0\u4e0a\u5468\u516d\u3001\u5468\u65e52\u5929\u4e5f\u4e0d\u8ba1\u5165\uff0c\u8fd9\u6837\uff0c\u6bcf\u5468\u53ef\u8ba1\u5165\u7684\u5929\u6570\u4ec5\u4e3a3\u5929\uff0c\u6309\u5168\u5e7452\u5468\u8ba1\u7b97\uff0c\u674e\u5148\u751f\u5168\u5e74\u5728\u5883\u5185\u5c45\u4f4f\u5929\u6570\u4e3a156\u5929\uff0c\u672a\u8d85\u8fc7183\u5929\uff0c\u4e0d\u6784\u6210\u5c45\u6c11\u4e2a\u4eba\u3002\u300d<\/p><\/blockquote>\n<p>\u6240\u4ee5\u300c\u6bcf\u5468\u5728\u5185\u57303\u5929\u300d\u5230\u5e95\u7b97\u4e0d\u7b97\uff0c\u8981\u5148\u770b\u6709\u6ca1\u6709\u4f4f\u6240\uff0c\u518d\u770b\u8fd93\u5929\u662f\u5426\u6bcf\u5929\u90fd\u6ee124\u5c0f\u65f6\u3002\u4e24\u5934\u90fd\u8e29\u7a7a\uff0c\u624d\u53ef\u80fd\u4e0d\u6784\u6210\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<h2>\u4e24\u5730\u90fd\u8ba4\u5b9a\u6211\u662f\u5c45\u6c11\uff0c\u52a0\u6bd4\u89c4\u5219\u6309\u4ec0\u4e48\u987a\u5e8f\u5224<\/h2>\n<p>\u6309\u300a\u5b89\u6392\u300b\u7b2c\u56db\u6761\uff0c\u540c\u65f6\u4e3a\u53cc\u65b9\u5c45\u6c11\u7684\uff0c\u4f9d\u6b21\u6bd4\uff1a\u6c38\u4e45\u6027\u4f4f\u6240 \u2192 \u91cd\u8981\u5229\u76ca\u4e2d\u5fc3 \u2192 \u4e60\u60ef\u6027\u5c45\u5904 \u2192 \u56fd\u7c4d \u2192 \u4e3b\u7ba1\u5f53\u5c40\u534f\u5546\u3002\u524d\u4e00\u6b65\u80fd\u5b9a\u4e0b\u6765\u5c31\u4e0d\u770b\u540e\u9762\u3002\u5b9e\u52a1\u91cc\u524d\u4e24\u6b65\u6700\u5bb9\u6613\u5361\u4f4f\uff0c\u4e5f\u6700\u5bb9\u6613\u51fa\u4e89\u8bae\uff1a\u5bb6\u5ead\u5728\u54ea\u3001\u4e3b\u8981\u8d44\u4ea7\u548c\u6838\u5fc3\u5de5\u4f5c\u5728\u54ea\u3001\u793e\u4ea4\u4e0e\u65e5\u5e38\u6d88\u8d39\u5728\u54ea\uff0c\u90fd\u4f1a\u88ab\u62ff\u6765\u7efc\u5408\u8861\u91cf\u3002<\/p>\n<h2>\u88ab\u8ba4\u5b9a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u540e\uff0c\u5185\u5730\u6536\u5165\u8fd8\u8981\u62a5\u5417<\/h2>\n<p>\u8981\u5206\u4e24\u5c42\u770b\u3002\u7b2c\u4e00\u5c42\u662f\u9999\u6e2f\u672c\u8eab\uff1a\u9999\u6e2f\u6309\u5730\u57df\u6765\u6e90\u539f\u5219\u8bfe\u7a0e\uff0c\u5c45\u6c11\u548c\u975e\u5c45\u6c11\u5728\u6765\u6e90\u5224\u5b9a\u4e0a\u6ca1\u6709\u533a\u522b\uff0c\u85aa\u4ff8\u7a0e\u770b\u7684\u662f\u9999\u6e2f\u804c\u4f4d\u3001\u9999\u6e2f\u53d7\u96c7\u6216\u5728\u6e2f\u63d0\u4f9b\u670d\u52a1\u3002\u9999\u6e2f\u5c45\u6c11\u53d6\u5f97\u5883\u5916\u6765\u6e90\u5229\u6da6\uff0c\u901a\u5e38\u4e0d\u5728\u9999\u6e2f\u7f34\u5229\u5f97\u7a0e\u3002<\/p>\n<p>\u7b2c\u4e8c\u5c42\u662f\u5185\u5730\uff1a\u5185\u5730\u5b9e\u884c\u5168\u7403\u5f81\u7a0e\u3002\u82e5\u4f60\u540c\u65f6\u662f\u5185\u5730\u5c45\u6c11\u4e2a\u4eba\uff0c\u9999\u6e2f\u6765\u6e90\u6536\u5165\u9700\u5168\u989d\u7eb3\u5165\u5185\u5730\u4e2a\u7a0e\u7533\u62a5\u8303\u56f4\u3002\u6240\u4ee5\u300c\u62ff\u4e86\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u300d\u5e76\u4e0d\u81ea\u52a8\u7b49\u4e8e\u300c\u5185\u5730\u4e0d\u7528\u62a5\u300d\u3002\u771f\u95ee\u9898\u5728\u4e8e\u4f60\u5728\u5185\u5730\u7a0e\u6cd5\u4e0b\u662f\u4e0d\u662f\u5c45\u6c11\u4e2a\u4eba\uff0c\u800c\u4e0d\u662f\u4f60\u5728\u9999\u6e2f\u662f\u4e0d\u662f\u5c45\u6c11\u3002<\/p>\n<h2>\u9999\u6e2f\u4ea4\u7684\u7a0e\uff0c\u80fd\u62b5\u5185\u5730\u4e2a\u7a0e\u5417<\/h2>\n<p>\u53ef\u4ee5\u7533\u8bf7\u62b5\u514d\uff0c\u4f46\u6709\u4e0a\u9650\u3002\u5df2\u5728\u9999\u6e2f\u7f34\u7eb3\u7684\u85aa\u4ff8\u7a0e\u3001\u5229\u5f97\u7a0e\u7b49\uff0c\u53ef\u51ed\u9999\u6e2f\u7a0e\u52a1\u5c40\u51fa\u5177\u7684\u5b8c\u7a0e\u8bc1\u660e\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\uff0c\u62b5\u514d\u989d\u4e0d\u8d85\u8fc7\u8be5\u7b14\u6536\u5165\u6309\u5185\u5730\u7a0e\u6cd5\u8ba1\u7b97\u7684\u5e94\u7eb3\u7a0e\u989d\uff0c\u5dee\u989d\u90e8\u5206\u9700\u8865\u7a0e\u3002\u53cd\u8fc7\u6765\u8bf4\uff0c\u5982\u679c\u9999\u6e2f\u7a0e\u7387\u4f4e\u3001\u5185\u5730\u7b97\u51fa\u6765\u66f4\u9ad8\uff0c\u8865\u5dee\u989d\u8fd9\u4e00\u6b65\u8eb2\u4e0d\u6389\u3002<\/p>\n<ul>\n<li>\u62b5\u514d\u51ed\u7684\u662f\u9999\u6e2f\u5b8c\u7a0e\u8bc1\u660e\uff0c\u4e0d\u662f\u8eab\u4efd\u8bc1\u660e<\/li>\n<li>\u62b5\u514d\u6709\u4e0a\u9650\uff0c\u6309\u8be5\u7b14\u6536\u5165\u7684\u5185\u5730\u5e94\u7eb3\u7a0e\u989d\u5c01\u9876<\/li>\n<li>\u8d85\u51fa\u90e8\u5206\u4e00\u822c\u4e0d\u80fd\u8de8\u6536\u5165\u9879\u76ee\u968f\u610f\u632a<\/li>\n<\/ul>\n<h2>\u613f\u610f\u6df1\u8bfb\u7684\u4eba\uff0c\u518d\u770b\u8fd9\u4e09\u4ef6\u4e8b<\/h2>\n<p>\u5185\u5730\u65e0\u4f4f\u6240\u4e2a\u4eba\u8fd8\u6709\u4e00\u6761\u516d\u5e74\u89c4\u5219\uff1a\u5728\u5883\u5185\u5c45\u4f4f\u7d2f\u8ba1\u6ee1183\u5929\u7684\u5e74\u5ea6\u8fde\u7eed\u6ee1\u516d\u5e74\u540e\uff0c\u5883\u5916\u652f\u4ed8\u7684\u5883\u5916\u6240\u5f97\u4e5f\u8981\u7f34\u7a0e\uff1b\u671f\u95f4\u4efb\u4e00\u5e74\u5ea6\u6709\u5355\u6b21\u79bb\u5883\u8d85\u8fc730\u5929\u7684\uff0c\u6b64\u524d\u8fde\u7eed\u5e74\u9650\u6e05\u96f6\u91cd\u65b0\u8d77\u7b97\u3002\u6309\u5b98\u65b9\u516c\u544a\uff0c\u8fd9\u4e2a\u8fde\u7eed\u5e74\u9650\u81ea2019\u5e74\u8d77\u7b97\uff0c2018\u5e74\u53ca\u4ee5\u524d\u5e74\u5ea6\u4e00\u5f8b\u6e05\u96f6\u3002<\/p>\n<p>\u9999\u6e2f\u5c5e\u5730\u5f81\u7a0e\u4e0e\u5185\u5730\u5168\u7403\u5f81\u7a0e\u7684\u5dee\u5f02\uff0c\u51b3\u5b9a\u4e86\u7a0e\u6536\u62b5\u514d\u53ea\u89e3\u51b3\u300c\u540c\u4e00\u7b14\u6536\u5165\u88ab\u4e24\u8fb9\u90fd\u5f81\u300d\u7684\u90e8\u5206\uff0c\u8fb9\u754c\u4e4b\u5916\u7684\u94b1\u4ecd\u6309\u5404\u81ea\u89c4\u5219\u8d70\u3002\u81f3\u4e8e\u52a0\u6bd4\u89c4\u5219\u7684\u6700\u7ec8\u5f52\u5c5e\u3001CoR \u8bc1\u660e\u7684\u7533\u8bf7\u6750\u6599\uff0c\u4e2a\u6848\u5dee\u5f02\u5f88\u5927\uff0c\u4ee5\u5b98\u65b9\u6700\u65b0\u516c\u5e03\u548c\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5177\u4f53\u60c5\u51b5\u7684\u610f\u89c1\u4e3a\u51c6\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:\/\/www.pwchk.com\/en\/hk-tax-news\/2026q1\/hongkongtax-news-jan2026-1-chi.pdf\" target=\"_blank\" rel=\"noopener nofollow\">\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 &#8230;<\/a><\/li>\n<li><a href=\"https:\/\/bbs.fcgvisa.com\/t\/topic\/57943\" target=\"_blank\" rel=\"noopener nofollow\">\u62ff\u4e86\u9999\u6e2f\u8eab\u4efd\u8bc1\u4e0d\u7b49\u4e8e\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff1a\u5730\u57df\u6765\u6e90\u539f\u5219\u4e0e\u5185\u5730 183 \u5929\u600e\u4e48\u540c\u65f6\u770b &#8211; \ud83c\udded\ud83c\uddf0 \u9999\u6e2f \u00b7 \u8eab\u4efd\u4e0e\u5165\u5883 &#8211; \u98de\u51fa\u56fd\u8bba\u575b<\/a><\/li>\n<li><a href=\"https:\/\/www.hankunlaw.com\/portal\/article\/index\/cid\/8\/id\/17181.html\" target=\"_blank\" rel=\"noopener nofollow\">\u62ff\u5230\u9999\u6e2f\u8eab\u4efd\uff0c\u53ef\u4ee5\u4e0d\u5728\u5185\u5730\u62a5\u7a0e\u4e86\u5417\uff1f\u2014 183\u5929\u3001\u52a0\u6bd4\u89c4\u5219\u3001CRS\u4e0e\u4e24\u5730\u62a5\u7a0e\u4e2d\u7684\u5b9e\u52a1\u95ee\u9898<\/a><\/li>\n<li><a href=\"https:\/\/kaizencpa.com\/chs\/mobile\/faq\/info\/id\/60.html\" target=\"_blank\" rel=\"noopener nofollow\">\u8d22\u653f\u90e8\u3001\u7a0e\u52a1\u603b\u5c40\u56fd\u9645\u7a0e\u52a1\u53f8\u8d1f\u8d23\u4eba\u5c31\u4e2a\u4eba\u6240\u5f97\u7a0e183\u5929\u5c45\u4f4f\u65f6\u95f4\u5224\u5b9a\u6807\u51c6\u7b54\u8bb0\u8005\u95ee-\u4e2d\u56fd\uff08\u9999\u6e2f\u3001\u53f0\u6e7e\uff09\u516c\u53f8\u6ce8\u518c &#8211; ODI\u5883\u5916\u6295\u8d44\u5907\u6848\u4ee3\u529e &#8211; \u5ba1\u8ba1&#038;\u4f1a\u8ba1\u505a\u8d26\u670d\u52a1- \u5546\u6807\u6ce8\u518c &#8211; \u79fb\u6c11\u7b7e\u8bc1 &#8211; \u542f\u6e90\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240<\/a><\/li>\n<li><a href=\"https:\/\/rumavi.com\/zh\/property-guides\/183-day-rule\" target=\"_blank\" rel=\"noopener nofollow\">183\u5929\u89c4\u5219\uff1a2026\u5e74\u5916\u7c4d\u4eba\u58eb\u73b0\u5b9e\u6838\u67e5<\/a><\/li>\n<li><a href=\"https:\/\/zhuanlan.zhihu.com\/p\/1994007359849247556\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8ba4\u5b9a\u53d8\u5929\uff1a\u6c38\u5c45+180\u5929\u5c45\u4f4f\u5931\u6548\uff01CRS\u7a7f\u900f\u4e0b<\/a><\/li>\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.xlysw.com\/knowledge\/hk-accounting\/6039.html\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u5b9a\u4e49\u5168\u89e3\u6790\uff1a\u5224\u5b9a\u6807\u51c6\u3001\u534f\u5b9a\u4f18\u60e0\u3001CoR\u7533\u8bf7\u4e0e\u5e38\u89c1\u8bef\u533a | \u946b\u9686\u6e90\u56fd\u9645<\/a><\/li>\n<\/ul>\n<p style=\"margin:0;color:#777;font-size:12.5px;font-style:italic\">\u672c\u6587\u7531 Dion \u6574\u7406\u4e0e\u64b0\u5199\uff0c\u7ed3\u5408 AI \u5de5\u5177\u8f85\u52a9\u3002\u5982\u6709\u4e8b\u5b9e\u9519\u8bef\uff0c\u8bf7\u901a\u8fc7\u9875\u811a\u8054\u7cfb\u65b9\u5f0f\u53cd\u9988\u3002<\/p>\n<\/div>\n<p><!-- shiyao-sources-END --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6301\u9999\u6e2f\u8eab\u4efd\u4f46\u5e38\u9a7b\u5185\u5730\u5de5\u4f5c\uff0c\u901a\u5e38\u4ecd\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\uff0c\u987b\u6309\u5185\u5730\u89c4\u5219\u7533\u62a5\u5883\u5916\u6240\u5f97\u5e76\u53ef\u80fd\u8865\u7a0e\u3002\u9999\u6e2f\u770b\u901a\u5e38\u5c45\u4f4f\u6216180\/300\u5929\uff0c\u5185\u5730\u770b\u4f4f\u6240\u6216183\u5929\uff0c\u4e24\u5957\u6807\u51c6\u4e0d\u53ef\u6df7\u7528\uff1b\u540c\u65f6\u7b26\u5408\u5219\u6309\u52a0\u6bd4\u89c4\u5219\u5224\u5b9a\u3002\u4e0b\u6587\u62c6\u5f00\u8bb2\u6e05\u5929\u6570\u600e\u4e48\u7b97\u3001\u62b5\u514d\u600e\u4e48\u7528\u3002<\/p>\n","protected":false},"author":1,"featured_media":337,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-crs"],"_links":{"self":[{"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/posts\/336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/comments?post=336"}],"version-history":[{"count":0,"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/posts\/336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/media\/337"}],"wp:attachment":[{"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/media?parent=336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/categories?post=336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shiyao.ltd\/hongkong\/wp-json\/wp\/v2\/tags?post=336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}