{"id":25294,"date":"2026-02-06T12:00:06","date_gmt":"2026-02-06T04:00:06","guid":{"rendered":"https:\/\/premiatnc.com\/?p=25294"},"modified":"2026-01-28T09:36:52","modified_gmt":"2026-01-28T01:36:52","slug":"%e9%a6%99%e6%b8%af-%e5%b1%85%e6%b0%91%e8%ba%ab%e4%bb%bd%e8%af%81%e6%98%8e%e4%b9%a6-2","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/cn\/%e5%8d%9a%e5%ae%a2\/%e9%a6%99%e6%b8%af\/%e9%a6%99%e6%b8%af-%e5%b1%85%e6%b0%91%e8%ba%ab%e4%bb%bd%e8%af%81%e6%98%8e%e4%b9%a6-2\/","title":{"rendered":"\u9999\u6e2f &#8211; \u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u4e66"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"25294\" class=\"elementor elementor-25294\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7460a70 e-con-full e-flex e-con e-parent\" data-id=\"7460a70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-efd310f e-flex e-con-boxed e-con e-child\" data-id=\"efd310f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-755fedd elementor-widget elementor-widget-heading\" data-id=\"755fedd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6c55b1 e-flex e-con-boxed e-con e-child\" data-id=\"e6c55b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5495050 elementor-widget elementor-widget-text-editor\" data-id=\"5495050\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u4e3a\u4e86\u6839\u636e\u5168\u9762\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\/\u5b89\u6392\uff08DTA\uff09\u7533\u8bf7\u7a0e\u6536\u4f18\u60e0\uff0c\u4ee5\u4e0b\u4eba\u58eb\u53ef\u4ee5\u7533\u8bf7\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u4e3b\u7ba1\u5f53\u5c40\u9881\u53d1\u7684\u5c45\u6c11\u8eab\u4efd\u8bc1\u4e66\u4f5c\u4e3a\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\uff1a<\/p><p>i\uff09 \u901a\u5e38\u5c45\u4f4f\u5728\u9999\u6e2f\u7684\u4e2a\u4eba\uff1b<\/p><p>ii\uff09\u5728\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5185\u5728\u9999\u6e2f\u9017\u7559\u8d85\u8fc7180\u5929\uff0c\u6216\u5728\u8fde\u7eed\u4e24\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\uff08\u5176\u4e2d\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u4e3a\u76f8\u5173\u8bfe\u7a0e\u5e74\u5ea6\uff09\u5185\u9017\u7559\u8d85\u8fc7300\u5929\u7684\u4e2a\u4eba\uff1b<\/p><p>iii\uff09\u5728\u9999\u6e2f\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\/\u5408\u4f19\u4f01\u4e1a\/\u4fe1\u6258\/\u6cd5\u4eba\u56e2\u4f53\uff1b<\/p><p>iv\uff09\u5728\u9999\u6e2f\u4ee5\u5916\u6ce8\u518c\u6210\u7acb\u4f46\u5728\u9999\u6e2f\u7ba1\u7406\u6216\u63a7\u5236\u7684\u516c\u53f8\/\u5408\u4f19\u4f01\u4e1a\/\u4fe1\u6258\/\u6cd5\u4eba\u56e2\u4f53\uff1b<\/p><p>v\uff09 \u91cd\u65b0\u6ce8\u518c\u7684\u516c\u53f8\u3002<\/p><p>\u9664\u5965\u5730\u5229\u3001\u6bd4\u5229\u65f6\u548c\u5362\u68ee\u5821\u7684\u8868\u683c\u5916\uff0c\u975e\u7a0e\u52a1\u5c40\u7b7e\u53d1\u7684\u4e0eDTA\u76f8\u5173\u7684\u8868\u683c\u5c06\u4e0d\u4e88\u7b7e\u5b57\/\u76d6\u7ae0\u3002<\/p><p>\u4e00\u822c\u6765\u8bf4\uff0c\u6bcf\u5e74\u6bcf\u4e2aDTA\u53ea\u4f1a\u9881\u53d1\u4e00\u4efd\u5c45\u6c11\u8eab\u4efd\u8bc1\u4e66\u3002\u4ee5\u4e0b\u94fe\u63a5\u5217\u51fa\u4e86\u5df2\u4e0e\u9999\u6e2f\u7b7e\u7f72DTA\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u3002<\/p><p>https:\/\/www.ird.gov.hk\/eng\/tax\/dta_inc.htm<\/p><p>\u7b7e\u53d1\u5c45\u6c11\u8eab\u4efd\u8bc1\u4e66\u5e76\u4e0d\u80fd\u4fdd\u8bc1\u7533\u8bf7\u4eba\u80fd\u591f\u6210\u529f\u7533\u8bf7\u76f8\u5173DTA\u4e0b\u7684\u798f\u5229\u3002\u6700\u7ec8\uff0c\u662f\u5426\u53ef\u4ee5\u514d\u9664\u5916\u56fd\u7a0e\u6536\u7684\u51b3\u5b9a\u5c06\u7531\u6761\u7ea6\u4f19\u4f34\u505a\u51fa\u3002<\/p><p>\u8bf7\u53c2\u9605\u4ee5\u4e0b\u94fe\u63a5\u4e86\u89e3\u7533\u8bf7\u8868\u548c\u63d0\u4ea4\u7533\u8bf7\u7684\u65b9\u5f0f\u3002<\/p><p>\u8d44\u6e90\uff1a<\/p><p>https:\/\/www.ird.gov.hk\/eng\/tax\/dta_cor.htm<\/p><p>\u81ea2025\u5e7411\u670810\u65e5\u8d77\uff0c\u9999\u6e2f\u4e3b\u7ba1\u5f53\u5c40\u5c06\u5411\u6210\u529f\u7533\u8bf7\u8005\u9881\u53d1\u6570\u5b57\u5c45\u6c11\u8eab\u4efd\u8bc1\u4e66\uff0c\u800c\u4e0d\u662f\u7eb8\u8d28\u8bc1\u4e66<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e2f2fc e-flex e-con-boxed e-con e-child\" data-id=\"3e2f2fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9306722 elementor-align-center elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"9306722\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u7acb\u5373\u9884\u7ea6\u514d\u8d39\u516c\u53f8\u7a0e\u52a1\u54a8\u8be2\uff01<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>\u4e3a\u4e86\u6839\u636e\u5168\u9762\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\/\u5b89\u6392\uff08DTA\uff09\u7533\u8bf7\u7a0e\u6536\u4f18\u60e0\uff0c\u4ee5\u4e0b\u4eba\u58eb\u53ef\u4ee5\u7533\u8bf7\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u4e3b\u7ba1\u5f53\u5c40\u9881\u53d1\u7684\u5c45\u6c11\u8eab\u4efd\u8bc1\u4e66\u4f5c\u4e3a\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\uff1a<\/p>\n","protected":false},"author":1,"featured_media":25249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-25294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-43"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u9999\u6e2f - \u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u4e66 - Premia 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