{"id":340,"date":"2026-10-02T19:00:49","date_gmt":"2026-10-02T11:00:49","guid":{"rendered":"https:\/\/shiyao.ltd\/hongkong\/?p=340"},"modified":"2026-10-02T19:00:49","modified_gmt":"2026-10-02T11:00:49","slug":"hk-mainland-double-tax-arrangement-application","status":"publish","type":"post","link":"https:\/\/shiyao.ltd\/hongkong\/hk-mainland-double-tax-arrangement-application\/","title":{"rendered":"\u9999\u6e2f\u8eab\u4efd\u53cc\u91cd\u5f81\u7a0e\u600e\u4e48\u7834\uff1f\u62b5\u514d\u7533\u8bf7\u56db\u6b65\u8d70"},"content":{"rendered":"<p>\u62ff\u9999\u6e2f\u8eab\u4efd\u540e\uff0c\u5185\u5730\u5df2\u7f34\u7684\u7a0e\u548c\u9999\u6e2f\u5df2\u7f34\u7684\u7a0e\u600e\u4e48\u62b5\u514d\uff1f\u5148\u5411\u9999\u6e2f\u7a0e\u52a1\u5c40\u7533\u8bf7\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u4e66\uff0c\u518d\u5411\u5185\u5730\u7a0e\u52a1\u673a\u5173\u7533\u62a5\uff0c\u62b5\u514d\u989d\u6309\u5185\u5730\u7a0e\u6cd5\u8ba1\u7b97\uff0c\u8d85\u51fa\u90e8\u5206\u53ef\u7ed3\u8f6c\u4ee5\u540e\u5e74\u5ea6\u3002\u8fb9\u754c\u53ea\u6709\u4e00\u6761\uff1a\u62b5\u514d\u4e0a\u9650\u662f\u8be5\u7b14\u6536\u5165\u6309\u5185\u5730\u7a0e\u6cd5\u7b97\u51fa\u7684\u5e94\u7eb3\u7a0e\u989d\uff0c\u4e0d\u662f\u9999\u6e2f\u5b9e\u7f34\u591a\u5c11\u5c31\u62b5\u591a\u5c11\u3002<\/p>\n<h2>\u6301\u9999\u6e2f\u8eab\u4efd\u5c31\u4e00\u5b9a\u662f\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u5417\uff1f<\/h2>\n<p>\u4e0d\u662f\u3002\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u7684\u5224\u5b9a\u770b\u901a\u5e38\u5c45\u4f4f\u6216\u505c\u7559\u5929\u6570\uff0c\u8ddf\u6709\u6ca1\u6709\u62ff\u8eab\u4efd\u662f\u4e24\u56de\u4e8b\u3002\u5185\u5730\u8fd9\u8fb9\u7684\u5c45\u6c11\u5b9a\u4e49\u66f4\u76f4\u63a5\uff1a\u5728\u5185\u5730\u6709\u4f4f\u6240\uff0c\u6216\u8005\u65e0\u4f4f\u6240\u800c\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5c45\u4f4f\u7d2f\u8ba1\u6ee1 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Status\uff09\uff0c\u7528\u9014\u5c31\u662f\u5411\u5185\u5730\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u3002\u6d41\u7a0b\u4e0a\uff0c\u5185\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u5982\u679c\u5bf9\u4f60\u8eab\u4efd\u5224\u5b9a\u4e0d\u6e05\uff0c\u4f1a\u5148\u7ed9\u4f60\u5f00\u4e00\u4efd\u300a\u5173\u4e8e\u8bf7\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u7a0e\u52a1\u4e3b\u7ba1\u5f53\u5c40\u51fa\u5177\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u7684\u51fd\u300b\uff0c\u4f60\u62ff\u7740\u8fd9\u4efd\u51fd\u53bb\u9999\u6e2f\u7a0e\u52a1\u5c40\u7533\u8bf7\uff0c\u62ff\u5230\u540e\u518d\u56de\u5185\u5730\u7533\u62a5\u62b5\u514d\u3002<\/p>\n<p>\u6709\u6548\u671f\u503c\u5f97\u5355\u72ec\u8bb0\u4e00\u4e0b\uff1a\u9999\u6e2f\u7a0e\u52a1\u4e3b\u7ba1\u5f53\u5c40\u4e3a\u9999\u6e2f\u5c45\u6c11\u5c31\u67d0\u4e00\u516c\u5386\u5e74\u5ea6\u51fa\u5177\u7684\u5c45\u6c11\u8eab\u5206\u8b49\u660e\u66f8\uff0c\u53ef\u7528\u4f5c\u8bc1\u660e\u5176\u5728<strong>\u8be5\u516c\u5386\u5e74\u5ea6\u53ca\u5176\u540e\u8fde\u7eed\u4e24\u4e2a\u516c\u5386\u5e74\u5ea6<\/strong>\u7684\u9999\u6e2f\u5c45\u6c11\u8eab\u5206\u3002\u4e5f\u5c31\u662f\u8bf4\u4e00\u4efd\u8bc1\u660e\u8986\u76d6\u4e09\u5e74\uff0c\u4e0d\u7528\u6bcf\u5e74\u91cd\u65b0\u8dd1\u3002<\/p>\n<p>\u53e6\u5916\uff0c\u9999\u6e2f\u7a0e\u52a1\u5c40\u4ece <strong>2026 \u5e74 5 \u6708 4 \u65e5<\/strong>\u8d77\uff0c\u5141\u8bb8\u7533\u7d22\u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u7684\u7eb3\u7a0e\u4eba\u4f7f\u7528\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u7533\u8bf7\u6d41\u7a0b\u7684\u6570\u5b57\u5316\u5df2\u7ecf\u5f00\u59cb\u843d\u5730\uff0c\u540e\u7eed\u6750\u6599\u9012\u4ea4\u4f1a\u65b9\u4fbf\u4e00\u4e9b\u3002<\/p>\n<h2>\u5de5\u8d44\u3001\u80a1\u606f\u3001\u5229\u606f\uff0c\u62b5\u514d\u89c4\u5219\u4e00\u6837\u5417\uff1f<\/h2>\n<p>\u4e0d\u4e00\u6837\uff0c\u5f97\u5206\u5f00\u770b\u3002<\/p>\n<ul>\n<li>\u5de5\u8d44\u85aa\u91d1\uff1a\u770b\u505c\u7559\u5929\u6570\u548c\u96c7\u4e3b\u5f52\u5c5e\u3002\u5728\u5185\u5730\u505c\u7559\u8fde\u7eed\u6216\u7d2f\u8ba1\u4e0d\u8d85\u8fc7 183 \u5929\u3001\u4e14\u6536\u5165\u7531\u975e\u5185\u5730\u5c45\u6c11\u96c7\u4e3b\u652f\u4ed8\u3001\u5e76\u975e\u7531\u5185\u5730\u5e38\u8bbe\u673a\u6784\u8d1f\u62c5\u7684\uff0c\u5185\u5730\u4e0d\u5f81\u7a0e\uff1b\u8d85\u8fc7 183 \u5929\u7684\uff0c\u4ece\u5185\u5730\u673a\u6784\u548c\u5883\u5916\u96c7\u4e3b\u53d6\u5f97\u7684\u6536\u5165\u603b\u989d\u90fd\u8981\u6309\u505c\u7559\u5929\u6570\u5728\u5185\u5730\u8ba1\u7a0e\u3002\u5df2\u5728\u9999\u6e2f\u7f34\u7684\u90e8\u5206\u53ef\u6309\u5b89\u6392\u7533\u8bf7\u62b5\u514d\u3002<\/li>\n<li>\u80a1\u606f\uff1a\u7b26\u5408\u5b89\u6392\u6761\u4ef6\u7684\uff0c\u4f18\u60e0\u9884\u63d0\u7a0e\u7387\u662f 5%\uff1b\u4e0d\u7b26\u5408\u6761\u4ef6\u7684\uff0c\u6309\u6cd5\u5b9a\u9884\u63d0\u6240\u5f97\u7a0e\u7387 10%\u3002<\/li>\n<li>\u5229\u606f\uff1a\u534f\u5b9a\u4f18\u60e0\u7a0e\u7387 7%\uff0c\u4e0d\u7b26\u5408\u6761\u4ef6\u6309 10%\u3002<\/li>\n<\/ul>\n<p>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u540c\u6837\u662f 7%\uff0c\u98de\u673a\u4e0e\u8239\u8236\u79df\u8d41\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u51cf\u6309 5%\uff1b\u8d22\u4ea7\u8f6c\u8ba9\u6536\u76ca\u7b26\u5408\u6761\u4ef6\u7684\u9002\u7528 0%\u3002\u8fd9\u4e9b\u4f18\u60e0\u4e0d\u662f\u81ea\u52a8\u7ed9\u7684\uff0c\u9999\u6e2f\u7a0e\u52a1\u5c40\u8981\u6c42\u63d0\u4f9b\u5b8c\u5907\u6587\u4ef6\u624d\u80fd\u7533\u8bf7\uff0c\u6587\u4ef6\u7f3a\u5931\u5c31\u76f4\u63a5\u9002\u7528\u8f83\u9ad8\u7684\u6807\u51c6\u7a0e\u7387\u3002<\/p>\n<h2>\u540c\u65f6\u88ab\u4e24\u5730\u8ba4\u5b9a\u4e3a\u5c45\u6c11\uff0c\u6309\u4ec0\u4e48\u987a\u5e8f\u5224\uff1f<\/h2>\n<p>\u300a\u5185\u5730\u548c\u9999\u6e2f\u5b89\u6392\u300b\u7b2c\u56db\u6761\u7ed9\u7684\u662f\u4e00\u6761\u987a\u5e8f\u94fe\u6761\uff1a\u6c38\u4e45\u6027\u4f4f\u6240 \u2192 \u91cd\u8981\u5229\u76ca\u4e2d\u5fc3 \u2192 \u4e60\u60ef\u6027\u5c45\u5904 \u2192 \u53cc\u65b9\u4e3b\u7ba1\u5f53\u5c40\u534f\u5546\u3002\u524d\u4e00\u6b65\u80fd\u5224\u51fa\u6765\u5c31\u4e0d\u5f80\u4e0b\u8d70\uff0c\u5224\u4e0d\u51fa\u6765\u624d\u8fdb\u5165\u4e0b\u4e00\u6b65\u3002\u5b9e\u52a1\u91cc\u524d\u4e24\u6b65\u6743\u91cd\u6700\u9ad8\uff0c\u5bb6\u5ead\u5173\u7cfb\u3001\u4e3b\u8981\u8d44\u4ea7\u3001\u6838\u5fc3\u5de5\u4f5c\u5730\u5728\u54ea\uff0c\u6bd4\u5355\u7eaf\u6570\u505c\u7559\u5929\u6570\u66f4\u7ba1\u7528\u3002<\/p>\n<h2>\u9999\u6e2f\u5df2\u7f34\u7a0e\uff0c\u5185\u5730\u7b97\u51fa\u6765\u8981\u8865\u5dee\u989d\uff0c\u5fc5\u987b\u8865\u5417\uff1f<\/h2>\n<p>\u5fc5\u987b\u8865\u3002\u62b5\u514d\u989d\u7684\u4e0a\u9650\u662f\u8be5\u7b14\u6536\u5165\u6309\u5185\u5730\u7a0e\u6cd5\u8ba1\u7b97\u7684\u5e94\u7eb3\u7a0e\u989d\uff0c\u9999\u6e2f\u5b9e\u7f34\u4f4e\u4e8e\u8fd9\u4e2a\u6570\uff0c\u5dee\u989d\u90e8\u5206\u8981\u5411\u5185\u5730\u7a0e\u52a1\u673a\u5173\u8865\u7f34\uff1b\u9999\u6e2f\u5b9e\u7f34\u9ad8\u4e8e\u8fd9\u4e2a\u6570\uff0c\u8d85\u51fa\u90e8\u5206\u4e0d\u80fd\u5f53\u671f\u5168\u62b5\uff0c\u4f46\u53ef\u4ee5\u5728\u4ee5\u540e\u5e74\u5ea6\u7ed3\u8f6c\u3002\u8fd9\u4e5f\u662f\u5f88\u591a\u4eba\u8bef\u4ee5\u4e3a&#8221;\u9999\u6e2f\u7a0e\u4f4e\u6240\u4ee5\u6574\u4f53\u7701\u7a0e&#8221;\u7684\u8ba4\u77e5\u504f\u5dee\u2014\u2014\u62b5\u514d\u7684\u903b\u8f91\u662f\u6d88\u9664\u91cd\u590d\u5f81\u7a0e\uff0c\u4e0d\u662f\u8ba9\u4f60\u6311\u4f4e\u7684\u90a3\u4e2a\u7a0e\u7387\u4ea4\u3002<\/p>\n<p>\u9700\u8981\u63d0\u9192\u7684\u662f\uff0c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u8ba4\u5b9a\u5728\u6280\u672f\u4e0a\u548c\u5b9e\u52a1\u4e0a\u90fd\u662f\u590d\u6742\u8bae\u9898\uff0c\u5373\u4f7f\u5728\u5b89\u6392\u4e0b\u88ab\u8ba4\u5b9a\u4e3a\u4e00\u65b9\u7a0e\u52a1\u5c45\u6c11\uff0c\u4e5f\u672a\u5fc5\u5bfc\u81f4\u5728\u53e6\u4e00\u65b9\u5b8c\u5168\u514d\u7a0e\uff0c\u4ecd\u8981\u6309\u4e24\u5730\u5404\u81ea\u7a0e\u6cd5\u548c\u5b89\u6392\u9010\u9879\u6536\u5165\u5206\u6790\u3002\u5b9e\u9645\u7ed3\u679c\u89c6\u4e2a\u6848\u800c\u5b9a\uff0c\u6d89\u53ca\u5177\u4f53\u91d1\u989d\u548c\u67b6\u6784\u7684\uff0c\u5efa\u8bae\u4ee5\u5b98\u65b9\u6700\u65b0\u516c\u5e03\u4e3a\u51c6\u5e76\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\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:\/\/henrykwongtax.com\/zh\/article\/understanding-the-hk-mainland-china-dta-zh\" target=\"_blank\" rel=\"noopener nofollow\">Understanding the HK-Mainland China DTA<\/a><\/li>\n<li><a href=\"https:\/\/www.china-briefing.com\/news\/hong-kongs-dta-network-cn\" target=\"_blank\" rel=\"noopener nofollow\">2026\u5e74\uff1a\u9999\u6e2f\u6301\u7eed\u62d3\u5c55\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7f51\u7edc &#8211; China Briefing News<\/a><\/li>\n<li><a href=\"https:\/\/hkics.org.hk\/zh-hant\/%E7%A8%85%E5%8B%99\/%E9%9B%99%E9%87%8D%E8%AA%B2%E7%A8%85%E7%B6%B2%E7%B5%A1\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2f\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\u7db2\u7d61\u8207\u7a05\u52d9\u512a\u60e0 | HKICS<\/a><\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/pol\/dta.htm\" target=\"_blank\" rel=\"noopener nofollow\">\u7a0e\u52d9\u5c40 : \u96d9\u91cd\u8ab2\u7a0e\u5bec\u514d<\/a><\/li>\n<li><a href=\"https:\/\/guangdong.chinatax.gov.cn\/gdsw\/ssfwyga_zcwj\/2019-11\/21\/content_e5693b0352774f818eba90cec31cf53c.shtml\" target=\"_blank\" rel=\"noopener 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