{"id":737,"date":"2024-11-06T18:22:27","date_gmt":"2024-11-06T10:22:27","guid":{"rendered":"https:\/\/www.easycorp.com.hk\/blog\/?p=737"},"modified":"2024-11-06T18:28:31","modified_gmt":"2024-11-06T10:28:31","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%a0%b1%e7%a8%85-2024-%e6%9c%80%e6%96%b0%e7%a8%85%e5%8b%99%e5%84%aa%e6%83%a0%e8%a7%a3%e8%ae%80","status":"publish","type":"post","link":"https:\/\/www.easycorp.com.hk\/blog\/%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%a0%b1%e7%a8%85-2024-%e6%9c%80%e6%96%b0%e7%a8%85%e5%8b%99%e5%84%aa%e6%83%a0%e8%a7%a3%e8%ae%80\/","title":{"rendered":"\u9999\u6e2f\u516c\u53f8\u5831\u7a05 2024: \u6700\u65b0\u7a05\u52d9\u512a\u60e0\u89e3\u8b80"},"content":{"rendered":"\n<p class=\"has-medium-font-size\">\u5728\u5168\u7403\u7d93\u6fdf\u4e2d\u7a69\u6b65\u524d\u884c\u7684\u9999\u6e2f\uff0c\u4e00\u76f4\u4ee5\u4f86\u90fd\u4ee5\u5176\u4f4e\u7a05\u5236\u548c\u7c21\u55ae\u7684\u7a05\u52d9\u898f\u5b9a\u5438\u5f15\u8457\u5168\u7403\u4f01\u696d\u30022024\u5e74\uff0c\u9999\u6e2f\u91dd\u5c0d\u516c\u53f8\u5229\u5f97\u7a05\u7684\u4e00\u7cfb\u5217\u6539\u9769\uff0c\u66f4\u9032\u4e00\u6b65\u5f37\u5316\u4e86\u9019\u500b\u570b\u969b\u91d1\u878d\u4e2d\u5fc3\u7684\u7af6\u722d\u529b\u3002\u8b93\u6211\u5011\u4e00\u8d77\u4f86\u770b\u770b\u9019\u4e9b\u6700\u65b0\u7684\u9999\u6e2f\u516c\u53f8\u5831\u7a05\u7684\u7a05\u52d9\u512a\u60e0\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u516c\u53f8\u5831\u7a05\u512a\u60e01. <\/strong><strong>\u5229\u5f97\u7a05\u52d9\u6e1b<\/strong><strong>\u514d<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"959\" height=\"522\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image.png\" alt=\"\" class=\"wp-image-739\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image.png 959w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-300x163.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-768x418.png 768w\" sizes=\"auto, (max-width: 959px) 100vw, 959px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">2024\u5e745\u670831\u65e5\uff0cInland Revenue (Amendment) (Tax Concessions and Two-tiered Standard Rates) Ordinance 2024 \u516c\u5e03\uff0c\u6b64\u689d\u4f8b\u70ba2023\/24\u5e74\u5ea6\u7684\u5229\u6f64\u7a05\u63d0\u4f9b\u4e86100%\u7684\u6e1b\u514d\uff0c\u4e0a\u9650\u70ba3000\u6e2f\u5143\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u5982\u679c\u4f60\u7684\u516c\u53f8\u5728\u8a72\u7a05\u5e74\u5ea6\u7684\u7a05\u524d\u5229\u6f64\u70ba30,000\u6e2f\u5143\uff0c\u90a3\u9ebc\u4f60\u5c07\u7372\u5f973000\u6e2f\u5143\u7684\u7a05\u6536\u6e1b\u514d\uff0c\u5be6\u969b\u9700\u8981\u7e73\u7d0d\u7684\u7a05\u6b3e\u5c07\u5f9e\u539f\u672c\u76848,250\u6e2f\u5143\uff08\u6309\u716716.5%\u7684\u4f01\u696d\u5229\u6f64\u7a05\u7387\u8a08\u7b97\uff09\u6e1b\u5c11\u52305,250\u6e2f\u5143\u3002\u9019\u9805\u653f\u7b56\u5c07\u6709\u52a9\u65bc\u964d\u4f4e\u5c0f\u578b\u4f01\u696d\u548c\u5275\u696d\u516c\u53f8\u7684\u71df\u904b\u6210\u672c\uff0c\u4e26\u4e14\u5c0d\u65bc\u521d\u5275\u516c\u53f8\u4f86\u8aaa\uff0c\u6bcf\u4e00\u7b46\u7bc0\u7701\u7684\u6210\u672c\u90fd\u53ef\u80fd\u6210\u70ba\u4ed6\u5011\u6210\u529f\u7684\u95dc\u9375\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u516c\u53f8\u5831\u7a05\u512a\u60e02. <\/strong><strong>\u5c08\u5229\u76d2\u5236\u5ea6\u7684\u7a05\u52d9\u512a\u60e0<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"866\" height=\"543\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-2.png\" alt=\"\" class=\"wp-image-741\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-2.png 866w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-2-300x188.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-2-768x482.png 768w\" sizes=\"auto, (max-width: 866px) 100vw, 866px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">2024\u5e746\u670826\u65e5\uff0c\u9999\u6e2f\u7279\u5340\u653f\u5e9c\u901a\u904e\u4e86Inland Revenue (Amendment) (Tax Concessions for Intellectual Property Income) Ordinance 2024\uff0c\u5be6\u65bd\u4e86\u5c08\u5229\u76d2\u5236\u5ea6\u4f86\u9f13\u52f5\u4f01\u696d\u5728\u9999\u6e2f\u8a3b\u518a\u5c08\u5229\uff0c\u4e26\u5c0d\u5f9e\u9019\u4e9b\u5c08\u5229\u7372\u5f97\u7684\u6536\u5165\u63d0\u4f9b\u7a05\u52d9\u512a\u60e0\u3002\u9019\u9805\u5236\u5ea6\u4e0d\u50c5\u5c0d\u64c1\u6709\u9999\u6e2f\u8a3b\u518a\u5c08\u5229\u7684\u516c\u53f8\u63d0\u4f9b\u4e86\u660e\u986f\u7684\u7a05\u52d9\u512a\u60e0\uff0c\u800c\u4e14\u9084\u5305\u62ec\u4e86\u7b26\u5408\u689d\u4ef6\u7684\u5176\u4ed6\u77e5\u8b58\u7522\u6b0a\uff0c\u5982\u690d\u7269\u54c1\u7a2e\u6b0a\u548c\u8edf\u4ef6\u8457\u4f5c\u6b0a\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u6b64\u4fee\u8a02\u5e36\u4f86\u7684\u4e3b\u8981\u512a\u52e2\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u964d\u4f4e\u7a05\u7387<\/strong>\uff1a\u6839\u64da\u6b64\u5236\u5ea6\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u77e5\u8b58\u7522\u6b0a\u6536\u5165\u53ef\u4ee5\u4eab\u53d7\u5230\u50c55%\u7684\u512a\u60e0\u7a05\u7387\u3002\u9019\u4e00\u4f4e\u7a05\u7387\u5c0d\u65bc\u4fc3\u9032\u4f01\u696d\u5c0d\u77e5\u8b58\u7522\u6b0a\u7684\u6295\u8cc7\u548c\u958b\u767c\u5177\u6709\u986f\u8457\u5438\u5f15\u529b\uff0c\u5c24\u5176\u662f\u5c0d\u65bc\u90a3\u4e9b\u4f9d\u9760\u5c08\u5229\u6280\u8853\u6216\u5275\u65b0\u4f86\u9a45\u52d5\u696d\u52d9\u589e\u9577\u7684\u79d1\u6280\u548c\u751f\u7269\u79d1\u6280\u4f01\u696d\u3002<br><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u5f37\u5316\u7814\u767c\u52d5\u529b<\/strong>\uff1a\u5236\u5ea6\u9f13\u52f5\u4f01\u696d\u6295\u8cc7\u65bc\u7814\u767c\u6d3b\u52d5\uff0c\u56e0\u70ba\u53ea\u6709\u90a3\u4e9b\u6e90\u65bc\u7814\u767c\u6d3b\u52d5\u7684\u77e5\u8b58\u7522\u6b0a\u6240\u7522\u751f\u7684\u6536\u5165\u624d\u80fd\u4eab\u53d7\u7a05\u52d9\u512a\u60e0\u3002\u9019\u5c07\u6fc0\u52f5\u4f01\u696d\u589e\u52a0\u7814\u767c\u9810\u7b97\uff0c\u63a8\u52d5\u5275\u65b0\u3002<br><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u4fc3\u9032\u5c08\u696d\u670d\u52d9\u767c\u5c55<\/strong>\uff1a\u96a8\u8457\u66f4\u591a\u4f01\u696d\u5c0b\u6c42\u8a3b\u518a\u548c\u5546\u696d\u5316\u5c08\u5229\u53ca\u5176\u4ed6\u77e5\u8b58\u7522\u6b0a\uff0c\u76f8\u95dc\u7684\u5c08\u696d\u670d\u52d9\u9700\u6c42\u4e5f\u5c07\u589e\u52a0\uff0c\u5305\u62ec\u77e5\u8b58\u7522\u6b0a\u6cd5\u5f8b\u3001\u8a55\u4f30\u3001\u7ba1\u7406\u3001\u54a8\u8a62\u548c\u4ee3\u7406\u670d\u52d9\u3002\u9019\u4e0d\u50c5\u5275\u9020\u4e86\u66f4\u591a\u7684\u5c31\u696d\u6a5f\u6703\uff0c\u4e5f\u4fc3\u9032\u4e86\u5c08\u696d\u670d\u52d9\u884c\u696d\u7684\u767c\u5c55\u3002<br><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u63d0\u5347\u570b\u969b\u7af6\u722d\u529b<\/strong>\uff1a\u901a\u904e\u63d0\u4f9b\u7a05\u52d9\u512a\u60e0\uff0c\u9999\u6e2f\u53ef\u4ee5\u5438\u5f15\u5916\u570b\u6295\u8cc7\u8005\u548c\u8de8\u570b\u516c\u53f8\u5728\u672c\u5730\u8a3b\u518a\u548c\u5546\u696d\u5316\u4ed6\u5011\u7684\u5c08\u5229\u548c\u6280\u8853\uff0c\u5f9e\u800c\u63d0\u9ad8\u9999\u6e2f\u5728\u5168\u7403\u77e5\u8b58\u7522\u6b0a\u8cbf\u6613\u4e2d\u7684\u7af6\u722d\u529b\u3002<br><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u7b26\u5408\u570b\u969b\u6a19\u6e96<\/strong>\uff1a\u6b64\u5236\u5ea6\u63a1\u7528\u4e86\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u7684\u6838\u5fc3\u65b9\u6cd5\uff0c\u9019\u4e0d\u50c5\u7b26\u5408\u570b\u969b\u7a05\u6536\u900f\u660e\u5316\u7684\u8da8\u52e2\uff0c\u4e5f\u6709\u52a9\u65bc\u9632\u6b62\u57fa\u790e\u4fb5\u8755\u548c\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u7684\u884c\u70ba\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u516c\u53f8\u5831\u7a05\u512a\u60e03. <\/strong><strong>\u5370\u82b1\u7a05\u7684\u8abf\u6574<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"724\" height=\"400\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-3.png\" alt=\"\" class=\"wp-image-743\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-3.png 724w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-3-300x166.png 300w\" sizes=\"auto, (max-width: 724px) 100vw, 724px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">2024\u5e744\u670819\u65e5\uff0cStamp Duty (Amendment) Ordinance 2024 \u516c\u5e03\uff0c\u6b64\u689d\u4f8b\u5c0d\u65bc\u8655\u7406\u4f4f\u5b85\u7269\u696d\u7684\u67d0\u90e8\u5206\u7684\u5370\u82b1\u7a05\u9032\u884c\u4e86\u8abf\u6574 (\u4fd7\u7a31\u64a4\u8fa3)\uff0c\u4e26\u5c07\u67d0\u4e9b\u8207\u4f4f\u5b85\u7269\u696d\u76f8\u95dc\u7684\u7279\u6b8a\u5370\u82b1\u7a05\u548c\u8cb7\u65b9\u5370\u82b1\u7a05\u7684\u7a05\u7387\u964d\u81f30%\u3002\u56e0\u6b64\uff0c\u5982\u679c\u4f60\u7684\u516c\u53f8\u6253\u7b97\u5728\u9999\u6e2f\u8cfc\u8cb7\u4f4f\u5b85\u7269\u696d\u4f5c\u70ba\u8fa6\u516c\u5730\u9ede\uff0c\u90a3\u9ebc\u4f60\u5c07\u53ef\u4ee5\u7bc0\u7701\u4e00\u7b46\u5370\u82b1\u7a05\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u516c\u53f8\u5831\u7a05\u512a\u60e04. \u5728\u5cb8\u80a1\u6b0a\u8655\u7f6e\u6536\u76ca\u7684\u7a05\u52d9\u78ba\u5b9a\u6027\u63d0\u5347<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"973\" height=\"456\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-4.png\" alt=\"\" class=\"wp-image-745\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-4.png 973w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-4-300x141.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2024\/11\/image-4-768x360.png 768w\" sizes=\"auto, (max-width: 973px) 100vw, 973px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">2023\u5e7412\u670815\u65e5\uff0c<strong>Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Ordinance 2023<\/strong> \u516c\u5e03\uff0c\u6b64\u689d\u4f8b\u5f15\u5165\u4e86\u4e00\u500b\u6709\u95dc\u5728\u5cb8\u80a1\u6b0a\u8655\u7f6e\u6536\u76ca\u7684\u7a05\u52d9\u78ba\u5b9a\u6027\u63d0\u5347\u8a08\u5283\uff0c\u81ea2024\u5e741\u67081\u65e5\u8d77\u751f\u6548\u3002\u4ee3\u8868\u5982\u679c\u4f60\u7684\u516c\u53f8\u8a08\u5283\u51fa\u552e\u6301\u6709\u7684\u80a1\u6b0a\uff0c\u90a3\u9ebc\u4f60\u5c07\u53ef\u4ee5\u63d0\u524d\u77e5\u9053\u4f60\u9700\u8981\u7e73\u7d0d\u7684\u7a05\u6b3e\u662f\u591a\u5c11\uff0c\u9019\u5c07\u6709\u52a9\u65bc\u4f60\u66f4\u597d\u5730\u898f\u5283\u4f60\u7684\u8ca1\u52d9\u72c0\u6cc1\uff0c\u4e26\u6e1b\u5c11\u7a05\u52d9\u98a8\u96aa\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u7e3d\u7d50\u4f86\u8aaa\uff0c\u4ee5\u4e0a\u7684\u7a05\u52d9\u512a\u60e0\uff0c\u5c07\u4f7f\u9999\u6e2f\u7684\u71df\u5546\u74b0\u5883\u8b8a\u5f97\u66f4\u70ba\u53cb\u5584\uff0c\u4e5f\u66f4\u5177\u7af6\u722d\u529b\uff0c\u80fd\u5920\u5438\u5f15\u66f4\u591a\u7684\u4f01\u696d\u9078\u64c7\u5728\u9999\u6e2f\u8a2d\u7acb\u6216\u64f4\u5927\u696d\u52d9\u3002\u7121\u8ad6\u4f60\u662f\u5df2\u7d93\u5728\u9999\u6e2f\u71df\u904b\u7684\u516c\u53f8\uff0c\u9084\u662f\u6b63\u5728\u8003\u616e\u5728\u9999\u6e2f\u8a2d\u7acb\u696d\u52d9\u7684\u4f01\u696d\uff0c\u90fd\u53ef\u4ee5\u5f9e\u9019\u4e9b\u65b0\u7684\u7a05\u52d9\u512a\u60e0\u4e2d\u7372\u5f97\u5be6\u8cea\u7684\u597d\u8655\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u6700\u4f73\u5c08\u696d\u6703\u8a08\u5be9\u8a08\u670d\u52d9\u63a8\u85a6<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Easycorp\u6703\u8a08\u5be9\u8a08\u670d\u52d9\u5305\u62ec\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u586b\u5831\u516c\u53f8\u5229\u5f97\u7a05\u5831\u7a05\u8868\uff0c\u61c9\u8ab2\u5229\u6f64\u8a08\u7b97\u8868\u53ca\u5176\u4ed6\u9644\u8868<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u4ee3\u8868\u5ba2\u6236\u63d0\u51fa\u53cd\u5c0d\u4f30\u7a05\u3001\u7533\u8acb\u5ef6\u671f\u5831\u7a05\u7b49\u4e8b\u9805<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u63d0\u4f9b\u7a05\u52d9\u8a08\u5283\u53ca\u5efa\u8b70\u7b49<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6309\u5e74\u3001\u6309\u5b63\u6216\u6309\u6708\u7de8\u5236\u6703\u8a08\u5e33\u76ee\uff0c\u63d0\u4f9b\u5e74\u7d50\u8ca1\u52d9\u5831\u544a\uff0c\u5305\u62ec\u8cc7\u7522\u8ca0\u50b5\u8868\u53ca\u640d\u76ca\u8868<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u7acb\u5373\u6309\u6b64\u806f\u7d61\u6211\u5011\u4e86\u89e3\u66f4\u591a\uff1a<\/strong><a href=\"https:\/\/www.easycorp.com.hk\/zh\/accounting\"><strong>https:\/\/www.easycorp.com.hk\/zh\/accounting<\/strong><\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u672c\u6587\u4f5c\u8005:<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u535a\u5ba2\u6587\u7ae0\u7531easyCorp\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\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">easyCorp\u6210\u7acb\u65bc2007\u5e74\uff0c\u6046\u751f\u9280\u884c\u6700\u4f73\u696d\u52d9\u5408\u4f5c\u5925\u4f34\uff0c\u5ba2\u6236\u904d\u53ca\u6b50\u7f8e\uff0c\u6771\u5357\u4e9e\u53ca\u975e\u6d32\u7b49\u570b\u5bb6\u3002<\/p>\n\n\n\n<p 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