{"id":1101,"date":"2026-09-22T11:40:46","date_gmt":"2026-09-22T03:40:46","guid":{"rendered":"https:\/\/www.easycorp.com.hk\/blog\/?p=1101"},"modified":"2026-09-22T11:42:15","modified_gmt":"2026-09-22T03:42:15","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%88%a9%e5%be%97%e7%a8%85%e7%a8%85%e7%8e%87%e8%a1%a8-2026%ef%bc%9a%e6%9c%89%e9%99%90%e5%85%ac%e5%8f%b8%e3%80%81%e7%8d%a8%e8%b3%87%e5%8f%8a%e5%90%88%e5%a4%a5","status":"publish","type":"post","link":"https:\/\/www.easycorp.com.hk\/blog\/%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%88%a9%e5%be%97%e7%a8%85%e7%a8%85%e7%8e%87%e8%a1%a8-2026%ef%bc%9a%e6%9c%89%e9%99%90%e5%85%ac%e5%8f%b8%e3%80%81%e7%8d%a8%e8%b3%87%e5%8f%8a%e5%90%88%e5%a4%a5\/","title":{"rendered":"\u9999\u6e2f\u516c\u53f8\u5229\u5f97\u7a05\u7a05\u7387\u8868 2026\uff1a\u6709\u9650\u516c\u53f8\u3001\u7368\u8cc7\u53ca\u5408\u5925\u696d\u52d9\u5169\u7d1a\u5236\u7a05\u7387"},"content":{"rendered":"\n<p>\u9999\u6e2f\u5229\u5f97\u7a05\uff08Profits Tax\uff09\u5728 2026 \u5e74\u7e7c\u7e8c\u6cbf\u7528\u5169\u7d1a\u5236\u7a05\u7387\u3002\u6cd5\u5718\uff0c\u5305\u62ec\u9999\u6e2f\u6709\u9650\u516c\u53f8\uff0c\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u6309 8.25% \u8ab2\u7a05\uff0c\u8d85\u51fa 200 \u842c\u6e2f\u5143\u7684\u90e8\u5206\u6309 16.5% \u8ab2\u7a05\uff1b\u975e\u6cd5\u5718\u696d\u52d9\uff0c\u4f8b\u5982\u7368\u8cc7\u7d93\u71df\u53ca\u5408\u5925\u696d\u52d9\uff0c\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u6309 7.5% \u8ab2\u7a05\uff0c\u8d85\u51fa\u90e8\u5206\u6309 15% \u8ab2\u7a05\u3002<\/p>\n\n\n\n<p>\u672c\u6587\u6574\u7406\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7684\u7a05\u7387\u7d50\u69cb\u3001\u6709\u9650\u516c\u53f8\u8207\u975e\u6cd5\u5718\u696d\u52d9\u7684\u9069\u7528\u65b9\u5f0f\u3001\u76f8\u95dc\u898f\u5247\u3001\u8a08\u7a05\u7bc4\u4f8b\u53ca 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u4e00\u6b21\u6027\u5229\u5f97\u7a05\u5bec\u6e1b\u5b89\u6392\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2026 \u5e74\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\u4e00\u89bd<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"562\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-3-1024x562.png\" alt=\"\" class=\"wp-image-1108\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-3-1024x562.png 1024w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-3-300x165.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-3-768x421.png 768w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-3-1536x843.png 1536w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-3.png 1693w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u9999\u6e2f\u516c\u53f8\u5728 2026 \u5e74\u9808\u7e73\u4ea4\u591a\u5c11\u5229\u5f97\u7a05\uff0c\u4e3b\u8981\u53d6\u6c7a\u65bc\u696d\u52d9\u985e\u578b\u3001\u61c9\u8a55\u7a05\u5229\u6f64\u91d1\u984d\uff0c\u4ee5\u53ca\u662f\u5426\u5408\u8cc7\u683c\u4eab\u7528\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7a05\u7387\u3002<\/p>\n\n\n\n<p>\u5169\u7d1a\u5236\u5229\u5f97\u7a05\uff08Two-tiered Profits Tax Rates Regime\uff09\u81ea 2018\/19 \u8ab2\u7a05\u5e74\u5ea6\u8d77\u751f\u6548\u3002\u5728\u5169\u7d1a\u5236\u5f15\u5165\u524d\uff0c\u9999\u6e2f\u5229\u5f97\u7a05\u4e00\u822c\u63a1\u7528\u55ae\u4e00\u6a19\u6e96\u7a05\u7387\uff0c\u5373\u6cd5\u5718 16.5%\uff0c\u975e\u6cd5\u5718\u696d\u52d9 15%\u3002\u5169\u7d1a\u5236\u628a\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u7684\u7a05\u7387\u6e1b\u534a\uff0c\u4ee5\u6e1b\u8f15\u4e2d\u5c0f\u4f01\u53ca\u521d\u5275\u4f01\u696d\u7a05\u52d9\u8ca0\u64d4\u3002<\/p>\n\n\n\n<p>\u622a\u81f3 2026 \u5e74\uff0c\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7684\u4e3b\u8981\u7a05\u7387\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u696d\u52d9\u985e\u578b<\/strong><strong><\/strong><\/td><td><strong>\u9996<\/strong><strong> HK$2,000,000 <\/strong><strong>\u61c9\u8a55\u7a05\u5229\u6f64<\/strong><strong><\/strong><\/td><td><strong>\u8d85\u51fa<\/strong><strong> HK$2,000,000 <\/strong><strong>\u90e8\u5206<\/strong><strong><\/strong><\/td><td><strong>\u6bcf\u5e74\u6700\u9ad8\u7bc0\u7701\u7a05\u6b3e<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u6cd5\u5718\uff0c\u5305\u62ec\u6709\u9650\u516c\u53f8<\/td><td>8.25%<\/td><td>16.5%<\/td><td>HK$165,000<\/td><\/tr><tr><td>\u975e\u6cd5\u5718\u696d\u52d9\uff0c\u5305\u62ec\u7368\u8cc7\u7d93\u71df<\/td><td>7.5%<\/td><td>15%<\/td><td>HK$150,000<\/td><\/tr><tr><td>\u5408\u5925\u696d\u52d9<\/td><td>\u4e00\u822c\u6309\u9996 HK$2,000,000 \u61c9\u8a55\u7a05\u5229\u6f64\u9069\u7528\u8f03\u4f4e\u7a05\u7387\uff1b\u5982\u6d89\u53ca\u6cd5\u5718\u53ca\u975e\u6cd5\u5718\u5408\u5925\u4eba\uff0c\u9808\u6309\u5229\u6f64\u5206\u6210\u6bd4\u4f8b\u5206\u5225\u5957\u7528\u76f8\u61c9\u7a05\u7387<\/td><td>15% \u6216 16.5%\uff0c\u8996\u4e4e\u5408\u5925\u4eba\u8eab\u4efd\u53ca\u76f8\u95dc\u898f\u5247\u800c\u5b9a<\/td><td>\u8996\u4e4e\u5408\u5925\u4eba\u7d44\u6210\u53ca\u5206\u6210\u6bd4\u4f8b\u800c\u5b9a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u9999\u6e2f\u5229\u5f97\u7a05\u6309\u5730\u57df\u4f86\u6e90\u539f\u5247\u904b\u4f5c\u3002\u6839\u64da\u9999\u6e2f\u7a05\u52d9\u5236\u5ea6\uff0c\u4efb\u4f55\u4eba\u58eb\uff0c\u5305\u62ec\u6cd5\u5718\u3001\u5408\u5925\u696d\u52d9\u3001\u53d7\u8a17\u4eba\u6216\u5718\u9ad4\uff0c\u5982\u5728\u9999\u6e2f\u7d93\u71df\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\uff0c\u4e26\u5f9e\u8a72\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\u7372\u5f97\u5728\u9999\u6e2f\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u61c9\u8a55\u7a05\u5229\u6f64\uff0c\u5747\u9808\u7e73\u7d0d\u5229\u5f97\u7a05\uff1b\u51fa\u552e\u8cc7\u672c\u8cc7\u7522\u6240\u5f97\u5229\u6f64\u4e00\u822c\u4e0d\u5305\u62ec\u5728\u5167\u3002(<a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_pft.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<p>2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u53e6\u8a2d\u4e00\u6b21\u6027\u7a05\u52d9\u5bec\u6e1b\uff1a\u5229\u5f97\u7a05\u3001\u85aa\u4ff8\u7a05\u53ca\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u5747\u53ef\u7372 100% \u5bec\u6e1b\uff0c\u6bcf\u5b97\u500b\u6848\u4e0a\u9650\u70ba 3,000 \u6e2f\u5143\u3002\u8a72\u5bec\u6e1b\u53ea\u9069\u7528\u65bc 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u7684\u6700\u7d42\u8a55\u7a05\uff0c\u4e0d\u9069\u7528\u65bc\u66ab\u7e73\u7a05\u3002\u76f8\u95dc\u6cd5\u4f8b\u5df2\u65bc 2026 \u5e74 5 \u6708 22 \u65e5\u520a\u61b2\u3002(<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/budget.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u6709\u9650\u516c\u53f8\u5229\u5f97\u7a05\uff1a8.25% \u53ca 16.5% \u7a05\u7387\u9069\u7528\u689d\u4ef6<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"562\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-4-1024x562.png\" alt=\"\" class=\"wp-image-1109\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-4-1024x562.png 1024w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-4-300x165.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-4-768x421.png 768w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-4-1536x843.png 1536w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-4.png 1693w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5728\u9999\u6e2f\u6210\u7acb\u6709\u9650\u516c\u53f8\u5f8c\uff0c\u5982\u516c\u53f8\u5728\u9999\u6e2f\u7d93\u71df\u696d\u52d9\u4e26\u7522\u751f\u9999\u6e2f\u4f86\u6e90\u7684\u61c9\u8a55\u7a05\u5229\u6f64\uff0c\u4fbf\u9808\u6309\u6cd5\u5718\u5229\u5f97\u7a05\u898f\u5247\u5831\u7a05\u53ca\u7e73\u7a05\u3002<\/p>\n\n\n\n<p>\u81ea 2018\/19 \u8ab2\u7a05\u5e74\u5ea6\u8d77\uff0c\u5408\u8cc7\u683c\u6cd5\u5718\u53ef\u4eab\u7528\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7a05\u7387\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u61c9\u8a55\u7a05\u5229\u6f64<\/strong><strong><\/strong><\/td><td><strong>\u7a05\u7387<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u9996 HK$2,000,000<\/td><td>8.25%<\/td><\/tr><tr><td>\u8d85\u51fa HK$2,000,000 \u90e8\u5206<\/td><td>16.5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\u5982\uff0c\u4e00\u9593\u6709\u9650\u516c\u53f8\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u70ba HK$3,000,000\uff0c\u4e26\u5408\u8cc7\u683c\u4f7f\u7528\u5169\u7d1a\u5236\uff0c\u7a05\u6b3e\u8a08\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><strong><\/strong><\/td><td><strong>\u8a08\u7b97<\/strong><strong><\/strong><\/td><td><strong>\u7a05\u6b3e<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u9996 HK$2,000,000<\/td><td>HK$2,000,000 \u00d7 8.25%<\/td><td>HK$165,000<\/td><\/tr><tr><td>\u9918\u4e0b HK$1,000,000<\/td><td>HK$1,000,000 \u00d7 16.5%<\/td><td>HK$165,000<\/td><\/tr><tr><td>\u5229\u5f97\u7a05\u7e3d\u984d<\/td><td><\/td><td>HK$330,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5982\u540c\u4e00\u516c\u53f8\u4e0d\u80fd\u4f7f\u7528\u5169\u7d1a\u5236\uff0c\u5247\u5168\u90e8\u61c9\u8a55\u7a05\u5229\u6f64\u9808\u6309\u6a19\u6e96\u6cd5\u5718\u7a05\u7387 16.5% \u8ab2\u7a05\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u95dc\u806f\u5be6\u9ad4\u898f\u5247\uff1a\u540c\u4e00\u96c6\u5718\u901a\u5e38\u53ea\u80fd\u4e00\u9593\u4eab\u4f4e\u7a05\u7387<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"562\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-8-1024x562.png\" alt=\"\" class=\"wp-image-1114\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-8-1024x562.png 1024w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-8-300x165.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-8-768x421.png 768w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-8-1536x843.png 1536w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/image-8.png 1693w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u4e26\u975e\u53ef\u7531\u540c\u4e00\u95dc\u806f\u96c6\u5718\u5167\u6240\u6709\u516c\u53f8\u540c\u6642\u4eab\u7528\u3002\u6839\u64da\u95dc\u806f\u5be6\u9ad4\u898f\u5247\uff0c\u5982\u5169\u9593\u6216\u4ee5\u4e0a\u5be6\u9ad4\u5c6c\u65bc\u95dc\u806f\u5be6\u9ad4\uff0c\u540c\u4e00\u8ab2\u7a05\u5e74\u5ea6\u5167\u901a\u5e38\u53ea\u80fd\u7531\u5176\u4e2d\u4e00\u9593\u5be6\u9ad4\u9078\u64c7\u4f7f\u7528\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7a05\u7387\uff0c\u5176\u9918\u95dc\u806f\u5be6\u9ad4\u9808\u6309\u6a19\u6e96\u7a05\u7387\u7e73\u7d0d\u5229\u5f97\u7a05\u3002(<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<p>\u300c\u95dc\u806f\u5be6\u9ad4\u300d\u4e00\u822c\u5305\u62ec\u53d7\u540c\u4e00\u4eba\u6216\u540c\u4e00\u7d44\u4eba\u76f4\u63a5\u6216\u9593\u63a5\u63a7\u5236\u7684\u5be6\u9ad4\uff0c\u4f8b\u5982\u6bcd\u516c\u53f8\u8207\u5b50\u516c\u53f8\u3001\u540c\u4e00\u80a1\u6771\u63a7\u5236\u4e0b\u7684\u59ca\u59b9\u516c\u53f8\uff0c\u6216\u7531\u76f8\u540c\u4eba\u58eb\u63a7\u5236\u7684\u4e0d\u540c\u696d\u52d9\u5be6\u9ad4\u3002<\/p>\n\n\n\n<p>\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7684\u9078\u64c7\u901a\u5e38\u5728\u5229\u5f97\u7a05\u5831\u7a05\u8868\u53ca\u76f8\u95dc\u88dc\u5145\u8868\u683c\u4e2d\u8655\u7406\u3002\u4f01\u696d\u5982\u6709\u95dc\u806f\u5be6\u9ad4\uff0c\u61c9\u5982\u5be6\u62ab\u9732\u76f8\u95dc\u8cc7\u6599\uff0c\u4e26\u9078\u64c7\u5408\u9069\u7684\u5be6\u9ad4\u4eab\u7528\u4f4e\u7a05\u7387\u3002\u4e00\u822c\u800c\u8a00\uff0c\u5982\u96c6\u5718\u5167\u6709\u591a\u9593\u76c8\u5229\u516c\u53f8\uff0c\u901a\u5e38\u6703\u8003\u616e\u7531\u61c9\u8a55\u7a05\u5229\u6f64\u8f03\u9ad8\u3001\u4e14\u53ef\u5145\u5206\u4f7f\u7528\u9996 200 \u842c\u6e2f\u5143\u4f4e\u7a05\u7387\u984d\u5ea6\u7684\u5be6\u9ad4\u4f5c\u51fa\u9078\u64c7\u3002<\/p>\n\n\n\n<p>\u4ee5\u6cd5\u5718\u70ba\u4f8b\uff0c\u5169\u7d1a\u5236\u6700\u9ad8\u7bc0\u7a05\u984d\u70ba\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8a08\u7b97\u65b9\u5f0f<\/strong><strong><\/strong><\/td><td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u9996 HK$2,000,000 \u6309\u6a19\u6e96\u7a05\u7387 16.5% \u8a08\u7b97<\/td><td>HK$330,000<\/td><\/tr><tr><td>\u9996 HK$2,000,000 \u6309\u5169\u7d1a\u5236\u4f4e\u7a05\u7387 8.25% \u8a08\u7b97<\/td><td>HK$165,000<\/td><\/tr><tr><td>\u6700\u9ad8\u7bc0\u7701<\/td><td>HK$165,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u8463\u4e8b\u85aa\u916c\u8207\u6709\u9650\u516c\u53f8\u7a05\u52d9\u898f\u5283<\/h2>\n\n\n\n<p>\u6709\u9650\u516c\u53f8\u53ef\u5728\u7b26\u5408\u6cd5\u4f8b\u53ca\u5546\u696d\u5be6\u8cea\u7684\u60c5\u6cc1\u4e0b\uff0c\u900f\u904e\u8463\u4e8b\u85aa\u916c\u3001\u50f1\u54e1\u85aa\u916c\u3001\u79df\u91d1\u3001\u670d\u52d9\u8cbb\u53ca\u5176\u4ed6\u53ef\u6263\u7a05\u958b\u652f\u5b89\u6392\uff0c\u7ba1\u7406\u516c\u53f8\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u3002<\/p>\n\n\n\n<p>\u516c\u53f8\u652f\u4ed8\u4e88\u8463\u4e8b\u6216\u50f1\u54e1\u7684\u85aa\u916c\uff0c\u5982\u5c6c\u70ba\u7522\u751f\u61c9\u8a55\u7a05\u5229\u6f64\u800c\u62db\u81f4\u3001\u91d1\u984d\u5408\u7406\u3001\u5177\u5546\u696d\u5be6\u8cea\uff0c\u4e26\u7b26\u5408\u76f8\u95dc\u6263\u7a05\u898f\u5b9a\uff0c\u4e00\u822c\u53ef\u4f5c\u70ba\u516c\u53f8\u5229\u5f97\u7a05\u6263\u6e1b\u9805\u76ee\u3002\u76f8\u61c9\u5730\uff0c\u6536\u53d6\u85aa\u916c\u7684\u8463\u4e8b\u6216\u50f1\u54e1\u9808\u5c31\u8a72\u6536\u5165\u7533\u5831\u85aa\u4ff8\u7a05\u3002<\/p>\n\n\n\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8463\u4e8b\u85aa\u916c\u5b89\u6392\u4e0d\u80fd\u53ea\u5f9e\u5229\u5f97\u7a05\u89d2\u5ea6\u8003\u616e\uff0c\u9084\u9808\u540c\u6642\u6bd4\u8f03\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u516c\u53f8\u5229\u5f97\u7a05\u7bc0\u7701\uff1b<\/li>\n\n\n\n<li>\u8463\u4e8b\u6216\u50f1\u54e1\u500b\u4eba\u7684\u85aa\u4ff8\u7a05\uff1b<\/li>\n\n\n\n<li>\u500b\u4eba\u514d\u7a05\u984d\u53ca\u53ef\u6263\u9664\u9805\u76ee\uff1b<\/li>\n\n\n\n<li>\u5f37\u7a4d\u91d1\u4f9b\u6b3e\uff1b<\/li>\n\n\n\n<li>\u85aa\u916c\u662f\u5426\u5408\u7406\u53ca\u6709\u5be6\u969b\u670d\u52d9\u652f\u6301\uff1b<\/li>\n\n\n\n<li>\u516c\u53f8\u73fe\u91d1\u6d41\u53ca\u80a1\u6771\u5206\u7d05\u5b89\u6392\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u9999\u6e2f\u4e00\u822c\u4e0d\u5c0d\u516c\u53f8\u6d3e\u767c\u7684\u80a1\u606f\u5fb5\u6536\u9810\u6263\u7a05\uff0c\u800c\u80a1\u6771\u6536\u53d6\u9999\u6e2f\u516c\u53f8\u80a1\u606f\u901a\u5e38\u4ea6\u4e0d\u9808\u53e6\u7e73\u85aa\u4ff8\u7a05\u3002\u56e0\u6b64\uff0c\u516c\u53f8\u5728\u5b89\u6392\u8463\u4e8b\u85aa\u916c\u8207\u80a1\u606f\u5206\u914d\u6642\uff0c\u61c9\u6309\u5be6\u969b\u60c5\u6cc1\u4f5c\u6574\u9ad4\u7a05\u52d9\u898f\u5283\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u7368\u8cc7\u7d93\u71df\u53ca\u5408\u5925\u696d\u52d9\u7684\u5229\u5f97\u7a05\uff1a7.5% \u53ca 15%<\/h2>\n\n\n\n<p>\u7368\u8cc7\u7d93\u71df\u548c\u5408\u5925\u696d\u52d9\u5c6c\u975e\u6cd5\u5718\u696d\u52d9\uff0c\u9069\u7528\u7684\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7387\u70ba\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u61c9\u8a55\u7a05\u5229\u6f64<\/strong><strong><\/strong><\/td><td><strong>\u7a05\u7387<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u9996 HK$2,000,000<\/td><td>7.5%<\/td><\/tr><tr><td>\u8d85\u51fa HK$2,000,000 \u90e8\u5206<\/td><td>15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8207\u6709\u9650\u516c\u53f8\u76f8\u6bd4\uff0c\u975e\u6cd5\u5718\u696d\u52d9\u7684\u8868\u9762\u5229\u5f97\u7a05\u7387\u8f03\u4f4e\uff0c\u4f46\u6771\u4e3b\u6216\u5408\u5925\u4eba\u901a\u5e38\u9808\u627f\u64d4\u7121\u9650\u6cd5\u5f8b\u8cac\u4efb\uff0c\u696d\u52d9\u4ea6\u4e0d\u5177\u5099\u6709\u9650\u516c\u53f8\u7684\u7368\u7acb\u6cd5\u4eba\u8eab\u4efd\u3002<\/p>\n\n\n\n<p>\u7368\u8cc7\u7d93\u71df\u8005\u7684\u696d\u52d9\u5229\u6f64\u4e00\u822c\u6703\u5728\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\u4e2d\u7533\u5831\uff1b\u5982\u7a05\u52d9\u5c40\u5411\u696d\u52d9\u767c\u51fa\u5229\u5f97\u7a05\u5831\u7a05\u8868\uff0c\u4ea6\u9808\u6309\u8981\u6c42\u63d0\u4ea4\u3002\u5408\u5925\u696d\u52d9\u5247\u9808\u6309\u7a05\u52d9\u5c40\u8981\u6c42\u7533\u5831\u6574\u9ad4\u696d\u52d9\u5229\u6f64\uff0c\u518d\u6309\u5408\u5925\u5354\u8b70\u6216\u5be6\u969b\u5206\u6210\u6bd4\u4f8b\u5206\u914d\u4e88\u5404\u5408\u5925\u4eba\u3002<\/p>\n\n\n\n<p>\u5408\u5925\u696d\u52d9\u7684\u5169\u7d1a\u5236\u8a08\u7b97\u4e0d\u61c9\u7c21\u5316\u7406\u89e3\u70ba\u300c\u6bcf\u540d\u5408\u5925\u4eba\u5404\u81ea\u4eab\u6709\u4e00\u500b\u5b8c\u6574 200 \u842c\u6e2f\u5143\u4f4e\u7a05\u7387\u984d\u5ea6\u300d\u3002\u5982\u5408\u5925\u696d\u52d9\u6d89\u53ca\u4e0d\u540c\u8eab\u4efd\u7684\u5408\u5925\u4eba\uff0c\u4f8b\u5982\u6cd5\u5718\u5408\u5925\u4eba\u53ca\u500b\u4eba\u5408\u5925\u4eba\uff0c\u9996 200 \u842c\u6e2f\u5143\u4f4e\u7a05\u7387\u90e8\u5206\u9808\u6839\u64da\u5408\u5925\u4eba\u7684\u5229\u6f64\u5206\u6210\u6bd4\u4f8b\u53ca\u8eab\u4efd\uff0c\u5206\u5225\u5957\u7528 8.25% \u6216 7.5% \u7684\u76f8\u61c9\u7a05\u7387\u3002(<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u6709\u9650\u516c\u53f8\u3001\u7368\u8cc7\u53ca\u5408\u5925\u696d\u52d9\u7a05\u52d9\u6bd4\u8f03<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6bd4\u8f03\u9805\u76ee<\/strong><strong><\/strong><\/td><td><strong>\u6709\u9650\u516c\u53f8<\/strong><strong><\/strong><\/td><td><strong>\u7368\u8cc7\u7d93\u71df<\/strong><strong><\/strong><\/td><td><strong>\u5408\u5925\u696d\u52d9<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u5169\u7d1a\u5236\u9996 HK$2,000,000 \u7a05\u7387<\/td><td>8.25%<\/td><td>7.5%<\/td><td>\u8996\u4e4e\u5408\u5925\u4eba\u8eab\u4efd\u53ca\u5206\u6210\u6bd4\u4f8b\uff0c\u53ef\u80fd\u6d89\u53ca 7.5% \u6216 8.25%<\/td><\/tr><tr><td>\u6a19\u6e96\u7a05\u7387<\/td><td>16.5%<\/td><td>15%<\/td><td>\u8996\u4e4e\u5408\u5925\u4eba\u8eab\u4efd\u53ca\u76f8\u95dc\u898f\u5247\uff0c\u4e00\u822c\u6d89\u53ca 15% \u6216 16.5%<\/td><\/tr><tr><td>\u6cd5\u5f8b\u8cac\u4efb<\/td><td>\u6709\u9650\u8cac\u4efb<\/td><td>\u7121\u9650\u8cac\u4efb<\/td><td>\u4e00\u822c\u70ba\u7121\u9650\u8cac\u4efb\uff0c\u6709\u9650\u5408\u5925\u53e6\u8a08<\/td><\/tr><tr><td>\u5831\u7a05\u5b89\u6392<\/td><td>\u901a\u5e38\u63d0\u4ea4\u6cd5\u5718\u5229\u5f97\u7a05\u5831\u7a05\u8868<\/td><td>\u901a\u5e38\u5728\u500b\u5225\u4eba\u58eb\u5831\u7a05\u8868\u53ca\uff0f\u6216\u6309\u7a05\u5c40\u8981\u6c42\u7533\u5831\u696d\u52d9\u5229\u6f64<\/td><td>\u6309\u5408\u5925\u696d\u52d9\u5831\u7a05\u8981\u6c42\u7533\u5831\uff0c\u518d\u5206\u914d\u4e88\u5408\u5925\u4eba<\/td><\/tr><tr><td>\u6cd5\u5b9a\u5be9\u8a08<\/td><td>\u9999\u6e2f\u6709\u9650\u516c\u53f8\u901a\u5e38\u9808\u6bcf\u5e74\u5be9\u8a08\u8ca1\u52d9\u5831\u8868<\/td><td>\u4e00\u822c\u7121\u6cd5\u5b9a\u5be9\u8a08\u8981\u6c42\uff0c\u4f46\u9808\u4fdd\u5b58\u59a5\u5584\u5e33\u76ee<\/td><td>\u4e00\u822c\u7121\u6cd5\u5b9a\u5be9\u8a08\u8981\u6c42\uff0c\u4f46\u9808\u4fdd\u5b58\u59a5\u5584\u5e33\u76ee<\/td><\/tr><tr><td>\u53ef\u5426\u9078\u64c7\u500b\u4eba\u5165\u606f\u8ab2\u7a05<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u5408\u8cc7\u683c\u9999\u6e2f\u5c45\u6c11\u53ef\u7533\u8acb<\/td><td>\u5408\u8cc7\u683c\u9999\u6e2f\u5c45\u6c11\u53ef\u5c31\u5176\u4efd\u984d\u7533\u8acb<\/td><\/tr><tr><td>\u8463\u4e8b\uff0f\u6771\u4e3b\u85aa\u916c\u6263\u7a05<\/td><td>\u5408\u7406\u8463\u4e8b\u6216\u50f1\u54e1\u85aa\u916c\u53ef\u4f5c\u516c\u53f8\u958b\u652f<\/td><td>\u6771\u4e3b\u63d0\u53d6\u6b3e\u9805\u901a\u5e38\u4e0d\u662f\u696d\u52d9\u6263\u7a05\u85aa\u916c<\/td><td>\u5408\u5925\u4eba\u63d0\u6b3e\u901a\u5e38\u4e0d\u662f\u696d\u52d9\u6263\u7a05\u85aa\u916c<\/td><\/tr><tr><td>\u80a1\u606f\u9810\u6263\u7a05<\/td><td>\u9999\u6e2f\u4e00\u822c\u7121\u80a1\u606f\u9810\u6263\u7a05<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><\/tr><tr><td>\u9996 HK$2,000,000 \u6700\u9ad8\u7bc0\u7a05\u984d<\/td><td>HK$165,000<\/td><td>HK$150,000<\/td><td>\u8996\u4e4e\u5408\u5925\u4eba\u8eab\u4efd\u53ca\u5206\u6210\u6bd4\u4f8b\u800c\u5b9a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u5229\u5f97\u7a05\u5be6\u969b\u8a08\u7b97\u7bc4\u4f8b<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u7bc4\u4f8b\u4ee5 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u70ba\u4f8b\uff0c\u4e26\u5047\u8a2d\u76f8\u95dc\u7d0d\u7a05\u4eba\u5408\u8cc7\u683c\u4f7f\u7528\u5169\u7d1a\u5236\u7a05\u7387\u53ca\u9069\u7528\u8a72\u5e74\u5ea6\u4e00\u6b21\u6027\u5229\u5f97\u7a05\u5bec\u6e1b\u3002\u5be6\u969b\u7a05\u6b3e\u4ecd\u9808\u6309\u7a05\u52d9\u5c40\u6700\u7d42\u8a55\u7a05\u70ba\u6e96\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7bc4\u4f8b\u4e00\uff1a\u6709\u9650\u516c\u53f8\uff0c\u61c9\u8a55\u7a05\u5229\u6f64 HK$1,000,000<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8a08\u7b97\u6b65\u9a5f<\/strong><strong><\/strong><\/td><td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u61c9\u8a55\u7a05\u5229\u6f64<\/td><td>HK$1,000,000<\/td><\/tr><tr><td>\u5168\u6578\u843d\u5165\u9996 HK$2,000,000 \u9580\u6abb\uff0c\u6309 8.25% \u8a08\u7a05<\/td><td>HK$1,000,000 \u00d7 8.25% = HK$82,500<\/td><\/tr><tr><td>\u6263\u9664 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u5229\u5f97\u7a05\u5bec\u6e1b\uff0c\u4e0a\u9650 HK$3,000<\/td><td>\u2212 HK$3,000<\/td><\/tr><tr><td>\u5be6\u969b\u61c9\u7e73\u5229\u5f97\u7a05<\/td><td>HK$79,500<\/td><\/tr><tr><td>\u5be6\u969b\u7a05\u7387<\/td><td>\u7d04 7.95%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5982\u540c\u4e00\u7b46 HK$1,000,000 \u61c9\u8a55\u7a05\u5229\u6f64\u6309 16.5% \u6a19\u6e96\u7a05\u7387\u8a08\u7b97\uff0c\u7a05\u6b3e\u70ba HK$165,000\u3002\u56e0\u6b64\uff0c\u5169\u7d1a\u5236\u672c\u8eab\u5728\u6b64\u4f8b\u4e2d\u7bc0\u7701 HK$82,500\uff1b\u518d\u52a0\u4e0a 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u4e00\u6b21\u6027\u5bec\u6e1b\u5f8c\uff0c\u5be6\u969b\u61c9\u7e73\u7a05\u6b3e\u70ba HK$79,500\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7bc4\u4f8b\u4e8c\uff1a\u7368\u8cc7\u7d93\u71df\uff0c\u696d\u52d9\u5229\u6f64 HK$800,000<\/h3>\n\n\n\n<p>\u5982\u7368\u8cc7\u7d93\u71df\u8005\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u70ba HK$800,000\uff0c\u4e26\u5408\u8cc7\u683c\u4f7f\u7528\u5169\u7d1a\u5236\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8a08\u7b97\u6b65\u9a5f<\/strong><strong><\/strong><\/td><td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u61c9\u8a55\u7a05\u5229\u6f64<\/td><td>HK$800,000<\/td><\/tr><tr><td>\u6309\u975e\u6cd5\u5718\u5169\u7d1a\u5236\u4f4e\u7a05\u7387 7.5% \u8a08\u7a05<\/td><td>HK$800,000 \u00d7 7.5% = HK$60,000<\/td><\/tr><tr><td>\u6263\u9664 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u5229\u5f97\u7a05\u5bec\u6e1b\uff0c\u4e0a\u9650 HK$3,000<\/td><td>\u2212 HK$3,000<\/td><\/tr><tr><td>\u5be6\u969b\u61c9\u7e73\u5229\u5f97\u7a05<\/td><td>HK$57,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5982\u8a72\u7368\u8cc7\u7d93\u71df\u8005\u540c\u6642\u6709\u85aa\u4ff8\u6536\u5165\u6216\u7269\u696d\u6536\u5165\uff0c\u4e26\u7b26\u5408\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u8cc7\u683c\uff0c\u53ef\u8003\u616e\u7533\u8acb\u500b\u4eba\u5165\u606f\u8ab2\u7a05\uff0c\u628a\u4e0d\u540c\u985e\u5225\u5165\u606f\u5408\u4f75\u8a08\u7b97\uff0c\u4e26\u6263\u9664\u9069\u7528\u514d\u7a05\u984d\u53ca\u6263\u9664\u9805\u76ee\u5f8c\u6309\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u898f\u5247\u8a08\u7b97\u3002\u662f\u5426\u8f03\u6709\u5229\uff0c\u53d6\u6c7a\u65bc\u7e3d\u5165\u606f\u3001\u514d\u7a05\u984d\u3001\u6263\u9664\u9805\u76ee\u53ca\u5bb6\u5ead\u72c0\u6cc1\u7b49\u56e0\u7d20\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u5229\u5f97\u7a05\u5bec\u6e1b<\/h2>\n\n\n\n<p>2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u7684\u5229\u5f97\u7a05\u5bec\u6e1b\u70ba 100% \u6e1b\u514d\uff0c\u6bcf\u5b97\u500b\u6848\u4e0a\u9650 3,000 \u6e2f\u5143\u3002\u6b64\u5bec\u6e1b\u540c\u6642\u9069\u7528\u65bc\u5229\u5f97\u7a05\u3001\u85aa\u4ff8\u7a05\u53ca\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u3002\u76f8\u95dc\u6cd5\u4f8b\u5df2\u7372\u901a\u904e\uff0c\u4e26\u65bc 2026 \u5e74 5 \u6708 22 \u65e5\u520a\u61b2\u3002(<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/budget.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<p>\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bec\u6e1b\u53ea\u9069\u7528\u65bc 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u6700\u7d42\u8a55\u7a05\uff1b<\/li>\n\n\n\n<li>\u5bec\u6e1b\u4e0d\u9069\u7528\u65bc\u66ab\u7e73\u7a05\uff1b<\/li>\n\n\n\n<li>\u7a05\u52d9\u5c40\u6703\u5728\u6700\u7d42\u8a55\u7a05\u4e2d\u8655\u7406\u6709\u95dc\u5bec\u6e1b\uff1b<\/li>\n\n\n\n<li>\u7d0d\u7a05\u4eba\u4ecd\u9808\u6309\u7a05\u55ae\u7e73\u4ed8\u66ab\u7e73\u7a05\uff1b<\/li>\n\n\n\n<li>\u5982\u6700\u7d42\u8a55\u7a05\u5f8c\u51fa\u73fe\u591a\u7e73\u7a05\u6b3e\uff0c\u7a05\u52d9\u5c40\u6703\u6309\u6a5f\u5236\u62b5\u92b7\u6216\u9000\u9084\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u70ba\u8fd1\u5e74\u5229\u5f97\u7a05\u5bec\u6e1b\u91d1\u984d\u8b8a\u5316\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8ab2\u7a05\u5e74\u5ea6<\/strong><strong><\/strong><\/td><td><strong>\u5bec\u6e1b\u6bd4\u7387<\/strong><strong><\/strong><\/td><td><strong>\u6bcf\u5b97\u500b\u6848\u4e0a\u9650<\/strong><strong><\/strong><\/td><\/tr><tr><td>2019\/20<\/td><td>100%<\/td><td>HK$20,000<\/td><\/tr><tr><td>2020\/21<\/td><td>100%<\/td><td>HK$10,000<\/td><\/tr><tr><td>2021\/22<\/td><td>100%<\/td><td>HK$10,000<\/td><\/tr><tr><td>2022\/23<\/td><td>100%<\/td><td>HK$6,000<\/td><\/tr><tr><td>2023\/24<\/td><td>100%<\/td><td>HK$3,000<\/td><\/tr><tr><td>2024\/25<\/td><td>100%<\/td><td>HK$1,500<\/td><\/tr><tr><td>2025\/26<\/td><td>100%<\/td><td>HK$3,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7531\u65bc\u7a05\u52d9\u5bec\u6e1b\u5c6c\u6bcf\u5e74\u8ca1\u653f\u9810\u7b97\u6848\u53ca\u76f8\u95dc\u6cd5\u4f8b\u5b89\u6392\uff0c\u4f01\u696d\u4e0d\u61c9\u5c07\u5e74\u5ea6\u5bec\u6e1b\u8996\u70ba\u56fa\u5b9a\u6216\u9577\u671f\u7bc0\u7a05\u4f86\u6e90\u3002\u7a05\u52d9\u898f\u5283\u4ecd\u61c9\u4ee5\u696d\u52d9\u7d50\u69cb\u3001\u6536\u5165\u4f86\u6e90\u3001\u53ef\u6263\u7a05\u958b\u652f\u3001\u95dc\u806f\u5be6\u9ad4\u5b89\u6392\u53ca\u73fe\u91d1\u6d41\u7ba1\u7406\u70ba\u57fa\u790e\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u9999\u6e2f\u5229\u5f97\u7a05\u5e38\u898b\u554f\u984c<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">2026 \u5e74\u9999\u6e2f\u5229\u5f97\u7a05\u7387\u6709\u6c92\u6709\u6539\u8b8a\uff1f<\/h3>\n\n\n\n<p>\u622a\u81f3 2026 \u5e74\uff0c\u9999\u6e2f\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7387\u7dad\u6301\u4e0d\u8b8a\u3002\u6cd5\u5718\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u6309 8.25% \u8ab2\u7a05\uff0c\u8d85\u51fa\u90e8\u5206\u6309 16.5% \u8ab2\u7a05\uff1b\u975e\u6cd5\u5718\u696d\u52d9\u9996 200 \u842c\u6e2f\u5143\u6309 7.5% \u8ab2\u7a05\uff0c\u8d85\u51fa\u90e8\u5206\u6309 15% \u8ab2\u7a05\u3002(<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5169\u7d1a\u5236\u7684 200 \u842c\u6e2f\u5143\u9580\u6abb\u662f\u5426\u5df2\u8abf\u6574\uff1f<\/h3>\n\n\n\n<p>\u622a\u81f3 2026 \u5e74\uff0c\u5169\u7d1a\u5236\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u7684\u9580\u6abb\u4ecd\u7136\u6cbf\u7528\u3002\u6587\u7ae0\u64b0\u5beb\u6642\uff0c\u672a\u898b\u7a05\u52d9\u5c40\u516c\u5e03\u6539\u8b8a\u8a72\u9580\u6abb\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6211\u6709\u5169\u9593\u6709\u9650\u516c\u53f8\uff0c\u5169\u9593\u90fd\u53ef\u4ee5\u7528 8.25% \u55ce\uff1f<\/h3>\n\n\n\n<p>\u5982\u679c\u5169\u9593\u516c\u53f8\u5c6c\u65bc\u95dc\u806f\u5be6\u9ad4\uff0c\u540c\u4e00\u8ab2\u7a05\u5e74\u5ea6\u5167\u4e00\u822c\u53ea\u80fd\u7531\u5176\u4e2d\u4e00\u9593\u516c\u53f8\u9078\u64c7\u4f7f\u7528\u5169\u7d1a\u5236\u4f4e\u7a05\u7387\u3002\u53e6\u4e00\u9593\u95dc\u806f\u516c\u53f8\u901a\u5e38\u9808\u6309\u6a19\u6e96\u6cd5\u5718\u7a05\u7387 16.5% \u5c31\u5176\u5168\u90e8\u61c9\u8a55\u7a05\u5229\u6f64\u8ab2\u7a05\u3002(<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7368\u8cc7\u7d93\u71df\u7684\u5229\u5f97\u7a05\u7387\u662f\u591a\u5c11\uff1f\u548c\u6709\u9650\u516c\u53f8\u6709\u4f55\u5206\u5225\uff1f<\/h3>\n\n\n\n<p>\u7368\u8cc7\u7d93\u71df\u5c6c\u975e\u6cd5\u5718\u696d\u52d9\uff0c\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u6309 7.5% \u8ab2\u7a05\uff0c\u8d85\u51fa\u90e8\u5206\u6309 15% \u8ab2\u7a05\u3002\u96d6\u7136\u8868\u9762\u7a05\u7387\u4f4e\u65bc\u6709\u9650\u516c\u53f8\uff0c\u4f46\u7368\u8cc7\u7d93\u71df\u8005\u901a\u5e38\u9808\u627f\u64d4\u7121\u9650\u6cd5\u5f8b\u8cac\u4efb\uff0c\u4ea6\u4e0d\u5177\u5099\u6709\u9650\u516c\u53f8\u7684\u7368\u7acb\u6cd5\u4eba\u8eab\u4efd\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5408\u5925\u696d\u52d9\u7684\u5229\u6f64\u5982\u4f55\u8ab2\u7a05\uff1f<\/h3>\n\n\n\n<p>\u5408\u5925\u696d\u52d9\u9808\u7533\u5831\u6574\u9ad4\u5229\u6f64\uff0c\u4e26\u6309\u5408\u5925\u4eba\u5229\u6f64\u5206\u6210\u6bd4\u4f8b\u5206\u914d\u3002\u5169\u7d1a\u5236\u4e0b\uff0c\u5408\u5925\u696d\u52d9\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u53ef\u9069\u7528\u8f03\u4f4e\u7a05\u7387\uff1b\u5982\u5408\u5925\u4eba\u5305\u62ec\u6cd5\u5718\u53ca\u975e\u6cd5\u5718\uff0c\u9808\u6309\u5404\u81ea\u5206\u6210\u6bd4\u4f8b\u5206\u5225\u5957\u7528\u76f8\u61c9\u4f4e\u7a05\u7387\u6216\u6a19\u6e96\u7a05\u7387\u3002(<a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u4ec0\u9ebc\u60c5\u6cc1\u4e0b\u61c9\u8a72\u9078\uff1f<\/h3>\n\n\n\n<p>\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u9069\u7528\u65bc\u5408\u8cc7\u683c\u500b\u4eba\uff0c\u53ef\u5c07\u85aa\u4ff8\u6536\u5165\u3001\u7269\u696d\u6536\u5165\u53ca\u696d\u52d9\u5229\u6f64\u5408\u4f75\u8a08\u7b97\uff0c\u518d\u6263\u9664\u9069\u7528\u514d\u7a05\u984d\u53ca\u6263\u9664\u9805\u76ee\u3002\u7576\u7d0d\u7a05\u4eba\u7e3d\u5165\u606f\u4e0d\u9ad8\uff0c\u6216\u53ef\u4eab\u6709\u8f03\u591a\u514d\u7a05\u984d\u53ca\u6263\u9664\u9805\u76ee\u6642\uff0c\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u53ef\u80fd\u8f03\u6709\u5229\u3002\u662f\u5426\u7533\u8acb\u61c9\u8996\u4e4e\u500b\u6848\u800c\u5b9a\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u5229\u5f97\u7a05\u5bec\u6e1b\u662f\u591a\u5c11\uff1f<\/h3>\n\n\n\n<p>2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u5229\u5f97\u7a05\u53ef\u7372 100% \u5bec\u6e1b\uff0c\u6bcf\u5b97\u500b\u6848\u4e0a\u9650 3,000 \u6e2f\u5143\u3002\u8a72\u5bec\u6e1b\u53ea\u9069\u7528\u65bc\u6700\u7d42\u8a55\u7a05\uff0c\u4e0d\u9069\u7528\u65bc\u66ab\u7e73\u7a05\u3002(<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/budget.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">ird.gov.hk<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u96f6\u6536\u5165\u516c\u53f8\u8981\u4e0d\u8981\u4ea4\u5229\u5f97\u7a05\u5831\u7a05\u8868\uff1f<\/h3>\n\n\n\n<p>\u8981\u3002\u5373\u4f7f\u516c\u53f8\u5168\u5e74\u7121\u6536\u5165\u6216\u7121\u71df\u696d\uff0c\u5982\u6536\u5230\u7a05\u52d9\u5c40\u767c\u51fa\u7684\u5229\u5f97\u7a05\u5831\u7a05\u8868\uff0c\u4ecd\u9808\u5728\u9650\u671f\u5167\u63d0\u4ea4\u3002\u4e0d\u63d0\u4ea4\u5831\u7a05\u8868\u53ef\u5f15\u81f4\u4f30\u8a08\u8a55\u7a05\u3001\u7f70\u6b3e\uff0c\u56b4\u91cd\u8005\u751a\u81f3\u53ef\u80fd\u88ab\u6aa2\u63a7\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>easyCorp \u6210\u7acb\u65bc 2009 \u5e74\uff0c\u5ba2\u6236\u904d\u53ca\u6b50\u7f8e\u3001\u6771\u5357\u4e9e\u53ca\u975e\u6d32\u7b49\u570b\u5bb6\u3002\u5718\u968a\u64c1\u6709\u7d93\u9a57\u8c50\u5bcc\u7684\u6703\u8a08\u5e2b\u3001\u7a05\u52d9\u5c08\u5bb6\u548c\u5c08\u696d\u7684\u8a3b\u518a\u516c\u53f8\u79d8\u66f8\uff0c\u8fc4\u4eca\u5df2\u70ba\u6578\u5343\u5bb6\u4e2d\u5c0f\u4f01\u696d\u63d0\u4f9b\u5c08\u696d\u7684\u6703\u8a08\u3001\u7a05\u52d9\u670d\u52d9\u53ca\u4f01\u696d\u89e3\u6c7a\u65b9\u6848\u3002easyCorp \u4f5c\u70ba\u6046\u751f\u9280\u884c\u6700\u4f73\u696d\u52d9\u5408\u4f5c\u5925\u4f34\uff0c\u5982\u9700\u9032\u4e00\u6b65\u4e86\u89e3\u5229\u5f97\u7a05\u5831\u7a05\u6d41\u7a0b\u6216\u5169\u7d1a\u5236\u9078\u8209\u5b89\u6392\uff0cEasyCorp \u63d0\u4f9b\u4e00\u7ad9\u5f0f\u516c\u53f8\u79d8\u66f8\u53ca\u7a05\u52d9\u7533\u5831\u670d\u52d9\uff0c\u7531\u6301\u724c\u6703\u8a08\u5e2b\u5718\u968a\u5354\u52a9\u8655\u7406 BIR51\/BIR60 \u5831\u7a05\u8868\u63d0\u4ea4\u3001\u95dc\u806f\u5be6\u9ad4\u9078\u8209\u53ca\u66ab\u7e73\u7a05\u5b89\u6392\uff0c\u6b61\u8fce\u806f\u7d61\u9867\u554f\u5718\u968a\u53d6\u5f97\u514d\u8cbb\u521d\u6b65\u8aee\u8a62\u3002\u7acb\u5373\u6309\u6b64\u806f\u7d61\u6211\u5011\u4e86\u89e3\u66f4\u591a\uff1a<a href=\"https:\/\/www.easycorp.com.hk\/zh\/accounting\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.easycorp.com.hk\/zh\/accounting<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u672c\u6587\u4f5c\u8005\uff1a<\/strong><strong><br><\/strong>\u535a\u5ba2\u6587\u7ae0\u7531 easyCorp \u5275\u696d\u5c08\u5bb6\u5718\u968a\u64b0\u5beb\uff0c\u7d93\u7531\u5c08\u696d\u4eba\u58eb\u5be9\u95b1\u767c\u4f48\uff0c\u81f4\u529b\u70ba\u5927\u773e\u63d0\u4f9b\u5206\u4eab\u958b\u516c\u53f8\u5275\u696d\u53ca\u7a05\u52d9\u7b49\u5be6\u7528\u8cc7\u8a0a\u3002easyCorp \u6210\u7acb\u65bc 2009 \u5e74\uff0c\u6046\u751f\u9280\u884c\u6700\u4f73\u696d\u52d9\u5408\u4f5c\u5925\u4f34\uff0c\u5ba2\u6236\u904d\u53ca\u6b50\u7f8e\u3001\u6771\u5357\u4e9e\u53ca\u975e\u6d32\u7b49\u570b\u5bb6\u3002\u6211\u5011\u7684\u5718\u968a\u64c1\u6709\u7d93\u9a57\u8c50\u5bcc\u7684\u6703\u8a08\u5e2b\u3001\u7a05\u52d9\u5c08\u5bb6\u548c\u5c08\u696d\u7684\u8a3b\u518a\u516c\u53f8\u79d8\u66f8\uff0c\u8fc4\u4eca\u5df2\u70ba\u6578\u5343\u5bb6\u4e2d\u5c0f\u53ca\u521d\u5275\u4f01\u696d\u63d0\u4f9b\u5c08\u696d\u7684\u6703\u8a08\u3001\u7a05\u52d9\u670d\u52d9\u3001\u5546\u6a19\u8a3b\u518a\u53ca\u4f01\u696d\u89e3\u6c7a\u65b9\u6848\u3002<\/p>\n\n\n\n<p>\u672c\u6587\u6240\u8f09\u7a05\u7387\u3001\u5bec\u6e1b\u91d1\u984d\u53ca\u6cd5\u898f\u8cc7\u6599\u50c5\u4f9b\u4e00\u822c\u53c3\u8003\u3002\u9999\u6e2f\u5229\u5f97\u7a05\u5169\u7d1a\u5236\u7a05\u7387\u81ea 2018\/19 \u8ab2\u7a05\u5e74\u5ea6\u8d77\u5be6\u65bd\u4e26\u6cbf\u7528\u81f3\u4eca\uff1b2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u4e00\u6b21\u6027\u7a05\u52d9\u5bec\u6e1b\u5247\u4ee5 2026 \u5e74 5 \u6708 22 \u65e5\u520a\u61b2\u7684\u76f8\u95dc\u6cd5\u4f8b\u70ba\u6e96\u3002\u7a05\u52d9\u898f\u5283\u6d89\u53ca\u500b\u6848\u5177\u9ad4\u60c5\u6cc1\uff0c\u5efa\u8b70\u5728\u4f5c\u51fa\u6c7a\u7b56\u524d\u8aee\u8a62\u6301\u724c\u7a05\u52d9\u5e2b\u6216\u57f7\u696d\u6703\u8a08\u5e2b\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Learn more:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/faq\/2tr.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">FAQ on Two-tiered Profits Tax Rates Regime<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/budget.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a0e\u52d9\u5c40 : 2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u7a0e\u52d9\u63aa\u65bd<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_pft.htm?utm_source=openai\" target=\"_blank\" rel=\"noreferrer noopener\">IRD : Profits Tax<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u5229\u5f97\u7a05\uff08Profits Tax\uff09\u5728 2026 \u5e74\u7e7c\u7e8c\u6cbf\u7528\u5169\u7d1a\u5236\u7a05\u7387\u3002\u6cd5\u5718\uff0c\u5305\u62ec\u9999\u6e2f\u6709\u9650\u516c\u53f8\uff0c\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u6309 8.25% \u8ab2\u7a05\uff0c\u8d85\u51fa 200 \u842c\u6e2f\u5143\u7684\u90e8\u5206\u6309 16.5% \u8ab2\u7a05\uff1b\u975e\u6cd5\u5718\u696d\u52d9\uff0c\u4f8b\u5982\u7368\u8cc7\u7d93\u71df\u53ca\u5408\u5925\u696d\u52d9\uff0c\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u6309 7.5% \u8ab2\u7a05\uff0c\u8d85\u51fa\u90e8\u5206\u6309 15% \u8ab2\u7a05\u3002 \u672c\u6587\u6574\u7406\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7684\u7a05\u7387\u7d50\u69cb\u3001\u6709\u9650\u516c\u53f8\u8207\u975e\u6cd5\u5718\u696d\u52d9\u7684\u9069\u7528\u65b9\u5f0f\u3001\u76f8\u95dc\u898f\u5247\u3001\u8a08\u7a05\u7bc4\u4f8b\u53ca 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u4e00\u6b21\u6027\u5229\u5f97\u7a05\u5bec\u6e1b\u5b89\u6392\u3002 2026 \u5e74\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\u4e00\u89bd \u9999\u6e2f\u516c\u53f8\u5728 2026 \u5e74\u9808\u7e73\u4ea4\u591a\u5c11\u5229\u5f97\u7a05\uff0c\u4e3b\u8981\u53d6\u6c7a\u65bc\u696d\u52d9\u985e\u578b\u3001\u61c9\u8a55\u7a05\u5229\u6f64\u91d1\u984d\uff0c\u4ee5\u53ca\u662f\u5426\u5408\u8cc7\u683c\u4eab\u7528\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7a05\u7387\u3002 \u5169\u7d1a\u5236\u5229\u5f97\u7a05\uff08Two-tiered Profits Tax Rates Regime\uff09\u81ea 2018\/19 \u8ab2\u7a05\u5e74\u5ea6\u8d77\u751f\u6548\u3002\u5728\u5169\u7d1a\u5236\u5f15\u5165\u524d\uff0c\u9999\u6e2f\u5229\u5f97\u7a05\u4e00\u822c\u63a1\u7528\u55ae\u4e00\u6a19\u6e96\u7a05\u7387\uff0c\u5373\u6cd5\u5718 16.5%\uff0c\u975e\u6cd5\u5718\u696d\u52d9 15%\u3002\u5169\u7d1a\u5236\u628a\u9996 200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u7684\u7a05\u7387\u6e1b\u534a\uff0c\u4ee5\u6e1b\u8f15\u4e2d\u5c0f\u4f01\u53ca\u521d\u5275\u4f01\u696d\u7a05\u52d9\u8ca0\u64d4\u3002 \u622a\u81f3 2026 \u5e74\uff0c\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7684\u4e3b\u8981\u7a05\u7387\u5982\u4e0b\uff1a \u696d\u52d9\u985e\u578b \u9996 HK$2,000,000 \u61c9\u8a55\u7a05\u5229\u6f64 \u8d85\u51fa HK$2,000,000 \u90e8\u5206 \u6bcf\u5e74\u6700\u9ad8\u7bc0\u7701\u7a05\u6b3e \u6cd5\u5718\uff0c\u5305\u62ec\u6709\u9650\u516c\u53f8 8.25% 16.5% HK$165,000 \u975e\u6cd5\u5718\u696d\u52d9\uff0c\u5305\u62ec\u7368\u8cc7\u7d93\u71df 7.5% 15% [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[4],"tags":[],"class_list":["post-1101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-4","entry","has-media"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/09\/3.png","_links":{"self":[{"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/posts\/1101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/comments?post=1101"}],"version-history":[{"count":2,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/posts\/1101\/revisions"}],"predecessor-version":[{"id":1116,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/posts\/1101\/revisions\/1116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/media\/1120"}],"wp:attachment":[{"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/media?parent=1101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/categories?post=1101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.easycorp.com.hk\/blog\/wp-json\/wp\/v2\/tags?post=1101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}