{"id":903,"date":"2026-03-05T15:36:14","date_gmt":"2026-03-05T07:36:14","guid":{"rendered":"https:\/\/www.easycorp.com.hk\/blog\/?p=903"},"modified":"2026-03-09T13:07:45","modified_gmt":"2026-03-09T05:07:45","slug":"2026%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%88%a9%e5%be%97%e7%a8%85%e5%a0%b1%e7%a8%85%e6%94%bb%e7%95%a5%ef%bc%9a%e7%a8%85%e7%8e%87%e3%80%81%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%80%81%e6%89%a3","status":"publish","type":"post","link":"https:\/\/www.easycorp.com.hk\/blog\/2026%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%88%a9%e5%be%97%e7%a8%85%e5%a0%b1%e7%a8%85%e6%94%bb%e7%95%a5%ef%bc%9a%e7%a8%85%e7%8e%87%e3%80%81%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%80%81%e6%89%a3\/","title":{"rendered":"2026\u9999\u6e2f\u516c\u53f8\u5229\u5f97\u7a05\u5831\u7a05\u653b\u7565\uff1a\u7a05\u7387\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u6263\u9664\u9805\u76ee\u53ca\u8ca1\u653f\u9810\u7b97\u6848"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">2026\u9999\u6e2f\u516c\u53f8\u5229\u5f97\u7a05\u5831\u7a05\u653b\u7565\uff1a\u7a05\u7387\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u6263\u9664\u9805\u76ee\u53ca\u8ca1\u653f\u9810\u7b97\u6848<\/h1>\n\n\n\n<p class=\"has-medium-font-size\">2026\u5e74\u9999\u6e2f\u5229\u5f97\u7a05\u5236\u5ea6\u5728\u4e09\u91cd\u80cc\u666f\u4e0b\u8fce\u4f86\u91cd\u8981\u8b8a\u5316\uff1a\u81ea2018\/19\u8ab2\u7a05\u5e74\u5ea6\u8d77\u5be6\u65bd\u7684\u5169\u7d1a\u5236\u7a05\u7387\u6846\u67b6\u6301\u7e8c\u904b\u4f5c\u30012026\u5e742\u670825\u201326\u65e5\u516c\u5e03\u7684\u300a2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u300b\u63a8\u51fa\u65b0\u4e00\u8f2a\u5bec\u6e1b\u63aa\u65bd\u53ca\u884c\u696d\u512a\u60e0\uff0c\u4ee5\u53caBEPS 2.0\u5168\u7403\u6700\u4f4e\u7a05\u7387\u6846\u67b6\u81ea2025\u5e74\u6b63\u5f0f\u5be6\u65bd\u3002\u672c\u6587\u6839\u64da\u7a05\u52d9\u5c40\u3001\u300a\u7a05\u52d9\u689d\u4f8b\u300b\uff08\u7b2c112\u7ae0\uff09\u53ca\u8ca1\u653f\u53f8\u53f8\u9577\u6700\u65b0\u516c\u5e03\u7684\u8cc7\u6599\uff0c\u5f9e\u7a05\u7387\u7d50\u69cb\u3001\u56db\u6b65\u8a08\u7b97\u65b9\u6cd5\u3001\u53ef\u6263\u9664\u958b\u652f\u3001\u9810\u7b97\u6848\u63aa\u65bd\u5230\u570b\u969b\u7a05\u52d9\u5408\u898f\u8981\u6c42\uff0c\u5168\u9762\u62c6\u89e32026\u5e74\u9999\u6e2f\u5229\u5f97\u7a05\u7684\u6838\u5fc3\u77e5\u8b58\u8207\u5be6\u52d9\u64cd\u4f5c\u8981\u9ede\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u9999\u6e2f\u5229\u5f97\u7a05\u662f\u4ec0\u9ebc\uff1f2026\u5e74\u5236\u5ea6\u6982\u89bd<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/image.png\" alt=\"\" class=\"wp-image-905\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/image.png 800w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/image-300x169.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/image-768x432.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">\u9999\u6e2f\u5229\u5f97\u7a05\u662f\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\uff08\u7b2c112\u7ae0\uff09\u7b2c14\u689d\uff0c\u5411\u6240\u6709\u5728\u6e2f\u7d93\u71df\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\u4e26\u53d6\u5f97\u6e90\u81ea\u9999\u6e2f\u5229\u6f64\u7684\u4eba\u58eb\u2014\u2014\u5305\u62ec\u6709\u9650\u516c\u53f8\u3001\u7121\u9650\u516c\u53f8\u53ca\u7368\u8cc7\u7d93\u71df\u8005\u2014\u2014\u5fb5\u6536\u7684\u76f4\u63a5\u7a05\u3002\u6839\u64da\u7a05\u52d9\u5c40\u7684\u516c\u958b\u8cc7\u6599\uff0c\u9999\u6e2f\u63a1\u7528\u300c\u5730\u57df\u4f86\u6e90\u300d\u5fb5\u7a05\u539f\u5247\uff0c\u53ea\u5c0d\u6e90\u81ea\u9999\u6e2f\u7684\u5229\u6f64\u5fb5\u7a05\uff0c\u6d77\u5916\u4f86\u6e90\u7684\u5229\u6f64\u4e00\u822c\u53ef\u7533\u8acb\u96e2\u5cb8\u8c41\u514d\u3002\u6bcf\u500b\u8ab2\u7a05\u5e74\u5ea6\u4ee54\u67081\u65e5\u81f3\u7fcc\u5e743\u670831\u65e5\u70ba\u4e00\u500b\u8a55\u7a05\u5e74\u5ea6\uff0c\u4f8b\u59822025\/26\u8ab2\u7a05\u5e74\u5ea6\u6db5\u84cb\u57282025\u5e744\u67081\u65e5\u81f32026\u5e743\u670831\u65e5\u671f\u9593\u7d50\u675f\u7684\u6703\u8a08\u5e74\u5ea6\u3002\u7d0d\u7a05\u4eba\u9808\u6839\u64da\u7d93\u5be9\u8a08\u6216\u5099\u6709\u5b8c\u6574\u7d00\u9304\u7684\u8ca1\u52d9\u8cc7\u6599\u8a08\u7b97\u61c9\u8a55\u7a05\u5229\u6f64\uff0c\u4e26\u6309\u6642\u5411\u7a05\u52d9\u5c40\u63d0\u4ea4\u5229\u5f97\u7a05\u5831\u7a05\u8868\u3002\u622a\u81f32026\u5e74\uff0c\u9999\u6e2f\u5df2\u8207\u8d85\u904e55\u500b\u7a05\u52d9\u7ba1\u8f44\u5340\u7c3d\u8a02\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\uff0c\u9032\u4e00\u6b65\u964d\u4f4e\u8de8\u5883\u696d\u52d9\u9762\u81e8\u96d9\u91cd\u5fb5\u7a05\u7684\u98a8\u96aa\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\uff1a\u5169\u7d1a\u5236\u8a73\u89e3<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/15.png\" alt=\"\" class=\"wp-image-906\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/15.png 800w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/15-300x169.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/15-768x432.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">2026\u5e74\u9999\u6e2f\u6709\u9650\u516c\u53f8\u7684\u5229\u5f97\u7a05\u7a05\u7387\u6cbf\u7528\u81ea2018\/19\u8ab2\u7a05\u5e74\u5ea6\u8d77\u5be6\u65bd\u7684\u5169\u7d1a\u5236\uff1a\u9996HK$200\u842c\u61c9\u8a55\u7a05\u5229\u6f64\u63098.25%\u5fb5\u6536\uff0c\u8d85\u904eHK$200\u842c\u7684\u90e8\u5206\u630916.5%\u6a19\u6e96\u7a05\u7387\u5fb5\u6536\u3002\u6839\u64da\u7a05\u52d9\u5c402026\u5e74\u6700\u65b0\u516c\u5e03\u7684\u7a05\u7387\u8868\u53ca\u300a2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u300b\u7684\u78ba\u8a8d\uff0c\u5169\u7d1a\u5236\u7a05\u7387\u7dad\u6301\u4e0d\u8b8a\u3002\u5728\u6b64\u5236\u5ea6\u4e0b\uff0c\u61c9\u8a55\u7a05\u5229\u6f64\u6070\u597d\u70baHK$200\u842c\u7684\u6709\u9650\u516c\u53f8\uff0c\u5229\u5f97\u7a05\u50c5\u70baHK$165,000\uff0c\u5be6\u969b\u7a05\u7387\u70ba8.25%\uff1b\u61c9\u8a55\u7a05\u5229\u6f64\u9054HK$500\u842c\u7684\u516c\u53f8\uff0c\u7a05\u6b3e\u70baHK$660,000\uff08\u5373HK$165,000\u52a0HK$495,000\uff09\uff0c\u5be6\u969b\u7a05\u7387\u7d0413.2%\u3002\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7684\u53cd\u907f\u7a05\u689d\u6587\uff0c\u540c\u4e00\u96c6\u5718\u5167\u53ea\u6709\u4e00\u9593\u516c\u53f8\u53ef\u4eab\u7528\u5169\u7d1a\u5236\u7684\u8f03\u4f4e\u7a05\u7387\uff0c\u4ee5\u9632\u6b62\u900f\u904e\u8a2d\u7acb\u591a\u9593\u95dc\u806f\u516c\u53f8\u91cd\u8907\u4eab\u53d7\u512a\u60e0\uff0c\u4f01\u696d\u96c6\u5718\u9808\u81ea\u884c\u9078\u5b9a\u4eab\u7528\u512a\u60e0\u7684\u5be6\u9ad4\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u6709\u9650\u516c\u53f8\u8207\u7121\u9650\u516c\u53f8\u5229\u5f97\u7a05\u7a05\u7387\u5206\u5225<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/16.png\" alt=\"\" class=\"wp-image-907\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/16.png 800w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/16-300x169.png 300w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/16-768x432.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u53ca\u7a05\u52d9\u5c402026\u5e74\u516c\u958b\u7684\u7a05\u7387\u8868\uff0c\u6709\u9650\u516c\u53f8\u8207\u7121\u9650\u516c\u53f8\uff08\u5373\u7368\u8cc7\u7d93\u71df\u6216\u5408\u5925\u696d\u52d9\uff09\u9069\u7528\u4e0d\u540c\u7684\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7a05\u7387\u3002\u6709\u9650\u516c\u53f8\u70ba\u9996HK$200\u842c\u61c9\u8a55\u7a05\u5229\u6f648.25%\u3001\u8d85\u51fa\u90e8\u520616.5%\uff1b\u7121\u9650\u516c\u53f8\u5247\u70ba\u9996HK$200\u842c7.5%\u3001\u8d85\u51fa\u90e8\u520615%\u3002\u4ee5\u61c9\u8a55\u7a05\u5229\u6f64HK$200\u842c\u70ba\u4f8b\uff0c\u6709\u9650\u516c\u53f8\u7a05\u6b3e\u70baHK$165,000\uff0c\u7121\u9650\u516c\u53f8\u70baHK$150,000\uff0c\u5dee\u984d\u50c5HK$15,000\u3002\u7136\u800c\uff0c\u6709\u9650\u516c\u53f8\u4eab\u6709\u7368\u7acb\u6cd5\u4eba\u8cc7\u683c\u548c\u6709\u9650\u8cac\u4efb\u4fdd\u969c\uff0c\u5176\u984d\u5916\u7684\u5408\u898f\u6210\u672c\u2014\u2014\u5305\u62ec\u5f37\u5236\u5e74\u5ea6\u5be9\u8a08\u8cbb\u7528\uff08\u4e00\u822cHK$3,000\u81f3HK$15,000\uff09\u53ca\u516c\u53f8\u79d8\u66f8\u8cbb\u7528\u2014\u2014\u9700\u4e00\u4f75\u8003\u616e\u3002\u56e0\u6b64\uff0c\u9078\u64c7\u516c\u53f8\u67b6\u69cb\u6642\uff0c\u7a05\u7387\u5dee\u7570\u901a\u5e38\u4e26\u975e\u6c7a\u5b9a\u6027\u56e0\u7d20\uff0c\u696d\u52d9\u898f\u6a21\u3001\u98a8\u96aa\u627f\u53d7\u80fd\u529b\u53ca\u878d\u8cc7\u9700\u6c42\u624d\u662f\u66f4\u95dc\u9375\u7684\u8003\u91cf\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>\u6709\u9650\u516c\u53f8<\/strong><strong><\/strong><\/td><td><strong>\u7121\u9650\u516c\u53f8<\/strong><\/td><\/tr><tr><td>\u9996 HK$200 \u842c\u7a05\u7387<\/td><td>8.25%<\/td><td>7.5%<\/td><\/tr><tr><td>\u8d85\u51fa\u90e8\u5206\u7a05\u7387<\/td><td>16.5%<\/td><td>15%<\/td><\/tr><tr><td>HK$200 \u842c\u5229\u6f64\u7a05\u6b3e<\/td><td>HK$165,000<\/td><td>HK$150,000<\/td><\/tr><tr><td>\u5f37\u5236\u5e74\u5ea6\u5be9\u8a08<\/td><td>\u662f<\/td><td>\u5426<\/td><\/tr><tr><td>\u6709\u9650\u8cac\u4efb\u4fdd\u969c<\/td><td>\u662f<\/td><td>\u5426<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u9999\u6e2f\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u6cd5\uff1a\u56db\u6b65\u9a5f\u8a73\u89e3<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u7a05\u52d9\u5c40\u7684\u300a\u5229\u5f97\u7a05\u5831\u7a05\u6307\u5357\u300b\u53ca\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7684\u76f8\u95dc\u689d\u6587\uff0c\u9999\u6e2f\u5229\u5f97\u7a05\u7684\u8a08\u7b97\u9075\u5faa\u56db\u500b\u6838\u5fc3\u6b65\u9a5f\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u78ba\u5b9a\u9999\u6e2f\u4f86\u6e90\u6536\u5165<\/strong> \u2014 \u6db5\u84cb\u92b7\u552e\u6536\u5165\u3001\u670d\u52d9\u8cbb\u3001\u79df\u91d1\u6536\u5165\u3001\u5229\u606f\u6536\u5165\u53ca\u5176\u4ed6\u696d\u52d9\u76f8\u95dc\u6536\u5165\u3002\u6240\u6709\u6e90\u81ea\u9999\u6e2f\u7684\u8ca8\u5e63\u53ca\u975e\u8ca8\u5e63\u6536\u76ca\u5747\u9808\u8a08\u5165\u61c9\u8ab2\u7a05\u6536\u5165\u7bc4\u570d\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6263\u9664\u53ef\u6263\u9664\u71df\u696d\u958b\u652f<\/strong> \u2014 \u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c16\u689d\uff0c\u5f9e\u7e3d\u6536\u5165\u4e2d\u6263\u9664\u50f1\u54e1\u85aa\u916c\u3001\u71df\u696d\u5834\u6240\u79df\u91d1\u3001\u6c34\u96fb\u8cbb\u3001\u5c08\u696d\u670d\u52d9\u8cbb\u53ca\u4fdd\u96aa\u8cbb\u7b49\u70ba\u7522\u751f\u61c9\u8a55\u7a05\u5229\u6f64\u800c\u62db\u81f4\u7684\u958b\u652f\uff0c\u5f97\u51fa\u4e2d\u9593\u5229\u6f64\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6263\u9664\u6298\u820a\u514d\u7a05\u984d<\/strong> \u2014 \u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c37\u81f339E\u689d\uff0c\u6263\u9664\u6a5f\u5668\u8a2d\u5099\u7684\u532f\u5408\u6298\u820a\u53ca\u5de5\u696d\u6216\u5546\u696d\u5efa\u7bc9\u7269\u514d\u7a05\u984d\uff0c\u5f97\u51fa\u61c9\u8a55\u7a05\u5229\u6f64\u3002\u6b64\u6b65\u9a5f\u4ee5\u6cd5\u5b9a\u6298\u820a\u514d\u7a05\u984d\u53d6\u4ee3\u6703\u8a08\u6298\u820a\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6309\u5169\u7d1a\u5236\u7a05\u7387\u8a08\u7b97\u7a05\u6b3e<\/strong> \u2014 \u5c07\u61c9\u8a55\u7a05\u5229\u6f64\u6309\u5169\u7d1a\u5236\u7a05\u7387\u8a08\u7b97\u61c9\u7e73\u7a05\u6b3e\uff0c\u4e26\u6263\u6e1b\u7576\u5e74\u5ea6\u9069\u7528\u7684\u5229\u5f97\u7a05\u5bec\u6e1b\u91d1\u984d\uff08\u5982\u6709\uff09\uff0c\u5f97\u51fa\u6700\u7d42\u61c9\u7e73\u7a05\u6b3e\u3002<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u5229\u5f97\u7a05\u8a08\u7b97\u5be6\u4f8b\uff1a2025\/26\u8ab2\u7a05\u5e74\u5ea6\u793a\u7bc4<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u4ee5\u4e00\u9593\u9999\u6e2f\u6709\u9650\u516c\u53f82025\/26\u8ab2\u7a05\u5e74\u5ea6\u7684\u6578\u64da\u70ba\u4f8b\uff0c\u5177\u9ad4\u793a\u7bc4\u5229\u5f97\u7a05\u7684\u8a08\u7b97\u904e\u7a0b\u3002\u5047\u8a2d\u8a72\u516c\u53f8\u5168\u5e74\u9999\u6e2f\u4f86\u6e90\u5c08\u696d\u670d\u52d9\u6536\u5165\u70baHK$5,000,000\uff0c\u53ef\u6263\u9664\u71df\u696d\u958b\u652f\u5408\u8a08HK$2,200,000\uff08\u5176\u4e2d\u50f1\u54e1\u85aa\u916cHK$1,500,000\u3001\u79df\u91d1HK$400,000\u3001\u6c34\u96fb\u8cbbHK$150,000\u3001\u6703\u8a08\u53ca\u6cd5\u5f8b\u8cbb\u7528HK$150,000\uff09\uff0c\u6a5f\u5668\u8a2d\u5099\u6298\u820a\u514d\u7a05\u984d\u70baHK$150,000\u3002<\/p>\n\n\n\n<p><strong>\u61c9\u8a55\u7a05\u5229\u6f64\u8a08\u7b97\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u91d1\u984d (HK$)<\/strong><\/td><\/tr><tr><td>\u9999\u6e2f\u4f86\u6e90\u5c08\u696d\u670d\u52d9\u6536\u5165<\/td><td>5,000,000<\/td><\/tr><tr><td>\u6e1b\uff1a\u53ef\u6263\u9664\u71df\u696d\u958b\u652f<\/td><td>(2,200,000)<\/td><\/tr><tr><td>\u6e1b\uff1a\u6298\u820a\u514d\u7a05\u984d<\/td><td>(150,000)<\/td><\/tr><tr><td><strong>\u61c9\u8a55\u7a05\u5229\u6f64<\/strong><\/td><td><strong>2,650,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7a05\u6b3e\u8a08\u7b97\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8a08\u7b97\u6b65\u9a5f<\/strong><\/td><td><strong>\u91d1\u984d (HK$)<\/strong><\/td><\/tr><tr><td>\u9996 HK$2,000,000 \u00d7 8.25%<\/td><td>165,000<\/td><\/tr><tr><td>\u9918\u984d HK$650,000 \u00d7 16.5%<\/td><td>107,250<\/td><\/tr><tr><td>\u7a05\u6b3e\u5c0f\u8a08<\/td><td>272,250<\/td><\/tr><tr><td>\u6e1b\uff1a\u5229\u5f97\u7a05\u5bec\u6e1b\uff08\u4e0a\u9650\uff09<\/td><td>(3,000)<\/td><\/tr><tr><td><strong>\u6700\u7d42\u61c9\u7e73\u7a05\u6b3e<\/strong><\/td><td><strong>269,250<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">\u6700\u7d42\u5be6\u969b\u7a05\u7387\u7d04\u70ba10.16%\u3002\u4e0a\u8ff0\u5229\u5f97\u7a05\u5bec\u6e1b\u4ee5\u300a2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u300b\u6240\u8ff0\u76842025\/26\u5e74\u5ea6\u5bec\u6e1b\u6700\u7d42\u843d\u5be6\u3001\u7b26\u5408\u9069\u7528\u689d\u4ef6\uff0c\u4e26\u4ee5\u7a05\u52d9\u5c40\u6700\u7d42\u516c\u5e03\u70ba\u6e96\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u9999\u6e2f\u5229\u5f97\u7a05\u53ef\u6263\u9664\u958b\u652f\u8a73\u89e3<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c16\u689d\u7684\u898f\u5b9a\uff0c\u6240\u6709\u300c\u70ba\u7522\u751f\u61c9\u8a55\u7a05\u5229\u6f64\u800c\u62db\u81f4\u7684\u958b\u652f\u300d\u5747\u5c6c\u53ef\u6263\u9664\u7bc4\u570d\uff0c\u4f46\u8a72\u958b\u652f\u4e0d\u53ef\u5177\u6709\u79c1\u4eba\u3001\u5bb6\u5ead\u6216\u8cc7\u672c\u6027\u8cea\u3002\u7a05\u52d9\u5c40\u5728\u300a\u7a05\u52d9\u689d\u4f8b\u91cb\u7fa9\u53ca\u57f7\u884c\u6307\u5f15\u300b\u4e2d\u5217\u660e\u7684\u4e3b\u8981\u53ef\u6263\u9664\u9805\u76ee\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u50f1\u54e1\u85aa\u916c\u53ca\u5f37\u7a4d\u91d1\u50f1\u4e3b\u4f9b\u6b3e<\/strong> \u2014 \u5305\u62ec\u5e95\u85aa\u3001\u82b1\u7d05\u53ca\u6cd5\u5b9a\u50f1\u4e3b\u4f9b\u6b3e\u90e8\u5206<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u71df\u696d\u5834\u6240\u79df\u91d1\u53ca\u7ba1\u7406\u8cbb<\/strong> \u2014 \u9808\u70ba\u5be6\u969b\u7528\u4f5c\u696d\u52d9\u7d93\u71df\u7684\u5834\u6240<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6c34\u96fb\u8cbb\u53ca\u901a\u8a0a\u8cbb<\/strong> \u2014 \u8207\u696d\u52d9\u904b\u4f5c\u76f4\u63a5\u76f8\u95dc\u7684\u8cbb\u7528<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u696d\u52d9\u8cc7\u7522\u7dad\u4fee\u53ca\u4fdd\u990a\u8cbb<\/strong> \u2014 \u9808\u5c6c\u7dad\u6301\u73fe\u6709\u8cc7\u7522\u529f\u80fd\u800c\u975e\u8cc7\u672c\u6539\u826f\u6027\u8cea<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6703\u8a08\u5e2b\u3001\u5f8b\u5e2b\u7b49\u5c08\u696d\u670d\u52d9\u8cbb<\/strong> \u2014 \u9808\u70ba\u8207\u696d\u52d9\u76f8\u95dc\u7684\u5c08\u696d\u8aee\u8a62\u53ca\u5408\u898f\u670d\u52d9<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u696d\u52d9\u76f8\u95dc\u4fdd\u96aa\u8cbb<\/strong> \u2014 \u6db5\u84cb\u8cc7\u7522\u4fdd\u969c\u3001\u8cac\u4efb\u4fdd\u96aa\u53ca\u696d\u52d9\u4e2d\u65b7\u4fdd\u96aa\u7b49<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u70ba\u7522\u751f\u61c9\u8a55\u7a05\u5229\u6f64\u800c\u652f\u4ed8\u7684\u8cb8\u6b3e\u5229\u606f<\/strong> \u2014 \u9808\u7b26\u5408\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c16(1)(a)\u689d\u7684\u898f\u5b9a<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u5408\u8cc7\u683c\u7814\u767c\u652f\u51fa<\/strong> \u2014 \u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u6709\u95dc\u7814\u767c\u958b\u652f\u6263\u9664\u7684\u7279\u5b9a\u689d\u6587\uff0c\u5408\u8cc7\u683c\u7814\u767c\u652f\u51fa\u53ef\u6263\u9664\uff0c\u90e8\u5206\u7531\u6307\u5b9a\u672c\u5730\u7814\u7a76\u6a5f\u69cb\u9032\u884c\u7684\u9805\u76ee\u66f4\u53ef\u7372\u984d\u5916\u6263\u9664\uff08\u689d\u6587\u7de8\u865f\u53ca\u7d30\u7bc0\u4ee5\u6cd5\u4f8b\u53ca\u7a05\u52d9\u5c40\u6700\u65b0\u6307\u5f15\u70ba\u6e96\uff09<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u74b0\u4fdd\u8a2d\u65bd\u53ca\u7bc0\u80fd\u8a2d\u5099\u8cc7\u672c\u958b\u652f<\/strong> \u2014 \u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u6709\u95dc\u74b0\u4fdd\u88dd\u7f6e\u53ca\u7bc0\u80fd\u8a2d\u65bd\u7684\u7279\u5b9a\u6263\u9664\u689d\u6587\uff0c\u53ef\u5728\u8cfc\u7f6e\u5e74\u5ea6\u4e00\u6b21\u6027\u5168\u984d\u6263\u9664\uff08\u7d30\u7bc0\u4ee5\u6cd5\u4f8b\u53ca\u7a05\u52d9\u5c40\u6700\u65b0\u6307\u5f15\u70ba\u6e96\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\">\u6240\u6709\u6263\u9664\u5747\u9808\u4ee5\u539f\u59cb\u55ae\u64da\u3001\u5408\u7d04\u53ca\u4ed8\u6b3e\u7d00\u9304\u4f5c\u70ba\u652f\u6301\u6587\u4ef6\uff0c\u7f3a\u4e4f\u5145\u5206\u4f50\u8b49\u6587\u4ef6\u7684\u958b\u652f\u53ef\u80fd\u5728\u7a05\u52d9\u5c40\u8a55\u7a05\u6642\u88ab\u5254\u9664\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u4e0d\u53ef\u6263\u9664\u7684\u5229\u5f97\u7a05\u958b\u652f\u985e\u5225<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c17\u689d\u7684\u660e\u78ba\u898f\u5b9a\uff0c\u4ee5\u4e0b\u985e\u5225\u7684\u958b\u652f\u4e0d\u53ef\u5f9e\u61c9\u8a55\u7a05\u5229\u6f64\u4e2d\u6263\u9664\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u8cc7\u672c\u6027\u8cea\u958b\u652f<\/strong> \u2014 \u8cfc\u7f6e\u6a5f\u5668\u8a2d\u5099\u3001\u7269\u696d\u6216\u8eca\u8f1b\u7684\u6210\u672c\uff0c\u9808\u900f\u904e\u6cd5\u5b9a\u8cc7\u672c\u514d\u7a05\u984d\uff08capital allowances\uff09\u53ca\u76f8\u95dc\u5236\u5ea6\u8655\u7406\uff0c\u4e0d\u53ef\u76f4\u63a5\u5217\u70ba\u71df\u696d\u958b\u652f<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u79c1\u4eba\u6216\u5bb6\u5ead\u6027\u8cea\u958b\u652f<\/strong> \u2014 \u6db5\u84cb\u975e\u696d\u52d9\u7528\u9014\u7684\u500b\u4eba\u65c5\u8cbb\u3001\u5bb6\u5ead\u76f8\u95dc\u652f\u51fa\u53ca\u8207\u7522\u751f\u61c9\u8a55\u7a05\u5229\u6f64\u7121\u76f4\u63a5\u95dc\u4fc2\u7684\u5a1b\u6a02\u958b\u652f<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u8cc7\u7522\u51fa\u552e\u7684\u8cc7\u672c\u8667\u640d<\/strong> \u2014 \u51fa\u552e\u56fa\u5b9a\u8cc7\u7522\u6216\u6295\u8cc7\u6240\u7522\u751f\u7684\u8667\u640d\u5c6c\u8cc7\u672c\u6027\u8cea\uff0c\u4e0d\u53ef\u62b5\u6263\u71df\u696d\u5229\u6f64<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u6309\u6703\u8a08\u6e96\u5247\uff08\u800c\u975e\u7a05\u52d9\u689d\u4f8b\uff09\u8a08\u7b97\u7684\u6298\u820a<\/strong> \u2014 \u5229\u5f97\u7a05\u53ea\u627f\u8a8d\u6cd5\u5b9a\u6298\u820a\u514d\u7a05\u984d\uff0c\u6703\u8a08\u6298\u820a\u9808\u65bc\u8a08\u7b97\u61c9\u8a55\u7a05\u5229\u6f64\u6642\u4f5c\u51fa\u8abf\u6574<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u8cc7\u672c\u6539\u826f\u5de5\u7a0b<\/strong> \u2014 \u63d0\u5347\u8cc7\u7522\u50f9\u503c\u6216\u5ef6\u9577\u4f7f\u7528\u5e74\u9650\u7684\u5de5\u7a0b\u5c6c\u8cc7\u672c\u6027\u8cea\uff0c\u8207\u300c\u7dad\u4fee\u4fdd\u990a\u300d\u6709\u672c\u8cea\u5340\u5225<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\">\u7a05\u52d9\u5c40\u7279\u5225\u6307\u51fa\uff0c\u300c\u7dad\u4fee\u4fdd\u990a\u300d\u8207\u300c\u8cc7\u672c\u6539\u826f\u300d\u7684\u754c\u7dda\u5728\u5be6\u52d9\u4e2d\u7d93\u5e38\u5f15\u8d77\u722d\u8b70\u2014\u2014\u7dad\u6301\u73fe\u6709\u8cc7\u7522\u904b\u4f5c\u529f\u80fd\u7684\u8cbb\u7528\u53ef\u7372\u6263\u9664\uff0c\u4f46\u589e\u52a0\u8cc7\u7522\u7522\u80fd\u6216\u50f9\u503c\u7684\u5de5\u7a0b\u5247\u5c6c\u8cc7\u672c\u6027\u8cea\uff0c\u9808\u7d93\u8cc7\u672c\u514d\u7a05\u984d\u6216\u5176\u4ed6\u9069\u7528\u7a05\u52d9\u8655\u7406\u9014\u5f91\u8655\u7406\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u6298\u820a\u514d\u7a05\u984d\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c37\u81f339E\u689d\uff0c\u9999\u6e2f\u5229\u5f97\u7a05\u5236\u5ea6\u4ee5\u6cd5\u5b9a\u6298\u820a\u514d\u7a05\u984d\u53d6\u4ee3\u6703\u8a08\u6298\u820a\u4f5c\u70ba\u8cc7\u672c\u958b\u652f\u7684\u6263\u7a05\u6a5f\u5236\u3002\u6a5f\u5668\u53ca\u8a2d\u5099\u7684\u6298\u820a\u514d\u7a05\u984d\u63a1\u7528\u300c\u532f\u5408\u5236\u300d\u8a08\u7b97\uff0c\u5373\u540c\u985e\u8cc7\u7522\u6b78\u5165\u540c\u4e00\u532f\u5408\u7d44\u5225\uff0c\u6309\u905e\u6e1b\u9918\u984d\u6cd5\u4ee5\u7a05\u52d9\u5c40\u6307\u5b9a\u7684\u767e\u5206\u7387\u8a08\u7b97\u5e74\u5ea6\u514d\u7a05\u984d\uff0c\u5e38\u898b\u6bd4\u7387\u753110%\u81f330%\u4e0d\u7b49\uff08\u96fb\u8166\u786c\u4ef6\u53ca\u8edf\u4ef6\u901a\u5e38\u630930%\u8a08\u7b97\uff0c\u4e00\u822c\u8fa6\u516c\u8a2d\u5099\u630910%\u81f320%\u8a08\u7b97\uff09\u3002\u8cfc\u7f6e\u5e74\u5ea6\u53ef\u984d\u5916\u7533\u7d22\u76f8\u7576\u65bc\u8cc7\u672c\u958b\u652f60%\u7684\u300c\u521d\u671f\u514d\u7a05\u984d\u300d\uff0c\u4ee4\u9996\u5e74\u6263\u9664\u6bd4\u4f8b\u986f\u8457\u9ad8\u65bc\u5176\u5f8c\u5e74\u5ea6\u3002\u5de5\u696d\u5efa\u7bc9\u7269\u65b9\u9762\uff0c\u6bcf\u5e74\u514d\u7a05\u984d\u6309\u539f\u59cb\u8cc7\u672c\u958b\u652f\u76844%\u8a08\u7b97\uff1b\u5546\u696d\u5efa\u7bc9\u7269\u540c\u6a23\u63094%\u5e74\u7387\u8a08\u7b97\u3002\u300a2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u300b\u9032\u4e00\u6b65\u63d0\u51fa\u5c31\u8239\u8236\u7d93\u71df\u79df\u8cc3\u7684\u8cc7\u672c\u958b\u652f\u5f15\u5165\u65b0\u7684\u6298\u820a\u6263\u9664\u5b89\u6392\uff0c\u53d6\u4ee3\u904e\u5f80\u7684\u300c\u8996\u4f5c\u905e\u6e1b\u300d\u8a08\u7b97\u65b9\u5f0f\uff0c\u70ba\u822a\u904b\u696d\u5728BEPS 2.0\u6846\u67b6\u4e0b\u63d0\u4f9b\u66f4\u6709\u5229\u7684\u5be6\u969b\u7a05\u7387\u8655\u7406\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">2025\/26\u5e74\u5ea6\u5229\u5f97\u7a05\u5bec\u6e1b\uff1a\u4e0a\u9650HK$3,000<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da2026\u5e742\u670825\u201326\u65e5\u516c\u5e03\u7684\u300a2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u300b\uff0c\u653f\u5e9c\u5ba3\u5e03\u4e00\u6b21\u6027\u5bec\u6e1b2025\/26\u8ab2\u7a05\u5e74\u5ea6\u7684\u5229\u5f97\u7a05\uff0c\u4e0a\u9650\u70ba\u6bcf\u5b97\u500b\u6848HK$3,000\uff0c\u8f032024\/25\u5e74\u5ea6\u7684HK$1,500\u4e0a\u9650\u589e\u52a0\u4e00\u500d\u3002\u6b64\u7b49\u5bec\u6e1b\u63aa\u65bd\u4e00\u822c\u9808\u5f85\u76f8\u95dc\u6cd5\u4f8b\u901a\u904e\u53ca\u7a05\u52d9\u5c40\u516c\u5e03\u7d30\u7bc0\u5f8c\u65b9\u53ef\u6309\u6700\u7d42\u898f\u5247\u57f7\u884c\u3002\u6839\u64da\u7a05\u52d9\u5c40\u7684\u8aaa\u660e\uff0c\u5982\u6700\u7d42\u898f\u5247\u63a1\u7528\u4ee5\u5f80\u5bec\u6e1b\u7684\u5e38\u898b\u8655\u7406\u65b9\u5f0f\uff0c\u6b64\u5bec\u6e1b\u9069\u7528\u65bc2025\/26\u5e74\u5ea6\u7684\u6700\u7d42\u8a55\u7a05\uff0c\u800c\u975e\u66ab\u7e73\u7a05\u2014\u2014\u4f01\u696d\u4ecd\u9808\u6309\u6642\u7e73\u4ed8\u66ab\u7e73\u5229\u5f97\u7a05\uff0c\u5f85\u6700\u7d42\u8a55\u7a05\u6642\u624d\u6703\u81ea\u52d5\u6263\u6e1b\u5bec\u6e1b\u91d1\u984d\uff0c\u7121\u9808\u53e6\u884c\u7533\u8acb\u3002\u5bec\u6e1b\u4e0a\u9650\u7684\u9069\u7528\u55ae\u4f4d\uff08\u4f8b\u5982\u6309\u6bcf\u540d\u7d0d\u7a05\u4eba\uff0f\u6bcf\u5b97\u8a55\u7a05\u500b\u6848\uff09\u53ca\u6d89\u53ca\u5408\u5925\u696d\u52d9\u7684\u8a08\u7b97\u65b9\u5f0f\uff0c\u9808\u4ee5\u76f8\u95dc\u6cd5\u4f8b\u53ca\u7a05\u52d9\u5c40\u6700\u7d42\u6307\u5f15\u70ba\u6e96\uff1b\u7d0d\u7a05\u4eba\u5982\u6d89\u53ca\u591a\u500b\u4e0d\u540c\u8ab2\u7a05\u5be6\u9ad4\uff0c\u4ea6\u61c9\u6309\u5404\u5be6\u9ad4\u7684\u8a55\u7a05\u500b\u6848\u5224\u65b7\u662f\u5426\u5404\u81ea\u53d7\u60e0\u3002\u6b64\u5bec\u6e1b\u63aa\u65bd\u9808\u5f85\u76f8\u95dc\u6cd5\u4f8b\u901a\u904e\u5f8c\u65b9\u6b63\u5f0f\u751f\u6548\uff0c\u5c46\u6642\u7a05\u52d9\u5c40\u6703\u900f\u904e\u91cd\u65b0\u8a55\u7a05\u7a0b\u5e8f\u81ea\u52d5\u8655\u7406\uff0c\u591a\u7e73\u7684\u66ab\u7e73\u7a05\u6b3e\u5c07\u7528\u4ee5\u62b5\u92b7\u4e0b\u671f\u66ab\u7e73\u7a05\u6216\u76f4\u63a5\u9000\u9084\u7d0d\u7a05\u4eba\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u5229\u5f97\u7a05\u91cd\u9ede\u63aa\u65bd<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u8ca1\u653f\u53f8\u53f8\u9577\u65bc2026\u5e742\u670825\u201326\u65e5\u767c\u8868\u7684\u300a2026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848\u300b\uff0c\u653f\u5e9c\u5728\u5229\u5f97\u7a05\u653f\u7b56\u65b9\u9762\u63d0\u51fa\u591a\u9805\u91cd\u8981\u63aa\u65bd\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u5169\u7d1a\u5236\u7a05\u7387\u7dad\u6301\u4e0d\u8b8a<\/strong> \u2014 \u6709\u9650\u516c\u53f8\u7e7c\u7e8c\u9069\u75288.25%\u53ca16.5%\u3001\u7121\u9650\u516c\u53f8\u9069\u75287.5%\u53ca15%\uff0c\u653f\u5e9c\u672a\u5ba3\u5e03\u8abf\u6574\u7a05\u7387\u6216HK$200\u842c\u9580\u6abb<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u77e5\u8b58\u7522\u6b0a\u6263\u7a05\u5b89\u6392\u5c55\u958b\u8aee\u8a62<\/strong> \u2014 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class=\"has-medium-font-size\">\u4e0a\u8ff0\u63aa\u65bd\u4e2d\u6d89\u53ca\u9810\u7b97\u6848\u5efa\u8b70\u6216\u9700\u7acb\u6cd5\u843d\u5be6\u8005\uff0c\u5747\u4ee5\u6700\u7d42\u6cd5\u4f8b\u53ca\u7a05\u52d9\u5c40\u6307\u5f15\u70ba\u6e96\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">\u5168\u7403\u6700\u4f4e\u7a05\u7387\uff08BEPS 2.0\uff09\u5c0d\u9999\u6e2f\u4f01\u696d\u7684\u5f71\u97ff<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"411\" src=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/17.png\" alt=\"\" class=\"wp-image-908\" style=\"width:556px;height:auto\" srcset=\"https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/17.png 768w, https:\/\/www.easycorp.com.hk\/blog\/wp-content\/uploads\/2026\/03\/17-300x161.png 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\">\u81ea2025\u5e74\u8d77\uff0c\u9999\u6e2f\u6309\u653f\u5e9c\u516c\u5e03\u63a8\u9032\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u4e3b\u5c0e\u7684BEPS 2.0\u300c\u652f\u67f1\u4e8c\u300d\u6846\u67b6\uff0c\u5c0d\u5408\u4f75\u5e74\u6536\u5165\u8d85\u904e7.5\u5104\u6b50\u5143\uff08\u7d04HK$67.5\u5104\uff09\u7684\u8de8\u570b\u4f01\u696d\u96c6\u5718\u5be6\u65bd15%\u7684\u5168\u7403\u6700\u4f4e\u7a05\u7387\u3002\u6839\u64da\u7a05\u52d9\u5c40\u7684\u516c\u544a\uff0c\u9999\u6e2f\u64ec\uff0f\u5df2\u540c\u6b65\u5f15\u5165\u300c\u672c\u5730\u6700\u4f4e\u88dc\u8db3\u7a05\u300d\u6a5f\u5236\uff0c\u78ba\u4fdd\u53d7\u6db5\u84cb\u7684\u8de8\u570b\u4f01\u696d\u5728\u6e2f\u5229\u6f64\u7684\u5be6\u969b\u7a05\u7387\u4e0d\u4f4e\u65bc15%\u3002\u6b64\u8209\u5c0d\u904e\u5f80\u4f9d\u8cf4\u96e2\u5cb8\u6536\u5165\u8c41\u514d\u4ee5\u9054\u81f4\u6975\u4f4e\u5be6\u969b\u7a05\u7387\u7684\u8de8\u570b\u4f01\u696d\u5f71\u97ff\u5c24\u70ba\u986f\u8457\u2014\u2014\u5728BEPS 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class=\"wp-block-heading has-medium-font-size\">\u8cc7\u6599\u4f86\u6e90<\/h2>\n\n\n\n<p class=\"has-medium-font-size\">\u672c\u6587\u6240\u6709\u7a05\u7387\u6578\u64da\u3001\u6cd5\u898f\u5f15\u8ff0\u53ca\u8ca1\u653f\u9810\u7b97\u6848\u63aa\u65bd\u5747\u4f86\u81ea\u4ee5\u4e0b\u5b98\u65b9\u53ca\u6b0a\u5a01\u4f86\u6e90\uff0c\u8cc7\u6599\u622a\u81f3 2026 \u5e74 2 \u6708\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/pro.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u5229\u5f97\u7a05\u7a05\u7387<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_tpt.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u5229\u5f97\u7a05\u5169\u7d1a\u5236<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap112\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c112\u7ae0<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_pft.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u5229\u5f97\u7a05\u5831\u7a05\u8868\u586b\u5831\u6307\u5357<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/faq\/ded.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u53ef\u6263\u9664\u652f\u51fa<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_dep.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u6298\u820a\u514d\u7a05\u984d<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_ppt.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u66ab\u7e73\u5229\u5f97\u7a05<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/ppr\/arch\/e21.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u91cb\u7fa9\u53ca\u57f7\u884c\u6307\u5f15\u7b2c21\u865f\uff08\u96e2\u5cb8\u6536\u5165\u8c41\u514d\uff09<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/bus_gmt.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014BEPS 2.0 \u5168\u7403\u6700\u4f4e\u7a05\u5be6\u65bd\u6846\u67b6<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.budget.gov.hk\/2026\/chi\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7279\u5340\u653f\u5e9c\u2014\u20142026-27\u5e74\u5ea6\u8ca1\u653f\u9810\u7b97\u6848<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/ppr\/prindex.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40\u2014\u2014\u7a05\u52d9\u689d\u4f8b\u91cb\u7fa9\u53ca\u57f7\u884c\u6307\u5f15<\/a><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><a href=\"https:\/\/www.oecd.org\/tax\/beps\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u2014\u2014BEPS \u652f\u67f1\u4e8c\u6846\u67b6<\/a><\/li>\n<\/ul>\n\n\n\n<p 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class=\"has-medium-font-size\"><em>easyCorp\u6210\u7acb\u65bc2009\u5e74\uff0c\u5ba2\u6236\u904d\u53ca\u6b50\u7f8e\uff0c\u6771\u5357\u4e9e\u53ca\u975e\u6d32\u7b49\u570b\u5bb6\u3002\u5718\u968a\u64c1\u6709\u7d93\u9a57\u8c50\u5bcc\u7684\u6703\u8a08\u5e2b\uff0c\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\uff0c\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\u900f\u904e\u6211\u5011\u958b\u8a2d\u9999\u6e2f\u6709\u9650\u516c\u53f8\uff0c\u66f4\u53ef\u4ee5\u7372\u5f97\u958b\u516c\u53f8\u9280\u884c\u6236\u53e3\u8f49\u4ecb\u670d\u52d9\uff0c\u7acb\u5373\u6309\u6b64\u806f\u7d61\u6211\u5011\u4e86\u89e3\u66f4\u591a\uff1a<\/em><a href=\"https:\/\/www.easycorp.com.hk\/zh\/incorporation\"><em>https:\/\/www.easycorp.com.hk\/zh\/incorporation<\/em><\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><em><strong>\u672c\u6587\u4f5c\u8005:<\/strong><\/em><em><\/em><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><em>\u9999\u6e2f\u516c\u53f8\u5c08\u696d\u7ba1\u5bb6 &#8211; Eddie Chan<\/em><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u535a\u5ba2\u6587\u7ae0\u7531easyCorp \u516c\u53f8\u5c08\u696d\u7ba1\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\u65bc2009\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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