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u5176\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\uff0c\u7a0e\u52d9\u5c40\u6703\u6279\u51c6\u8f03\u6b63\u5e38\u671f\u9650\u591a\u4e00\u500b\u6708\u7684\u5ef6\u671f\u7533\u8acb\u3002<\/p>\n<p>2025\/26\u5e74\u5ea6\u6574\u6279\u5ef6\u671f\u63d0\u4ea4\u5831\u7a0e\u8868\u7684\u5b89\u6392\u5982\u4e0b\uff1a\u7d50\u5e33\u65e5\u671f\u300cN\u300d\u985e\uff084\u67081\u65e5\u81f311\u670830\u65e5\uff09\u63d0\u4ea4\u65e5\u671f\u53ef\u5ef6\u5c55\u81f32026\u5e746\u67084\u65e5\uff1b\u300cD\u300d\u985e\uff0812\u67081\u65e5\u81f312\u670831\u65e5\uff09\u5ef6\u5c55\u81f32026\u5e7410\u67082\u65e5\uff1b\u300cM\u300d\u985e\uff081\u67081\u65e5\u81f33\u670831\u65e5\uff09\u5ef6\u5c55\u81f32026\u5e7412\u670816\u65e5\uff1b\u300cM\u300d\u985e\u800c\u5728\u672c\u5e74\u5ea6\u8499\u53d7\u8667\u640d\u7684\u500b\u6848\u5ef6\u5c55\u81f32027\u5e742\u67081\u65e5\u3002<\/p>\n<p>\u6700\u5f8c\u88dc\u4e00\u53e5\u7a0e\u52d9\u8a08\u7b97\u7684\u929c\u63a5\uff1a\u672c\u5831\u7a0e\u8868\u5167\u7b2c1\u90e8\u6240\u793a\u7684\u61c9\u8a55\u7a0e\u5229\u6f64\u5c07\u7528\u4f5c\u8a55\u5b9a\u6709\u95dc\u8ab2\u7a0e\u5e74\u5ea6\u7684\u5229\u5f97\u7a0e\u53ca\u8a72\u5e74\u5ea6\u96a8\u5f8c\u8ab2\u7a0e\u5e74\u5ea6\u61c9\u7d0d\u7684\u66ab\u7e73\u5229\u5f97\u7a0e\uff1b\u4efb\u4f55\u5df2\u7e73\u7d0d\u7684\u6709\u95dc\u8ab2\u7a0e\u5e74\u5ea6\u66ab\u7e73\u5229\u5f97\u7a0e\uff0c\u5747\u53ef\u5728\u8a72\u8ab2\u7a0e\u5e74\u5ea6\u61c9\u7e73\u5229\u5f97\u7a0e\u5167\u62b5\u92b7\u3002<\/p>\n<h2>\u9999\u6e2f\u516c\u53f8\u5229\u5f97\u7a0e\u5831\u7a0e\u6d41\u7a0b\u8207\u96e2\u5cb8\u5229\u6f64\u6982\u5ff5\u81ea\u67e5\u6e05\u55ae<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u7bc4\u570d\u5224\u5b9a<\/th>\n<th>\u8a55\u7a0e\u57fa\u671f\u78ba\u8a8d<\/th>\n<th>\u96e2\u5cb8\u5229\u6f64\u7533\u5831<\/th>\n<th>\u7d00\u9304\u4fdd\u5b58\u8981\u6c42<\/th>\n<th>\u5831\u7a0e\u8868\u63d0\u4ea4\u671f\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6838\u5c0d\u662f\u5426\u5728\u9999\u6e2f\u7d93\u71df\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\uff0c\u4ee5\u53ca\u5229\u6f64\u662f\u5426\u65bc\u9999\u6e2f\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\uff1b\u8cb7\u8ce3\u5408\u7d04\u9054\u6210\u5730\u9ede\u662f\u95dc\u9375\u4e8b\u5be6\u4e4b\u4e00<\/td>\n<td>\u6309\u5e74\u7d50\u65e5\u671f\u5c0d\u61c9\u622a\u81f33\u670831\u65e5\u6b621\u5e74\uff0c\u6216\u8a72\u5e74\u5167\u7d42\u7d50\u7684\u6703\u8a08\u5e74\u5ea6<\/td>\n<td>\u7533\u5831\u7121\u9808\u8ab2\u7a0e\u7684\u96e2\u5cb8\u5229\u6f64\u9808\u9023\u540c\u7406\u7531\u53ca\u8b49\u660e\u63d0\u4ea4\uff1b\u6de8\u984d\u70ba\u96f6\u6216\u8ca0\u6578\u586b\u300c0\u300d\uff1b\u5916\u5e63\u9808\u6298\u7b97\u70ba\u6e2f\u5143\u4e26\u8aaa\u660e\u514c\u63db\u7387<\/td>\n<td>\u5099\u5b58\u8db3\u5920\u82f1\u6587\u6216\u4e2d\u6587\u7d00\u9304\u6700\u5c117\u5e74\uff0c\u4ea4\u6613\u5b8c\u7d50\u5f8c\u8d77\u7b97<\/td>\n<td>N\u985e2026\u5e746\u67084\u65e5\uff1bD\u985e2026\u5e7410\u67082\u65e5\uff1bM\u985e2026\u5e7412\u670816\u65e5\uff1bM\u985e\u8667\u640d\u500b\u68482027\u5e742\u67081\u65e5\uff1b\u96fb\u5b50\u5831\u7a0e\u53e6\u6709\u5ef6\u671f\u689d\u4ef6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7387\u80cc\u666f\u65b9\u9762\uff0c\u75312008\/09\u8ab2\u7a0e\u5e74\u5ea6\u958b\u59cb\uff0c\u6cd5\u5718\u696d\u52d9\u53ca\u975e\u6cd5\u5718\u696d\u52d9\u5229\u5f97\u7a0e\u7a0e\u7387\u5206\u5225\u70ba16.5%\u53ca15%\uff1b\u81ea2018\/19\u8ab2\u7a0e\u5e74\u5ea6\u8d77\uff0c\u5408\u8cc7\u683c\u6309\u5169\u7d1a\u7a0e\u7387\u8ab2\u7a0e\u7684\u6cd5\u5718\u53ca\u975e\u6cd5\u5718\u696d\u52d9\u99962\u767e\u842c\u5143\u61c9\u8a55\u7a0e\u5229\u6f64\u7684\u7a0e\u7387\u5206\u5225\u964d\u81f38.25%\u53ca7.5%\u3002\u5be6\u969b\u9069\u7528\u60c5\u6cc1\u4ee5\u7a0e\u52d9\u5c40\u6700\u65b0\u516c\u5e03\u70ba\u6e96\u3002<\/p>\n<p>\u81f3\u65bc\u300c\u516c\u53f8\u6c92\u6709\u71df\u904b\u6216\u8667\u640d\uff0c\u9700\u8981\u5831\u7a0e\u55ce\u300d\u9019\u500b\u554f\u984c\uff0c\u53ea\u8981\u6536\u5230\u7a0e\u52d9\u5c40\u767c\u51fa\u7684\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\uff0c\u5c31\u9808\u6309\u6307\u5b9a\u671f\u9650\u586b\u5831\u4e26\u4ea4\u56de\uff1b\u81f3\u65bc\u8667\u640d\u7684\u8655\u7406\u3001\u9072\u4ea4\u7684\u5177\u9ad4\u7f70\u5247\uff0c\u4ee5\u53ca\u7121\u9650\u516c\u53f8\u6771\u4e3b\u53ef\u5426\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a0e\uff0c\u5747\u4ee5\u76f8\u95dc\u653f\u5e9c\u90e8\u9580\u53ca\u6a5f\u69cb\u6700\u65b0\u516c\u5e03\u70ba\u6e96\uff0c\u5efa\u8b70\u5728\u63d0\u4ea4\u524d\u5411\u7a0e\u52d9\u4ee3\u8868\u78ba\u8a8d\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:\/\/zhuanlan.zhihu.com\/p\/2068298004042463007\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2f\u516c\u53f8\u79bb\u5cb8\u8c41\u514d\u7533\u8bf7\u6761\u4ef6\u3001\u6d41\u7a0b\u53ca\u7a0e\u52a1\u5f71\u54cd\u662f\u4ec0\u4e48\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/www.bowtie.com.hk\/blog\/zh\/%E5%A0%B1%E7%A8%85%E6%94%BB%E7%95%A5\/%E5%88%A9%E5%BE%97%E7%A8%85-%E5%85%8D%E7%A8%85%E9%A1%8D-%E6%89%A3%E7%A8%85-%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95\" target=\"_blank\" rel=\"noopener nofollow\">\u3010\u5229\u5f97\u7a052026\u3011\u7a05\u7387\u3001\u6263\u7a05\u9805\u76ee\u3001\u8a08\u7b97\u65b9\u6cd5\u53ca\u5831\u7a05\u671f\u9650\u61f6\u4eba\u5305 | Bowtie \u5c08\u6b04\u7db2\u8a8c<\/a><\/li>\n<li><a href=\"https:\/\/zhuanlan.zhihu.com\/p\/2078065305566368739\" target=\"_blank\" rel=\"noopener nofollow\">\u9999\u6e2f\u516c\u53f8\u5229\u5f97\u7a0e\u600e\u4e48\u7b97\uff1f2026\u79bb\u5cb8\u514d\u7a0e\u7533\u8bf7\u5168\u653b\u7565\uff1a\u6ee1\u8db3\u8fd96\u6761<\/a><\/li>\n<li><a href=\"https:\/\/sleek.com\/zh-hk\/resources\/nil-profits-tax-return-in-hong-kong\" target=\"_blank\" rel=\"noopener 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