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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\u4f86\u6e90<\/h3>\n<p style=\"margin:0 0 10px;color:#666;font-size:13px\">\u672c\u6587\u6574\u7406\u81ea\u4ee5\u4e0b\u516c\u958b\u6750\u6599\uff1a<\/p>\n<ul style=\"margin:0 0 14px;padding-left:20px;color:#3A352F\">\n<li><a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/salaries\/salariestax\/chargeable\/options.htm\" target=\"_blank\" rel=\"noopener nofollow\">GovHK \u9999\u6e2f\u653f\u5e9c\u4e00\u7ad9\u901a\uff1a\u80a1\u4efd\u734e\u8cde \u548c \u80a1\u4efd\u8a8d\u8cfc\u6b0a\u5229\u76ca \u5982\u4f55\u8ab2\u7e73\u85aa\u4ff8\u7a05<\/a><\/li>\n<li><a href=\"https:\/\/www.futuhk.com\/hans\/blog\/detail-reduced-dividend-tax-on-hong-kong-stocks-is-expected-to-benefit-the-valuation-of-hong-kong-stocks-in-the-long-term-40-240590004\" target=\"_blank\" rel=\"noopener nofollow\">\u3010\u9999\u6e2f\u80a1\u606f\u7a05\u3011\u6e2f\u80a1\u901a\u80a1\u606f\u7a05\u6709\u671b\u6e1b\u514d? \u5167\u5730\u6295\u8cc7\u8005\u6ce8\u610f\uff01 &#8211; \u5bcc\u9014\u8b49\u5238<\/a><\/li>\n<li><a href=\"https:\/\/www.moneyhero.com.hk\/zh\/investment\/blog\/%E9%AB%98%E6%81%AF%E8%82%A1-%E6%8E%92%E8%A1%8C%E6%A6%9C-%E8%97%8D%E7%B1%8C%E8%82%A1\" target=\"_blank\" rel=\"noopener nofollow\">2026\u6536\u606f\u80a1\u6392\u884c\u699c\uff5c\u7cbe\u907830\u5927\u9ad8\u606f\u6e2f\u80a1\uff0c\u5e74\u6536\u606f\u73877\u91d0\u8d77 &#8211; MoneyHero<\/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\">[PDF] 2026\/27 \u9999\u6e2f\u7a05\u52d9\u6982\u89bd<\/a><\/li>\n<li><a href=\"https:\/\/www.futuhk.com\/blog\/detail-reduced-dividend-tax-on-hong-kong-stocks-is-expected-to-benefit-the-valuation-of-hong-kong-stocks-in-the-long-term-40-240590004\" target=\"_blank\" rel=\"noopener nofollow\">\u3010\u9999\u6e2f\u80a1\u606f\u7a05\u3011\u6e2f\u80a1\u901a\u80a1\u606f\u7a05\u6709\u671b\u6e1b\u514d? \u5167\u5730\u6295\u8cc7\u8005\u6ce8\u610f\uff01<\/a><\/li>\n<li><a href=\"https:\/\/www.hkexnews.hk\/listedco\/listconews\/sehk\/2026\/0423\/2026042302417_c.pdf\" target=\"_blank\" rel=\"noopener nofollow\">[PDF] Fibocom Wireless Inc. \u6df1\u5733\u5e02\u5ee3\u548c\u901a\u7121\u7dda\u80a1\u4efd\u6709\u9650\u516c\u53f8<\/a><\/li>\n<li><a href=\"https:\/\/www.futuhk.com\/blog\/detail-high-dividend-hongkong-stock-8-240968011\" target=\"_blank\" rel=\"noopener nofollow\">\u5982\u4f55\u5229\u7528\u9ad8\u606f\u6e2f\u80a1\u652f\u6301\u9000\u4f11\u751f\u6d3b+\u9678\u53d4\u6536\u606f\u80a1\u63a8\u4ecb &#8211; 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