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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\">\u5173\u952e\u4e8b\u5b9e\u7684\u4e00\u624b\u6765\u6e90<\/h3>\n<p style=\"margin:0 0 10px;color:#666;font-size:13px\">\u4ee5\u4e0b\u6765\u6e90\u4e0e\u672c\u6587\u7684\u6570\u5b57\u3001\u65e5\u671f\u3001\u8d44\u683c\u6216\u653f\u7b56\u4e8b\u5b9e\u9010\u9879\u7ed1\u5b9a\uff1a<\/p>\n<ul style=\"margin:0 0 14px;padding-left:20px;color:#3A352F\">\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_fsie.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u7a05\u52d9\u5c40 : \u5916\u5730\u6536\u5165\u8c41\u514d\u5fb5\u7a0e<\/a>\uff082023-01-01\uff09<\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/fsie.htm\" target=\"_blank\" rel=\"noopener 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