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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=\"https:\/\/www.conson.com.hk\/2026-%E5%A0%B1%E7%A8%85%E5%85%A8%E6%94%BB%E7%95%A5%EF%BC%9A%E9%A6%99%E6%B8%AF%E8%96%AA%E4%BF%B8%E7%A8%85%E8%A8%88%E7%AE%97%E3%80%81%E7%A8%85%E7%8E%87%E8%88%87%E5%85%8D%E7%A8%85%E9%A1%8D%E6%87%B6\" target=\"_blank\" rel=\"noopener nofollow\">2026\u5e74\u9999\u6e2f\u85aa\u4ff8\u7a05\u5831\u7a05\u5168\u653b\u7565\uff1a\u622a\u6b62\u65e5\u671f\u3001\u514d\u7a05\u984d\u3001\u8a08\u7b97\u65b9\u6cd5\u53ca\u96fb\u5b50\u5831\u7a05\u6b65\u9a5f &#8211; \u6e2f\u4fe1\u96c6\u5718 Conson Group<\/a><\/li>\n<li><a href=\"https:\/\/www.pwchk.com\/en\/tax\/hong-kong-budget-2026-2027\/tax-facts-and-figures-tc.pdf\" target=\"_blank\" rel=\"noopener nofollow\">2026\/27 \u9999\u6e2f\u7a05\u52d9\u6982\u89bd<\/a><\/li>\n<li><a href=\"https:\/\/www.10life.com\/zh-HK\/blog\/complete-guide-to-hong-kong-salaries-tax\" target=\"_blank\" rel=\"noopener nofollow\">\u3010\u9999\u6e2f\u85aa\u4ff8\u7a052026\u3011\u5e74\u85aa\u5e7e\u591a\u8981\u4ea4\u7a05\uff1f\u4ea4\u7a05\u6642\u9593\u3001\u8a08\u7b97\u65b9\u6cd5\u53ca\u6173\u7a05\u653b\u7565 | 10Life<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/taxfiling\/object\/objections.htm\" target=\"_blank\" rel=\"noopener nofollow\">GovHK \u9999\u6e2f\u653f\u5e9c\u4e00\u7ad9\u901a\uff1a\u53cd\u5c0d\u53ca\u4e0a\u8a34<\/a><\/li>\n<li><a href=\"https:\/\/patcpa.com.hk\/blog\/%E3%80%90%E9%A6%99%E6%B8%AF%E5%A0%B1%E7%A8%85%E3%80%91%E6%94%B6%E5%94%94%E5%88%B0%E7%A8%85%E8%A1%A8%E8%A7%A3%E7%AD%94%E5%A0%B1%E7%A8%85%E7%9A%84%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\" target=\"_blank\" rel=\"noopener nofollow\">\u3010\u9999\u6e2f\u5831\u7a05\u3011\u6536\u5514\u5230\u7a05\u8868\u9ede\u7b97\uff1f2026 \u88dc\u9818\u65b9\u6cd5\u3001ITP\u3001\u9650\u671f\u53ca\u7f70\u6b3e\u4e00\u6587\u770b\u6e05 | PAT CPA<\/a><\/li>\n<li><a href=\"https:\/\/www.conpak.com.hk\/Services\/Salaries-Tax.html\" target=\"_blank\" rel=\"noopener nofollow\">\u85aa\u4ff8\u7a05,\u9999\u6e2f\u85aa\u4ff8\u7a05\u7a05\u7387 -\u3010\u5eb7\u6822\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u3011\u63d0\u4f9b\u9999\u6e2f\u85aa\u4ff8\u7a05\u7a05\u7387\u8aee\u8a62\u670d\u52d9<\/a><\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/pdf\/pam43c.pdf\" target=\"_blank\" rel=\"noopener nofollow\">[PDF] \u9996\u6b21\u7533\u5831\u85aa\u4ff8\u7a0e\u6307\u5357<\/a><\/li>\n<li><a href=\"https:\/\/www.uaf.com.hk\/tc\/blog\/2026-tax-guide-hong-kong-salaries-tax\" target=\"_blank\" rel=\"noopener nofollow\">\u30102026\u5831\u7a05\u653b\u7565\u3011\u9999\u6e2f\u6253\u5de5\u4ed4\u5fc5\u8b80\uff1a\u5831\u7a05\u6d41\u7a0b\u3001\u6263\u7a05\u9805\u76ee\u3001\u514d\u7a05\u984d\u53ca\u4ea4\u7a05\u6642\u9593\u5168\u653b\u7565<\/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 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